Civic Intelligence

Chamma Ling

990 • Fiscal year 2023 • EIN 20-0708525

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 01, 2024

PO Box 608Crestone, CO 81131

(719) 256-5951

Siviq Scores

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

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.12x

Higher debt load relative to revenue than 70% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

29th percentile

-6.2%

Higher net margin than 29% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

38th percentile

-0.6%

Faster asset growth than 38% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

16th percentile

-22%

Faster revenue growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$696,313

Down $4,162 (-0.6%) from 2022

Net Assets

Down

$686,823

Down $4,881 (-0.7%) from 2022

Liabilities

Up

$9,490

Up $719 (+8.2%) from 2022

Revenue

Down

$78,568

Down $22,660 (-22%) from 2022

Expenses

Up

$83,449

Up $38,700 (+86%) from 2022

Net Income

Down

-$4,881

Down $61,360 (-109%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $474,871Liabilities 2011: $3502011Assets 2012: $511,237Liabilities 2012: $350Net Assets 2012: $510,8872012Assets 2013: $614,324Liabilities 2013: $1,160Net Assets 2013: $613,1642013Assets 2014: $617,243Liabilities 2014: $1,279Net Assets 2014: $615,9642014Assets 2015: $646,084Liabilities 2015: $500Net Assets 2015: $645,5842015Assets 2016: $664,218Liabilities 2016: $1,175Net Assets 2016: $663,0432016Assets 2017: $656,806Liabilities 2017: $7,350Net Assets 2017: $649,4562017Assets 2018: $640,132Liabilities 2018: $8,110Net Assets 2018: $632,0222018Assets 2019: $647,221Liabilities 2019: $7,711Net Assets 2019: $639,5102019Assets 2020: $630,236Liabilities 2020: $7,982Net Assets 2020: $622,2542020Assets 2021: $643,006Liabilities 2021: $7,782Net Assets 2021: $635,2242021Assets 2022: $700,475Liabilities 2022: $8,771Net Assets 2022: $691,7042022Assets 2023: $696,313Liabilities 2023: $9,490Net Assets 2023: $686,8232023Assets 2024: $667,411Liabilities 2024: $9,090Net Assets 2024: $658,3212024

Highlighted filing

2023

Assets$696,313
Liabilities$9,490
Net Assets$686,823

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $77,981Expenses 2011: $41,191Net Income 2011: $36,7902011Expenses 2012: $43,5822012Revenue 2013: $147,661Expenses 2013: $45,384Net Income 2013: $102,2772013Revenue 2014: $59,203Expenses 2014: $56,402Net Income 2014: $2,8012014Revenue 2015: $77,311Expenses 2015: $66,517Net Income 2015: $10,7942015Revenue 2016: $87,473Expenses 2016: $51,187Net Income 2016: $36,2862016Revenue 2017: $44,198Expenses 2017: $57,785Net Income 2017: -$13,5872017Revenue 2018: $68,225Expenses 2018: $85,659Net Income 2018: -$17,4342018Revenue 2019: $72,280Expenses 2019: $64,793Net Income 2019: $7,4872019Revenue 2020: $36,688Expenses 2020: $53,943Net Income 2020: -$17,2552020Revenue 2021: $55,959Expenses 2021: $42,988Net Income 2021: $12,9712021Revenue 2022: $101,228Expenses 2022: $44,749Net Income 2022: $56,4792022Revenue 2023: $78,568Expenses 2023: $83,449Net Income 2023: -$4,8812023Revenue 2024: $52,096Expenses 2024: $80,598Net Income 2024: -$28,5022024

Highlighted filing

2023

Revenue$78,568
Expenses$83,449
Net Income-$4,881
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 1, 2024
Return Version
2023v5.0
Gross Receipts
$78,568
Mission and Program Overview

Mission

See statement on schedule o

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$449,431$432,031▼ $17,400
Savings and Temporary Cash Investments$100,391$200,949▲ $100,558
Cash and Non-Interest-Bearing Accounts$148,489$60,424▼ $88,065
Inventories for Sale or Use$1,712$1,712→ $0
Accounts Receivable$266$1,011▲ $745
Prepaid Expenses and Deferred Charges$186$186→ $0
Total Assets$700,475$696,313▼ $4,162
Liabilities
Other Liabilities$8,771$9,490▲ $719
Total Liabilities$8,771$9,490▲ $719
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$691,704$686,823▼ $4,881
Total Net Assets Fund Balance$691,704$686,823▼ $4,881
Total Liabilities and Net Assets / Fund Balance$700,475$696,313▼ $4,162

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$396,348$241,951-
Land$22,648--
Equipment$13,035$28,806-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tenzin WangyalPresident
John JacksonVice President
Andrea HeckmanDirector
Margaret FreunDirector
Adriana HernanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,947
Program Service Revenue
$76,063
Investment Income
$558
Other Revenue
$0
All Other Contributions
$1,523
Change in Net Assets
$-4,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$83,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$26,823--$26,823
Other Expenses$25,391--$25,391
Depreciation Depletion$17,400--$17,400
Insurance$7,789--$7,789
Fees for Services Accounting$4,237--$4,237
Office Expenses$1,515--$1,515
Advertising$294--$294
Total Functional Expenses$83,449$0$0$83,449
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Restricted Donations$7,265
Cabin Program Refundable$2,225
Governance and Compliance

Governance Checklist

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

Governance Explanations

FORM 990, PART VI, LINE 11B - ORGANIZATIONS PROCESS TO REVIE

W form 990. Form 990 reviewed and approved prior to filing and reviewed at annual board meeting

Form 990, Part VI, Line 12C - Enforcement of Conflict Policy

Conflicts of interest for officers and directors reviewed at annual board meeting

Form 990, Part VI, Line 19 - Governing Documents Disclosure

Explanation. Documents available on request

Filing and Contact Details

Filer

Filer Name
Chamma Ling
EIN
20-0708525
Address
PO BOX 608, CRESTONE, CO 81131

Signing Officer

Name
Margaret Freund
Title
Director
Phone
8042269555
Signed
2024-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Margaret Freund
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
11

Preparer

Firm
Hernandez Taxes LLC
Address
517 CORNELIA AVE, MUKILTEO, WA 98275
Preparer
Lourdes Hernandez
Phone
4257609724
Supplemental Narrative

Additional Explanations

Form 990, Part I Line 1

Chamma ling purpose is to preserve and continue the study of the ancient religious teachings, arts, sciences, language an d literature of the indigenous bon religions of tibet and zh ang zhung through operating a rural meditation center where

Students Can Go for Long Periods of Solitary Meditation, Stu

DY, AND CONTEMPLATION.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHAMMA LING PURPOSE IS TO PRESERVE AND CONTINUE THE STUDY OF THE ANCIENT RELIGIOUS TEACHINGS, ARTS, SCIENCES, LANGUAGE AN D LITERATURE OF THE INDIGENOUS BON RELIGIONS OF TIBET AND ZH ANG ZHUNG THROUGH OPERATING A RURAL MEDITATION CENTER WHERE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DY, AND CONTEMPLATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2W FORM 990. FORM 990 REVIEWED AND APPROVED PRIOR TO FILING AND REVIEWED AT ANNUAL BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICTS OF INTEREST FOR OFFICERS AND DIRECTORS REVIEWED AT ANNUAL BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EXPLANATION. DOCUMENTS AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART I LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1STUDENTS CAN GO FOR LONG PERIODS OF SOLITARY MEDITATION, STU
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 11b - ORGANIZATIONS PROCESS TO REVIE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICT POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0700475
IRS990/TotalAssetsEOYAmt0696313
IRS990/TotalAssetsGrp/BOYAmt0700475
IRS990/TotalAssetsGrp/EOYAmt0696313
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01947
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt083449
IRS990/TotalFunctionalExpensesGrp/TotalAmt083449
IRS990/TotalGrossUBIAmt0558
IRS990/TotalLiabilitiesBOYAmt08771
IRS990/TotalLiabilitiesEOYAmt09490
IRS990/TotalLiabilitiesGrp/BOYAmt08771
IRS990/TotalLiabilitiesGrp/EOYAmt09490
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0691704
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0686823
IRS990/TotalProgramServiceExpensesAmt052214
IRS990/TotalProgramServiceRevenueAmt076063
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt076063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078568
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0558
IRS990/TotalVolunteersCnt011
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0HENRICO
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd023231
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://colorado.ligmincha.org/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARGARET FREUND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08042269555
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHAMMA LING
ReturnHeader/Filer/BusinessNameControlTxt0CHAM
ReturnHeader/Filer/EIN0200708525
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 608
ReturnHeader/Filer/USAddress/CityNm0CRESTONE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd081131
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0932904217
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HERNANDEZ TAXES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0517 CORNELIA AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MUKILTEO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098275
ReturnHeader/PreparerPersonGrp/PhoneNum04257609724
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOURDES HERNANDEZ
ReturnHeader/ReturnTs02024-11-12T19:15:12-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.09$6.58$0.52$0.81$0.29
2023Detailed filing. Detailed filing data is available for this year.$6.96$0.09$6.87$0.79$0.83$0.05
2022Detailed filing. Detailed filing data is available for this year.$7.00$0.09$6.92$1.01$0.45$0.56
2021Detailed filing. Detailed filing data is available for this year.$6.43$0.08$6.35$0.56$0.43$0.13
2020Detailed filing. Detailed filing data is available for this year.$6.30$0.08$6.22$0.37$0.54$0.17
2019Detailed filing. Detailed filing data is available for this year.$6.47$0.08$6.40$0.72$0.65$0.07
2018Detailed filing. Detailed filing data is available for this year.$6.40$0.08$6.32$0.68$0.86$0.17
2017Detailed filing. Detailed filing data is available for this year.$6.57$0.07$6.49$0.44$0.58$0.14
2016Detailed filing. Detailed filing data is available for this year.$6.64$0.01$6.63$0.87$0.51$0.36
2015Detailed filing. Detailed filing data is available for this year.$6.46$0.01$6.46$0.77$0.67$0.11
2014Detailed filing. Detailed filing data is available for this year.$6.17$0.01$6.16$0.59$0.56$0.03
2013Summary only. Only limited summary data is available for this year.$6.14$0.01$6.13$1.48$0.45$1.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$0.00$5.11$0.44
2011Summary only. Only limited summary data is available for this year.$4.75$0.00$0.78$0.41$0.37