Civic Intelligence

Changing Lights Inc

EIN 84-3048123 • 501(c)3 • Palm Beach Gardens, FL

Profile

Provide home and education to orphans

1421 14th TerracePalm Beach Gardens, FL 33418

changinglights.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $1 (-100%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Flat

$0

Flat from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2023

Expenses

Flat

$0

Flat from 2023

Net Income

Flat

$0

Flat from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1$0Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $1Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities$0
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$0Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses$0
Net Income$0
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1$0$0$0$0$0
2022Detailed filing. Detailed filing data is available for this year.$0$0$0$0$0$0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.1
Gross Receipts
$0
Mission and Program Overview

Mission

We are on a heartfelt mission to provide a safe, loving, and nurturing environment for children in need. Our current orphanage has been a sanctuary for many young lives, but now, we need your help to take the next big step. We are raising funds to purchase new land and build a larger, better-equipped orphanage in Oaxaca, Mexico.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$0-
Total Assets$0$0→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Julian ParragaPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
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 6

“We have members with designated titles/roles.”

Part VI Line 4

“New president was elected for the 2024 term.”

Part VI Line 7A

“The organization has a president, treasurer, and secretary. All are appointed as directors as well.”

Part VI Line 19

“We have these documents available by "upon request" if needed.”

Filing and Contact Details

Filer

Filer Name
Changing Lights Inc
EIN
84-3048123
Phone
5612550703
Address
1421 14TH TERRACE, PALM BEACH GARDENS, FL 33418

Signing Officer

Name
Julian Parraga
Title
President
Phone
5626682048
Signed
2025-11-16

Organization Details

Principal Officer
Julian Parraga
Formed
2019
Legal Domicile
Fl
Voting Board Members
0
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

Part I Line 1

“We are on a heartfelt mission to provide a safe, loving, and nurturing environment for children in need. Our current orphanage has been a sanctuary for many young lives, but now, we need your help to take the next big step. We are raising funds to purchase new land and build a larger, better-equipped orphanage in Oaxaca, Mexico.”

Part V Line 14B

“The organization is not involved in any indoor tanning activities.”

Part XII Line 2C

“The organization hires an accountant to review and prepare financial statement.”

Raw XML Appendix269 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization is not involved in any indoor tanning activities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2We have members with designated titles/roles.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5We have these documents available by "upon request" if needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HIRES AN ACCOUNTANT TO REVIEW AND PREPARE FINANCIAL STATEMENT.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05626682048
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHANGING LIGHTS INC
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0843048123
ReturnHeader/Filer/PhoneNum05612550703
ReturnHeader/Filer/USAddress/AddressLine1Txt01421 14TH TERRACE
ReturnHeader/Filer/USAddress/CityNm0PALM BEACH GARDENS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033418
ReturnHeader/ReturnTs02025-11-16T12:25:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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