Civic Intelligence

Spreading Light

990 • Fiscal year 2022 • EIN 81-4909671

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 15, 2024

35737 Van Born RoadRomulus, MI 48174-4064

(585) 244-0003

Siviq Scores

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

Liabilities / Assets

95th percentile

1.00x

Higher debt load relative to assets than 95% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.03x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

41st percentile

0.0%

Higher net margin than 41% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

4th percentile

-83%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

96th percentile

493%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Down

$11,394

Down $53,780 (-83%) from 2021

Net Assets

Down

$0

Down $6,639 (-100%) from 2021

Liabilities

Down

$11,394

Down $47,141 (-81%) from 2021

Revenue

Up

$365,334

Up $303,676 (+493%) from 2021

Expenses

Up

$365,334

Up $310,315 (+564%) from 2021

Net Income

Down

$0

Down $6,639 (-100%) from 2021

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2021: $65,174Liabilities 2021: $58,535Net Assets 2021: $6,6392021Assets 2022: $11,394Liabilities 2022: $11,394Net Assets 2022: $02022Assets 2024: $11,741Liabilities 2024: $1,502Net Assets 2024: $10,2392024

Highlighted filing

2022

Assets$11,394
Liabilities$11,394
Net Assets$0

Operations Trend

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

$400K$300K$200K$100K$0Revenue 2021: $61,658Expenses 2021: $55,019Net Income 2021: $6,6392021Revenue 2022: $365,334Expenses 2022: $365,334Net Income 2022: $02022Revenue 2024: $18,264Expenses 2024: $9,465Net Income 2024: $8,7992024

Highlighted filing

2022

Revenue$365,334
Expenses$365,334
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 15, 2024
Return Version
2022v5.0
Gross Receipts
$365,334
Mission and Program Overview

Mission

Our mission is to educate strengthen students businesses and help people in their communities to be stable in their lives live their dream and fulfill their purpose for themselves and the common good.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,639$11,394▲ $4,755
Loans From Officers Directors$5,639$0▼ $5,639
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$6,639$11,394▲ $4,755
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$1,000$11,394▲ $10,394
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$6,639$11,394▲ $4,755
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$6,639$11,394▲ $4,755

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$3,500$2,500$0
Land$0-$0
Equipment$7,894$1,000$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
El Marty De BelkoBoard President
Thierry BatalongaSecretary General
Lise De BelkoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$220,331
Program Service Revenue
$145,003
Investment Income
$0
Other Revenue
$0
All Other Contributions
$134,151
Change in Net Assets
$0

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3$51,065based on hourly rate based on hourly rate based on hourly rate based on hourly rate
Other Non Cash Contri Table1$43,379based on hourly rate based on hourly rate based on hourly rate based on hourly rate
Real Estate Other1$6,000Cost of monthly rent
Other Non Cash Contri Table1$560Toys
Total Noncash Contributions6$101,004-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$241,599
Salaries, Compensation, and Employee Benefits$123,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$203,940$6,314$0$210,254
Current Officers, Directors, Trustees, and Key Employees$71,040$0$0$71,040
Other Salaries and Wages$32,065$0$0$32,065
Occupancy$21,875$0$0$21,875
Payroll Taxes$20,630$0$0$20,630
Office Expenses$0$2,793$0$2,793
Information Technology$2,451$0$0$2,451
Insurance$0$2,450$0$2,450
Fees for Services Other$450$438$0$888
Fees for Services Accounting$0$581$0$581
Interest$0$180$0$180
Fees for Services Legal$0$127$0$127
Total Functional Expenses$352,451$12,883$0$365,334
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$5,639$0▼ $5,639
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Part VI, Line 2

| Employee:, Relationship:, Employee:| El Marty De Belko, Family Relationship, Lise De Belko|

Part VI, Section A, Line 6

1 - Committed Member. Also called Blue member. 2 - Active Member. Also called Green member. 3 - Intermediate Member. Also called Yellow member. 4 - New Convert. Also called Pink member. 5 - Inactive Member. Also called Grey member.

Part VI, Section A, Line 7A

| Class of the Person:, Nature of their rights:| Active Members, Voting|

Part VI, Section B, Line 11B

No review was or will be conducted

Part VI, Section B, Line 12C

Expenses are disbursed following a chain of command validation by signing a statement of need or authorized verbally.

Part VI, Section C, Line 19

Anybody requesting our documents can receive them

Filing and Contact Details

Filer

Filer Name
Spreading Light Ministry
EIN
81-4909671
In Care Of
% Lise De Belko
Address
35737 Van Born Road, Romulus, MI 48174-4064

Signing Officer

Name
El Marty C De Belko
Title
Board President
Signed
2024-04-15
Discuss with paid preparer
No

Organization Details

Formed
2017
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
2
Employees
0
Volunteers
0
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IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0624410
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0145003
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0145003
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt00
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0145003
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt07894
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01000
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt08894
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03500
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02500
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt06000
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011394
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IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/Form8283ReceivedCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt13
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt21
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Labor
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1Education
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0based on hourly rate based on hourly rate based on hourly rate based on hourly rate
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1based on hourly rate based on hourly rate based on hourly rate based on hourly rate
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IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt151065
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt2560
IRS990ScheduleM/RealEstateOtherGrp/ContributionCnt01
IRS990ScheduleM/RealEstateOtherGrp/MethodOfDeterminingRevenuesTxt0Cost of monthly rent
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IRS990ScheduleM/RealEstateOtherGrp/NoncashContributionsRptF990Amt06000
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IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0.-Number Of Item Contributed: 0
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt1.-Number Of Item Contributed: 0
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt2.-Number Of Item Contributed: 0
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0FormAndLineReferenceDesc: Part I, Column(b)
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc1FormAndLineReferenceDesc: Part I, Column(b)
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc2FormAndLineReferenceDesc: Part I, Column(b)
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Employee:, Relationship:, Employee:| El Marty De Belko, Family Relationship, Lise De Belko|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11 - Committed Member. Also called Blue member. 2 - Active Member. Also called Green member. 3 - Intermediate Member. Also called Yellow member. 4 - New Convert. Also called Pink member. 5 - Inactive Member. Also called Grey member.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2| Class of the Person:, Nature of their rights:| Active Members, Voting|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Expenses are disbursed following a chain of command validation by signing a statement of need or authorized verbally.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Anybody requesting our documents can receive them
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI, Section B, Line 11b

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