Civic Intelligence

Viva Learning Community

990 • Fiscal year 2024 • EIN 36-4892410

Jul 01, 2023 to Jun 30, 2024 • Filed on May 13, 2025

Organization ProfileN/A
5121 Hayter AveLakewood, CA 90712

(310) 462-4846

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.01x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

38th percentile

-1.6%

Higher net margin than 38% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

43rd percentile

-1.9%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

21st percentile

-26%

Faster revenue growth than 21% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$42,672

Down $845 (-1.9%) from 2023

Net Assets

Down

$42,202

Down $845 (-2.0%) from 2023

Liabilities

Flat

$470

Flat from 2023

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin38th percentile

Revenue

Down

$53,029

Down $18,654 (-26%) from 2023

Expenses

Down

$53,874

Down $19,803 (-27%) from 2023

Net Income

Up

-$845

Up $1,149 (+58%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth43rd percentile

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

$80K$60K$40K$20K$0Assets 2020: $73,808Liabilities 2020: $0Net Assets 2020: $73,8082020Assets 2021: $52,335Liabilities 2021: $0Net Assets 2021: $52,3352021Assets 2022: $45,041Liabilities 2022: $0Net Assets 2022: $45,0412022Assets 2023: $43,517Liabilities 2023: $470Net Assets 2023: $43,0472023Assets 2024: $42,672Liabilities 2024: $470Net Assets 2024: $42,2022024Assets 2025: $41,217Liabilities 2025: $0Net Assets 2025: $41,2172025

Highlighted filing

2024

Assets$42,672
Liabilities$470
Net Assets$42,202
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$150K$100K$50K$0-$50KRevenue 2020: $114,624Expenses 2020: $128,671Net Income 2020: -$14,0472020Revenue 2021: $35,784Expenses 2021: $57,257Net Income 2021: -$21,4732021Revenue 2022: $60,342Expenses 2022: $67,636Net Income 2022: -$7,2942022Revenue 2023: $71,683Expenses 2023: $73,677Net Income 2023: -$1,9942023Revenue 2024: $53,029Expenses 2024: $53,874Net Income 2024: -$8452024Revenue 2025: $40,769Expenses 2025: $41,754Net Income 2025: -$9852025

Highlighted filing

2024

Revenue$53,029
Expenses$53,874
Net Income-$845
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$53,029
Mission and Program Overview

Mission

Viva Learning Communityis a learning center where bilingual mentors trained in constructivism communication, guidance, and social justice issues, work with parents and scholars. We emphasize inclusiveness, shared

Viva is a model for co-operative homeschooling where bilingual teachers trained in constructivism communication, guidance and social justice issues work with skilled and talented parents and volunteers from community

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$43,047$42,202▼ $845
Cash and Non-Interest-Bearing Accounts$34,105$35,817▲ $1,712
Accounts Receivable$9,144$6,766▼ $2,378
Land, Buildings, and Equipment, Net$268$89▼ $179
Total Assets$43,517$42,672▼ $845
Liabilities
Accounts Payable and Accrued Expenses$470$470→ $0
Total Liabilities$470$470→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$43,047$42,202▼ $845
Total Liabilities and Net Assets / Fund Balance$43,517$42,672▼ $845

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$89$3,294-
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Shirley HulingPresident
Arselia MartinezTreasurer
Pam TowobolaVP/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$53,029
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$27,827
Change in Net Assets
$-845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,573
Salaries, Compensation, and Employee Benefits$14,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,499$2,625$0$13,124
Occupancy$0$9,744$0$9,744
Payroll Taxes$0$1,177$0$1,177
Advertising$0$1,008$0$1,008
Office Expenses$0$951$0$951
Other Expenses$0$777$0$777
Insurance$0$631$0$631
Fees for Services Accounting$0$395$0$395
Depreciation Depletion$0$179$0$179
Payment Travel Entrtnmnt Publicly Ofcl$0$125$0$125
All Other Expenses$0$50$0$50
Total Functional Expenses$35,064$18,810$0$53,874
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
Viva Learning Community
EIN
36-4892410
Phone
3104624846
Address
5121 HAYTER AVE, LAKEWOOD, CA 90712

Signing Officer

Name
Arselia Martinez
Title
Treasurer
Phone
3104624846
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shirley Huling
Formed
2018
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
0
Employees
4
Volunteers
6

Preparer

Firm
R & a Business Services
Address
3820 DEL AMO BLVD SUITE 307, TORRANCE, CA 90503
Preparer
Rene' A Diaz MBA EA
Phone
3103289511
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“Presented at monthly board meeting”

Pt VI, Line 8B

“N/A”

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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/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Arselia Martinez
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum03104624846
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VIVA LEARNING COMMUNITY
ReturnHeader/Filer/BusinessNameControlTxt0VIVA
ReturnHeader/Filer/EIN0364892410
ReturnHeader/Filer/PhoneNum03104624846
ReturnHeader/Filer/USAddress/AddressLine1Txt05121 HAYTER AVE
ReturnHeader/Filer/USAddress/CityNm0LAKEWOOD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822055548
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0R & A BUSINESS SERVICES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03820 DEL AMO BLVD SUITE 307
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TORRANCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd090503
ReturnHeader/PreparerPersonGrp/PhoneNum03103289511
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rene' A Diaz MBA EA
ReturnHeader/ReturnTs02025-05-13T19:08:50-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$42,672
Liabilities
$470
Net assets
$42,202
Revenue
$53,029
Expenses
$53,874
Net income
-$845
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.41$0.42$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.42$0.53$0.54$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.00$0.43$0.72$0.74$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.60$0.68$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.36$0.57$0.21
2020Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$1.15$1.29$0.14