Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
17th percentile
Higher net margin than 17% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 9.7% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Down$405,587
Down $312,574 (-44%) from 2023
Net Assets
Down$237,491
Down $239,413 (-50%) from 2023
Liabilities
Down$168,096
Down $73,161 (-30%) from 2023
Revenue
Down$1,527,648
Down $645,014 (-30%) from 2023
Expenses
Down$1,768,280
Down $77,322 (-4.2%) from 2023
Net Income
Down-$240,632
Down $567,692 (-174%) from 2023
Education - implementing programs and engaging in activities to provide south phoenix with a vehicle to become self sufficient through education.
Education - implementing programs and engaging in activites to provide south phoenix with a vehicle to become self sufficient through education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $614,491 | $317,238 | ▼ $297,253 |
| Land, Buildings, and Equipment, Net | $82,052 | $69,469 | ▼ $12,583 |
| Pledges and Grants Receivable | $20,118 | $18,175 | ▼ $1,943 |
| Other Notes and Loans Receivable, Net | $1,500 | $705 | ▼ $795 |
| Total Assets | $718,161 | $405,587 | ▼ $312,574 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $156,563 | $150,900 | ▼ $5,663 |
| Accounts Payable and Accrued Expenses | $6,522 | $9,836 | ▲ $3,314 |
| Other Liabilities | $78,172 | $7,360 | ▼ $70,812 |
| Total Liabilities | $241,257 | $168,096 | ▼ $73,161 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $450,047 | $237,491 | ▼ $212,556 |
| Net Assets With Donor Restrictions | $26,857 | $0 | ▼ $26,857 |
| Total Net Assets Fund Balance | $476,904 | $237,491 | ▼ $239,413 |
| Total Liabilities and Net Assets / Fund Balance | $718,161 | $405,587 | ▼ $312,574 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $56,160 | $98,539 | $154,699 |
| Equipment | $13,309 | $66,980 | $80,289 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Armando Ruiz | Director | PT | - | $148,814 | $148,814 |
| Anastacia Europa | Chief Operating Officer | FT | $99,329 | $12,101 | $111,430 |
| Armando Ruiz Jr | Chief Financial Officer | FT | $75,728 | $12,483 | $88,211 |
| Name | Title |
|---|---|
| Rosanna Blackson | Board Chair |
| Javier Espinoza | Vice Chair |
| Bertha Gutierrez | Director |
| Marisa Lopez | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,449,387 |
| Other Expenses | $318,893 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $288,978 | $1,044,470 | - | $1,333,448 |
| Payroll Taxes | $52,071 | $16,839 | - | $68,910 |
| Other Employee Benefits | $15,818 | $29,771 | - | $45,589 |
| Travel | $32,825 | - | - | $32,825 |
| Other Expenses | $15,488 | $3,467 | - | $18,955 |
| Depreciation Depletion | - | $18,285 | - | $18,285 |
| All Other Expenses | $15,136 | $90 | - | $15,226 |
| Insurance | $1,573 | - | - | $1,573 |
| Pension Plan Contributions | - | $1,440 | - | $1,440 |
| Total Functional Expenses | $593,767 | $1,174,513 | $0 | $1,768,280 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Anastacia Europa | Related to Board Member Armando Ruiz | Wages & Benefits | No | $111,430 |
| Armando Ruiz Jr | Related to Board Member Armando Ruiz | Wages & Benefits | No | $88,211 |
| Liability | Amount |
|---|---|
| Accrued Liabilities | $7,360 |
“Armando ruiz ceo is the father of officers armando ruiz jr. & anastacia europa.”
“The form 990 is reviewed at scheduled board meetings and finance committe meetings.”
“The form 990 is reviewed at schedule board meetings and finance committee meetings.”
“Board members discuss possible conflicts of interest during regular meetings.”
“Compensation for top management is determined at board meetings and is commensurate with salaries for similar positions. Compensation for other officers and key employees is determined at board meetings and is commensurate with salaries for similar positions.”
“AVAILABLE UPON REQUEST”
“Espiritu community development corporation and espiritu schools qualify as tax-exempt organizations under section 501(c)(3) of the internal revenue code and therefore, there is no provision for income tax.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 6522 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 9836 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | EDUCATION - IMPLEMENTING PROGRAMS AND ENGAGING IN ACTIVITES TO PROVIDE SOUTH PHOENIX WITH A VEHICLE TO BECOME SELF SUFFICIENT THROUGH EDUCATION. |
| IRS990/AllOtherContributionsAmt | 0 | 244 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 90 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 15136 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15226 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ESPIRITU SCHOOLS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6022437788 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4848 S 2ND STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHOENIX |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85040 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 1 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 614491 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 317238 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 502974 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 318893 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1024674 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -240632 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1449387 |
| IRS990/CYTotalExpensesAmt | 0 | 1768280 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1527648 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 18285 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 18285 |
| IRS990/Desc | 0 | IMPLEMENTING PROGRAMS AND ENGAGING IN ACTIVITIES TO PROVIDE SOUTH PHOENIX WITH A VEHICLE TO BECOME SELF SUFFICIENT THROUGH QUALITY EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 26857 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 37 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 593767 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 9377 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 12101 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 12483 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | BERTHA GUTIERREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ARMANDO RUIZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARISA LOPEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROSANNA BLACKSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JAVIER ESPINOZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ANASTACIA EUROPA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ARMANDO RUIZ JR |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 99329 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 75728 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 139437 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GovernmentGrantsAmt | 0 | 502730 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1527648 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1573 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1573 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 165519 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 82052 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 69469 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 234988 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | EDUCATION - IMPLEMENTING PROGRAMS AND ENGAGING IN ACTIVITIES TO PROVIDE SOUTH PHOENIX WITH A VEHICLE TO BECOME SELF SUFFICIENT THROUGH EDUCATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 476904 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 237491 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 450047 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 237491 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 29771 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 15818 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 45589 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIR & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES AND PRINTING |
| IRS990/OtherExpensesGrp/Desc | 3 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 40444 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 19707 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 3467 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 77017 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 53892 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 40969 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15488 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 117461 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 73599 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 40969 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18955 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 78172 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 7360 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1044470 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 288978 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1333448 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 1500 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 705 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16839 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 52071 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 68910 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1440 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1440 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 20118 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 18175 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ARMANDO RUIZ |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 1219 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SERVICE FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FOOD SERVICE PROGRAM |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 976942 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 47732 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 976942 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 47732 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 970597 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 573965 |
| IRS990/PYOtherRevenueAmt | 0 | 73749 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1128316 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 327060 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1271637 |
| IRS990/PYTotalExpensesAmt | 0 | 1845602 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2172662 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -240632 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1024674 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 502974 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 970421 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 845165 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 546675 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 578868 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3444103 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 77 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 100 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1024674 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3444103 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 502974 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 970421 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 845165 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 546675 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 578868 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3444103 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3444203 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13309 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 66980 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 80289 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 56160 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 98539 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 154699 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 7360 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED LIABILITIES |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ESPIRITU COMMUNITY DEVELOPMENT CORPORATION AND ESPIRITU SCHOOLS QUALIFY AS TAX-EXEMPT ORGANIZATIONS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND THEREFORE, THERE IS NO PROVISION FOR INCOME TAX. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 69469 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7360 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | ARMANDO RUIZ JR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | ANASTACIA EUROPA |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | RELATED TO BOARD MEMBER ARMANDO RUIZ |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | RELATED TO BOARD MEMBER ARMANDO RUIZ |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 88211 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 111430 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | WAGES & BENEFITS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | WAGES & BENEFITS |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ARMANDO RUIZ CEO IS THE FATHER OF OFFICERS ARMANDO RUIZ JR. & ANASTACIA EUROPA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 IS REVIEWED AT SCHEDULED BOARD MEETINGS AND FINANCE COMMITTE MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS REVIEWED AT SCHEDULE BOARD MEETINGS AND FINANCE COMMITTEE MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD MEMBERS DISCUSS POSSIBLE CONFLICTS OF INTEREST DURING REGULAR MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION FOR TOP MANAGEMENT IS DETERMINED AT BOARD MEETINGS AND IS COMMENSURATE WITH SALARIES FOR SIMILAR POSITIONS. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS DETERMINED AT BOARD MEETINGS AND IS COMMENSURATE WITH SALARIES FOR SIMILAR POSITIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | ESPIRITU COMMUNITY DEVELOPMENT CORP |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 860778361 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | EDUCATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 4848 S 2ND STREET |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | PHOENIX |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 85040 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 986981 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH RECEIVED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | ESPIRITU COMMUNITY DEVELOPMENT CORP |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | ESPIRITU COMMUNITY DEVELOPMENT CORP |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | L |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | N |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | AZ |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 718161 |
| IRS990/TotalAssetsEOYAmt | 0 | 405587 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 718161 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 405587 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 502974 |
| IRS990/TotalEmployeeCnt | 0 | 37 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1174513 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 593767 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1768280 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 241257 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 168096 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 241257 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 168096 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 476904 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 237491 |
| IRS990/TotalOtherCompensationAmt | 0 | 33961 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 593767 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1024674 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 175057 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1024674 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1527648 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 718161 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 405587 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 139437 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 32825 |
| IRS990/TravelGrp/TotalAmt | 0 | 32825 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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