Libreria Del Pueblo Inc

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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

1985

Legal Domicile

Phone

9098881800

Tax Period

2023-01-01 to 2023-12-31

Libreria Del Pueblo Inc, founded in 1985, is a community nonprofit in the Human Services sector that reported $1.0M in total revenue in fiscal year 2023. Revenue surged 85% from the prior year, signaling strong growth momentum.

Mission

Organize ourselves as a People for the comprehensive change in society and to take our place in the historical liberating walk of the Towns of Abya Yala.

Program Service Accomplishments

Program 1

Expenses: $600,000 Revenue: $0

Our SEED program was designed to assist Latino immigrants, spanish speaking, entrepreneur/business owerns/aspiring business owners with the financial support to kick start their businesses. We were able to provide business education and assist 150 new business owners each with a 4,000 dollar grant

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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 (2023)

Revenue Breakdown

Contributions & Grants $697,319

Program Service Revenue $346,450

Investment Income $52

Other Revenue $307

TOTAL REVENUE $1,044,128

Expense Breakdown

Grants Paid $0

Salaries & Benefits $357,249

Fundraising Expenses $32,211

Program Expenses $963,512

Other Expenses $763,394

TOTAL EXPENSES $1,120,643

Year-over-Year Comparison

	2023	2022	Change
Revenue	$1,044,128	$564,006	+0.9%
Expenses	$1,120,643	$408,950	+1.7%
Net Income	$-76,515	$155,056	-1.5%

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

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

$37,364

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Cesar Caballero	President	5	Officer Director	$0	$0	$0
Cesar Caballero	Vice President	2	Officer Director	$0	$0	$0
Elena Carrasco	Secretary	2	Officer Director	$0	$0	$0
Deyra Arevalo	Treasurer	5	Officer Director	$0	$0	$0
Edgar Astorga	Board Member	2	Officer Director	$0	$0	$0
Daniel Morales	Executive Director	40	Officer	$37,364	$0	$37,364

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
2024	No data	No data	No data	No data
2023	$1,044,128	$1,120,643	$324,821	$-76,515
2022	$564,006	$408,950	$401,336	$155,056
2021	$323,177	$283,822	$246,280	$39,355
2020	$280,687	$289,979	$206,926	$-9,292
2019	$300,632	$366,023	$214,717	$-65,391
2018	$446,513	$415,407	$280,108	$31,106