Civic Intelligence

Peruvian-American Endowment Inc.

990 • Fiscal year 2016 • EIN 65-0177856

Jan 01, 2016 to Dec 31, 2016 • Filed on May 10, 2017

3219 Winnetka DrBonita, CA 91902

(760) 424-9989

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

84th percentile

28%

Higher net margin than 84% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

55th percentile

3.4%

Faster asset growth than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$759,593

Up $24,692 (+3.4%) from 2015

Net Assets

Up

$759,593

Up $24,692 (+3.4%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$86,652

Down $24,845 (-22%) from 2015

Expenses

Down

$61,960

Down $20,817 (-25%) from 2015

Net Income

Down

$24,692

Down $4,028 (-14%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $613,179Liabilities 2011: $0Net Assets 2011: $613,1792011Assets 2012: $611,446Liabilities 2012: $0Net Assets 2012: $611,4462012Assets 2013: $636,974Liabilities 2013: $0Net Assets 2013: $636,9742013Assets 2014: $706,181Liabilities 2014: $0Net Assets 2014: $706,1812014Assets 2015: $734,901Liabilities 2015: $0Net Assets 2015: $734,9012015Assets 2016: $759,593Liabilities 2016: $0Net Assets 2016: $759,5932016Assets 2017: $788,808Liabilities 2017: $0Net Assets 2017: $788,8082017Assets 2018: $823,197Liabilities 2018: $0Net Assets 2018: $823,1972018Assets 2019: $871,156Liabilities 2019: $0Net Assets 2019: $871,1562019Assets 2020: $948,325Liabilities 2020: $0Net Assets 2020: $948,3252020Assets 2021: $1,290,836Liabilities 2021: $0Net Assets 2021: $1,290,8362021Assets 2022: $1,063,086Liabilities 2022: $0Net Assets 2022: $1,063,0862022Assets 2023: $1,534,480Liabilities 2023: $0Net Assets 2023: $1,534,4802023Assets 2024: $1,547,726Liabilities 2024: $0Net Assets 2024: $1,547,7262024

Highlighted filing

2016

Assets$759,593
Liabilities$0
Net Assets$759,593

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $23,9572011Expenses 2012: $63,2422012Revenue 2013: $62,674Expenses 2013: $31,146Net Income 2013: $31,5282013Revenue 2014: $98,335Expenses 2014: $29,128Net Income 2014: $69,2072014Revenue 2015: $111,497Expenses 2015: $82,777Net Income 2015: $28,7202015Revenue 2016: $86,652Expenses 2016: $61,960Net Income 2016: $24,6922016Revenue 2017: $97,580Expenses 2017: $68,365Net Income 2017: $29,2152017Revenue 2018: $91,307Expenses 2018: $56,918Net Income 2018: $34,3892018Revenue 2019: $324,923Expenses 2019: $276,964Net Income 2019: $47,9592019Revenue 2020: $442,799Expenses 2020: $365,630Net Income 2020: $77,1692020Revenue 2021: $517,728Expenses 2021: $175,217Net Income 2021: $342,5112021Revenue 2022: $86,995Expenses 2022: $314,745Net Income 2022: -$227,7502022Revenue 2023: $701,376Expenses 2023: $229,982Net Income 2023: $471,3942023Revenue 2024: $327,181Expenses 2024: $313,935Net Income 2024: $13,2462024

Highlighted filing

2016

Revenue$86,652
Expenses$61,960
Net Income$24,692
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 10, 2017
Return Version
2016v3.0
Gross Receipts
$188,013
Mission and Program Overview

Mission

Contributions to universidad cayetano heredia in lima, peru, to be used for the educational needs of the university.

Contributions to universidad peruana cayetano heredia in lima, peru, to be used for the educational needs of the university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$734,901$759,593▲ $24,692
Investments in Publicly Traded Securities$658,351$682,544▲ $24,193
Cash and Non-Interest-Bearing Accounts$70,095$73,793▲ $3,698
Savings and Temporary Cash Investments$6,455$3,256▼ $3,199
Total Assets$734,901$759,593▲ $24,692
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$734,901$759,593▲ $24,692
Total Liabilities and Net Assets / Fund Balance$734,901$759,593▲ $24,692
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$39,325
Program Service Revenue
$14,110
Investment Income
$33,217
Other Revenue
$0
Change in Net Assets
$24,692
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,073
Grants and Similar Amounts Paid$19,887
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$30,675$592-$31,267
Foreign Grants$19,887--$19,887
Fees for Services Management-$6,083-$6,083
Travel-$2,384-$2,384
Fees for Services Accounting-$1,900-$1,900
Information Technology-$374-$374
Office Expenses-$65-$65
Total Functional Expenses$50,562$11,398$0$61,960
International Activity

International Compliance

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 AmericaProgram ServicesScholarship Assistan---
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Yes, the organization has members.

Form 990, Page 6, Part VI, Line 7A

Yes, the organization has members who may elect one or more members of the governing body.

Form 990, Page 6, Part VI, Line 7B

Yes, decisions of the governing body are subject to approval by the members.

Form 990, Page 6, Part VI, Line 11B

Yes, a copy of form 990 is provided to the president and treasurer for review proior to its filing. The copy is then kept with other important documents of the organization and is made available for review by any member of the organization.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Peruvian-american Endowment Inc
EIN
65-0177856
Phone
7604249989
Address
3219 WINNETKA DR, BONITA, CA 91902

Signing Officer

Name
Jorge Calderon Md
Title
Treasurer
Phone
7604249989
Signed
2017-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jorge Calderon Md
Formed
1989
Legal Domicile
Fl
Voting Board Members
19
Independent Board Members
0
Employees
0

Preparer

Firm
Alfredo G Barajas
Address
283 I ST, CHULA VISTA, CA 91910-5622
Preparer
Alfredo Barajas CPA
Phone
6194262288
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Educational symposiums 30,675 0 0 filing fee-state of florida 0 141 0 foreign taxes 0 258 0 bank service charge 0 193 0 total 30,675 592 0

Raw XML AppendixShowing 400 of 424 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/ProgSrvcAccomActy2Grp/Desc0DONATION OF CASH FUNDS SENT TO UNIVERSIDAD PERUANA CAYETANO HEREDIA IN LIMA, PERU, TO BE USED FOR SCHOLARSHIPS AND FOR EDUCATIONAL PURPOSES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt019887
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt058541
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt061250
IRS990/PYInvestmentIncomeAmt034496
IRS990/PYOtherExpensesAmt021527
IRS990/PYProgramServiceRevenueAmt018460
IRS990/PYRevenuesLessExpensesAmt028720
IRS990/PYTotalExpensesAmt082777
IRS990/PYTotalRevenueAmt0111497
IRS990/ReconcilationRevenueExpnssAmt024692
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt014110
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0734901
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0759593
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06455
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03256
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt039325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt058541
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt040675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt021336
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt024862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0184739
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013794
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015559
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015042
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt018465
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt077091
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt014110
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.57380
IRS990ScheduleA/PublicSupportPY170Pct00.51060
IRS990ScheduleA/PublicSupportTotal170Amt0156355
IRS990ScheduleA/SubstantialContributorsTotAmt028384
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt039325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt058541
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt040675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt021336
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt024862
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0184739
IRS990ScheduleA/TotalSupportAmt0272486
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt010410
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0246
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt010656
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SOUTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SCHOLARSHIP ASSISTAN
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt019887
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SCHOLARSHIPS
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0SOUTH AMERICA 0 0
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES, THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1YES, THE ORGANIZATION HAS MEMBERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3YES, A COPY OF FORM 990 IS PROVIDED TO THE PRESIDENT AND TREASURER FOR REVIEW PROIOR TO ITS FILING. THE COPY IS THEN KEPT WITH OTHER IMPORTANT DOCUMENTS OF THE ORGANIZATION AND IS MADE AVAILABLE FOR REVIEW BY ANY MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EDUCATIONAL SYMPOSIUMS 30,675 0 0 FILING FEE-STATE OF FLORIDA 0 141 0 FOREIGN TAXES 0 258 0 BANK SERVICE CHARGE 0 193 0 TOTAL 30,675 592 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0734901
IRS990/TotalAssetsEOYAmt0759593
IRS990/TotalAssetsGrp/BOYAmt0734901
IRS990/TotalAssetsGrp/EOYAmt0759593
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt039325
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011398
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt050562
IRS990/TotalFunctionalExpensesGrp/TotalAmt061960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0734901
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0759593
IRS990/TotalProgramServiceExpensesAmt050562
IRS990/TotalProgramServiceRevenueAmt014110
IRS990/TotalRevenueGrp/ExclusionAmt033217
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014110
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt086652
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0734901
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0759593
IRS990/TravelGrp/ManagementAndGeneralAmt02384
IRS990/TravelGrp/TotalAmt02384
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03219 WINNETKA DR
IRS990/USAddress/CityNm0BONITA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091902
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.CAYETANO-PAE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JORGE CALDERON MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07604249989
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PERUVIAN-AMERICAN ENDOWMENT INC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.55$0.00$1.55$0.33$0.31$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.70$0.23$0.47
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.09$0.31$0.23
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.52$0.18$0.34
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.44$0.37$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.32$0.28$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.09$0.06$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.10$0.07$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.09$0.06$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.11$0.08$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.10$0.03$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.06$0.03$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.02