Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
4.88x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 47.7% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
23rd percentile
Faster revenue growth than 23% of similar nonprofits.
Balance Sheet
Assets
Up$8,547
Up $4,924 (+136%) from 2022
Net Assets
Up-$33,129
Up $4,946 (+13%) from 2022
Liabilities
Down$41,676
Down $22 (-0.1%) from 2022
Revenue And Expenses
Revenue
Down$90,518
Down $26,403 (-23%) from 2022
Expenses
Down$85,572
Down $34,769 (-29%) from 2022
Net Income
Up$4,946
Up $8,366 (+245%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- Mar 22, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $90,518
Mission and Program Overview
Mission
See Schedule O
Program Services
| Description | Grants | Expenses |
|---|---|---|
| To coordinate mission activities of bible course, disciple training, and choir group to help children become successful bi-vocational church leaders | - | $24,375 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Hsiang Yuan John Lei | CEO | FT | $43,200 | - | $43,200 |
| Gary C Tam | Secretary | PT | $0 | - | - |
| Yanchin Alex Hsiao | CFO | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Developing Leaders Ministries
- EIN
- 83-3266358
- Address
- 736 Silver Valley Trail, Walnut, CA 91789
Signing Officer
- Name
- Hsiang Yuan Lei
- Title
- CEO
- Signed
- 2024-03-22
- Discuss with paid preparer
- No
Preparer
- Firm
- Kevin Hsu CPA Accountancy Corp
- Address
- 1800 E LAMBERT RD STE 268, BREA, CA 92821
- Preparer
- Kevin C Hsu
- Phone
- 7147846308
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16, Other Expenses
“Interest 2,100”
Form 990-EZ, Part I, Line 16, Other Expenses
“Dues and subscriptions 695”
Form 990-EZ, Part I, Line 16, Other Expenses
“Insurance 723”
Form 990-EZ, Part I, Line 16, Other Expenses
“Mission expense 24,375”
Form 990-EZ, Part I, Line 16, Other Expenses
“Office expense 1,313”
Form 990-EZ, Part I, Line 16, Other Expenses
“Outside service 7,750”
Form 990-EZ, Part I, Line 16, Other Expenses
“Payroll taxes 3,347”
Form 990-EZ, Part I, Line 16, Other Expenses
“Pension expense 648”
Form 990-EZ, Part II, Line 26, Liabilities
“Payroll liabilities Beginning of year 998, End of year 976”
Form 990-EZ, Part II, Line 26, Liabilities
“SBA Loan Beginning of year 40,700, End of year 40,700”
Form 990-EZ, Part III, Line 28
“The purpose is to train the children of Ministers, migrant workers, and poor families of the church to become church leaders or bi-vocational missionaries through music schools, disciple training centers, and other organization”
Raw XML Appendix154 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Kevin Hsu CPA Accountancy Corp |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7147846308 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1800 E Lambert Rd Suite 268 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Brea |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92821 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 3623 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 8547 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 90518 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4946 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1421 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 3623 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 8547 |
| IRS990EZ/GrossReceiptsAmt | 0 | 90518 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -38075 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -33129 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -38075 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -33129 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 040.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 005.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 005.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 43200 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Hsiang Yuan John Lei |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Gary C Tam |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Yanchin Alex Hsiao |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CFO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 40951 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | See Schedule O |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | To coordinate mission activities of bible course, disciple training, and choir group to help children become successful bi-vocational church leaders |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 24375 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 43200 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 41698 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 41676 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 85572 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 24375 |
| IRS990EZ/TotalRevenueAmt | 0 | 90518 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 90518 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 116921 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 91089 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 78423 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 83780 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 460731 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 460731 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 90518 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 116921 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 91089 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 78423 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 83780 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 460731 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 460731 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Interest 2,100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Dues and subscriptions 695 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance 723 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Mission expense 24,375 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Office expense 1,313 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Outside service 7,750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Payroll taxes 3,347 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Pension expense 648 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Payroll liabilities Beginning of year 998, End of year 976 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | SBA Loan Beginning of year 40,700, End of year 40,700 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | The purpose is to train the children of Ministers, migrant workers, and poor families of the church to become church leaders or bi-vocational missionaries through music schools, disciple training centers, and other organization |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990-EZ, Part I, Line 16, Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990-EZ, Part II, Line 26, Liabilities |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990-EZ, Part II, Line 26, Liabilities |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990-EZ, Part III, Line 28 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Hsiang Yuan Lei |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Developing Leaders Ministries |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DEVE |
| ReturnHeader/Filer/EIN | 0 | 833266358 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 736 Silver Valley Trail |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Walnut |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 91789 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 954870111 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | KEVIN HSU CPA ACCOUNTANCY CORP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1800 E LAMBERT RD STE 268 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BREA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92821 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7147846308 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-03-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEVIN C HSU |
| ReturnHeader/ReturnTs | 0 | 2024-03-22T02:07:58-00:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Hsiang Yuan |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Lei |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $8,547
- Liabilities
- $41,676
- Net assets
- -$33,129
- Revenue
- $90,518
- Expenses
- $85,572
- Net income
- $4,946