Civic Intelligence

The Cupcake Girls

EIN 45-3970815 • 501(c)3 • Las Vegas, NV

Profile

Our mission is to facilitate connections between individuals in need of community resources.

Refreshing map…

3110 S Valley View BlvdLas Vegas, NV 89102

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.40x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$84,875

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

89th percentile

45%

Faster asset growth than 89% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

43%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$675,579

Up $208,110 (+45%) from 2023

Liabilities

Up

$268,030

Up $40,129 (+18%) from 2023

Net Assets

Up

$407,549

Up $167,981 (+70%) from 2023

Revenue

Up

$1,269,890

Up $379,276 (+43%) from 2023

Expenses

Down

$1,103,415

Down $88,264 (-7.4%) from 2023

Net Income

Up

$166,475

Up $467,540 (+155%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $1Liabilities 2012: $02012Assets 2013: $1Liabilities 2013: $02013Assets 2014: $75,794Net Assets 2014: $75,7942014Assets 2015: $69,661Liabilities 2015: $0Net Assets 2015: $69,6612015Assets 2016: $130,617Liabilities 2016: $2,947Net Assets 2016: $127,6702016Assets 2017: $366,938Liabilities 2017: $4,757Net Assets 2017: $362,1812017Assets 2018: $406,643Liabilities 2018: $12,442Net Assets 2018: $394,2012018Assets 2019: $334,722Liabilities 2019: $4,537Net Assets 2019: $330,1852019Assets 2020: $500,636Liabilities 2020: $68,495Net Assets 2020: $432,1412020Assets 2021: $641,326Liabilities 2021: $4,041Net Assets 2021: $637,2852021Assets 2022: $530,708Liabilities 2022: $21,259Net Assets 2022: $509,4492022Assets 2023: $467,469Liabilities 2023: $227,901Net Assets 2023: $239,5682023Assets 2024: $675,579Liabilities 2024: $268,030Net Assets 2024: $407,5492024

Highlighted filing

2024

Assets$675,579
Liabilities$268,030
Net Assets$407,549

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $0Expenses 2013: $0Net Income 2013: $02013Revenue 2014: $161,395Expenses 2014: $126,963Net Income 2014: $34,4322014Revenue 2015: $191,351Expenses 2015: $197,484Net Income 2015: -$6,1332015Revenue 2016: $258,286Expenses 2016: $200,277Net Income 2016: $58,0092016Revenue 2017: $527,473Expenses 2017: $292,962Net Income 2017: $234,5112017Revenue 2018: $413,458Expenses 2018: $381,438Net Income 2018: $32,0202018Revenue 2019: $160,066Expenses 2019: $224,082Net Income 2019: -$64,0162019Revenue 2020: $787,476Expenses 2020: $685,518Net Income 2020: $101,9582020Revenue 2021: $1,097,721Expenses 2021: $892,596Net Income 2021: $205,1252021Revenue 2022: $772,530Expenses 2022: $882,282Net Income 2022: -$109,7522022Revenue 2023: $890,614Expenses 2023: $1,191,679Net Income 2023: -$301,0652023Revenue 2024: $1,269,890Expenses 2024: $1,103,415Net Income 2024: $166,4752024

Highlighted filing

2024

Revenue$1,269,890
Expenses$1,103,415
Net Income$166,475

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.27$0.41$1.27$1.10$0.17
2023Summary only. Only limited summary data is available for this year.$0.47$0.23$0.24$0.89$1.19$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.02$0.51$0.77$0.88$0.11
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.64$1.10$0.89$0.21
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.07$0.43$0.79$0.69$0.10
2019Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.16$0.22$0.06
2018Summary only. Only limited summary data is available for this year.$0.41$0.01$0.39$0.41$0.38$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.37$0.00$0.36$0.53$0.29$0.23
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.00$0.13$0.26$0.20$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.19$0.20$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.08$0.16$0.13$0.03
2013Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,284,953
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$277,749$378,363▲ $100,614
Prepaid Expenses and Deferred Charges-$80,715-
Pledges and Grants Receivable-$23,686-
Total Assets$467,469$675,579▲ $208,110
Other Assets Total$189,720$192,815▲ $3,095
Liabilities
Unsecured Notes Loans Payable$187,270$202,829▲ $15,559
Accounts Payable and Accrued Expenses$40,631$44,901▲ $4,270
Deferred Revenue-$20,300-
Total Liabilities$227,901$268,030▲ $40,129
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$21,270$257,730▲ $236,460
Net Assets With Donor Restrictions$218,298$149,819▼ $68,479
Total Net Assets Fund Balance$239,568$407,549▲ $167,981
Total Liabilities and Net Assets / Fund Balance$467,469$675,579▲ $208,110

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,658--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy-marie MerrellCo-executive DirectorFT$84,875$84,875
Brironni AlexCo-executive DirectorFT$69,608$69,608

Board Members and Trustees

NameTitle
Melodie GarciaBoard Chair
Clara TangDirector
Danielle MillerDirector
Dr Barbara BrentsDirector
Keke WalkerDirector
Liliana Trejo-vanegasDirector
Madison Zack-wuDirector
Miriam BellowsDirector
Miss MeiDirector
Pomma GranetDirector
Trina BrownDirector
Ash MillerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,252,826
Program Service Revenue
$0
Investment Income
$541
Other Revenue
$16,523
All Other Contributions
$1,252,826
Change in Net Assets
$166,475

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1,064$60,000Fair Market Value (FMV)
Total Noncash Contributions1,064$60,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,269,890
Revenue Not Reported on Form 990
$113,771
Total Revenue per Audited Statements
$1,383,661
Total Revenue per Form 990
$1,269,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$773,096
Other Expenses$238,624
Total Fundraising Expense$113,335
Grants and Similar Amounts Paid$91,695
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$445,880$37,314$55,244$538,438
Current Officers, Directors, Trustees, and Key Employees$127,927$10,706$15,850$154,483
Grants to Domestic Individuals$91,695--$91,695
Payroll Taxes$56,477$4,726$6,997$68,200
Occupancy$55,347$4,632$6,857$66,836
Fees for Services Management$11,160$22,394$4,655$38,209
Insurance$15,629$1,308$1,936$18,873
Fees for Services Accounting$0$18,175$0$18,175
Office Expenses$14,341$2,419$1,394$18,154
Travel$5,746$5,385$2,139$13,270
Other Employee Benefits$9,916$830$1,229$11,975
Other Expenses$205$0$7,080$7,285
Advertising$2,707$200$3,543$6,450
Conferences and Meetings$2,239$968$0$3,207
Fees for Services Legal$0$350$0$350
Total Functional Expenses$869,724$120,356$113,335$1,103,415

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,103,415
Total Expenses per Audited Statements$1,103,415
Total Expenses per Form 990$1,103,415
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,586
Fundraising Direct Expenses$15,063
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Superbloom$31,586$31,586$10,063$21,523
Total Events$31,586$31,586$15,063$16,523
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
Audit committee
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Cupcake Girls
EIN
45-3970815
Phone
7028798195
Address
3110 S VALLEY VIEW BLVD, Las Vegas, NV 89102

Signing Officer

Name
Amy-marie Merrell
Title
Executive Director
Phone
7028798195
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
Nv
Voting Board Members
14
Independent Board Members
12
Employees
21
Volunteers
90

Preparer

Firm
Lynda R Keeton CPA LLC
Address
181 N Arroyo Grande Blvd Suite 140B, Henderson, NV 89074
Preparer
Lynda R Keeton-Cardno
Phone
7029140253
Supplemental Narrative

Additional Explanations

Other

MISSION:

Other

The cupcake girls provides trauma-informed outreach, advocacy, holistic resources, and referral services for the prevention and aftercare of those affected by sex trafficking, as well as confidential support to those involved in sex work. We offer support to empower our clients in their pursuits through respect, resources, and relationships.

Other

The cupcake girls provides services to survivors of sex trafficking and marginalized sex workers through three main programs: referral program, advocacy program, and mentorship program. The referral program refers clients to vetted, safe, and inclusive community partners and resources who have agreed to see our clients pro-bono or at a reduced cost. The advocacy program provides clients with an assigned advocate who collaborates with them to set and achieve s.m.a.r.t. (specific, measurable, achievable, relevant, + time-based) goals, and connect clients with partners and resources. The mentorship program offers clients an ongoing support system and someone to talk to on a regular basis, but does not offer resources or assistance with achieving goals.

Pt VI, Line 11B

The 990 is prepared by an accounting firm, reviewed by staff, executive directors and board members, and submitted once the executive directors and treasurer certify that the irs form 990 is accurate and complete.

Pt VI, Line 12C

An annual disclosure statement is circulated to board of directors, officers, staff, and volunteers to assist them when considering disclosures of perceived or potential conflicts of interest. The written statements are filed with the operations director and reviewed the by board of directors. All disclosures of conflict, whether real or apparent, are noted in the record of the minutes of the board. If a conflict of interest is identified, in addition to filing a notice of disclosure, that individual must abstain with regard to the subject of the conflict from participation in discussions, using their personal influence to make decisions, making motions, voting, executing agreements, or taking similar actions on behalf of the organization where the conflict of interest might pertain by law, agreement, or otherwise.

Pt VI, Line 15A

The cupcake girls board of directors determines the executive directors compensation on an annual basis and complies with the legal requirements for maximum compensation and reporting of taxable elements. Compensation is set based on performance, skills, competencies, development, growth, and commitment to overall mission and strategy of the cupcake girls. Compensation of top management is reviewed annually by the executive directors and board of directors as part of the annual budget process, taking into consideration overall organization performance for the previous year and projections for the coming year. The executive directors have responsibility of establishing and maintaining all non-executive salaries, raises, and other benefits determined by the overall salary and compensation system, individual performance assessments and standards.

Pt VI, Line 15B

The cupcake girls has no paid officers beside the executive directors, non-voting members of the board. See compensation policy for executive director compensation review and approval process.

Financial Statement Notes

Pt XI, Line 2D

Net assets released from restriction

Raw XML AppendixShowing 400 of 540 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.

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IRS990/Desc0OUTREACH & EDUCATION PROGRAM: PROVIDING COMMUNITY EDUCATION ABOUT THE NUANCES BETWEEN SEX WORK AND SEX TRAFFICKING, THE OUTREACH AND COMMUNITY EDUCATION PROGRAM CULTIVATES PARTNERSHIPS AND TRAINING SESSIONS WITH FIRST RESPONDERS AND SEEKS TO IDENTIFY AND ENROLL THE MOST VULNERABLE PARTICIPANTS INTO OUR PROGRAMMING. OUTREACH ALSO INCORPORATES OUR FREE STORE ONCE PER MONTH, WHICH WELCOMES INDIVIDUALS INTO THE OFFICE SPACE TO ACCESS ITEMS SUCH AS HYGIENE KITS, HARM REDUCTION SUPPLIES, SEXUAL WELLNESS ITEMS INCLUDING EMERGENCY CONTRACEPTION, AND PERSONAL CARE ITEMS.
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