Civic Intelligence

Shine on Fka Shine on Sierra Leone

990 • Fiscal year 2020 • EIN 26-2755849

Apr 01, 2019 to Mar 31, 2020 • Filed on Feb 15, 2021

101 S Topanga Canyon Blvd 907Topanga, CA 90290

(619) 231-1977

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

29th percentile

-8.6%

Higher net margin than 29% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

23rd percentile

-15%

Faster asset growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

15th percentile

-65%

Faster revenue growth than 15% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$84,023

Down $14,930 (-15%) from 2019

Net Assets

Down

$80,703

Down $15,550 (-16%) from 2019

Liabilities

Up

$3,320

Up $620 (+23%) from 2019

Revenue

Down

$181,326

Down $329,589 (-65%) from 2019

Expenses

Down

$196,876

Down $244,141 (-55%) from 2019

Net Income

Down

-$15,550

Down $85,448 (-122%) from 2019

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $37,567Net Assets 2013: $37,5672013Assets 2014: $35,803Liabilities 2014: $0Net Assets 2014: $35,8032014Assets 2015: $196,532Liabilities 2015: $0Net Assets 2015: $196,5322015Assets 2016: $22,236Liabilities 2016: $0Net Assets 2016: $22,2362016Assets 2017: $61,643Liabilities 2017: $0Net Assets 2017: $61,6432017Assets 2018: $26,355Liabilities 2018: $0Net Assets 2018: $26,3552018Assets 2019: $98,953Liabilities 2019: $2,700Net Assets 2019: $96,2532019Assets 2020: $84,023Liabilities 2020: $3,320Net Assets 2020: $80,7032020Assets 2021: $96,072Liabilities 2021: $3,320Net Assets 2021: $92,7522021Assets 2022: $83,837Liabilities 2022: $3,320Net Assets 2022: $80,5172022Assets 2025: $60,825Liabilities 2025: $3,320Net Assets 2025: $57,5052025

Highlighted filing

2020

Assets$84,023
Liabilities$3,320
Net Assets$80,703

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $178,593Expenses 2013: $140,518Net Income 2013: $38,0752013Revenue 2014: $391,192Expenses 2014: $392,956Net Income 2014: -$1,7642014Revenue 2015: $606,470Expenses 2015: $445,741Net Income 2015: $160,7292015Revenue 2016: $497,261Expenses 2016: $671,557Net Income 2016: -$174,2962016Revenue 2017: $345,864Expenses 2017: $306,457Net Income 2017: $39,4072017Revenue 2018: $110,166Expenses 2018: $145,454Net Income 2018: -$35,2882018Revenue 2019: $510,915Expenses 2019: $441,017Net Income 2019: $69,8982019Revenue 2020: $181,326Expenses 2020: $196,876Net Income 2020: -$15,5502020Revenue 2021: $185,426Expenses 2021: $173,377Net Income 2021: $12,0492021Revenue 2022: $161,813Expenses 2022: $174,048Net Income 2022: -$12,2352022Revenue 2025: $206,439Expenses 2025: $282,574Net Income 2025: -$76,1352025

Highlighted filing

2020

Revenue$181,326
Expenses$196,876
Net Income-$15,550
Jump To
Filing Snapshot
Filing Period
Apr 1, 2019 to Mar 31, 2020
Signed
Feb 15, 2021
Return Version
2019v5.2
Gross Receipts
$181,326
Mission and Program Overview

Mission

To operate as a human service foundation and provide education, mentoring, nutritional support and creative curriculum to schools both nationally and internationally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$96,253$80,703▼ $15,550
Cash and Non-Interest-Bearing Accounts$98,953$72,874▼ $26,079
Land, Buildings, and Equipment, Net$0$11,149▲ $11,149
Loans From Officers Directors$2,700$3,320▲ $620
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$98,953$84,023▼ $14,930
Liabilities
Total Liabilities$2,700$3,320▲ $620
Net Assets / Fund Balance
Total Net Assets Fund Balance$96,253$80,703▼ $15,550
Total Liabilities and Net Assets / Fund Balance$98,953$84,023▼ $14,930

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,149$1,967$13,116
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tiffany PersonsPresident
David AngeloVice President
Elizabeth WinklerBoard Member
Susan HoeflingBoard Member
Dan KellyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$181,326
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$181,326
Change in Net Assets
$-15,550
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$196,876
Total Fundraising Expense$20,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$38,436$3,432$10,963$52,831
Travel$18,907$2,363$2,363$23,633
Office Expenses$18,371$2,297$2,296$22,964
Other Expenses$7,654$957$957$9,568
Depreciation Depletion-$1,967-$1,967
Advertising--$1,454$1,454
Total Functional Expenses$163,663$13,098$20,115$196,876
International Activity

International Summary

Offices
1
Employees
0
Spending
$78,853

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
Sub-sahara AfricaProgramEducation10$78,853
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,700$3,320▲ $620
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 B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Shine on Sierra Leone
EIN
26-2755849
Phone
6192311977
Address
101 S TOPANGA CANYON BLVD 907, TOPANGA, CA 90290

Signing Officer

Name
Tiffany Persons
Title
Director
Phone
6192311977
Signed
2021-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tiffany Persons
Formed
2009
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Considine & Considine
Address
8989 RIO SAN DIEGO DRIVE SUITE 250, SAN DIEGO, CA 92108
Preparer
Richard Hotz
Phone
6192311977
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Medical supplies: program service expenses 7,618. Management and general expenses 952. Fundraising expenses 952. Total expenses 9,522. Events: program service expenses 0. Management and general expenses 0. Fundraising expenses 6,502. Total expenses 6,502. School building development: program service expenses 6,280. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,280. School operations: program service expenses 5,985. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,985. Security: program service expenses 5,890. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,890. Auto: program service expenses 3,453. Management and general expenses 432. Fundraising expenses 432. Total expenses 4,317. School services: program service expenses 3,498. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,498. Bank service charges: program service expenses 0. Management and general expenses 902. Fundraising expenses 902. Total expenses 1,804. Telecommunications: program service expenses 1,374. Management and general expenses 172. Fundraising expenses 172. Total expenses 1,718. Maintenance: program service expenses 1,296. Management and general expenses 162. Fundraising expenses 162. Total expenses 1,620. Direct program cost: program service expenses 1,570. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,570. Dues & subscriptions: program service expenses 0. Management and general expenses 0. Fundraising expenses 1,563. Total expenses 1,563. Meals: program service expenses 595. Management and general expenses 609. Fundraising expenses 168. Total expenses 1,372. Miscellaneous: program service expenses 678. Management and general expenses 85. Fundraising expenses 85. Total expenses 848. Uniforms: program service expenses 199. Management and general expenses 25. Fundraising expenses 25. Total expenses 249. Tax and license: program service expenses 0. Management and general expenses 93. Fundraising expenses 0. Total expenses 93.

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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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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011149
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01967
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013116
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011149
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt078853
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARA AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt078853
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III ACCOUNTING METHOD:
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt078853
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt03320
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO FUND OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt02700
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0TIFFANY PERSONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt03320
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEDICAL SUPPLIES: PROGRAM SERVICE EXPENSES 7,618. MANAGEMENT AND GENERAL EXPENSES 952. FUNDRAISING EXPENSES 952. TOTAL EXPENSES 9,522. EVENTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 6,502. TOTAL EXPENSES 6,502. SCHOOL BUILDING DEVELOPMENT: PROGRAM SERVICE EXPENSES 6,280. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,280. SCHOOL OPERATIONS: PROGRAM SERVICE EXPENSES 5,985. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,985. SECURITY: PROGRAM SERVICE EXPENSES 5,890. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,890. AUTO: PROGRAM SERVICE EXPENSES 3,453. MANAGEMENT AND GENERAL EXPENSES 432. FUNDRAISING EXPENSES 432. TOTAL EXPENSES 4,317. SCHOOL SERVICES: PROGRAM SERVICE EXPENSES 3,498. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,498. BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 902. FUNDRAISING EXPENSES 902. TOTAL EXPENSES 1,804. TELECOMMUNICATIONS: PROGRAM SERVICE EXPENSES 1,374. MANAGEMENT AND GENERAL EXPENSES 172. FUNDRAISING EXPENSES 172. TOTAL EXPENSES 1,718. MAINTENANCE: PROGRAM SERVICE EXPENSES 1,296. MANAGEMENT AND GENERAL EXPENSES 162. FUNDRAISING EXPENSES 162. TOTAL EXPENSES 1,620. DIRECT PROGRAM COST: PROGRAM SERVICE EXPENSES 1,570. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,570. DUES & SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 1,563. TOTAL EXPENSES 1,563. MEALS: PROGRAM SERVICE EXPENSES 595. MANAGEMENT AND GENERAL EXPENSES 609. FUNDRAISING EXPENSES 168. TOTAL EXPENSES 1,372. MISCELLANEOUS: PROGRAM SERVICE EXPENSES 678. MANAGEMENT AND GENERAL EXPENSES 85. FUNDRAISING EXPENSES 85. TOTAL EXPENSES 848. UNIFORMS: PROGRAM SERVICE EXPENSES 199. MANAGEMENT AND GENERAL EXPENSES 25. FUNDRAISING EXPENSES 25. TOTAL EXPENSES 249. TAX AND LICENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 93. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 93.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt098953
IRS990/TotalAssetsEOYAmt084023
IRS990/TotalAssetsGrp/BOYAmt098953
IRS990/TotalAssetsGrp/EOYAmt084023
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181326
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020115
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013098
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0163663
IRS990/TotalFunctionalExpensesGrp/TotalAmt0196876
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02700
IRS990/TotalLiabilitiesEOYAmt03320
IRS990/TotalLiabilitiesGrp/BOYAmt02700
IRS990/TotalLiabilitiesGrp/EOYAmt03320
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt096253
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt080703
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0163663
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181326
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt098953
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt084023
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt02363
IRS990/TravelGrp/ManagementAndGeneralAmt02363
IRS990/TravelGrp/ProgramServicesAmt018907
IRS990/TravelGrp/TotalAmt023633
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0101 S TOPANGA CANYON BLVD 907
IRS990/USAddress/CityNm0TOPANGA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd090290
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.SHINEONSIERRALEONE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIFFANY PERSONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06192311977
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SHINE ON SIERRA LEONE
ReturnHeader/Filer/BusinessNameControlTxt0SHIN
ReturnHeader/Filer/EIN0262755849
ReturnHeader/Filer/PhoneNum06192311977
ReturnHeader/Filer/USAddress/AddressLine1Txt0101 S TOPANGA CANYON BLVD 907
ReturnHeader/Filer/USAddress/CityNm0TOPANGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd090290
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0952694444
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CONSIDINE & CONSIDINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08989 RIO SAN DIEGO DRIVE SUITE 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN DIEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092108
ReturnHeader/PreparerPersonGrp/PhoneNum06192311977
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD HOTZ
ReturnHeader/ReturnTs02021-02-15T19:09:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-04-01
ReturnHeader/TaxPeriodEndDt02020-03-31
ReturnHeader/TaxYr02019

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