Civic Intelligence

Su Refugio Ministries

990 • Fiscal year 2022 • EIN 45-5145340

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 13, 2023

PO Box 500631San Diego, CA 92150-0631

(858) 735-2085

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.06x

Higher debt load relative to assets than 62% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

44th percentile

3.4%

Higher net margin than 44% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

53rd percentile

$0

Higher top officer pay than 53% of similar nonprofits.

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

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

74th percentile

20%

Faster asset growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

69th percentile

30%

Faster revenue growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$147,011

Up $24,965 (+20%) from 2021

Net Assets

Up

$137,781

Up $26,014 (+23%) from 2021

Liabilities

Down

$9,230

Down $1,049 (-10%) from 2021

Revenue

Up

$771,641

Up $175,886 (+30%) from 2021

Expenses

Up

$745,627

Up $112,382 (+18%) from 2021

Net Income

Up

$26,014

Up $63,504 (+169%) from 2021

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2013: $10,755Net Assets 2013: $10,7552013Assets 2015: $20,786Liabilities 2015: $32,148Net Assets 2015: -$11,3622015Assets 2016: $55,351Liabilities 2016: $6,071Net Assets 2016: $49,2802016Assets 2018: $77,287Liabilities 2018: $3,566Net Assets 2018: $73,7212018Assets 2019: $52,970Liabilities 2019: $6,351Net Assets 2019: $46,6192019Assets 2020: $153,375Liabilities 2020: $4,272Net Assets 2020: $149,1032020Assets 2021: $122,046Liabilities 2021: $10,279Net Assets 2021: $111,7672021Assets 2022: $147,011Liabilities 2022: $9,230Net Assets 2022: $137,7812022Assets 2024: $140,855Liabilities 2024: $3,900Net Assets 2024: $136,9552024

Highlighted filing

2022

Assets$147,011
Liabilities$9,230
Net Assets$137,781

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $129,880Expenses 2013: $126,912Net Income 2013: $2,9682013Revenue 2015: $304,895Expenses 2015: $332,404Net Income 2015: -$27,5092015Revenue 2016: $359,489Expenses 2016: $298,847Net Income 2016: $60,6422016Revenue 2018: $513,249Expenses 2018: $501,924Net Income 2018: $11,3252018Revenue 2019: $561,760Expenses 2019: $588,862Net Income 2019: -$27,1022019Revenue 2020: $480,198Expenses 2020: $377,714Net Income 2020: $102,4842020Revenue 2021: $595,755Expenses 2021: $633,245Net Income 2021: -$37,4902021Revenue 2022: $771,641Expenses 2022: $745,627Net Income 2022: $26,0142022Revenue 2024: $915,218Expenses 2024: $876,450Net Income 2024: $38,7682024

Highlighted filing

2022

Revenue$771,641
Expenses$745,627
Net Income$26,014
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 13, 2023
Return Version
2022v5.0
Gross Receipts
$771,641
Mission and Program Overview

Mission

To care for orphans and widows in their distress...for the glory of God. James 1:27

Raise funds to give to organizations that care for orphans and widows in their distress.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$116,378$139,177▲ $22,799
Investments in Publicly Traded Securities$5,150$5,087▼ $63
Prepaid Expenses and Deferred Charges-$2,384-
Accounts Receivable$518$363▼ $155
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$122,046$147,011▲ $24,965
Liabilities
Accounts Payable and Accrued Expenses$10,279$9,230▼ $1,049
Total Liabilities$10,279$9,230▼ $1,049
Net Assets / Fund Balance
Net Assets With Donor Restrictions$131,167$81,407▼ $49,760
Net Assets Without Donor Restrictions$-19,400$56,374▲ $75,774
Total Net Assets Fund Balance$111,767$137,781▲ $26,014
Total Liabilities and Net Assets / Fund Balance$122,046$147,011▲ $24,965

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$5,697$5,697
Other Land Buildings$0$913$913
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michelle KvandalPresident
Chris MarshallDirector
Kevin GrangettoDirector
Tim KunkelDirector
Scott Kvandal Board ChairDirector of Strategic Development
Sandra ColeSecretary
Greg MetzgerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$767,869
Program Service Revenue
$0
Investment Income
$2
Other Revenue
$3,770
All Other Contributions
$767,869
Change in Net Assets
$26,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$316,105
Other Expenses$264,005
Salaries, Compensation, and Employee Benefits$165,517
Total Fundraising Expense$3,664
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$316,105--$316,105
Other Salaries and Wages-$140,226-$140,226
Travel$84,283$17,724-$102,007
Office Expenses$349$22,748-$23,097
Fees for Services Accounting-$18,600-$18,600
Other Employee Benefits-$14,235-$14,235
Payroll Taxes-$11,056-$11,056
Advertising-$3,597$3,664$7,261
Occupancy-$2,943-$2,943
Conferences and Meetings$230$2,215-$2,445
Other Expenses$21,241$1,882-$1,882
Fees for Services Other-$1,413-$1,413
Information Technology-$514-$514
Total Functional Expenses$503,177$238,786$3,664$745,627
International Activity

International Summary

Offices
0
Employees
0
Spending
$503,177

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
South AmericaGrants to Recipients Located in the RegionPoverty relief, education, outreach00$316,105
South AmericaProgram Services-00$187,072
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
Annual disclosure for covered persons
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
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

Scott Kvandal and Michelle Kvandal - Family relationship

Form 990, Part VI, Section A, line 8B

The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.

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

Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.

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

The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Futhermore, the Secretary will review the President's signed statement to ensure compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.

Form 990, Part VI, Section B, line 15

The organization does not compensate any officers, key employees, or top management officials. These questions have been answered no in accordance with the instructions.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public via written request.

Filing and Contact Details

Filer

Filer Name
Su Refugio Ministries
EIN
45-5145340
Phone
8587352085
Address
PO Box 500631, San Diego, CA 92150-0631

Signing Officer

Name
Michelle Kvandal
Title
President
Phone
8587352085
Signed
2023-04-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Kvandal
Formed
2012
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
725

Preparer

Firm
Capin Crouse LLP
Address
3200 Guasti Road Suite 230, Ontario, CA 91761
Preparer
Ashley Peabody
Phone
5055022746
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IRS990ScheduleA/TotalSupportAmt02919828
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05697
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05697
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0913
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0913
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0316105
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt1187072
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Poverty relief, education, outreach
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to Recipients Located in the Region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0153194
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt164071
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt298840
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Bank Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1Bank Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2Bank Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt10
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt20
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Bible teaching, food distribution, housing, tutoring, vocational training, medical care
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1Bible teaching, food distribution, housing
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2Bible teaching, preshcool, vocational training, sports camps
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0South America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt1South America
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2South America
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0503177
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0Su Refugio Ministries requires that all recipients (non-profit organizations in the respective country) email a monthly report confirming all funds received from Su Refugio Ministries and how all of the funds were expended. In addition, the president of Su Refugio Ministries visits each country annually (normally at least twice per year) to visually inspect the projects that Su Refugio Ministries helped support and to confirm that all funds were received and properly expended.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1Expenditures are accounted for using the accrual method of accounting.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 3:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc2Part III Accounting Method:
IRS990ScheduleF/Total501c3OrgCnt03
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt0503177
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Scott Kvandal and Michelle Kvandal - Family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's top management. The reviewed Form 990 is then provided to the board of directors prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The President is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Futhermore, the Secretary will review the President's signed statement to ensure compliance with the policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization does not compensate any officers, key employees, or top management officials. These questions have been answered no in accordance with the instructions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing documents, conflict of interest policy, and financial statements are made available to the public via written request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0122046
IRS990/TotalAssetsEOYAmt0147011
IRS990/TotalAssetsGrp/BOYAmt0122046
IRS990/TotalAssetsGrp/EOYAmt0147011
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0767869
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03664
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0238786
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0503177
IRS990/TotalFunctionalExpensesGrp/TotalAmt0745627
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010279
IRS990/TotalLiabilitiesEOYAmt09230
IRS990/TotalLiabilitiesGrp/BOYAmt010279
IRS990/TotalLiabilitiesGrp/EOYAmt09230
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0111767
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0137781
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0503177
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03772
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0771641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0725
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0122046
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0147011
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt017724
IRS990/TravelGrp/ProgramServicesAmt084283
IRS990/TravelGrp/TotalAmt0102007
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 500631
IRS990/USAddress/CityNm0San Diego
IRS990/USAddress/StateAbbreviationCd0CA

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