Civic Intelligence

Iglesia De Dios Peniel

990 • Fiscal year 2023 • EIN 26-0399954

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 29, 2024

Organization Profile
2325 Carved Tree LaneCharlotte, NC 28262

(704) 441-9683

Siviq Scores

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

Liabilities / Assets

99th percentile

1.05x

Higher debt load relative to assets than 99% of similar nonprofits.

2023 filings • NTEE X20 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

5.21x

Higher debt load relative to revenue than 98% of similar nonprofits.

2023 filings • NTEE X20 • $1M-$5M nonprofits • Source year 2023

Net Margin

24th percentile

-1.5%

Higher net margin than 24% of similar nonprofits.

2023 filings • NTEE X20 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

58th percentile

$28,800

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2023 filings • NTEE X20 • $1M-$5M nonprofits • Source year 2023

Asset Growth

28th percentile

-2.1%

Faster asset growth than 28% of similar nonprofits.

2023 filings • NTEE X20 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

52nd percentile

11%

Faster revenue growth than 52% of similar nonprofits.

2023 filings • NTEE X20 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$1,362,937

Down $28,873 (-2.1%) from 2022

Net Assets

Down

-$67,170

Down $375,463 (-122%) from 2022

Liabilities

Up

$1,430,107

Up $346,590 (+32%) from 2022

Revenue And Expenses
Liabilities / Revenue98th percentileNet Margin24th percentile

Revenue

Up

$274,439

Up $27,003 (+11%) from 2022

Expenses

Up

$278,453

Up $72,170 (+35%) from 2022

Net Income

Down

-$4,014

Down $45,167 (-110%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2020: $485,000Liabilities 2020: $460,000Net Assets 2020: $25,0002020Assets 2021: $867,616Liabilities 2021: $728,572Net Assets 2021: $139,0442021Assets 2022: $1,391,810Liabilities 2022: $1,083,517Net Assets 2022: $308,2932022Assets 2023: $1,362,937Liabilities 2023: $1,430,107Net Assets 2023: -$67,1702023Assets 2024: $1,517,937Liabilities 2024: $1,430,107Net Assets 2024: $87,8302024

Highlighted filing

2023

Assets$1,362,937
Liabilities$1,430,107
Net Assets-$67,170
Open 2023 Filing

Operations Trend

Revenue Growth52nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2020: $282,088Expenses 2020: $140,993Net Income 2020: $141,0952020Revenue 2021: $335,800Expenses 2021: $94,011Net Income 2021: $241,7892021Revenue 2022: $247,436Expenses 2022: $206,283Net Income 2022: $41,1532022Revenue 2023: $274,439Expenses 2023: $278,453Net Income 2023: -$4,0142023Revenue 2024: $384,060Expenses 2024: $261,771Net Income 2024: $122,2892024

Highlighted filing

2023

Revenue$274,439
Expenses$278,453
Net Income-$4,014
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 29, 2024
Return Version
2023v5.0
Gross Receipts
$274,439
Mission and Program Overview

Mission

Church of worhip and religious ministry

Church of worship and religion

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,361,810$1,327,937▼ $33,873
Cash and Non-Interest-Bearing Accounts$30,000$35,000▲ $5,000
Total Assets$1,391,810$1,362,937▼ $28,873
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,083,517$1,430,107▲ $346,590
Total Liabilities$1,083,517$1,430,107▲ $346,590
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$308,293$-67,170▼ $375,463
Total Net Assets Fund Balance$308,293$-67,170▼ $375,463
Total Liabilities and Net Assets / Fund Balance$1,391,810$1,362,937▼ $28,873
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elmer SameronPastorFT$28,800$28,800

Board Members and Trustees

NameTitle
Na-
Revenue and Support

Revenue Composition

Contributions and Grants
$274,439
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$274,439
Change in Net Assets
$-4,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$247,450
Salaries, Compensation, and Employee Benefits$31,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$71,647--$71,647
All Other Expenses$60,869--$60,869
Depreciation Depletion---$51,253
Current Officers, Directors, Trustees, and Key Employees$28,800--$28,800
Insurance$14,380--$14,380
Fees for Services Accounting$7,900--$7,900
Payroll Taxes$2,203--$2,203
Other Expenses$2,180--$2,180
Total Functional Expenses$227,200$0$0$278,453
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
Filing and Contact Details

Filer

Filer Name
IGLESIA de DIOS PENIEL
EIN
26-0399954
Address
2325 CARVED TREE LANE, CHARLOTTE, NC 28262

Signing Officer

Name
Elmer Salmeron
Title
Pastor
Phone
7044419683
Signed
2024-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elmer Salmeron
Legal Domicile
Nc
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Allied Tax & Accounting Cons
Address
10801 JOHNSTON RD STE 230, CHARLOTTE, NC 28226
Preparer
Godwin Obiamh
Phone
7046761882
Supplemental Narrative

Additional Explanations

Na

“NA”

Raw XML Appendix246 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/GoverningBodyVotingMembersCnt00
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IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/TotalAmt014380
IRS990/InterestGrp/ProgramServicesAmt071647
IRS990/InterestGrp/TotalAmt071647
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0136587
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/PartialLiquidationInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GODWIN OBIAMH
ReturnHeader/ReturnTs02024-10-29T18:30:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,362,937
Liabilities
$1,430,107
Net assets
-$67,170
Revenue
$274,439
Expenses
$278,453
Net income
-$4,014
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$1.43$0.09$0.38$0.26$0.12
2023Detailed filing. Detailed filing data is available for this year.$1.36$1.43$0.07$0.27$0.28$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$1.08$0.31$0.25$0.21$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.73$0.14$0.34$0.09$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.46$0.03$0.28$0.14$0.14