Civic Intelligence

Love Light and Melody a Not for Profit Corporation

990 • Fiscal year 2014 • EIN 20-8894342

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 12, 2015

5500 E Yale Ave No 20080222

(530) 559-5935

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.06x

Higher debt load relative to assets than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

84th percentile

31%

Higher net margin than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$26,833

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

98th percentile

642%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

92nd percentile

97%

Faster revenue growth than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$130,108

Up $112,571 (+642%) from 2013

Net Assets

Up

$122,340

Up $105,383 (+621%) from 2013

Liabilities

Up

$7,768

Up $7,188 (+1239%) from 2013

Revenue

Up

$343,156

Up $168,554 (+97%) from 2013

Expenses

Up

$237,773

Up $28,799 (+14%) from 2013

Net Income

Up

$105,383

Up $139,755 (+407%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $9,464Liabilities 2010: $885Net Assets 2010: $8,5792010Assets 2011: $96,713Liabilities 2011: $51Net Assets 2011: $96,6622011Assets 2012: $51,419Liabilities 2012: $90Net Assets 2012: $51,3292012Assets 2013: $17,537Liabilities 2013: $580Net Assets 2013: $16,9572013Assets 2014: $130,108Liabilities 2014: $7,768Net Assets 2014: $122,3402014Assets 2015: $27,329Liabilities 2015: $3,323Net Assets 2015: $24,0062015Assets 2016: $57,579Liabilities 2016: $1,351Net Assets 2016: $56,2282016Assets 2017: $169,752Liabilities 2017: $613Net Assets 2017: $169,1392017Assets 2018: $127,617Liabilities 2018: $202Net Assets 2018: $127,4152018Assets 2019: $841,059Liabilities 2019: $671Net Assets 2019: $840,3882019Assets 2020: $565,315Liabilities 2020: $453Net Assets 2020: $564,8622020Assets 2021: $567,519Liabilities 2021: $372Net Assets 2021: $567,1472021Assets 2022: $638,457Liabilities 2022: $1,425Net Assets 2022: $637,0322022Assets 2023: $394,338Liabilities 2023: $16,676Net Assets 2023: $377,6622023Assets 2024: $86,858Liabilities 2024: $22,631Net Assets 2024: $64,2272024Assets 2025: $48,648Liabilities 2025: $9,964Net Assets 2025: $38,6842025

Highlighted filing

2014

Assets$130,108
Liabilities$7,768
Net Assets$122,340

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $122,6392010Revenue 2011: $188,428Expenses 2011: $100,345Net Income 2011: $88,0832011Revenue 2012: $110,472Expenses 2012: $155,805Net Income 2012: -$45,3332012Revenue 2013: $174,602Expenses 2013: $208,974Net Income 2013: -$34,3722013Revenue 2014: $343,156Expenses 2014: $237,773Net Income 2014: $105,3832014Revenue 2015: $206,039Expenses 2015: $304,373Net Income 2015: -$98,3342015Revenue 2016: $257,810Expenses 2016: $225,588Net Income 2016: $32,2222016Revenue 2017: $339,096Expenses 2017: $226,185Net Income 2017: $112,9112017Revenue 2018: $255,996Expenses 2018: $297,720Net Income 2018: -$41,7242018Revenue 2019: $980,602Expenses 2019: $267,629Net Income 2019: $712,9732019Revenue 2020: $123,344Expenses 2020: $398,870Net Income 2020: -$275,5262020Revenue 2021: $378,978Expenses 2021: $376,693Net Income 2021: $2,2852021Revenue 2022: $559,644Expenses 2022: $489,759Net Income 2022: $69,8852022Revenue 2023: $322,796Expenses 2023: $580,554Net Income 2023: -$257,7582023Revenue 2024: $398,768Expenses 2024: $712,203Net Income 2024: -$313,4352024Revenue 2025: $436,814Expenses 2025: $462,357Net Income 2025: -$25,5432025

Highlighted filing

2014

Revenue$343,156
Expenses$237,773
Net Income$105,383
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 12, 2015
Return Version
2013v4.0
Gross Receipts
$347,814
Mission and Program Overview

Mission

Love light + melody was founded in 2006 to raise funds and awareness for a community of children living and working in trash dump communities in managua, nicaragua. In 20 years, llm has established ileana's school of hope, organized countless team trips and "day of light" community celebrations, produced an award-winning documentary film - ileana's smile - built out a high school and university scholarship program, and is now expanding ileana's school to include a high school campus. We amplify the stories of vulnerable children and create hope through the power of education. We believe every child deserves to learn, grow and write their own story. We envision a world where every child has the opportunity to flourish.

Identify children in need, amplify their stories, and inspire hope.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$10,078$124,841▲ $114,763
Rtn Earn Endowment Incm Other Fnds$16,957$122,340▲ $105,383
Land, Buildings, and Equipment, Net$7,459$4,475▼ $2,984
Loans From Officers Directors-$3,542-
Receivables From Officers Etc-$792-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$17,537$130,108▲ $112,571
Liabilities
Other Liabilities$580$4,226▲ $3,646
Total Liabilities$580$7,768▲ $7,188
Net Assets / Fund Balance
Total Net Assets Fund Balance$16,957$122,340▲ $105,383
Total Liabilities and Net Assets / Fund Balance$17,537$130,108▲ $112,571

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,475$13,857$18,332
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daisy WibergProgram DirectorFT$26,833$26,833

Board Members and Trustees

NameTitle
Brad CorriganPresident, BOD, Founder
Revenue and Support

Revenue Composition

Contributions and Grants
$144,483
Program Service Revenue
$189,873
Investment Income
$75
Other Revenue
$8,725
All Other Contributions
$144,483
Change in Net Assets
$105,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,592
Grants and Similar Amounts Paid$63,005
Salaries, Compensation, and Employee Benefits$53,176
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$63,005--$63,005
Other Salaries and Wages-$48,485-$48,485
Travel-$36,035-$36,035
All Other Expenses$165$10,685-$10,850
Other Expenses$8,772--$8,772
Fees for Services Accounting-$6,135-$6,135
Payroll Taxes-$4,691-$4,691
Fees for Services Management-$4,516-$4,516
Office Expenses-$3,354-$3,354
Insurance-$3,252-$3,252
Depreciation Depletion-$2,984-$2,984
Advertising-$1,975-$1,975
Total Functional Expenses$115,661$122,112$0$237,773
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
84-1471356--Unrestricted donation & purchase of instruments for Sun Valley Youth Center$2,007

International Summary

Offices
0
Employees
0
Spending
$59,868

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Managua, NicaraguaProgram ServicesCommunity Development00$51,293
Managua, NicaraguaProgram ServicesCommunity Development00$6,700
Managua, NicaraguaProgram ServicesCommunity Development00$1,875
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,383
Fundraising Direct Expenses$4,658
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$3,542-
Receivables from Officers, Directors, Trustees, and Key Employees-$792-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$4,226
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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, Section B, line 11

A copy of the Form 990 was provided to the Board of Directors before it was filed. The board of directors are responsible for reviewing the form for completeness and accuracy.

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

The board of directors are responsible to regularly and consistently monitor and enforce compliance with the organization's conflict of interest policy.

Form 990, Part VI, Section C, line 19

All required disclosures are available upon request.

Filing and Contact Details

Filer

EIN
20-8894342
Phone
5305595935

Signing Officer

Name
Scott Dever
Title
Vice President
Phone
5305595935
Signed
2015-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Dever
Formed
2006
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
3
Employees
4
Volunteers
15

Preparer

Preparer
Carla Sievers
Phone
7207084481
Raw XML AppendixShowing 400 of 406 raw XML fields

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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt16700
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt21875
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Managua, Nicaragua
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Managua, Nicaragua
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Managua, Nicaragua
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Community Development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1Community Development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2Community Development
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt059868
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt059868
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt02007
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Unrestricted donation & purchase of instruments for Sun Valley Youth Center
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Sun Valley
IRS990ScheduleI/RecipientTable/RecipientEIN0841471356
IRS990ScheduleI/RecipientTable/USAddress/AddressLine101230 Decatur Street
IRS990ScheduleI/RecipientTable/USAddress/City0Denver
IRS990ScheduleI/RecipientTable/USAddress/State0CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode080204
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03542
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1792
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine10Various
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0To cover expenses when cash is short
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1Advance to Employee
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt09000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1792
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Brad Corrigan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President & Board of Directors
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Employee
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt04334
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the Form 990 was provided to the Board of Directors before it was filed. The board of directors are responsible for reviewing the form for completeness and accuracy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The board of directors are responsible to regularly and consistently monitor and enforce compliance with the organization's conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All required disclosures are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt017537
IRS990/TotalAssetsEOYAmt0130108
IRS990/TotalAssetsGrp/BOYAmt017537
IRS990/TotalAssetsGrp/EOYAmt0130108
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0144483
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0122112
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0115661
IRS990/TotalFunctionalExpensesGrp/TotalAmt0237773
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0580
IRS990/TotalLiabilitiesEOYAmt07768
IRS990/TotalLiabilitiesGrp/BOYAmt0580
IRS990/TotalLiabilitiesGrp/EOYAmt07768
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0122340
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt05012
IRS990/TotalOtherProgSrvcGrantAmt05012
IRS990/TotalProgramServiceExpensesAmt0115661
IRS990/TotalProgramServiceRevenueAmt0189873
IRS990/TotalReportableCompFromOrgAmt026833
IRS990/TotalRevenueGrp/ExclusionAmt08800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0189873
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0343156
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017537
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0130108
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt036035
IRS990/TravelGrp/TotalAmt036035
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1031 Aburdour Ct
IRS990/USAddress/City0N Barrington
IRS990/USAddress/State0IL
IRS990/USAddress/ZIPCode066010
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.lovelightandmelody.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Scott Dever
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/PhoneNum05305595935
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine10Love Light & Melody
ReturnHeader/Filer/BusinessNameControlTxt0LOVE
ReturnHeader/Filer/EIN0208894342
ReturnHeader/Filer/PhoneNum05305595935
ReturnHeader/Filer/USAddress/AddressLine105500 E Yale Ave No 200
ReturnHeader/Filer/USAddress/City0Denver
ReturnHeader/Filer/USAddress/State0CO
ReturnHeader/Filer/USAddress/ZIPCode080222
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273208819
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SIEVERS & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101720 S Bellaire St 710
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Denver
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode080222
ReturnHeader/PreparerPersonGrp/PhoneNum07207084481

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.49$0.10$0.39$4.37$4.62$0.26
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.23$0.64$3.99$7.12$3.13
2023Detailed filing. Detailed filing data is available for this year.$3.94$0.17$3.78$3.23$5.81$2.58
2022Detailed filing. Detailed filing data is available for this year.$6.38$0.01$6.37$5.60$4.90$0.70
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$0.00$5.67$3.79$3.77$0.02
2020Detailed filing. Detailed filing data is available for this year.$5.65$0.00$5.65$1.23$3.99$2.76
2019Detailed filing. Detailed filing data is available for this year.$8.41$0.01$8.40$9.81$2.68$7.13
2018Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.27$2.56$2.98$0.42
2017Detailed filing. Detailed filing data is available for this year.$1.70$0.01$1.69$3.39$2.26$1.13
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.56$2.58$2.26$0.32
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.24$2.06$3.04$0.98
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.08$1.22$3.43$2.38$1.05
2013Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$1.75$2.09$0.34
2012Summary only. Only limited summary data is available for this year.$0.51$0.00$0.51$1.10$1.56$0.45
2011Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$1.88$1.00$0.88
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.01$0.09$1.23