Civic Intelligence

Comision Honorifica Mexicana Americana

EIN 23-7078496 • 501(c)3 • Porterville, CA

Profile

Promote cultural activities and provide scholarships to qualifying students. Also, acts as watchdog organization pertaning to latino issues and concerns.

P O Box 2043Porterville, CA 93258

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.72x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

51st percentile

1.9%

Higher net margin than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

56th percentile

1.0%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

61st percentile

7.9%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$162,667

Down $73 (-0.0%) from 2023

Liabilities

Down

$35,091

Down $985 (-2.7%) from 2023

Net Assets

Up

$127,576

Up $912 (+0.7%) from 2023

Revenue

Down

$48,500

Down $14,792 (-23%) from 2023

Expenses

Up

$47,588

Up $14,618 (+44%) from 2023

Net Income

Down

$912

Down $29,410 (-97%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $198,301Liabilities 2011: $116,954Net Assets 2011: $81,3472011Assets 2012: $204,186Liabilities 2012: $113,386Net Assets 2012: $90,8002012Assets 2013: $197,759Liabilities 2013: $109,613Net Assets 2013: $88,1462013Assets 2016: $179,981Liabilities 2016: $91,918Net Assets 2016: $88,0632016Assets 2017: $182,534Liabilities 2017: $85,625Net Assets 2017: $96,9092017Assets 2018: $173,484Liabilities 2018: $79,689Net Assets 2018: $93,7952018Assets 2019: $173,633Liabilities 2019: $76,081Net Assets 2019: $97,5522019Assets 2020: $176,780Liabilities 2020: $74,809Net Assets 2020: $101,9712020Assets 2021: $163,312Liabilities 2021: $65,261Net Assets 2021: $98,0512021Assets 2022: $159,562Liabilities 2022: $63,220Net Assets 2022: $96,3422022Assets 2023: $162,740Liabilities 2023: $36,076Net Assets 2023: $126,6642023Assets 2024: $162,667Liabilities 2024: $35,091Net Assets 2024: $127,5762024

Highlighted filing

2024

Assets$162,667
Liabilities$35,091
Net Assets$127,576

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0-$20KExpenses 2011: $53,2812011Expenses 2012: $57,1672012Revenue 2013: $44,426Expenses 2013: $46,760Net Income 2013: -$2,3342013Revenue 2016: $34,925Expenses 2016: $35,857Net Income 2016: -$9322016Revenue 2017: $45,333Expenses 2017: $36,487Net Income 2017: $8,8462017Revenue 2018: $38,825Expenses 2018: $41,939Net Income 2018: -$3,1142018Revenue 2019: $40,547Expenses 2019: $36,790Net Income 2019: $3,7572019Revenue 2020: $43,377Expenses 2020: $38,958Net Income 2020: $4,4192020Revenue 2021: $38,793Expenses 2021: $42,713Net Income 2021: -$3,9202021Revenue 2022: $41,651Expenses 2022: $43,360Net Income 2022: -$1,7092022Revenue 2023: $63,292Expenses 2023: $32,970Net Income 2023: $30,3222023Revenue 2024: $48,500Expenses 2024: $47,588Net Income 2024: $9122024

Highlighted filing

2024

Revenue$48,500
Expenses$47,588
Net Income$912

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.35$1.28$0.49$0.48$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.36$1.27$0.63$0.33$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.63$0.96$0.42$0.43$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.65$0.98$0.39$0.43$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.77$0.75$1.02$0.43$0.39$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.76$0.98$0.41$0.37$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.80$0.94$0.39$0.42$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.86$0.97$0.45$0.36$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.92$0.88$0.35$0.36$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.98$1.10$0.88$0.44$0.47$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$1.13$0.91$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$1.17$0.81$0.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 22, 2025
Return Version
2024v5.2
Gross Receipts
$63,715
Mission and Program Overview

Mission

Promote cultural activities and provide scholarships to qualifying students. Also, acts as watchdog organization pertaning to latino issues and concerns.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$142,561$139,936▼ $2,625
Cash and Non-Interest-Bearing Accounts$20,179$22,731▲ $2,552
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$162,740$162,667▼ $73
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$36,076$35,090▼ $986
Other Liabilities-$1-
Total Liabilities$36,076$35,091▼ $985
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$126,664$127,576▲ $912
Total Net Assets Fund Balance$126,664$127,576▲ $912
Total Liabilities and Net Assets / Fund Balance$162,740$162,667▼ $73

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$39,936$62,453$102,389
Land$100,000-$100,000
Other Land Buildings-$2,000$2,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$654
Program Service Revenue
$1,173
Investment Income
$6
Other Revenue
$46,667
All Other Contributions
$654
Change in Net Assets
$912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,588
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
Insurance$8,378--$8,378
All Other Expenses$4,367--$4,367
Other Expenses$3,806--$3,806
Depreciation Depletion$2,625--$2,625
Interest$1,349--$1,349
Fees for Services Accounting$300--$300
Office Expenses$146--$146
Fees for Services Other$15--$15
Total Functional Expenses$47,588$0$0$47,588
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$16,622
Fundraising Direct Expenses$15,215
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5 De Mayo$11,295$11,295$9,997$1,298
Total Events$11,295$11,295$9,997$1,298
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Roberto and teresa delarosa are marriedfred and elva beltran are married

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

Form 990 reviewed at board meeting.

Form 990, Part VI, Section C, Line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Comision Honorifica Mexicana Americana
EIN
23-7078496
Phone
5593591443
Address
P O BOX 2043, PORTERVILLE, CA 93258

Signing Officer

Name
Teresa De La Rosa
Title
President
Signed
2025-08-22
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
15

Preparer

Firm
Pine Pedroncelli & Aguilar Inc
Address
3500 W Orchard Court, Visalia, CA 93277
Preparer
Gamaliel Aguilar
Phone
5596259800
Raw XML AppendixShowing 400 of 402 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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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0654
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01870
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05520
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt04562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt03155
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt015761
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt015761
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0654
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01870
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt04562
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03155
IRS990ScheduleA/Total509Grp/TotalAmt015761
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0654
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03155
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt015761
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt039936
IRS990ScheduleD/BuildingsGrp/DepreciationAmt062453
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0102389
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0139936
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09997
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm05 DE MAYO
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt011295
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt011295
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011295
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011295
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01298
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09997
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09997
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROBERTO AND TERESA DELAROSA ARE MARRIEDFRED AND ELVA BELTRAN ARE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 REVIEWED AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE 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 C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0162740
IRS990/TotalAssetsEOYAmt0162667
IRS990/TotalAssetsGrp/BOYAmt0162740
IRS990/TotalAssetsGrp/EOYAmt0162667
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0654
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt047588
IRS990/TotalFunctionalExpensesGrp/TotalAmt047588
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036076
IRS990/TotalLiabilitiesEOYAmt035091
IRS990/TotalLiabilitiesGrp/BOYAmt036076
IRS990/TotalLiabilitiesGrp/EOYAmt035091
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0126664
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0127576
IRS990/TotalProgramServiceExpensesAmt047588
IRS990/TotalProgramServiceRevenueAmt01173
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046439
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048500
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0162740
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0162667
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 2043
IRS990/USAddress/CityNm0PORTERVILLE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd093258
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA DE LA ROSA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMISION HONORIFICA MEXICANA AMERICANA
ReturnHeader/Filer/BusinessNameControlTxt0COMI
ReturnHeader/Filer/EIN0237078496
ReturnHeader/Filer/PhoneNum05593591443
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 2043
ReturnHeader/Filer/USAddress/CityNm0PORTERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd093258
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770051886
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Pine Pedroncelli & Aguilar Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03500 W Orchard Court
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Visalia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd093277
ReturnHeader/PreparerPersonGrp/PhoneNum05596259800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GAMALIEL AGUILAR
ReturnHeader/ReturnTs02025-08-22T08:54:35-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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