Civic Intelligence

Montana De Luz

990 • Fiscal year 2024 • EIN 31-1799308

Jan 01, 2024 to Dec 31, 2024 • Filed on Oct 31, 2025

PO Box 410Worthington, OH 43085

(614) 848-8077

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

90th percentile

67%

Faster asset growth than 90% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

69th percentile

24%

Faster revenue growth than 69% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$294,371

Up $118,097 (+67%) from 2023

Net Assets

Up

$294,371

Up $118,097 (+67%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$516,273

Up $101,146 (+24%) from 2023

Expenses

Up

$398,176

Up $41,122 (+12%) from 2023

Net Income

Up

$118,097

Up $60,024 (+103%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $95,411Liabilities 2010: $3,215Net Assets 2010: $92,1962010Assets 2011: $135,574Liabilities 2011: $2,002Net Assets 2011: $133,5722011Assets 2012: $132,267Liabilities 2012: $0Net Assets 2012: $132,2672012Assets 2013: $150,814Liabilities 2013: $680Net Assets 2013: $150,1342013Assets 2014: $208,891Liabilities 2014: $14,923Net Assets 2014: $193,9682014Assets 2015: $140,515Liabilities 2015: $42,107Net Assets 2015: $98,4082015Assets 2016: $100,557Liabilities 2016: $34,499Net Assets 2016: $66,0582016Assets 2017: $108,662Liabilities 2017: $22,612Net Assets 2017: $86,0502017Assets 2018: $47,157Liabilities 2018: $17,649Net Assets 2018: $29,5082018Assets 2019: $47,804Liabilities 2019: $17,365Net Assets 2019: $30,4392019Assets 2020: $76,282Liabilities 2020: $7,076Net Assets 2020: $69,2062020Assets 2021: $72,156Liabilities 2021: $1,202Net Assets 2021: $70,9542021Assets 2022: $143,784Liabilities 2022: $50Net Assets 2022: $143,7342022Assets 2023: $176,274Liabilities 2023: $0Net Assets 2023: $176,2742023Assets 2024: $294,371Liabilities 2024: $0Net Assets 2024: $294,3712024

Highlighted filing

2024

Assets$294,371
Liabilities$0
Net Assets$294,371

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $514,3362010Expenses 2011: $573,1372011Expenses 2012: $558,1412012Revenue 2013: $590,282Expenses 2013: $572,415Net Income 2013: $17,8672013Revenue 2014: $633,824Expenses 2014: $589,990Net Income 2014: $43,8342014Revenue 2015: $516,497Expenses 2015: $613,634Net Income 2015: -$97,1372015Revenue 2016: $530,175Expenses 2016: $562,525Net Income 2016: -$32,3502016Revenue 2017: $612,835Expenses 2017: $592,843Net Income 2017: $19,9922017Revenue 2018: $436,060Expenses 2018: $492,602Net Income 2018: -$56,5422018Revenue 2019: $360,233Expenses 2019: $359,302Net Income 2019: $9312019Revenue 2020: $328,643Expenses 2020: $289,876Net Income 2020: $38,7672020Revenue 2021: $321,461Expenses 2021: $332,316Net Income 2021: -$10,8552021Revenue 2022: $369,553Expenses 2022: $296,773Net Income 2022: $72,7802022Revenue 2023: $415,127Expenses 2023: $357,054Net Income 2023: $58,0732023Revenue 2024: $516,273Expenses 2024: $398,176Net Income 2024: $118,0972024

Highlighted filing

2024

Revenue$516,273
Expenses$398,176
Net Income$118,097
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.0
Gross Receipts
$594,820
Mission and Program Overview

Mission

Provide educational services and personal growth experiences for participants, while at the same time, providing adequate housing and educational facilities for children affected by hiv/aids in honduras.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,211$271,149▲ $128,938
Land, Buildings, and Equipment, Net$32,084$20,924▼ $11,160
Prepaid Expenses and Deferred Charges$1,979$2,298▲ $319
Total Assets$176,274$294,371▲ $118,097
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$176,274$294,371▲ $118,097
Total Net Assets Fund Balance$176,274$294,371▲ $118,097
Total Liabilities and Net Assets / Fund Balance$176,274$294,371▲ $118,097

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,524$15,516$29,040
Buildings$2,400$21,600$24,000
Equipment-$8,623$8,623
Land$5,000-$5,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$499,657
Program Service Revenue
$0
Investment Income
$50,165
Other Revenue
$-33,549
All Other Contributions
$242,843
Change in Net Assets
$118,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$263,848
Other Expenses$128,504
Salaries, Compensation, and Employee Benefits$5,824
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$263,848--$263,848
Fees for Services Management$80,689--$80,689
Office Expenses$5,808$6,364-$12,172
Depreciation Depletion$11,160--$11,160
Information Technology-$8,221-$8,221
Travel$638$6,924-$7,562
Conferences and Meetings-$6,033-$6,033
Payroll Taxes-$5,824-$5,824
Insurance-$1,667-$1,667
Fees for Services Other-$1,000-$1,000
Total Functional Expenses$362,143$36,033$0$398,176
International Activity

International Summary

Offices
1
Employees
20
Spending
$263,848

International Compliance

Foreign grant records maintained
Yes
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
Central AmericaProgram ServicesEducation & Housing120$263,848
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$33,549
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fiesta Tropical$143,148-$29,545-
Fundraiser-misc$52,264-$1,438-
Total Events$256,814-$33,549$-33,549
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the board of directors and the executive director.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is provided to and reviewed by the board of directors annually.

Form 990, Page 6, Part VI, Line 15A

The board of directors conducts a documented annual review of the executive director. All board members contribute to the written review and participate in compensation decisions.

Form 990, Page 6, Part VI, Line 19

Documents are provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Montana De Luz
EIN
31-1799308
Phone
6148488077
Address
PO BOX 410, WORTHINGTON, OH 43085

Signing Officer

Name
Adam White
Title
Treasurer
Phone
6148488077
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
2

Preparer

Firm
Howell Associates
Address
8720 ORION PLACE STE 148, COLUMBUS, OH 43240
Preparer
Jodi M Troupe-yeager CPA
Phone
6143922182
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Healthcare: in 2024, montaa de luz (mdl) provided acute and ongoing medical support for 15 children affected by hiv/aids in honduras, including doctors visits, specialists visits, ongoing nutritional assistance, daily antiretroviral therapy (art), and daily attention from two nurses. Our expenses in payroll, food, and vehicles reflect our ongoing support for children affected by hiv/aids. These children need on site caregiving, nursing support, daily nutritious meals, and travel to nearby doctors to receive routine and specialized medical care. We can proudly say that 100% of individuals served at montaa de luz are adherent to their life saving art medication and have a suppressed viral load, compared to the average 55% of the general population in honduras living with hiv. Education: mdl ensures that all eligible children receive high quality education or vocational training. In 2024, relevant mdl staff did over 5,000 hours of basic tutoring and an on-site educational specialist who completed over 2,000 hours of teaching to various students with learning differences. We also sponsored the tuition of 11 students who were previously unable to attend school due to financial limitations and/or hiv stigma. Community support: by the end of 2024, we have helped over 60 families in need throughout honduras. Our goal is to increase the overall quality of life for individuals affected by hiv/aids in honduras. Mdl provides a monthly stipend, mental health support, transportation to medical appointments, hiv education, and educational support. Through this program, we have helped prevent over 40 children from entering institutional care. Additionally, in 2024 we helped 20 families on our caseload who live in ultra poverty open a small business in their community. Our goal is to help these families earn enough income to attend their monthly doctor's appointments, create a sense of empowerment, and learn the skills needed to run a business. We monitor this program through monthly visits and they report their weekly sales to staff via whatsapp. We also hosted 3 service teams from the united states at our facility.

Form 990, Part V, Line 4B

HONDURAS

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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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IRS990/Desc0HEALTHCARE: IN 2024, MONTAA DE LUZ (MDL) PROVIDED ACUTE AND ONGOING MEDICAL SUPPORT FOR 15 CHILDREN AFFECTED BY HIV/AIDS IN HONDURAS, INCLUDING DOCTORS VISITS, SPECIALISTS VISITS, ONGOING NUTRITIONAL ASSISTANCE, DAILY ANTIRETROVIRAL THERAPY (ART), AND DAILY ATTENTION FROM TWO NURSES. OUR EXPENSES IN PAYROLL, FOOD, AND VEHICLES REFLECT OUR ONGOING SUPPORT FOR CHILDREN AFFECTED BY HIV/AIDS. THESE CHILDREN NEED ON SITE CAREGIVING, NURSING SUPPORT, DAILY NUTRITIOUS MEALS, AND TRAVEL TO NEARBY DOCTORS TO RECEIVE ROUTINE AND SPECIALIZED MEDICAL CARE. WE CAN PROUDLY SAY THAT 100% OF INDIVIDUALS SERVED AT MONTAA DE LUZ ARE ADHERENT TO THEIR LIFE SAVING ART MEDICATION AND HAVE A SUPPRESSED VIRAL LOAD, COMPARED TO THE AVERAGE 55% OF THE GENERAL POPULATION IN HONDURAS LIVING WITH HIV. EDUCATION: MDL ENSURES THAT ALL ELIGIBLE CHILDREN RECEIVE HIGH QUALITY EDUCATION OR VOCATIONAL TRAINING. IN 2024, RELEVANT MDL STAFF DID OVER 5,000 HOURS OF BASIC TUTORING AND AN ON-SITE EDUCATIONAL SPECIALIST WHO COMPLETED OVER 2,000 HOURS OF TEACHING TO VARIOUS STUDENTS WITH LEARNING DIFFERENCES. WE ALSO SPONSORED THE TUITION OF 11 STUDENTS WHO WERE PREVIOUSLY UNABLE TO ATTEND SCHOOL DUE TO FINANCIAL LIMITATIONS AND/OR HIV STIGMA. COMMUNITY SUPPORT: BY THE END OF 2024, WE HAVE HELPED OVER 60 FAMILIES IN NEED THROUGHOUT HONDURAS. OUR GOAL IS TO INCREASE THE OVERALL QUALITY OF LIFE FOR INDIVIDUALS AFFECTED BY HIV/AIDS IN HONDURAS. MDL PROVIDES A MONTHLY STIPEND, MENTAL HEALTH SUPPORT, TRANSPORTATION TO MEDICAL APPOINTMENTS, HIV EDUCATION, AND EDUCATIONAL SUPPORT. THROUGH THIS PROGRAM, WE HAVE HELPED PREVENT OVER 40 CHILDREN FROM ENTERING INSTITUTIONAL CARE. ADDITIONALLY, IN 2024 WE HELPED 20 FAMILIES ON OUR CASELOAD WHO LIVE IN ULTRA POVERTY OPEN A SMALL BUSINESS IN THEIR COMMUNITY. OUR GOAL IS TO HELP THESE FAMILIES EARN ENOUGH INCOME TO ATTEND THEIR MONTHLY DOCTOR'S APPOINTMENTS, CREATE A SENSE OF EMPOWERMENT, AND LEARN THE SKILLS NEEDED TO RUN A BUSINESS. WE MONITOR THIS PROGRAM THROUGH MONTHLY VISITS AND THEY REPORT THEIR WEEKLY SALES TO STAFF VIA WHATSAPP. WE ALSO HOSTED 3 SERVICE TEAMS FROM THE UNITED STATES AT OUR FACILITY.
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0CENTRAL AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUCATION & HOUSING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0WEEKLY FINANCIAL SUMMARY REPORTS ARE SUBMITTED TO THE EXECUTIVE DIRECTOR, CHAIRPERSON AND TREASURER. MONTHLY DETAILED REPORTS OF SPENDING ARE SUBMITTED TO THE TREASURER FOR REVIEW AND REPORTED TO THE BOARD.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1CENTRAL AMERICA 263,848 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 2
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE F, PAGE 1, PART I, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0HEALTHCARE: IN 2024, MONTAA DE LUZ (MDL) PROVIDED ACUTE AND ONGOING MEDICAL SUPPORT FOR 15 CHILDREN AFFECTED BY HIV/AIDS IN HONDURAS, INCLUDING DOCTORS VISITS, SPECIALISTS VISITS, ONGOING NUTRITIONAL ASSISTANCE, DAILY ANTIRETROVIRAL THERAPY (ART), AND DAILY ATTENTION FROM TWO NURSES. OUR EXPENSES IN PAYROLL, FOOD, AND VEHICLES REFLECT OUR ONGOING SUPPORT FOR CHILDREN AFFECTED BY HIV/AIDS. THESE CHILDREN NEED ON SITE CAREGIVING, NURSING SUPPORT, DAILY NUTRITIOUS MEALS, AND TRAVEL TO NEARBY DOCTORS TO RECEIVE ROUTINE AND SPECIALIZED MEDICAL CARE. WE CAN PROUDLY SAY THAT 100% OF INDIVIDUALS SERVED AT MONTAA DE LUZ ARE ADHERENT TO THEIR LIFE SAVING ART MEDICATION AND HAVE A SUPPRESSED VIRAL LOAD, COMPARED TO THE AVERAGE 55% OF THE GENERAL POPULATION IN HONDURAS LIVING WITH HIV. EDUCATION: MDL ENSURES THAT ALL ELIGIBLE CHILDREN RECEIVE HIGH QUALITY EDUCATION OR VOCATIONAL TRAINING. IN 2024, RELEVANT MDL STAFF DID OVER 5,000 HOURS OF BASIC TUTORING AND AN ON-SITE EDUCATIONAL SPECIALIST WHO COMPLETED OVER 2,000 HOURS OF TEACHING TO VARIOUS STUDENTS WITH LEARNING DIFFERENCES. WE ALSO SPONSORED THE TUITION OF 11 STUDENTS WHO WERE PREVIOUSLY UNABLE TO ATTEND SCHOOL DUE TO FINANCIAL LIMITATIONS AND/OR HIV STIGMA. COMMUNITY SUPPORT: BY THE END OF 2024, WE HAVE HELPED OVER 60 FAMILIES IN NEED THROUGHOUT HONDURAS. OUR GOAL IS TO INCREASE THE OVERALL QUALITY OF LIFE FOR INDIVIDUALS AFFECTED BY HIV/AIDS IN HONDURAS. MDL PROVIDES A MONTHLY STIPEND, MENTAL HEALTH SUPPORT, TRANSPORTATION TO MEDICAL APPOINTMENTS, HIV EDUCATION, AND EDUCATIONAL SUPPORT. THROUGH THIS PROGRAM, WE HAVE HELPED PREVENT OVER 40 CHILDREN FROM ENTERING INSTITUTIONAL CARE. ADDITIONALLY, IN 2024 WE HELPED 20 FAMILIES ON OUR CASELOAD WHO LIVE IN ULTRA POVERTY OPEN A SMALL BUSINESS IN THEIR COMMUNITY. OUR GOAL IS TO HELP THESE FAMILIES EARN ENOUGH INCOME TO ATTEND THEIR MONTHLY DOCTOR'S APPOINTMENTS, CREATE A SENSE OF EMPOWERMENT, AND LEARN THE SKILLS NEEDED TO RUN A BUSINESS. WE MONITOR THIS PROGRAM THROUGH MONTHLY VISITS AND THEY REPORT THEIR WEEKLY SALES TO STAFF VIA WHATSAPP. WE ALSO HOSTED 3 SERVICE TEAMS FROM THE UNITED STATES AT OUR FACILITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HONDURAS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AND THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY IS PROVIDED TO AND REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS CONDUCTS A DOCUMENTED ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR. ALL BOARD MEMBERS CONTRIBUTE TO THE WRITTEN REVIEW AND PARTICIPATE IN COMPENSATION DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DOCUMENTS ARE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART V, LINE 4B
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.94$0.00$2.94$5.16$3.98$1.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.00$1.76$4.15$3.57$0.58
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$3.70$2.97$0.73
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.01$0.71$3.21$3.32$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.07$0.69$3.29$2.90$0.39
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.17$0.30$3.60$3.59$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.18$0.30$4.36$4.93$0.57
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$0.23$0.86$6.13$5.93$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.34$0.66$5.30$5.63$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.41$0.42$0.98$5.16$6.14$0.97
2014Detailed filing. Detailed filing data is available for this year.$2.09$0.15$1.94$6.34$5.90$0.44
2013Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.50$5.90$5.72$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.00$1.32$5.58
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.36$0.02$1.34$5.73
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.03$0.92$5.14
Peer Organizations

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