Civic Intelligence

Top Lider Inc.

990EZ • Fiscal year 2022 • EIN 82-2150244

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

3665 Loyola CTMerced, CA 95348

(209) 522-3388

Siviq Scores

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

Liabilities / Assets

97th percentile

2.27x

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

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

Liabilities / Revenue

99th percentile

9.21x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

3rd percentile

-385%

Higher net margin than 3% of similar nonprofits.

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

Top Officer Pay

87th percentile

$28,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 51.6% of source-year revenue.

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

Asset Growth

98th percentile

595%

Faster asset growth than 98% of similar nonprofits.

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

Revenue Growth

93rd percentile

257%

Faster revenue growth than 93% of similar nonprofits.

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

Assets

Up

$220,432

Up $188,717 (+595%) from 2021

Net Assets

Down

-$279,468

Down $208,714 (-295%) from 2021

Liabilities

Up

$499,900

Up $397,431 (+388%) from 2021

Revenue

Up

$54,266

Up $39,071 (+257%) from 2021

Expenses

Up

$262,980

Up $163,733 (+165%) from 2021

Net Income

Down

-$208,714

Down $124,662 (-148%) from 2021

Historical Trend

Balance Sheet Trend

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

$500K$0-$500KAssets 2018: $2,798Liabilities 2018: $1,696Net Assets 2018: $1,1022018Assets 2019: $2,500Liabilities 2019: $2,773Net Assets 2019: -$2732019Assets 2020: $13,298Liabilities 2020: $0Net Assets 2020: $13,2982020Assets 2021: $31,715Liabilities 2021: $102,469Net Assets 2021: -$70,7542021Assets 2022: $220,432Liabilities 2022: $499,900Net Assets 2022: -$279,4682022Assets 2024: $58,783Liabilities 2024: $493,821Net Assets 2024: -$435,0382024

Highlighted filing

2022

Assets$220,432
Liabilities$499,900
Net Assets-$279,468

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2018: $174,058Expenses 2018: $172,956Net Income 2018: $1,1022018Revenue 2019: $290,717Expenses 2019: $292,090Net Income 2019: -$1,3732019Revenue 2020: $66,848Expenses 2020: $53,277Net Income 2020: $13,5712020Revenue 2021: $15,195Expenses 2021: $99,247Net Income 2021: -$84,0522021Revenue 2022: $54,266Expenses 2022: $262,980Net Income 2022: -$208,7142022Revenue 2024: $199,471Expenses 2024: $209,027Net Income 2024: -$9,5562024

Highlighted filing

2022

Revenue$54,266
Expenses$262,980
Net Income-$208,714
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$54,266
Mission and Program Overview

Mission

The primary mission of top lider is to offer specialized seminars to the hispanic community, intended to redesign the student's minds so that each, within their own moral, educational, intellectual, economic, religious, and spiritual basis, can make a life-changing transformation.

Program Services

DescriptionGrantsExpenses
BASIC PROGRAM: THIS PROGRAM IS A THREE DAY 30 HOUR PROGRAM WHERE STUDENTS ARE ASKED TO DEFINE, EXAMINE, AND IF NECESSARY CONFRONT HIS OR HER BELIEFS ON WHICH THEIR GOALS, THOUGHTS, AND ACTIONS ARE BASED AND THUS PROVIDE AN OPPORTUNITY FOR THEM TO DISCARD OR MODIFY THE SUCCES-IMPEDING ONES AND STRENGTHEN THOSE THAT EDIFY THEM. IT IS A SEMINAR FOR STUDENTS TO EXAMINE THE HUMAN INFLUENCES THAT AFFECT THEM AND TO EVALUATE EACH, AND THEIR RESPONSIVE ACTS, ACCORDINGLY, AS THEY SEE FIT FOR THEIR MAKING OF A BETTER LIFE.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARICELA PENAPresidentPT$28,000-$28,000
RAUL PENATreasurerPT$14,500-$14,500
LETICIA MENDOZASecretaryPT$7,490-$7,490
DULCE MENDOZABoard Of DirectorPT$2,200-$2,200
Filing and Contact Details

Filer

Filer Name
Top Lider Inc
EIN
82-2150244
Phone
2095223388
Address
3665 LOYOLA CT, MERCED, CA 95348

Signing Officer

Name
Maricela Pena
Title
President
Phone
2095223388
Signed
2023-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Kemper CPA Group Llp
Address
478 EAST YOSEMITE AVE SUITE A, MERCED, CA 95340
Preparer
Jorge Cisneros CPA
Phone
2097222794
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 1,933. Description: other expenses. Amount: 31,707. Total to form 990-ez, line 14: 33,640.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: office expense. Amount: 12,806. Description: professional fees. Amount: 3,322. Description: seminar & education exp. Amount: 26,686. Description: telephone exp. Amount: 6,560. Description: rent expense. Amount: 7,812. Description: utilities. Amount: 3,683. Description: insurance. Amount: 1,164. Description: interest. Amount: 163. Total to form 990-ez, line 16: 62,196.

Form 990-ez, Part II, Line 24 - Other Assets

Description: other depreciable assets. Beg. Of year amount: 13,333. End of year amount: 11,400.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: tl credit card. Beg. Of year amount: 1,069. End of year amount: 0. Description: eidl loan. Beg. Of year amount: 15,000. End of year amount: 0. Description: sba loan. Beg. Of year amount: 86,400. End of year amount: 86,400. Description: new sba loan. Beg. Of year amount: 0. End of year amount: 413,500.

Raw XML Appendix153 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERCED
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt32200
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARICELA PENA
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD OF DIRECTOR
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IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0THE PRIMARY MISSION OF TOP LIDER IS TO OFFER SPECIALIZED SEMINARS TO THE HISPANIC COMMUNITY, INTENDED TO REDESIGN THE STUDENT'S MINDS SO THAT EACH, WITHIN THEIR OWN MORAL, EDUCATIONAL, INTELLECTUAL, ECONOMIC, RELIGIOUS, AND SPIRITUAL BASIS, CAN MAKE A LIFE-CHANGING TRANSFORMATION.
IRS990EZ/PrintingPublicationsPostageAmt053066
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BASIC PROGRAM: THIS PROGRAM IS A THREE DAY 30 HOUR PROGRAM WHERE STUDENTS ARE ASKED TO DEFINE, EXAMINE, AND IF NECESSARY CONFRONT HIS OR HER BELIEFS ON WHICH THEIR GOALS, THOUGHTS, AND ACTIONS ARE BASED AND THUS PROVIDE AN OPPORTUNITY FOR THEM TO DISCARD OR MODIFY THE SUCCES-IMPEDING ONES AND STRENGTHEN THOSE THAT EDIFY THEM. IT IS A SEMINAR FOR STUDENTS TO EXAMINE THE HUMAN INFLUENCES THAT AFFECT THEM AND TO EVALUATE EACH, AND THEIR RESPONSIVE ACTS, ACCORDINGLY, AS THEY SEE FIT FOR THEIR MAKING OF A BETTER LIFE.
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DEPRECIATION. AMOUNT: 1,933. DESCRIPTION: OTHER EXPENSES. AMOUNT: 31,707. TOTAL TO FORM 990-EZ, LINE 14: 33,640.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OFFICE EXPENSE. AMOUNT: 12,806. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 3,322. DESCRIPTION: SEMINAR & EDUCATION EXP. AMOUNT: 26,686. DESCRIPTION: TELEPHONE EXP. AMOUNT: 6,560. DESCRIPTION: RENT EXPENSE. AMOUNT: 7,812. DESCRIPTION: UTILITIES. AMOUNT: 3,683. DESCRIPTION: INSURANCE. AMOUNT: 1,164. DESCRIPTION: INTEREST. AMOUNT: 163. TOTAL TO FORM 990-EZ, LINE 16: 62,196.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 13,333. END OF YEAR AMOUNT: 11,400.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: TL CREDIT CARD. BEG. OF YEAR AMOUNT: 1,069. END OF YEAR AMOUNT: 0. DESCRIPTION: EIDL LOAN. BEG. OF YEAR AMOUNT: 15,000. END OF YEAR AMOUNT: 0. DESCRIPTION: SBA LOAN. BEG. OF YEAR AMOUNT: 86,400. END OF YEAR AMOUNT: 86,400. DESCRIPTION: NEW SBA LOAN. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 413,500.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0MARICELA PENA
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ReturnHeader/BusinessOfficerGrp/PhoneNum02095223388
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOP LIDER INC
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ReturnHeader/Filer/EIN0822150244
ReturnHeader/Filer/PhoneNum02095223388
ReturnHeader/Filer/USAddress/AddressLine1Txt03665 LOYOLA CT
ReturnHeader/Filer/USAddress/CityNm0MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095348
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0370818432
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEMPER CPA GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0478 EAST YOSEMITE AVE SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERCED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095340
ReturnHeader/PreparerPersonGrp/PhoneNum02097222794
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JORGE CISNEROS CPA
ReturnHeader/ReturnTs02023-11-16T15:56:55-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARICELA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PENA
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits