Civic Intelligence

Two Springs Media

990 • Fiscal year 2024 • EIN 83-2820721

Jan 01, 2024 to Dec 31, 2024 • Filed on Jun 10, 2025

PO Box 81518Pittsburgh, PA 15217

(412) 336-8781

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

91st percentile

53%

Higher net margin than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

83rd percentile

41%

Faster asset growth than 83% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

8th percentile

-60%

Faster revenue growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$35,247

Up $10,251 (+41%) from 2023

Net Assets

Up

$35,247

Up $15,829 (+82%) from 2023

Liabilities

Down

$0

Down $5,578 (-100%) from 2023

Revenue

Down

$29,800

Down $43,989 (-60%) from 2023

Expenses

Down

$13,955

Down $65,478 (-82%) from 2023

Net Income

Up

$15,845

Up $21,489 (+381%) from 2023

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2023: $24,996Liabilities 2023: $5,578Net Assets 2023: $19,4182023Assets 2024: $35,247Liabilities 2024: $0Net Assets 2024: $35,2472024

Highlighted filing

2024

Assets$35,247
Liabilities$0
Net Assets$35,247

Operations Trend

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

$100K$50K$0-$50KRevenue 2023: $73,789Expenses 2023: $79,433Net Income 2023: -$5,6442023Revenue 2024: $29,800Expenses 2024: $13,955Net Income 2024: $15,8452024

Highlighted filing

2024

Revenue$29,800
Expenses$13,955
Net Income$15,845
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 10, 2025
Return Version
2024v5.0
Gross Receipts
$30,089
Mission and Program Overview

Mission

We exist to equip and serve Chinese Christian communities to outreach in the post modern society through films, videos, and other multimedia.

We exist to equip and serve Chinese Christian communities to outreach in the post-modern society through films, videos, and other multimedia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$22,070$29,498▲ $7,428
Accounts Receivable$0$2,838▲ $2,838
Savings and Temporary Cash Investments$2,501$2,501→ $0
Inventories for Sale or Use$426$410▼ $16
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
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0--
Rtn Earn Endowment Incm Other Fnds$0--
Cap Stk Tr Prin Current Funds$0--
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$24,997$35,247▲ $10,250
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,560$0▼ $5,560
Other Liabilities$18$0▼ $18
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,578$0▼ $5,578
Net Assets / Fund Balance
Net Assets With Donor Restrictions$12,031$29,662▲ $17,631
Net Assets Without Donor Restrictions$7,388$5,585▼ $1,803
Total Net Assets Fund Balance$19,419$35,247▲ $15,828
Total Liabilities and Net Assets / Fund Balance$24,997$35,247▲ $10,250
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chen LuoChair
Phoebe ShengCEO
Ying YinContent Creator
Leila ZhouSecretary
Phoebe WangSecretary
Liangzi SuTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,351
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,449
All Other Contributions
$28,351
Change in Net Assets
$15,845
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,955
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Information Technology$0$886$0$886
Office Expenses$0$811$0$811
Insurance$0$609$0$609
Other Expenses$416$0$0$416
Fees for Services Accounting$326$0$0$326
Advertising$0$100$0$100
Total Functional Expenses$11,549$2,406$0$13,955
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$289
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$0$0→ $0
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 11B

The preparer (myself) sent the blank form 990 to all of the board of directors before the preparer started filling it. After finishing filling the form, I will send the completed form 990 through email to all of the board of directors.

Part VI, Line 12C

During each board meeting, we make sure that all of the operations of the organization are in compliance with its conflict of interest policy.

Part VI, Line 19

Our governing documents, conflict of interest policy, and financial statements are available for the public upon request. The financial statements were included in our periodical email newsletters and were sent to our newsletter subscribers.

Part VI, Line 1A

Voting members: Board Chair Board Treasury Board Secretary I Board Secretary II Board of director of Content Creation

Filing and Contact Details

Filer

Filer Name
Two Springs Media
EIN
83-2820721
Phone
4123368781
Address
PO Box 81518, Pittsburgh, PA 15217

Signing Officer

Name
Phoebe Sheng
Title
CEO
Phone
4123368781
Signed
2025-06-10

Organization Details

Principal Officer
Phoebe Sheng
Formed
2018
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
6
Supplemental Narrative

Additional Explanations

Part III, Line 2

1. We started the post-production stage of our pilot film "American Dad". The director/editor flew in to Pittsburgh and started editing work. 2. We held an in-person workshop in the Pittsburgh Chinese Church Oakland during the weekend of September 14-15, 2024. The speakers were from Rainbow 7 Association in Taiwan. The topic of the workshop is about learning how to care for people who have different gender identities or same-sex attraction. There were about 80 people attending on Saturday and 250 people attending on Sunday. This is the first time we held a worshop on this topic and the participants generally gave us very positive feedback because an opportunity to discuss and to learn a topic in this area is rare among Chinese churches. 3. We reshot several scenes in the pilot film to make up for some scenes that were missing or had problems from our principle shooting in summer 2023.

Part V, Line 3B

We didn't have an unrelated business gross income of $1000 or more. The income we had in 2024 were from book sale and donations.

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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt07388
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05585
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0811
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0811
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Pilot editing (airticket and hard drive)
IRS990/OtherExpensesGrp/Desc1Donation from TSM to TSP
IRS990/OtherExpensesGrp/Desc2Reshoot (contractor's fee and parking tickets)
IRS990/OtherExpensesGrp/Desc3Miscelleneous
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt02645
IRS990/OtherExpensesGrp/ProgramServicesAmt17456
IRS990/OtherExpensesGrp/ProgramServicesAmt2706
IRS990/OtherExpensesGrp/ProgramServicesAmt3416
IRS990/OtherExpensesGrp/TotalAmt02645
IRS990/OtherExpensesGrp/TotalAmt17456
IRS990/OtherExpensesGrp/TotalAmt2706
IRS990/OtherExpensesGrp/TotalAmt3416
IRS990/OtherLiabilitiesGrp/BOYAmt018
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/Desc0Purchase refund
IRS990/OtherRevenueMiscGrp/Desc1Expired undeposited checks
IRS990/OtherRevenueMiscGrp/Desc2Waived insurance deductible for equipment rental
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt080
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt118
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21560
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt080
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt118
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21560
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt01658
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Phoebe Sheng
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0This is the expense for the food provided during the Rainbow 7 workshop.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0289
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0This is the salary and parking reimbursement for the videographer we hired to help us for the reshoot.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0706
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0108039
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits