Civic Intelligence

The Christmas Cheer All Year Program

990 • Fiscal year 2023 • EIN 45-0610942

Jan 01, 2023 to Dec 31, 2023 • Filed on May 31, 2024

500 N Central Ave 325Glendale, CA 91203

(818) 240-8322

Siviq Scores

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

Liabilities / Assets

77th percentile

0.06x

Higher debt load relative to assets than 77% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.04x

Higher debt load relative to revenue than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$54,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 22.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

79th percentile

31%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-18%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$135,572

Up $31,962 (+31%) from 2022

Net Assets

Up

$126,761

Up $40,810 (+47%) from 2022

Liabilities

Down

$8,811

Down $8,848 (-50%) from 2022

Revenue

Down

$245,885

Down $54,960 (-18%) from 2022

Expenses

Down

$205,075

Down $67,138 (-25%) from 2022

Net Income

Up

$40,810

Up $12,178 (+43%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $63,254Liabilities 2011: $8102011Assets 2012: $90,613Liabilities 2012: -$302012Assets 2013: $59,648Liabilities 2013: $02013Assets 2014: $99,415Liabilities 2014: $0Net Assets 2014: $99,4152014Assets 2015: $66,241Liabilities 2015: $0Net Assets 2015: $66,2412015Assets 2016: $37,867Net Assets 2016: $37,8672016Assets 2017: $66,023Liabilities 2017: $0Net Assets 2017: $66,0232017Assets 2018: $112,922Liabilities 2018: $27,449Net Assets 2018: $85,4732018Assets 2019: $61,713Liabilities 2019: $27,4492019Assets 2020: $64,037Liabilities 2020: $15,686Net Assets 2020: $48,3512020Assets 2021: $86,584Liabilities 2021: $29,265Net Assets 2021: $57,3192021Assets 2022: $103,610Liabilities 2022: $17,659Net Assets 2022: $85,9512022Assets 2023: $135,572Liabilities 2023: $8,811Net Assets 2023: $126,7612023Assets 2024: $204,430Liabilities 2024: $25,530Net Assets 2024: $178,9002024

Highlighted filing

2023

Assets$135,572
Liabilities$8,811
Net Assets$126,761

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $156,150Expenses 2011: $93,706Net Income 2011: $62,4442011Revenue 2012: $128,310Expenses 2012: $100,111Net Income 2012: $28,1992012Revenue 2013: $142,349Expenses 2013: $173,344Net Income 2013: -$30,9952013Revenue 2014: $228,460Expenses 2014: $188,693Net Income 2014: $39,7672014Revenue 2015: $194,201Expenses 2015: $227,375Net Income 2015: -$33,1742015Revenue 2016: $176,162Expenses 2016: $204,536Net Income 2016: -$28,3742016Revenue 2017: $199,313Expenses 2017: $171,157Net Income 2017: $28,1562017Revenue 2018: $212,742Expenses 2018: $193,292Net Income 2018: $19,4502018Revenue 2019: $167,149Expenses 2019: $218,358Net Income 2019: -$51,2092019Revenue 2020: $110,420Expenses 2020: $96,333Net Income 2020: $14,0872020Revenue 2021: $235,450Expenses 2021: $226,482Net Income 2021: $8,9682021Revenue 2022: $300,845Expenses 2022: $272,213Net Income 2022: $28,6322022Revenue 2023: $245,885Expenses 2023: $205,075Net Income 2023: $40,8102023Revenue 2024: $247,503Expenses 2024: $195,364Net Income 2024: $52,1392024

Highlighted filing

2023

Revenue$245,885
Expenses$205,075
Net Income$40,810
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 31, 2024
Return Version
2023v5.0
Gross Receipts
$264,972
Mission and Program Overview

Mission

To assist under privileged children and their families during the holiday season and throughout the year by providing them with toys, food baskets, clothing, educational materials; to conduct events and activites to help these children and families; to work with other qualified organizations in assisting the poor and needy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$80,772$124,052▲ $43,280
Land, Buildings, and Equipment, Net$22,838$11,520▼ $11,318
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$103,610$135,572▲ $31,962
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$16,179$7,341▼ $8,838
Accounts Payable and Accrued Expenses$1,480$1,470▼ $10
Total Liabilities$17,659$8,811▼ $8,848
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,951$126,761▲ $40,810
Total Net Assets Fund Balance$85,951$126,761▲ $40,810
Total Liabilities and Net Assets / Fund Balance$103,610$135,572▲ $31,962

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,520$59,539$71,059
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rick LozanoVice PresidentFT$54,000$54,000

Board Members and Trustees

NameTitle
Heather LozanoPresident
Joe CiriloDirector
Tony JohnsonDirector
Gina FitzsimmonsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$198,276
Program Service Revenue
$0
Investment Income
$190
Other Revenue
$47,419
All Other Contributions
$189,526
Change in Net Assets
$40,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$133,907
Salaries, Compensation, and Employee Benefits$58,243
Total Fundraising Expense$15,332
Grants and Similar Amounts Paid$12,925
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$37,800$5,400$10,800$54,000
Grants to Domestic Orgs$12,925--$12,925
Depreciation Depletion-$11,318-$11,318
Fees for Services Accounting-$6,695-$6,695
Advertising$4,235$605$1,210$6,050
Payroll Taxes$2,970$424$849$4,243
All Other Expenses$1,368$339$867$2,574
Other Expenses$907$130$259$1,296
Office Expenses$744$106$212$1,062
Interest$77$11$22$110
Travel$81--$81
Total Functional Expenses$164,159$25,584$15,332$205,075
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rialto Unified School DistricRialto, CA501(c)(3)Charitable Gift$9,425
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,506
Fundraising Direct Expenses$19,087
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$64,150$55,400$12,270$43,130
Fireworks Stand$11,106$11,106$6,512$4,594
Total Events$75,256$66,506$19,087$47,419
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-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

President heather lozano and vice president rick lozano are husband and wife.

Form 990, Part VI, Section B, Line 11B

Form 990 is reviewed at board meetings.

Form 990, Part VI, Section B, Line 12C

Discussed at board meetings.

Form 990, Part VI, Section C, Line 18

Documents are made available on request.

Form 990, Part VI, Section C, Line 19

Documents are made available on request.

Filing and Contact Details

Filer

Filer Name
The Christmas Cheer All Year Program
EIN
45-0610942
Phone
8182408322
Address
500 N Central Ave 325, Glendale, CA 91203

Signing Officer

Name
Rick Lozano
Title
Vice President
Signed
2024-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Lozano
Formed
2011
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
1
Volunteers
30

Preparer

Firm
Beeson Hoffman & Siddall Inc
Address
500 North Central Ave Suite 325, Glendale, CA 91203
Preparer
John Bolyard CPA
Phone
8182408322
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IRS990/PYTotalExpensesAmt0272213
IRS990/PYTotalRevenueAmt0300845
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt040810
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0198276
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0254022
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0187884
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt076989
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0116850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0834021
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0190
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt075
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt096
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0375
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt065316
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt073232
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt062313
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt042046
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt067067
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0309974
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.44870
IRS990ScheduleA/PublicSupportTotal170Amt0419512
IRS990ScheduleA/SubstantialContributorsTotAmt0414509
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0198276
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0254022
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0187884
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt076989
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0116850
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0834021
IRS990ScheduleA/TotalSupportAmt01144370
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt011520
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059539
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071059
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011520
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt08750
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt08750
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt019087
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0FIREWORKS STAND
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt0305
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt0305
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt064150
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011106
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt075256
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt055400
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011106
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt066506
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt047419
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018782
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt012270
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06512
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt09425
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Charitable Gift
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Rialto Unified School Distric
IRS990ScheduleI/RecipientTable/RecipientEIN0330506526
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0182 E Walnut Ave
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Rialto
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CA
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT HEATHER LOZANO AND VICE PRESIDENT RICK LOZANO ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DISCUSSED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE MADE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0103610
IRS990/TotalAssetsEOYAmt0135572
IRS990/TotalAssetsGrp/BOYAmt0103610
IRS990/TotalAssetsGrp/EOYAmt0135572
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0198276
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015332
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025584
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0164159
IRS990/TotalFunctionalExpensesGrp/TotalAmt0205075
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017659
IRS990/TotalLiabilitiesEOYAmt08811
IRS990/TotalLiabilitiesGrp/BOYAmt017659
IRS990/TotalLiabilitiesGrp/EOYAmt08811

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.$2.04$0.26$1.79$2.48$1.95$0.52
2023Detailed filing. Detailed filing data is available for this year.$1.36$0.09$1.27$2.46$2.05$0.41
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.18$0.86$3.01$2.72$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.29$0.57$2.35$2.26$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.16$0.48$1.10$0.96$0.14
2019Summary only. Only limited summary data is available for this year.$0.62$0.27$1.67$2.18$0.51
2018Summary only. Only limited summary data is available for this year.$1.13$0.27$0.85$2.13$1.93$0.19
2017Summary only. Only limited summary data is available for this year.$0.66$0.00$0.66$1.99$1.71$0.28
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.38$1.76$2.05$0.28
2015Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$1.94$2.27$0.33
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$2.28$1.89$0.40
2013Summary only. Only limited summary data is available for this year.$0.60$0.00$1.42$1.73$0.31
2012Summary only. Only limited summary data is available for this year.$0.91$0.00$1.28$1.00$0.28
2011Summary only. Only limited summary data is available for this year.$0.63$0.01$1.56$0.94$0.62