Civic Intelligence

Developing Leaders Ministries

990EZ • Fiscal year 2025 • EIN 83-3266358

Jan 01, 2025 to Dec 31, 2025

Organization ProfileN/A
736 Silver Valley TrailWalnut, CA 91789

(714) 784-6308

Siviq Scores

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

Liabilities / Assets

95th percentile

0.92x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

94th percentile

0.53x

Higher debt load relative to revenue than 94% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

47th percentile

1.6%

Higher net margin than 47% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$28,400

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 35.7% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

51st percentile

2.6%

Faster asset growth than 51% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-21%

Faster revenue growth than 23% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$45,539

Up $1,138 (+2.6%) from 2024

Net Assets

Up

$3,643

Up $1,295 (+55%) from 2024

Liabilities

Down

$41,896

Down $157 (-0.4%) from 2024

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin47th percentile

Revenue

Down

$79,631

Down $21,298 (-21%) from 2024

Expenses

Up

$78,336

Up $12,884 (+20%) from 2024

Net Income

Down

$1,295

Down $34,182 (-96%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth51st percentile

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

$50K$0-$50KAssets 2019: $17,365Liabilities 2019: $1,158Net Assets 2019: $16,2072019Assets 2020: $18,334Liabilities 2020: $42,204Net Assets 2020: -$23,8702020Assets 2021: $7,308Liabilities 2021: $41,963Net Assets 2021: -$34,6552021Assets 2022: $3,623Liabilities 2022: $41,698Net Assets 2022: -$38,0752022Assets 2023: $8,547Liabilities 2023: $41,676Net Assets 2023: -$33,1292023Assets 2024: $44,401Liabilities 2024: $42,053Net Assets 2024: $2,3482024Assets 2025: $45,539Liabilities 2025: $41,896Net Assets 2025: $3,6432025

Highlighted filing

2025

Assets$45,539
Liabilities$41,896
Net Assets$3,643
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $83,780Expenses 2019: $67,623Net Income 2019: $16,1572019Revenue 2020: $87,635Expenses 2020: $127,712Net Income 2020: -$40,0772020Revenue 2021: $114,205Expenses 2021: $124,990Net Income 2021: -$10,7852021Revenue 2022: $116,921Expenses 2022: $120,341Net Income 2022: -$3,4202022Revenue 2023: $90,518Expenses 2023: $85,572Net Income 2023: $4,9462023Revenue 2024: $100,929Expenses 2024: $65,452Net Income 2024: $35,4772024Revenue 2025: $79,631Expenses 2025: $78,336Net Income 2025: $1,2952025

Highlighted filing

2025

Revenue$79,631
Expenses$78,336
Net Income$1,295
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 31, 2026
Return Version
2025v4.1
Gross Receipts
$79,631
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
To coordinate mission activities of bible course, disciple training, and choir group to help children become successful bi-vocational church leaders-$36,000
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hsiang Yuan John LeiCEOFT$0$28,400$28,400
Gary C TamSecretaryPT$0--
Yanchin Alex HsiaoCFOPT$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
2026-03-31
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 1,979”

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

“Bank charge 60”

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

“Dues and subscriptions 480”

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

“Mission expense 36,000”

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

“Office expense 4,136”

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

“Payroll taxes 2,013”

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

“Postage 296”

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

“Utilities 3,572”

Form 990-EZ, Part II, Line 26, Liabilities

“Payroll liabilities Beginning of year 1,353, End of year 1,317”

Form 990-EZ, Part II, Line 26, Liabilities

“SBA Loan Beginning of year 40,700, End of year 40,579”

Raw XML Appendix146 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/BooksInCareOfDetail/PersonNm0Kevin Hsu CPA Accountancy Corp
IRS990EZ/BooksInCareOfDetail/PhoneNum07147846308
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01800 E Lambert Rd Suite 268
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Brea
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd092821
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt044401
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045539
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt079631
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01295
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01400
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IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt044401
IRS990EZ/Form990TotalAssetsGrp/EOYAmt045539
IRS990EZ/GrossReceiptsAmt079631
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt02348
IRS990EZ/NetAssetsOrFundBalancesEOYAmt03643
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt02348
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt03643
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt028400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Hsiang Yuan John Lei
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Gary C Tam
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Yanchin Alex Hsiao
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2CFO
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt048536
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To coordinate mission activities of bible course, disciple training, and choir group to help children become successful bi-vocational church leaders
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt036000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt028400
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0CA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt042053
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt041896
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt078336
IRS990EZ/TotalProgramServiceExpensesAmt036000
IRS990EZ/TotalRevenueAmt079631
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt079631
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0100929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt090518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0116921
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt091089
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0479088
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0479088
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt079631
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0100929
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt090518
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0116921
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt091089
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0479088
IRS990ScheduleA/TotalSupportAmt0479088
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Interest 1,979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Bank charge 60
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Dues and subscriptions 480
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Mission expense 36,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Office expense 4,136
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Payroll taxes 2,013
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Postage 296
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Utilities 3,572
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll liabilities Beginning of year 1,353, End of year 1,317
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SBA Loan Beginning of year 40,700, End of year 40,579
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part II, Line 26, Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Hsiang Yuan Lei
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Developing Leaders Ministries
ReturnHeader/Filer/BusinessNameControlTxt0DEVE
ReturnHeader/Filer/EIN0833266358
ReturnHeader/Filer/USAddress/AddressLine1Txt0736 Silver Valley Trail
ReturnHeader/Filer/USAddress/CityNm0Walnut
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091789
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954870111
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEVIN HSU CPA ACCOUNTANCY CORP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01800 E LAMBERT RD STE 268
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092821
ReturnHeader/PreparerPersonGrp/PhoneNum07147846308
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN C HSU
ReturnHeader/ReturnTs02026-03-31T01:35:21-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,539
Liabilities
$41,896
Net assets
$3,643
Revenue
$79,631
Expenses
$78,336
Net income
$1,295
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.46$0.42$0.04$0.80$0.78$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.44$0.42$0.02$1.01$0.65$0.35
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.42$0.33$0.91$0.86$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.04$0.42$0.38$1.17$1.20$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.07$0.42$0.35$1.14$1.25$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.18$0.42$0.24$0.88$1.28$0.40
2019Detailed filing. Detailed filing data is available for this year.$0.17$0.01$0.16$0.84$0.68$0.16