Civic Intelligence

Top Lider Inc.

990EZ • Fiscal year 2023 • EIN 82-2150244

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

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

99th percentile

6.72x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

98th percentile

2.72x

Higher debt load relative to revenue than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

7th percentile

-79%

Higher net margin than 7% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

85th percentile

$20,450

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

7th percentile

-66%

Faster asset growth than 7% of similar nonprofits.

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

Revenue Growth

96th percentile

239%

Faster revenue growth than 96% of similar nonprofits.

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

Assets

Down

$74,418

Down $146,014 (-66%) from 2022

Net Assets

Down

-$425,482

Down $146,014 (-52%) from 2022

Liabilities

Flat

$499,900

Flat from 2022

Revenue

Up

$183,894

Up $129,628 (+239%) from 2022

Expenses

Up

$329,908

Up $66,928 (+25%) from 2022

Net Income

Up

-$146,014

Up $62,700 (+30%) from 2022

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 2023: $74,418Liabilities 2023: $499,900Net Assets 2023: -$425,4822023Assets 2024: $58,783Liabilities 2024: $493,821Net Assets 2024: -$435,0382024

Highlighted filing

2023

Assets$74,418
Liabilities$499,900
Net Assets-$425,482

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 2023: $183,894Expenses 2023: $329,908Net Income 2023: -$146,0142023Revenue 2024: $199,471Expenses 2024: $209,027Net Income 2024: -$9,5562024

Highlighted filing

2023

Revenue$183,894
Expenses$329,908
Net Income-$146,014
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$183,894
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$20,450-$20,450
LETICIA MENDOZA-PATRICIOSecretaryPT$0--
SUSAN VERDUZCOTreasurerPT$0--
ROSA VERDUZCOBoard Of Director-$0--
CAROLINA VALERIOBoard Of Director-$0--
RAUL PENABoard Of Director-$0--
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
2024-11-11
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: 1,500. Description: other expenses. Amount: 36,668. Total to form 990-ez, line 14: 38,168.

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

Description: office expense. Amount: 3,787. Description: professional fees. Amount: 8,502. Description: seminar & education exp. Amount: 24,386. Description: telephone exp. Amount: 4,940. Description: rent expense. Amount: 10,715. Description: utilities. Amount: 809. Description: bank service charge. Amount: 5,527. Total to form 990-ez, line 16: 58,666.

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

Description: other depreciable assets. Beg. Of year amount: 11,400. End of year amount: 9,900.

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

Description: sba loan. Beg. Of year amount: 86,400. End of year amount: 86,400. Description: new sba loan. Beg. Of year amount: 413,500. End of year amount: 413,500.

Raw XML Appendix164 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.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt010434
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MARICELA PENA
IRS990EZ/BooksInCareOfDetail/PhoneNum02095223388
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03665 LOYOLA CT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERCED
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd095348
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0209032
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt074418
IRS990EZ/GrossReceiptsAmt0183894
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-279468
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-425482
IRS990EZ/OccupancyRentUtltsAndMaintAmt038168
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt020450
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARICELA PENA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LETICIA MENDOZA-PATRICIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SUSAN VERDUZCO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROSA VERDUZCO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CAROLINA VALERIO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5RAUL PENA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD OF DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD OF DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD OF DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt011400
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09900
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt058666
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
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/PrintingPublicationsPostageAmt058769
IRS990EZ/ProgramServiceRevenueAmt0183894
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.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd00
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IRS990EZ/SalariesOtherCompEmplBnftAmt066059
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0499900
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0329908
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0183894
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.TOPLIDER.ORG
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0183894
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt054266
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0238160
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0238160
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0183894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt054266
IRS990ScheduleA/Total509Grp/TotalAmt0238160
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0183894
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt054266
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0238160
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DEPRECIATION. AMOUNT: 1,500. DESCRIPTION: OTHER EXPENSES. AMOUNT: 36,668. TOTAL TO FORM 990-EZ, LINE 14: 38,168.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: OFFICE EXPENSE. AMOUNT: 3,787. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 8,502. DESCRIPTION: SEMINAR & EDUCATION EXP. AMOUNT: 24,386. DESCRIPTION: TELEPHONE EXP. AMOUNT: 4,940. DESCRIPTION: RENT EXPENSE. AMOUNT: 10,715. DESCRIPTION: UTILITIES. AMOUNT: 809. DESCRIPTION: BANK SERVICE CHARGE. AMOUNT: 5,527. TOTAL TO FORM 990-EZ, LINE 16: 58,666.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 11,400. END OF YEAR AMOUNT: 9,900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: SBA LOAN. BEG. OF YEAR AMOUNT: 86,400. END OF YEAR AMOUNT: 86,400. DESCRIPTION: NEW SBA LOAN. BEG. OF YEAR AMOUNT: 413,500. END OF YEAR AMOUNT: 413,500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 14
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/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARICELA PENA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02095223388
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOP LIDER INC
ReturnHeader/Filer/BusinessNameControlTxt0TOPL
ReturnHeader/Filer/EIN0822150244
ReturnHeader/Filer/PhoneNum02095223388
ReturnHeader/Filer/USAddress/AddressLine1Txt03665 LOYOLA CT
ReturnHeader/Filer/USAddress/CityNm0MERCED
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095348
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
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/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JORGE CISNEROS CPA
ReturnHeader/ReturnTs02024-11-14T16:55:14-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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Filings