Civic Intelligence

Mana De San Diego

990 • Fiscal year 2018 • EIN 33-0821060

Jan 01, 2018 to Dec 31, 2018 • Filed on May 15, 2019

2515 Camino Del Rio South Suite 228San Diego, CA 92108

(619) 297-0115

Siviq Scores

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

Liabilities / Assets

57th percentile

0.06x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.05x

Higher debt load relative to revenue than 55% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

26th percentile

-6.2%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

21st percentile

-7.5%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$456,557

Down $37,199 (-7.5%) from 2017

Net Assets

Down

$430,698

Down $35,543 (-7.6%) from 2017

Liabilities

Down

$25,859

Down $1,656 (-6.0%) from 2017

Revenue

Up

$571,570

Up $97,635 (+21%) from 2017

Expenses

Up

$607,113

Up $62,378 (+11%) from 2017

Net Income

Up

-$35,543

Up $35,257 (+50%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $274,345Liabilities 2010: $7,247Net Assets 2010: $267,0982010Assets 2011: $279,186Liabilities 2011: $6,231Net Assets 2011: $272,9552011Assets 2012: $255,242Liabilities 2012: $9,916Net Assets 2012: $245,3262012Assets 2013: $264,659Liabilities 2013: $17,879Net Assets 2013: $246,7802013Assets 2014: $296,571Liabilities 2014: $22,842Net Assets 2014: $273,7292014Assets 2015: $346,944Liabilities 2015: $17,223Net Assets 2015: $329,7212015Assets 2016: $559,380Liabilities 2016: $22,339Net Assets 2016: $537,0412016Assets 2017: $493,756Liabilities 2017: $27,515Net Assets 2017: $466,2412017Assets 2018: $456,557Liabilities 2018: $25,859Net Assets 2018: $430,6982018Assets 2019: $782,331Liabilities 2019: $32,877Net Assets 2019: $749,4542019Assets 2020: $827,468Liabilities 2020: $77,643Net Assets 2020: $749,8252020Assets 2021: $1,037,894Liabilities 2021: $38,485Net Assets 2021: $999,4092021Assets 2022: $887,370Liabilities 2022: $36,541Net Assets 2022: $850,8292022Assets 2023: $944,248Liabilities 2023: $198,087Net Assets 2023: $746,1612023Assets 2024: $1,154,087Liabilities 2024: $132,851Net Assets 2024: $1,021,2362024

Highlighted filing

2018

Assets$456,557
Liabilities$25,859
Net Assets$430,698

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $210,4432010Expenses 2011: $213,6722011Expenses 2012: $241,3912012Revenue 2013: $276,155Expenses 2013: $274,700Net Income 2013: $1,4552013Revenue 2014: $327,099Expenses 2014: $300,150Net Income 2014: $26,9492014Revenue 2015: $319,351Expenses 2015: $263,359Net Income 2015: $55,9922015Revenue 2016: $603,292Expenses 2016: $395,972Net Income 2016: $207,3202016Revenue 2017: $473,935Expenses 2017: $544,735Net Income 2017: -$70,8002017Revenue 2018: $571,570Expenses 2018: $607,113Net Income 2018: -$35,5432018Revenue 2019: $1,024,995Expenses 2019: $706,239Net Income 2019: $318,7562019Revenue 2020: $701,736Expenses 2020: $701,365Net Income 2020: $3712020Revenue 2021: $1,090,782Expenses 2021: $841,198Net Income 2021: $249,5842021Revenue 2022: $312,042Expenses 2022: $460,622Net Income 2022: -$148,5802022Revenue 2023: $882,255Expenses 2023: $986,923Net Income 2023: -$104,6682023Revenue 2024: $1,280,582Expenses 2024: $1,037,384Net Income 2024: $243,1982024

Highlighted filing

2018

Revenue$571,570
Expenses$607,113
Net Income-$35,543
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 15, 2019
Return Version
2018v3.1
Gross Receipts
$571,570
Mission and Program Overview

Mission

Mana de san diego's mission is to empower latinas through education, leadership development, community service, and advocacy. This is accomplished through hermanitas youth leadership mentor program for at-risk latina students; mana de san diego family health fair; the mana de san diego scholarship program; and the latina success conference. Mana has more than 3,000 members and supporters who volunteer 8,000+ hours per year.

Mana de san diego's mission is to empower latinas through education, leadership development, community service, and advocacy. This is accomplished through hermanitas youth mentorship program, scholarships, and latina success leadership programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$405,202$375,674▼ $29,528
Prepaid Expenses and Deferred Charges$13,414$18,002▲ $4,588
Land, Buildings, and Equipment, Net$2,622$0▼ $2,622
Pledges and Grants Receivable$4,000$700▼ $3,300
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$493,756$456,557▼ $37,199
Other Assets Total$68,518$62,181▼ $6,337
Liabilities
Accounts Payable and Accrued Expenses$26,315$24,809▼ $1,506
Other Liabilities$1,200$1,050▼ $150
Total Liabilities$27,515$25,859▼ $1,656
Net Assets / Fund Balance
Unrestricted Net Assets$270,544$279,838▲ $9,294
Temporarily Rstr Net Assets$128,000$89,500▼ $38,500
Permanently Rstr Net Assets$67,697$61,360▼ $6,337
Total Net Assets Fund Balance$466,241$430,698▼ $35,543
Total Liabilities and Net Assets / Fund Balance$493,756$456,557▼ $37,199

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$21,141$21,141
Other Assets Org$821--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$67,697-▼ $3,177-$61,360
2017$60,226-▲ $9,099-$67,697
2016$52,671$4,655▲ $4,627-$60,226
2015$49,654$5,157▼ $766-$52,671
Compensation and Service Providers

Board Members and Trustees

NameTitle
Venus MolinaPresident
Amanda CheyneyVice President
Dr Ted Martinez JrVice President
Cassandra MouginDirector
Catherine ArambulaDirector
Erica MartinezDirector
Karina WongDirector
Michelle Diaz AghaDirector
Monica MelgozaDirector
Rafael HurtadoDirector
Sofia SalgadoExecutive Director
April FernandezSecretary
Elena PerezTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$529,815
Program Service Revenue
$45,372
Investment Income
$-3,617
Other Revenue
$0
All Other Contributions
$529,815
Change in Net Assets
$-35,543

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$58,638
Other Non Cash Contri Table1$19,200
Total Noncash Contributions2$77,838

Audited Revenue Reconciliation

Revenue per Audited Statements
$571,570
Total Revenue per Audited Statements
$571,570
Total Revenue per Form 990
$571,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$382,151
Salaries, Compensation, and Employee Benefits$224,962
Total Fundraising Expense$78,427
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,886$43,682$40,375$207,943
All Other Expenses$45,621$23,699$3,336$72,656
Other Expenses$51,100$1,884$1,308$51,100
Office Expenses$24,952$2,540$357$27,849
Occupancy$17,075$3,298$3,595$23,968
Conferences and Meetings$11,485$2,345$7,490$21,320
Payroll Taxes$9,803$4,029$3,187$17,019
Depreciation Depletion-$2,621-$2,621
Total Functional Expenses$413,723$114,963$78,427$607,113

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$607,113
Total Expenses per Audited Statements$607,113
Total Expenses per Form 990$607,113
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unearned Membership Dues$1,050
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Reviewed by the executive director and the board of directors

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
MANA de San Diego
EIN
33-0821060
Phone
6192970115
Address
2515 Camino Del Rio South Suite 228, San Diego, CA 92108

Signing Officer

Name
Venus Molina
Title
President
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
CA
Voting Board Members
15
Independent Board Members
15
Employees
4
Volunteers
400

Preparer

Firm
Kornfeld and Levy CPAs
Address
2067 First Avenue, San Diego, CA 92101
Preparer
Harlan Levy
Phone
6195638000
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

BANK CHARGES: Column (A) - Total = $4138; Column (B) - Program Services = $2277; Column (C) - Management & General = $1861; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CONTRACTED SERVICES: Column (A) - Total = $13046; Column (B) - Program Services = $9631; Column (C) - Management & General = $3345; Column (D) - Fundraising = $70

Form 990, Part IX, Line 24E: Other Expenses

INSURANCE: Column (A) - Total = $9428; Column (B) - Program Services = $0; Column (C) - Management & General = $9428; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MEMBERSHIP DUES: Column (A) - Total = $4874; Column (B) - Program Services = $4375; Column (C) - Management & General = $399; Column (D) - Fundraising = $100

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $3992; Column (B) - Program Services = $1074; Column (C) - Management & General = $901; Column (D) - Fundraising = $2017

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $11452; Column (B) - Program Services = $6989; Column (C) - Management & General = $3607; Column (D) - Fundraising = $856

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE/POSTAGE: Column (A) - Total = $6747; Column (B) - Program Services = $2371; Column (C) - Management & General = $4083; Column (D) - Fundraising = $293

Form 990, Part IX, Line 24E: Other Expenses

VOLUNTEER EXPENSE: Column (A) - Total = $18979; Column (B) - Program Services = $18904; Column (C) - Management & General = $75; Column (D) - Fundraising = $0

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment fund investment policy and strategy is to emphasize total return; that is, the aggregate return form capital appreciation and dividend and interest income in an attempt to provide a predictable stream of funding to programs supported by its endowment fund while seeking to maintain the purchasing power of the endowment fund assets.

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IRS990/Desc0MANA'S STRATEGIC APPROACH FOCUSES ON BUILDING AND DELIVERING A COMPREHENSIVE SUITE OF PROGRAMS THAT EDUCATE AND EMPOWER LATINAS TO REACH THEIR FULL POTENTIAL WHILE ADDRESSING THE MOST PRESSING NEEDS OF THE LATINA COMMUNITY. THE HERMANITAS YOUTH LEADERSHIP MENTOR PROGRAM REACHES LATINAS AT-RISK OF NOT GRADUATING HIGH SCHOOL, STARTING IN MIDDLE SCHOOL - WHEN THERE IS TIME TO BUILD CONFIDENCE, IMPROVE GRADES, EMPOWER YOUTH TO ENVISION AND ACHIEVE A SUCCESSFUL ACADEMIC, PERSONAL/PROFESSIONAL FUTURE - AND HELPS THEM DEVELOP CRITICAL ACADEMIC AND JOB-READINESS SKILLS. THEN THE LATINA SUCCESS LEADERSHIP PROGRAM (LSLP) AND CONFERENCE HELPS LATINAS IN THE WORKPLACE DEVELOP LEADERSHIP SKILLS AND NETWORKS THEY NEED TO SUCCEED/ADVANCE PROFESSIONALLY. THE PROGRAM OFFERS WORKSHOPS DESIGNED TO INCREASE CIVIC ENGAGEMENT, ACHIEVE GOALS, AND EXPAND ABILITIES TO GROW PROFESSIONALLY.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Amanda Cheyney
IRS990/Form990PartVIISectionAGrp/PersonNm2Dr Ted Martinez Jr
IRS990/Form990PartVIISectionAGrp/PersonNm3Elena Perez
IRS990/Form990PartVIISectionAGrp/PersonNm4April Fernandez
IRS990/Form990PartVIISectionAGrp/PersonNm5Catherine Arambula
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IRS990/Form990PartVIISectionAGrp/PersonNm12Sofia Salgado
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Dir.
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IRS990/MissionDesc0MANA DE SAN DIEGO'S MISSION IS TO EMPOWER LATINAS THROUGH EDUCATION, LEADERSHIP DEVELOPMENT, COMMUNITY SERVICE, AND ADVOCACY. THIS IS ACCOMPLISHED THROUGH HERMANITAS YOUTH MENTORSHIP PROGRAM, SCHOLARSHIPS, AND LATINA SUCCESS LEADERSHIP PROGRAMS.
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IRS990/OtherExpensesGrp/Desc1PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc2MEALS AND CATERING
IRS990/OtherExpensesGrp/Desc3SCHOLARSHIPS
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IRS990/OtherExpensesGrp/FundraisingAmt11308
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08139
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt122726
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21884
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0207943
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IRS990/PayrollTaxesGrp/FundraisingAmt03187
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04029
IRS990/PayrollTaxesGrp/ProgramServicesAmt09803
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPSMANA DE SAN DIEGO'S SCHOLARSHIP PROGRAM AIMS TO BREAK DOWN BARRIERS TO HIGHER EDUCATION AND ASSIST LATINAS AT EVERY STAGE OF THEIR EDUCATIONAL CAREER. THE MANA SCHOLARSHIPS ARE OFFERED TO ALL LATINAS WHO LIVE OR HAVE A PERMANENT RESIDENCE IN SAN DIEGO COUNTY AND WILL FUND STUDENTS PURSUING AN ASSOCIATE'S, BACHELOR'S, MASTER'S, OR DOCTORAL DEGREE. SELECTION IS BASED ON ACADEMIC AND NON-ACADEMIC CRITERIA OF THE APPLICANT INCLUDING: GRADE POINT AVERAGE, FINANCIAL NEED, EDUCATIONAL ASPIRATIONS, LEADERSHIP, AND COMMUNITY INVOLVEMENT. THIS IS A COMPETITIVE SCHOLARSHIP PROGRAM. NOT ALL APPLICANTS RECEIVE AWARDS AS THEY ARE DEPENDENT UPON FUNDING AVAILABILITY.
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IRS990ScheduleA/InvestmentIncomePYPct00.01020
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt02047113
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0289804
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0319351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0276900

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.13$1.02$1.28$1.04$0.24
2023Detailed filing. Detailed filing data is available for this year.$0.94$0.20$0.75$0.88$0.99$0.10
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.04$0.85$0.31$0.46$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.04$1.00$1.09$0.84$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.83$0.08$0.75$0.70$0.70$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.78$0.03$0.75$1.02$0.71$0.32
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.03$0.43$0.57$0.61$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.03$0.47$0.47$0.54$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$0.60$0.40$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.35$0.02$0.33$0.32$0.26$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.27$0.33$0.30$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.25$0.28$0.27$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.01$0.25$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.01$0.27$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.01$0.27$0.21