WHITTIER CITY SCHOOL DISTRICT FINANCING CORPORATION (EIN 911876078) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1997

Legal Domicile

Principal Officer

RAQUEL GASPORRA

Phone

5627893000

Tax Period

2024-07-01 to 2025-06-30

WHITTIER CITY SCHOOL DISTRICT FINANCING CORPORATION, founded in 1997, is a small nonprofit that reported $719K in total revenue in fiscal year 2024. Net assets of $1.8M represent 29 months of operating reserves.

Mission

PROVIDE FUNDS FOR FACILITIES CONSTRUCTION AND EQUIPMENT FOR WHITTIER CITY SCHOOL DISTRICT.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $695,963

Investment Income $22,640

Other Revenue $0

TOTAL REVENUE $718,603

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $647,435

Other Expenses $697,435

TOTAL EXPENSES $697,435

Year-over-Year Comparison

	2024	2023	Change
Revenue	$718,603	$704,587	+0.0%
Expenses	$697,435	$635,537	+0.1%
Net Income	$21,168	$69,050	-0.7%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$392,259

Total Directors

$47,453

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LINDA SMALL	PRESIDENT	1.00	Director	$0	$21,582	$24,318
JENNIFER DE BACA SANDOVAL	VICE PRESIDENT	1.00	Director	$0	$0	$2,736
RICHARD HEVER	CLERK	1.00	Director	$0	$853	$3,589
ELIZABETH LEON	MEMBER	1.00	Director	$0	$0	$2,736
CAROLINA JAUREGUI	MEMBER	1.00	Director	$0	$11,338	$14,074
RAQUEL GASPORRA	ASST. SUPT. BUSINESS SERVI	1.00	Officer	$0	$65,879	$270,276
CONNIE CONTRERAS	ADMIN. ASSISTANT	1.00	Officer	$0	$33,924	$121,983

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$718,603	$697,435	$9,780,173	$21,168
2024	$704,587	$635,537	$10,087,636	$69,050
2023	$697,645	$622,636	$10,327,984	$75,009
2022	$619,767	$613,725	$10,551,520	$6,042
2021	$640,213	$599,120	$10,815,478	$41,093
2020	$638,784	$638,465	$11,019,385	$319
2019	$632,600	$627,044	$11,244,066	$5,556
2018	$619,566	$619,061	$11,443,510	$505

WHITTIER CITY SCHOOL DISTRICT FINANCING CORPORATION