Civic Intelligence

Espiritu Schools

990 • Fiscal year 2024 • EIN 46-4706900

Jul 01, 2023 to Jun 30, 2024 • Filed on May 15, 2025

4848 S 2nd StreetPhoenix, AZ 85040

(602) 243-7788

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.41x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

56th percentile

0.11x

Higher debt load relative to revenue than 56% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

17th percentile

-16%

Higher net margin than 17% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

82nd percentile

$148,814

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

3rd percentile

-44%

Faster asset growth than 3% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

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

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2016: $38,158Liabilities 2016: $16,657Net Assets 2016: $21,5012016Assets 2017: $242,843Liabilities 2017: $32,292Net Assets 2017: $210,5512017Assets 2018: $295,363Liabilities 2018: $47,901Net Assets 2018: $247,4622018Assets 2019: $270,673Liabilities 2019: $85,898Net Assets 2019: $184,7752019Assets 2020: $412,616Liabilities 2020: $213,990Net Assets 2020: $198,6262020Assets 2021: $441,600Liabilities 2021: $292,581Net Assets 2021: $149,0192021Assets 2022: $385,792Liabilities 2022: $235,948Net Assets 2022: $149,8442022Assets 2023: $718,161Liabilities 2023: $241,257Net Assets 2023: $476,9042023Assets 2024: $405,587Liabilities 2024: $168,096Net Assets 2024: $237,4912024

Highlighted filing

2024

Assets$405,587
Liabilities$168,096
Net Assets$237,491

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $545,369Expenses 2016: $523,868Net Income 2016: $21,5012016Revenue 2017: $977,170Expenses 2017: $788,120Net Income 2017: $189,0502017Revenue 2018: $1,166,912Expenses 2018: $1,130,001Net Income 2018: $36,9112018Revenue 2019: $1,086,402Expenses 2019: $1,149,089Net Income 2019: -$62,6872019Revenue 2020: $1,312,876Expenses 2020: $1,299,027Net Income 2020: $13,8492020Revenue 2021: $1,518,948Expenses 2021: $1,568,555Net Income 2021: -$49,6072021Revenue 2022: $1,958,682Expenses 2022: $1,984,714Net Income 2022: -$26,0322022Revenue 2023: $2,172,662Expenses 2023: $1,845,602Net Income 2023: $327,0602023Revenue 2024: $1,527,648Expenses 2024: $1,768,280Net Income 2024: -$240,6322024

Highlighted filing

2024

Revenue$1,527,648
Expenses$1,768,280
Net Income-$240,632
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,527,648
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$56,160$98,539$154,699
Equipment$13,309$66,980$80,289
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Armando RuizDirectorPT-$148,814$148,814
Anastacia EuropaChief Operating OfficerFT$99,329$12,101$111,430
Armando Ruiz JrChief Financial OfficerFT$75,728$12,483$88,211

Board Members and Trustees

NameTitle
Rosanna BlacksonBoard Chair
Javier EspinozaVice Chair
Bertha GutierrezDirector
Marisa LopezDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$502,974
Program Service Revenue
$1,024,674
Investment Income
$0
Other Revenue
$0
All Other Contributions
$244
Change in Net Assets
$-240,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Anastacia EuropaRelated to Board Member Armando RuizWages & BenefitsNo$111,430
Armando Ruiz JrRelated to Board Member Armando RuizWages & BenefitsNo$88,211
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Liabilities$7,360
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Armando ruiz ceo is the father of officers armando ruiz jr. & anastacia europa.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed at scheduled board meetings and finance committe meetings.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed at schedule board meetings and finance committee meetings.

Form 990, Part VI, Section B, Line 12C

Board members discuss possible conflicts of interest during regular meetings.

Form 990, Part VI, Section B, Line 15

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.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Espiritu Schools
EIN
46-4706900
Phone
6022437788
Address
4848 S 2ND STREET, PHOENIX, AZ 85040

Signing Officer

Name
Armando Ruiz
Title
CEO
Phone
6022437788
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Armando Ruiz
Formed
2013
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
37
Volunteers
0

Preparer

Firm
Redw LLC
Address
8801 HORIZON BLVD NE 401, ALBUQUERQUE, NM 87113
Preparer
Tamara Beall CPA
Phone
5059983200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

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.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0546675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0578868
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03444103
IRS990ScheduleA/TotalSupportAmt03444203
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt013309
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066980
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080289
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056160
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098539
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0154699
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07360
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ESPIRITU 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt069469
IRS990ScheduleD/TotalLiabilityAmt07360
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ARMANDO RUIZ JR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1ANASTACIA EUROPA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RELATED TO BOARD MEMBER ARMANDO RUIZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1RELATED TO BOARD MEMBER ARMANDO RUIZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt088211
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1111430
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WAGES & BENEFITS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1WAGES & BENEFITS
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ARMANDO RUIZ CEO IS THE FATHER OF OFFICERS ARMANDO RUIZ JR. & ANASTACIA EUROPA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED AT SCHEDULED BOARD MEETINGS AND FINANCE COMMITTE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS REVIEWED AT SCHEDULE BOARD MEETINGS AND FINANCE COMMITTEE MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS DISCUSS POSSIBLE CONFLICTS OF INTEREST DURING REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION 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/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ESPIRITU COMMUNITY DEVELOPMENT CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0860778361
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt04848 S 2ND STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PHOENIX
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0AZ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd085040
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd01
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0986981
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH RECEIVED
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ESPIRITU COMMUNITY DEVELOPMENT CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1ESPIRITU COMMUNITY DEVELOPMENT CORP
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0L
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1N
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0718161
IRS990/TotalAssetsEOYAmt0405587
IRS990/TotalAssetsGrp/BOYAmt0718161
IRS990/TotalAssetsGrp/EOYAmt0405587
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0502974
IRS990/TotalEmployeeCnt037
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01174513
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0593767
IRS990/TotalFunctionalExpensesGrp/TotalAmt01768280
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0241257
IRS990/TotalLiabilitiesEOYAmt0168096
IRS990/TotalLiabilitiesGrp/BOYAmt0241257
IRS990/TotalLiabilitiesGrp/EOYAmt0168096
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0476904
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0237491
IRS990/TotalOtherCompensationAmt033961
IRS990/TotalProgramServiceExpensesAmt0593767
IRS990/TotalProgramServiceRevenueAmt01024674
IRS990/TotalReportableCompFromOrgAmt0175057
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01024674
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01527648
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0718161
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0405587
IRS990/TotReportableCompRltdOrgAmt0139437
IRS990/TravelGrp/ProgramServicesAmt032825
IRS990/TravelGrp/TotalAmt032825
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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