Civic Intelligence

Maestro Leadership Foundation

990 • Fiscal year 2023 • EIN 81-1238315

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

1811 S Laredo StreetSan Antonio, TX 78207

(210) 930-3100

Siviq Scores

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

Liabilities / Assets

85th percentile

0.42x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.22x

Higher debt load relative to revenue than 77% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

76th percentile

22%

Higher net margin than 76% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

63rd percentile

$37,146

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

97th percentile

264%

Faster asset growth than 97% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$304,932

Up $221,212 (+264%) from 2022

Net Assets

Up

$176,842

Up $148,425 (+522%) from 2022

Liabilities

Up

$128,090

Up $72,787 (+132%) from 2022

Revenue

Down

$590,984

Down $101,286 (-15%) from 2022

Expenses

Down

$458,181

Down $195,013 (-30%) from 2022

Net Income

Up

$132,803

Up $93,727 (+240%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2016: $30,255Liabilities 2016: $5,5152016Assets 2017: $25,794Liabilities 2017: $10,4192017Assets 2018: $103,505Liabilities 2018: $95,271Net Assets 2018: $8,2342018Assets 2019: $137,096Liabilities 2019: $125,087Net Assets 2019: $12,0092019Assets 2020: $203,923Liabilities 2020: $192,661Net Assets 2020: $11,2622020Assets 2021: $111,028Liabilities 2021: $102,815Net Assets 2021: $8,2132021Assets 2022: $83,720Liabilities 2022: $55,303Net Assets 2022: $28,4172022Assets 2023: $304,932Liabilities 2023: $128,090Net Assets 2023: $176,8422023Assets 2024: $420,837Liabilities 2024: $87,822Net Assets 2024: $333,0152024

Highlighted filing

2023

Assets$304,932
Liabilities$128,090
Net Assets$176,842

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $149,072Expenses 2016: $124,332Net Income 2016: $24,7402016Revenue 2017: $232,832Expenses 2017: $242,196Net Income 2017: -$9,3642017Revenue 2018: $238,614Expenses 2018: $245,755Net Income 2018: -$7,1412018Revenue 2019: $368,626Expenses 2019: $364,851Net Income 2019: $3,7752019Revenue 2020: $1,553,151Expenses 2020: $1,553,092Net Income 2020: $592020Revenue 2021: $560,727Expenses 2021: $671,813Net Income 2021: -$111,0862021Revenue 2022: $692,270Expenses 2022: $653,194Net Income 2022: $39,0762022Revenue 2023: $590,984Expenses 2023: $458,181Net Income 2023: $132,8032023Revenue 2024: $745,931Expenses 2024: $589,758Net Income 2024: $156,1732024

Highlighted filing

2023

Revenue$590,984
Expenses$458,181
Net Income$132,803
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$590,984
Mission and Program Overview

Mission

Foster entrepreneurship and provide learning space

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$28,417$176,842▲ $148,425
Cash and Non-Interest-Bearing Accounts$43,089$145,078▲ $101,989
Accounts Receivable$595$43,494▲ $42,899
Prepaid Expenses and Deferred Charges$10,413$5,950▼ $4,463
Land, Buildings, and Equipment, Net$6,754$4,875▼ $1,879
Loans From Officers Directors-$2,012-
Total Assets$83,720$304,932▲ $221,212
Other Assets Total$22,869$105,535▲ $82,666
Liabilities
Other Liabilities$1,204$119,299▲ $118,095
Escrow Account Liability$22,869--
Deferred Revenue$8,700$4,955▼ $3,745
Accounts Payable and Accrued Expenses$22,530$1,824▼ $20,706
Total Liabilities$55,303$128,090▲ $72,787
Net Assets / Fund Balance
Total Net Assets Fund Balance$28,417$176,842▲ $148,425
Total Liabilities and Net Assets / Fund Balance$83,720$304,932▲ $221,212

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,875$52,906$57,781
Leasehold Improvements-$1,123$1,123
Other Assets Org$40,139--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Geremy LandinExecutive DirectorFT$37,146$37,146

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$521,985
Program Service Revenue
$68,999
Investment Income
$0
Other Revenue
$0
All Other Contributions
$517,539
Change in Net Assets
$132,803

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other1$21,600Market
Food Inventory1$3,588Market
Total Noncash Contributions2$25,188-

Audited Revenue Reconciliation

Revenue per Audited Statements
$590,984
Total Revenue per Audited Statements
$590,984
Total Revenue per Form 990
$590,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$294,045
Salaries, Compensation, and Employee Benefits$164,136
Total Fundraising Expense$49,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,973$564$31,864$92,401
Office Expenses$63,249$3,176-$66,425
Occupancy$60,808--$60,808
Current Officers, Directors, Trustees, and Key Employees$26,193$13,096$13,096$52,385
Fees for Services Accounting-$28,620-$28,620
Information Technology$23,594--$23,594
Payroll Taxes$9,682$1,437$4,728$15,847
Other Expenses$11,975$2,724-$11,975
Insurance-$8,910-$8,910
All Other Expenses$7,452--$7,452
Fees for Services Other$6,085--$6,085
Depreciation Depletion$5,333--$5,333
Advertising$3,493-$108$3,601
Other Employee Benefits$3,503--$3,503
Interest-$1,774-$1,774
Travel-$1,498-$1,498
Total Functional Expenses$346,586$61,799$49,796$458,181

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$458,181
Total Expenses per Audited Statements$458,181
Total Expenses per Form 990$458,181
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Julissa CarieloBoard PresidentSpouse Owns Occupied BuildingNo$101,308

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$2,012-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$78,896
Financing Lease Liabilities$40,403
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

A copy of form 990 was provided to the governing body before it was filed

Conflict of interest policy compliance Part VI line 12C

All meeting minutes are held and voted on by the board of directors. The board of directors must disclose any conflict of interest on an annual basis.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy, and financial statements availble to the public upon request.

Filing and Contact Details

Filer

Filer Name
Maestro Leadership Foundation
EIN
81-1238315
Address
1811 S LAREDO STREET, SAN ANTONIO, TX 78207

Signing Officer

Name
Norbert G Landin Iii
Title
Executive Direc
Phone
5804711878
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Willie Ng
Formed
2016
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
11
Employees
8

Preparer

Firm
JMS CPAs PLLC
Address
282 W Wildwood, San Antonio, TX 78212
Preparer
Carolina Aguirre
Phone
2105269747
Supplemental Narrative

Financial Statement Notes

General Explanation Attachment

Part xiii tenant security deposit

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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03176
IRS990/OfficeExpensesGrp/ProgramServicesAmt063249
IRS990/OfficeExpensesGrp/TotalAmt066425
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt022869
IRS990/OtherAssetsTotalGrp/EOYAmt0105535
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03503
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IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1DONATION FEES
IRS990/OtherExpensesGrp/Desc2LEASE EXPENSE
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02724
IRS990/OtherExpensesGrp/ProgramServicesAmt03146
IRS990/OtherExpensesGrp/ProgramServicesAmt162100
IRS990/OtherExpensesGrp/ProgramServicesAmt211975
IRS990/OtherExpensesGrp/TotalAmt02724
IRS990/OtherExpensesGrp/TotalAmt13146
IRS990/OtherExpensesGrp/TotalAmt262100
IRS990/OtherExpensesGrp/TotalAmt311975
IRS990/OtherLiabilitiesGrp/BOYAmt01204
IRS990/OtherLiabilitiesGrp/EOYAmt0119299
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt031864
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0564
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt059973
IRS990/OtherSalariesAndWagesGrp/TotalAmt092401
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04728
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01437
IRS990/PayrollTaxesGrp/ProgramServicesAmt09682
IRS990/PayrollTaxesGrp/TotalAmt015847
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010413
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05950
IRS990/PrincipalOfficerNm0WILLIE NG
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IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt068999
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0462783
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt013
IRS990/PYOtherExpensesAmt0379857
IRS990/PYOtherRevenueAmt01347
IRS990/PYProgramServiceRevenueAmt0228127
IRS990/PYRevenuesLessExpensesAmt039076
IRS990/PYSalariesCompEmpBnftPaidAmt0273337
IRS990/PYTotalExpensesAmt0653194
IRS990/PYTotalRevenueAmt0692270
IRS990/ReconcilationRevenueExpnssAmt0132803
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt028417
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0176842
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0492351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0360235
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0336924
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01292265
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0140927
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02622702
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.96490
IRS990ScheduleA/PublicSupportTotal170Amt02339518
IRS990ScheduleA/SubstantialContributorsTotAmt0283184
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0360235
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0336924
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01292265
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0140927
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02622702
IRS990ScheduleA/TotalSupportAmt02622702
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04875
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052906
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057781
IRS990ScheduleD/ExpensesSubtotalAmt0458181
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01123
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01123
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt065396
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt140139
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-TO-USE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FINANCING LEASE RIGHT-TO-USE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt078896
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt140403
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FINANCING LEASE LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt0590984
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART XIII TENANT SECURITY DEPOSIT
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0General Explanation Attachment
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04875
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0105535
IRS990ScheduleD/TotalExpensesPerForm990Amt0458181
IRS990ScheduleD/TotalLiabilityAmt0119299
IRS990ScheduleD/TotalRevenuePerForm990Amt0590984
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IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JULISSA CARIELO
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0101308
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SPOUSE OWNS OCCUPIED BUILDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02012
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0ACCRUED RENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt02012
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JULISSA CARIELO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt02012
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt01
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0MARKET
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IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt03588
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
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IRS990ScheduleM/RealEstateOtherGrp/NonCashCheckboxInd0X

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