Civic Intelligence

Rayo De Esperanza Inc

EIN 26-4050750 • 501(c)3 • Knoxville, TN

Profile

To minister to the people of Guatemala

900 S Gay Street Ste 1400Knoxville, TN 37902

rayodeesperanza.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

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

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

65th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

19th percentile

-28%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

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 2022

Asset Growth

16th percentile

-57%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

25th percentile

-30%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$15,682

Down $21,146 (-57%) from 2021

Liabilities

$334

No earlier filing loaded for comparison.

Net Assets

Down

$15,348

Down $21,480 (-58%) from 2021

Operations
Liabilities / Revenue65th percentileNet Margin19th percentile

Revenue

Down

$76,210

Down $32,699 (-30%) from 2021

Expenses

Up

$97,691

Up $7,297 (+8.1%) from 2021

Net Income

Down

-$21,481

Down $39,996 (-216%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$60K$40K$20K$0Assets 2011: $30,445Net Assets 2011: $30,4452011Assets 2012: $13,272Net Assets 2012: $13,2722012Assets 2013: $14,287Net Assets 2013: $14,2872013Assets 2014: $49,159Net Assets 2014: $49,1592014Assets 2015: $17,606Net Assets 2015: $17,6062015Assets 2016: $21,603Net Assets 2016: $21,6032016Assets 2017: $17,667Net Assets 2017: $17,6672017Assets 2018: $24,555Net Assets 2018: $24,5552018Assets 2019: $22,383Net Assets 2019: $22,3832019Assets 2020: $16,800Net Assets 2020: $16,8002020Assets 2021: $36,828Net Assets 2021: $36,8282021Assets 2022: $15,682Liabilities 2022: $334Net Assets 2022: $15,3482022

Highlighted filing

2022

Assets$15,682
Liabilities$334
Net Assets$15,348
Open 2022 Filing

Operations Trend

Revenue Growth25th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $86,180Expenses 2011: $78,875Net Income 2011: $7,3052011Revenue 2012: $77,736Expenses 2012: $94,909Net Income 2012: -$17,1732012Revenue 2013: $84,350Expenses 2013: $83,335Net Income 2013: $1,0152013Revenue 2014: $119,738Expenses 2014: $84,866Net Income 2014: $34,8722014Revenue 2015: $67,356Expenses 2015: $98,909Net Income 2015: -$31,5532015Revenue 2016: $93,370Expenses 2016: $89,373Net Income 2016: $3,9972016Revenue 2017: $98,487Expenses 2017: $102,423Net Income 2017: -$3,9362017Revenue 2018: $101,762Expenses 2018: $94,876Net Income 2018: $6,8862018Revenue 2019: $92,705Expenses 2019: $94,877Net Income 2019: -$2,1722019Revenue 2020: $67,052Expenses 2020: $72,635Net Income 2020: -$5,5832020Revenue 2021: $108,909Expenses 2021: $90,394Net Income 2021: $18,5152021Revenue 2022: $76,210Expenses 2022: $97,691Net Income 2022: -$21,4812022

Highlighted filing

2022

Revenue$76,210
Expenses$97,691
Net Income-$21,481
Open 2022 Filing

Filings

Most recent year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,682
Liabilities
$334
Net assets
$15,348
Revenue
$76,210
Expenses
$97,691
Net income
-$21,481
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.15$0.76$0.98$0.21
2021Detailed filing. Detailed filing data is available for this year.$0.37$0.37$1.09$0.90$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.17$0.17$0.67$0.73$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.22$0.93$0.95$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.25$1.02$0.95$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.98$1.02$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.22$0.93$0.89$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.18$0.67$0.99$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.49$1.20$0.85$0.35
2013Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.84$0.83$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.13$0.78$0.95$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.30$0.86$0.79$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$76,210
Mission and Program Overview

Mission

To minister to the people of guatemala.

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION SUCCESSFULLY OPERATED AN ORPHANAGE FOR EIGHT CHILDREN WHO LIVE ON THE PROPERTY. HOUSING, MEALS, AND SPIRITUAL ENRICHMENT ARE PROVIDED FOR THE CHILDREN AND THE CARETAKERS.$81,019$97,691
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MIKE RHEADirector Ope-$0--
KAREN RHEADirector Ope-$0--
PHIL MCCLENDONBoard Member-$0--
SARAH MCCLENDONBoard Member-$0--
BEN WOODARDPresident-$0--
JOHN HOUSERBoard Member-$0--
REBEKAH LEWISBoard Member-$0--
MARK COPPLEBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Rayo De Esperanza Inc
EIN
26-4050750
Phone
8655460500
Address
900 S GAY STREET STE 1400, KNOXVILLE, TN 37902

Signing Officer

Name
Ben Woodard
Title
President
Phone
8655460500
Signed
2023-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Vance CPA LLC
Address
706 S THORNTON AVE, DALTON, GA 30720
Preparer
Benjamin Vance
Phone
7062781221
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

“Name: rayo de esperanza morales cash contribution: 81,019”

Form 990-ez, Part I, Line 16

“Expenses 309 1,388 bank service charges 471 taxes and licenses 41 dues and subscriptions 401 food 9,956 fuel 1,819 total 14,385”

Form 990-ez, Part I, Line 20

“Opening balance net assets 0”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 216 due to smco 0 118”

Raw XML Appendix152 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0BEN WOODARD
IRS990EZ/BooksInCareOfDetail/PhoneNum08655460500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0900 S GAY STREET STE 1400
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KNOXVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037902
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036829
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt015682
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt076208
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-21481
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01380
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt036829
IRS990EZ/Form990TotalAssetsGrp/EOYAmt015682
IRS990EZ/GrantsAndSimilarAmountsPaidAmt081019
IRS990EZ/GrossReceiptsAmt076210
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt02
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt036829
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015348
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt036829
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt015348
IRS990EZ/OccupancyRentUtltsAndMaintAmt0907
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MIKE RHEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KAREN RHEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PHIL MCCLENDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3SARAH MCCLENDON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BEN WOODARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JOHN HOUSER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6REBEKAH LEWIS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7MARK COPPLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR OPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR OPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt014385
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO MINISTER TO THE PEOPLE OF GUATEMALA.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION SUCCESSFULLY OPERATED AN ORPHANAGE FOR EIGHT CHILDREN WHO LIVE ON THE PROPERTY. HOUSING, MEALS, AND SPIRITUAL ENRICHMENT ARE PROVIDED FOR THE CHILDREN AND THE CARETAKERS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt081019
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt097691
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0334
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt097691
IRS990EZ/TotalProgramServiceExpensesAmt097691
IRS990EZ/TotalRevenueAmt076210
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0RAYODEESPERANZA.ORG
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt076208
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0108908
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt067051
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt092705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0101762
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0446634
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79800
IRS990ScheduleA/PublicSupportPY170Pct00.84160
IRS990ScheduleA/PublicSupportTotal170Amt0356413
IRS990ScheduleA/SubstantialContributorsTotAmt090221
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt076208
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0108908
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt067051
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt092705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0101762
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0446634
IRS990ScheduleA/TotalSupportAmt0446634
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NAME: RAYO DE ESPERANZA MORALES CASH CONTRIBUTION: 81,019
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES 309 1,388 BANK SERVICE CHARGES 471 TAXES AND LICENSES 41 DUES AND SUBSCRIPTIONS 401 FOOD 9,956 FUEL 1,819 TOTAL 14,385
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OPENING BALANCE NET ASSETS 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 216 DUE TO SMCO 0 118
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BEN WOODARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08655460500
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RAYO DE ESPERANZA INC
ReturnHeader/Filer/BusinessNameControlTxt0RAYO
ReturnHeader/Filer/EIN0264050750
ReturnHeader/Filer/PhoneNum08655460500
ReturnHeader/Filer/USAddress/AddressLine1Txt0900 S GAY STREET STE 1400
ReturnHeader/Filer/USAddress/CityNm0KNOXVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037902
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631284602
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANCE CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0706 S THORNTON AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DALTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030720
ReturnHeader/PreparerPersonGrp/PhoneNum07062781221
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BENJAMIN VANCE
ReturnHeader/ReturnTs02023-11-15T20:38:56-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BEN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0WOODARD
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits