Nonprofit · EIN 86-0778361
ESPIRITU COMMUNITY DEVELOPMENT CORPORATION
Tax-exempt · PHOENIX, AZ 85040
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $11,455,888 | $12,456,881 | -$1,000,993 | $9,397,630 | $7,100,116 | $2,297,514 |
| June 30, 2024 | 990 | $11,336,542 | $14,006,207 | -$2,669,665 | $12,384,606 | $10,318,960 | $2,065,646 |
| June 30, 2023 | 990 | $12,878,495 | $12,583,142 | $295,353 | $15,344,203 | $10,438,706 | $4,905,497 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $11,286,650
- of which government grants
- $11,148,436
- Program service revenue
- $104,161
- Investment income
- $44,531
- Net rental income
- $5,680
- Net gain from sales of assets
- -$11,941
- Net income from fundraising events
- $10,143
- Other revenue
- $20,546
Expenses
- Grants and similar amounts paid
- $750
- Compensation of officers, directors and key employees
- $137,501
- Other salaries and wages
- $3,528,215
- Salaries, compensation and benefits (total)
- $4,612,633
- Professional fundraising fees
- $0
- Legal fees
- $158,077
- Accounting fees
- $272,179
- Occupancy
- $2,115,264
- Travel
- $51,112
- Depreciation
- $515,341
- Program services (functional)
- $11,474,588
- Management and general (functional)
- $982,293
Balance sheet and other
- Total assets, start of year
- $12,203,555
- Total assets, end of year
- $9,397,630
- Total liabilities, end of year
- $7,100,116
- Net assets, end of year
- $2,297,514
- Land, buildings and equipment
- $4,549,508
- Net assets without donor restrictions
- $1,647,071
- Net assets with donor restrictions
- $650,443
- Gross receipts
- $11,482,838
- Employees
- 80
- Volunteers
- 25
- Year formed
- 1995
- State of legal domicile
- AZ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| Armando Ruiz | CEO Trustee or director, Officer | 40 | $139,437 | $0 |
| Anastacia Europa | COO Officer | 40 | $0 | $99,329 |
| Armando Ruiz Jr | CFO Officer | 40 | $0 | $75,728 |
| Bertha Gutierrez | Director Trustee or director | 2 | $0 | $0 |
| Tom Espinoza | Chairman Trustee or director, Officer | 2 | $0 | $0 |
| Isadora Giacometti | Vice President Trustee or director, Officer | 2 | $0 | $0 |
| Rosanna Blackson | Director Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2024: 5 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ARMANDO RUIZ | CHIEF EXECUTIVE OFFICER Officer | 40 | $139,437 | $9,377 |
| BERTHA GUTIERREZ | DIRECTOR Trustee or director | 2 | $0 | $0 |
| TOM ESPINOZA | BOARD CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| ISADORA GIACOMETTI | VICE CHAIR Trustee or director, Officer | 2 | $0 | $0 |
| ROSANNA BLACKSON | DIRECTOR Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2023: 5 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| ARMANDO RUIZ | CHIEF EXECUTIVE OFFICER Trustee or director, Officer | 40 | $96,060 | $1,940 |
| BERTHA GUTIERREZ | PRESIDENT Trustee or director, Officer | 5 | $0 | $0 |
| FRANCES CASTILLO | VICE-PRESIDENT Trustee or director | 5 | $0 | $0 |
| NORMA RUIZ | DIRECTOR Trustee or director | 5 | $0 | $0 |
| ROSEMARY CARDENAS | DIRECTOR Trustee or director | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4848 S 2ND ST, PHOENIX, AZ 85040-2122
- In care of
- % FERNANDO RUIZ
- Principal officer (990 for 2024)
- Armando Ruiz, 4848 South 2nd Street, Phoenix, AZ 85040
- Signed the 990
- Armando Ruiz Jr, CFO
- Phone
- (602) 243-7788
- Return prepared by
- Archibald Advisory LLC
Mission
Education - Implementing programs and engaging in activities to provide South Phoenix with a vehicle to become self sufficient through education, affordable housing, business development, and community security.
Program accomplishments
- Providing Education - The organization provides education for students in the Phoenix area in Kindergarten through twelfth grade focused on building foundational academic skills and preparing students for long-term success. The program is designed to promote academic achievement, critical thinking, and personal development in a supportive learning environment.Expenses $10,454,175 · revenue $47,401
- Food Program - The organization provides a structured meal program delivering nutritious breakfast and lunch to elementary school students, with a focus on serving children from underserved and low-income communities. By addressing food insecurity, the program supports student health, improves concentration and academic outcomes, and promotes equitable access to essential nutrition.Expenses $804,284
- Sports / Extracurricular Activities - The organization provides sports and extracurricular activities for students to support their physical, social, and emotional development. Programs include organized athletics, clubs, and enrichment activities that promote teamwork, leadership, discipline, and healthy lifestyles.Expenses $216,129 · grants $750 · revenue $56,760
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 86-0778361
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $9,397,630
- Income (IRS master file)
- $11,482,838
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $11,455,888 | $12,456,881 | $9,397,630 | IRS |
| 990 | June 2024 | $11,336,542 | $14,006,207 | $12,384,606 | IRS |
| 990 | June 2023 | $12,878,495 | $12,583,142 | $15,344,203 | XML |
| 990 | June 2022 | $12,487,638 | $11,846,686 | $11,141,797 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 86-0778361).
Questions about ESPIRITU COMMUNITY DEVELOPMENT CORPORATION
- What is the EIN of ESPIRITU COMMUNITY DEVELOPMENT CORPORATION?
- The employer identification number (EIN) of ESPIRITU COMMUNITY DEVELOPMENT CORPORATION is 86-0778361.
- Is ESPIRITU COMMUNITY DEVELOPMENT CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to ESPIRITU COMMUNITY DEVELOPMENT CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ESPIRITU COMMUNITY DEVELOPMENT CORPORATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ESPIRITU COMMUNITY DEVELOPMENT CORPORATION due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ESPIRITU COMMUNITY DEVELOPMENT CORPORATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of ESPIRITU COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended June 30, 2025 names Armando Ruiz.
- Who are the officers and directors of ESPIRITU COMMUNITY DEVELOPMENT CORPORATION?
- The 990 for the year ended June 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $139,437 (Armando Ruiz, CEO).
- How much revenue does ESPIRITU COMMUNITY DEVELOPMENT CORPORATION have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $11,455,888, expenses of $12,456,881 and total assets of $9,397,630 at year end.
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