Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
EIN 45-5267898 • 501(c)3 • Baltimore, MD
Profile
Funding Special Education School in Guatemala
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
11th percentile
Faster revenue growth than 11% of similar nonprofits.
Assets
Down$13,689
Down $16,466 (-55%) from 2024
Liabilities
Down$13,734
Down $15,901 (-54%) from 2024
Net Assets
Down-$45
Down $565 (-109%) from 2024
Revenue
Down$11,571
Down $30,073 (-72%) from 2024
Expenses
Down$14,456
Down $28,151 (-66%) from 2024
Net Income
Down-$2,885
Down $1,922 (-200%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
Funding Special Education School in Guatemala
| Description | Grants | Expenses |
|---|---|---|
| Grants to Centro Educativa Brillo de Sol, a school serving children with disabilities in La Antigua Guatemala to pay for instructional expenses, educational computers and transportation. | $5,970 | $0 |
| Direct tuition assistance to students through individual sponsorship of children attending Centro Educativa Brillo de Sol, a school serving children with learning, emotional, physical, and other disabilities in La Antigua, La Antigua, Guatemala. Individual donors sponsor students and pay part or all of the cost of their education. | $5,600 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sabrina Cooper | President | PT | $0 | - | - |
| Michael Fraas | Past President | - | $0 | - | - |
| Joseph Phebus | Treasurer | - | $0 | - | - |
| Steven Cooper | Secretary | - | $0 | - | - |
| Ravi Srinivasan | Board Member | - | $0 | - | - |
| Suja Srinivasan | Board Member | - | $0 | - | - |
| Letty Contreras Lopez | Director | PT | $0 | - | - |
“1) Direct tuition assistance to students through individual sponsorship of children attending Centro Educativo Brillo de Sol, a school tor children with learning, emotional, physical, and other disabilities located in La Antigua, Guatemala. Individual donors sponsor students or all or part of the cost of their education. Brillo de Sol USA collects these tuition payments from sponsors as designated donations and disburses these funds to Centro Educativo Brillo de Sol School as scholarship payments. These payments represent roughly 48% of grants. 2) Direct donations to Centro Educativo Brillo de Sol either for a restricted (designated purposes such as funding student transportation or equipment) or general donations that assist in purchase of instructional materials and supplies. This represents roughly 52% of all grants”
“Form 990-EZ, Part I, Line 16 - Fees paid to Stripe/Paypal and other organizations to process donations made via the Brillo de Sol Website. Also, miscellaneous expenses for website hosting, office stationary, bank charges and state government filing fees.”
“Form 990-EZ, Part I, Line 20 - Board designated reclassification of past year designated fund to operating account. The designated funds were unspent and board instructed they be used for general expenses.”
“Donations and sponsorship payments collected from donors on behalf of Centro Educativo Brillo de Sol School in Guatemala but not yet disbursed. (restricted funds).”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Joseph A Phebus |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6177970687 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 15195 W AJO HWY |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | Box 99 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Tucson |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85735 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 30155 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 13689 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 11570 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2885 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 0 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 30155 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 13689 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 11310 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 11571 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 1 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 520 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -45 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 520 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -45 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 5 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Sabrina Cooper |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Michael Fraas |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Joseph Phebus |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Steven Cooper |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Ravi Srinivasan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Suja Srinivasan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Letty Contreras Lopez |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Past President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Board Member |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 2320 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 2520 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Funding Special Education School in Guatemala |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 626 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Direct tuition assistance to students through individual sponsorship of children attending Centro Educativa Brillo de Sol, a school serving children with learning, emotional, physical, and other disabilities in La Antigua, La Antigua, Guatemala. Individual donors sponsor students and pay part or all of the cost of their education. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Grants to Centro Educativa Brillo de Sol, a school serving children with disabilities in La Antigua Guatemala to pay for instructional expenses, educational computers and transportation. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 5600 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 5970 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 0 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MD |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 29635 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 13734 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 14456 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 11571 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.brillodesol.org |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 11571 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 42999 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 41629 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44054 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 46415 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 186668 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99975 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.76664 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 186668 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 11571 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 42999 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 41629 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 44054 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 46415 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 186668 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 186714 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt | 0 | 1 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 15 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 15 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 13 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 46 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 1) Direct tuition assistance to students through individual sponsorship of children attending Centro Educativo Brillo de Sol, a school tor children with learning, emotional, physical, and other disabilities located in La Antigua, Guatemala. Individual donors sponsor students or all or part of the cost of their education. Brillo de Sol USA collects these tuition payments from sponsors as designated donations and disburses these funds to Centro Educativo Brillo de Sol School as scholarship payments. These payments represent roughly 48% of grants. 2) Direct donations to Centro Educativo Brillo de Sol either for a restricted (designated purposes such as funding student transportation or equipment) or general donations that assist in purchase of instructional materials and supplies. This represents roughly 52% of all grants |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Form 990-EZ, Part I, Line 16 - Fees paid to Stripe/Paypal and other organizations to process donations made via the Brillo de Sol Website. Also, miscellaneous expenses for website hosting, office stationary, bank charges and state government filing fees. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Form 990-EZ, Part I, Line 20 - Board designated reclassification of past year designated fund to operating account. The designated funds were unspent and board instructed they be used for general expenses. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Donations and sponsorship payments collected from donors on behalf of Centro Educativo Brillo de Sol School in Guatemala but not yet disbursed. (restricted funds). |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Joseph Phebus |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6177970687 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BRILLO DE SOL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BRIL |
| ReturnHeader/Filer/EIN | 0 | 455267898 |
| ReturnHeader/Filer/PhoneNum | 0 | 6177970687 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6605 Walnutwood Circle |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Baltimore |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21212 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2025-07-13T01:19:21-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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