Civic Intelligence

Viviendas Leon

990 • Fiscal year 2020 • EIN 65-1211061

Jul 01, 2019 to Jun 30, 2020 • Filed on Mar 04, 2021

1585 Folsom StreetSan Francisco, CA 94103

(415) 255-2920

Siviq Scores

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

Liabilities / Assets

97th percentile

2.23x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

92nd percentile

0.67x

Higher debt load relative to revenue than 92% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

8th percentile

-97%

Higher net margin than 8% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

81st percentile

$12,000

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

7th percentile

-55%

Faster asset growth than 7% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

17th percentile

-60%

Faster revenue growth than 17% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$32,211

Down $39,535 (-55%) from 2019

Net Assets

Down

-$39,500

Down $103,971 (-161%) from 2019

Liabilities

Up

$71,711

Up $64,436 (+886%) from 2019

Revenue

Down

$107,339

Down $161,616 (-60%) from 2019

Expenses

Down

$211,310

Down $17,508 (-7.7%) from 2019

Net Income

Down

-$103,971

Down $144,108 (-359%) from 2019

Historical Trend

Balance Sheet Trend

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

$100K$50K$0-$50K-$100KAssets 2011: $29,895Liabilities 2011: $02011Assets 2012: $77,112Liabilities 2012: $0Net Assets 2012: $77,1122012Assets 2013: $67,667Liabilities 2013: $630Net Assets 2013: $67,0372013Assets 2014: $54,339Liabilities 2014: $3,954Net Assets 2014: $50,3852014Assets 2015: $78,310Liabilities 2015: $3,553Net Assets 2015: $74,7572015Assets 2016: $74,603Liabilities 2016: -$184Net Assets 2016: $74,7872016Assets 2017: $63,722Liabilities 2017: $3,689Net Assets 2017: $60,0332017Assets 2018: $29,373Liabilities 2018: $5,039Net Assets 2018: $24,3342018Assets 2019: $71,746Liabilities 2019: $7,275Net Assets 2019: $64,4712019Assets 2020: $32,211Liabilities 2020: $71,711Net Assets 2020: -$39,5002020Assets 2021: $35,538Liabilities 2021: $78,373Net Assets 2021: -$42,8352021Assets 2022: $61,215Liabilities 2022: $54,156Net Assets 2022: $7,0592022Assets 2023: $34,059Liabilities 2023: $42,888Net Assets 2023: -$8,8292023Assets 2024: $16,087Liabilities 2024: $68,520Net Assets 2024: -$52,4332024Assets 2025: $299Liabilities 2025: $71,872Net Assets 2025: -$71,5732025

Highlighted filing

2020

Assets$32,211
Liabilities$71,711
Net Assets-$39,500

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $124,001Expenses 2011: $119,104Net Income 2011: $4,8972011Revenue 2012: $253,557Expenses 2012: $213,476Net Income 2012: $40,0812012Revenue 2013: $231,378Expenses 2013: $241,453Net Income 2013: -$10,0752013Revenue 2014: $261,993Expenses 2014: $278,644Net Income 2014: -$16,6512014Revenue 2015: $346,971Expenses 2015: $322,599Net Income 2015: $24,3722015Revenue 2016: $317,580Expenses 2016: $317,550Net Income 2016: $302016Revenue 2017: $321,499Expenses 2017: $336,256Net Income 2017: -$14,7572017Revenue 2018: $262,886Expenses 2018: $298,585Net Income 2018: -$35,6992018Revenue 2019: $268,955Expenses 2019: $228,818Net Income 2019: $40,1372019Revenue 2020: $107,339Expenses 2020: $211,310Net Income 2020: -$103,9712020Revenue 2021: $131,481Expenses 2021: $134,816Net Income 2021: -$3,3352021Revenue 2022: $151,864Expenses 2022: $101,970Net Income 2022: $49,8942022Revenue 2023: $127,185Expenses 2023: $146,145Net Income 2023: -$18,9602023Revenue 2024: $21,535Expenses 2024: $33,801Net Income 2024: -$12,2662024Revenue 2025: $4,880Expenses 2025: $24,020Net Income 2025: -$19,1402025

Highlighted filing

2020

Revenue$107,339
Expenses$211,310
Net Income-$103,971
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Mar 4, 2021
Return Version
2019v5.1
Gross Receipts
$107,339
Mission and Program Overview

Mission

Suppt human and econ dev in the rural communities of Leon, Nic Solala, Guatemala engage US students in global citizenship.Provide permanent, measurable gains in the standard of living of rural poor populations promote understanding.

Suppt human and econ dev in the rural communities of Leon, Nic Solala, Guatemala engage US students in global citizenship.Provide permanent, measurable gains in the standard of living of rural poor populations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$99$9,538▲ $9,439
Land, Buildings, and Equipment, Net$8,953$7,924▼ $1,029
Cash and Non-Interest-Bearing Accounts$54,898$6,353▼ $48,545
Prepaid Expenses and Deferred Charges$129$129→ $0
Rtn Earn Endowment Incm Other Fnds$64,471$-39,500▼ $103,971
Total Assets$71,746$32,211▼ $39,535
Other Assets Total$7,667$8,267▲ $600
Liabilities
Deferred Revenue-$61,000-
Accounts Payable and Accrued Expenses$7,275$10,711▲ $3,436
Total Liabilities$7,275$71,711▲ $64,436
Net Assets / Fund Balance
Total Net Assets Fund Balance$64,471$-39,500▼ $103,971
Total Liabilities and Net Assets / Fund Balance$71,746$32,211▼ $39,535

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,924$8,741$16,665
Other Assets Org$8,267--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Evan MarkiewiczPresident/Executive DirectorFT$12,000$12,000

Board Members and Trustees

NameTitle
Mike HowerDirector
Will RobbinsDirector
Rob LawrenceSecretary
Annie LongsworthTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$103,255
Program Service Revenue
$4,055
Investment Income
$1
Other Revenue
$28
All Other Contributions
$103,255
Change in Net Assets
$-103,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,626
Salaries, Compensation, and Employee Benefits$93,684
Total Fundraising Expense$8,602
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,827--$67,827
Travel$35,961-$98$36,059
Fees for Services Other$20,431--$20,431
Office Expenses$14,363$1,800$1,084$17,247
Fees for Services Accounting-$14,183-$14,183
Current Officers, Directors, Trustees, and Key Employees-$6,000$6,000$12,000
Occupancy$8,635$2,693-$11,328
Other Expenses$7,731--$7,731
Payroll Taxes$6,706$480$480$7,666
Other Employee Benefits$6,191--$6,191
Insurance$4,358--$4,358
Information Technology$1,235$1,639$120$2,994
Fees for Services Legal-$1,382-$1,382
Depreciation Depletion$1,029$1,029-$1,029
Advertising--$820$820
Conferences and Meetings-$64-$64
Total Functional Expenses$174,467$29,270$8,602$211,310
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
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
Yes
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 B, Line 11B

The Form 990 is prepared by an outside accountant and reviewed by the Organizations bookkeeper and Executive Director before it is provided to the Board of Directors for their review.

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

Board members are required to sign a conflict of interest policy statement annually.

Form 990, Part VI, Section B, Line 15A

The Board of Directors cinsiders the reasonableness of Executive Director compensation and consucts an interview with the Executive Director.

Form 990, Part VI, Section C, Line 19

Documents are available on request.

Form 990, Part VI, Section B, Line 15C

The Organization has no other compensated officers or key employees.

Filing and Contact Details

Filer

Filer Name
Viviendas Leon
EIN
65-1211061
Phone
4152552920
Address
1585 Folsom Street, San Francisco, CA 94103

Signing Officer

Name
Evan Markiewicz
Title
Executive Director
Signed
2021-03-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evan Markiewicz
Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
2
Volunteers
5

Preparer

Firm
Antoinette G Nies
Address
61 Prince Royal Drive, Corte Madera, CA 94925
Preparer
Antoinette G Nies
Phone
4159246960
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0216499
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0177140
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0599571
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt028
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt07842
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01150
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt09020
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt026
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.66670
IRS990ScheduleA/PublicSupportPY509Pct00.63970
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0852232
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt062100
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0133900
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt090000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt080000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt060000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0426000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0107338
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0268955
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0262881
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0321489
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0317569
IRS990ScheduleA/Total509Grp/TotalAmt01278232
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0107339
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0268955
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0262886
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0321498
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0317580
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01278258
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt07924
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08741
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt016665
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08267
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Employee advances
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07924
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08267
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by an outside accountant and reviewed by the Organizations bookkeeper and Executive Director before it is provided to the Board of Directors for their review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members are required to sign a conflict of interest policy statement annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors cinsiders the reasonableness of Executive Director compensation and consucts an interview with the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Organization has no other compensated officers or key employees.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 15c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt071746
IRS990/TotalAssetsEOYAmt032211
IRS990/TotalAssetsGrp/BOYAmt071746
IRS990/TotalAssetsGrp/EOYAmt032211
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0103255
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08602
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029270
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0174467
IRS990/TotalFunctionalExpensesGrp/TotalAmt0211310
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07275
IRS990/TotalLiabilitiesEOYAmt071711
IRS990/TotalLiabilitiesGrp/BOYAmt07275
IRS990/TotalLiabilitiesGrp/EOYAmt071711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt064471
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-39500
IRS990/TotalProgramServiceExpensesAmt0174467
IRS990/TotalProgramServiceRevenueAmt04055
IRS990/TotalReportableCompFromOrgAmt012000
IRS990/TotalRevenueGrp/ExclusionAmt029
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04055
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107339
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt071746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt032211
IRS990/TravelGrp/FundraisingAmt098
IRS990/TravelGrp/ProgramServicesAmt035961
IRS990/TravelGrp/TotalAmt036059
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01585 Folsom Street
IRS990/USAddress/CityNm0San Francisco
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094103
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.viviendasleon.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Evan Markiewicz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Viviendas Leon
ReturnHeader/Filer/BusinessNameControlTxt0VIVI
ReturnHeader/Filer/EIN0651211061
ReturnHeader/Filer/PhoneNum04152552920

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.00$0.72$0.72$0.05$0.24$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.69$0.52$0.22$0.34$0.12
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.43$0.09$1.27$1.46$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.61$0.54$0.07$1.52$1.02$0.50
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.78$0.43$1.31$1.35$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.72$0.40$1.07$2.11$1.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.07$0.64$2.69$2.29$0.40
2018Summary only. Only limited summary data is available for this year.$0.29$0.05$0.24$2.63$2.99$0.36
2017Summary only. Only limited summary data is available for this year.$0.64$0.04$0.60$3.21$3.36$0.15
2016Summary only. Only limited summary data is available for this year.$0.75$0.00$0.75$3.18$3.18$0.00
2015Summary only. Only limited summary data is available for this year.$0.78$0.04$0.75$3.47$3.23$0.24
2014Summary only. Only limited summary data is available for this year.$0.54$0.04$0.50$2.62$2.79$0.17
2013Summary only. Only limited summary data is available for this year.$0.68$0.01$0.67$2.31$2.41$0.10
2012Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$2.54$2.13$0.40
2011Summary only. Only limited summary data is available for this year.$0.30$0.00$1.24$1.19$0.05