Civic Intelligence

Black Being

EIN 85-2932988 • 501(c)3 • Inglewood, CA

Profile

To encourage intergenerational and collective healing through meditation- based practices and holistic programs for communities impacted by systemic racism.

112 S Market Street Unit 111Inglewood, CA 90301

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

54th percentile

3.7%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

92nd percentile

97%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

60th percentile

6.5%

Faster revenue growth than 60% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$406,653

Up $136,683 (+51%) from 2023

Liabilities

Up

$33,413

Up $33,413 from 2023

Net Assets

Up

$373,240

Up $103,270 (+38%) from 2023

Revenue

Down

$274,705

Down $166,262 (-38%) from 2023

Expenses

Down

$264,647

Down $11,294 (-4.1%) from 2023

Net Income

Down

$10,058

Down $154,968 (-94%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2021: $61,451Liabilities 2021: $2,400Net Assets 2021: $59,0512021Assets 2022: $104,944Liabilities 2022: $0Net Assets 2022: $104,9442022Assets 2023: $269,970Liabilities 2023: $0Net Assets 2023: $269,9702023Assets 2024: $406,653Liabilities 2024: $33,413Net Assets 2024: $373,2402024

Highlighted filing

2024

Assets$406,653
Liabilities$33,413
Net Assets$373,240

Operations Trend

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

$600K$400K$200K$0Revenue 2021: $82,816Expenses 2021: $23,765Net Income 2021: $59,0512021Revenue 2022: $242,301Expenses 2022: $196,408Net Income 2022: $45,8932022Revenue 2023: $440,967Expenses 2023: $275,941Net Income 2023: $165,0262023Revenue 2024: $274,705Expenses 2024: $264,647Net Income 2024: $10,0582024

Highlighted filing

2024

Revenue$274,705
Expenses$264,647
Net Income$10,058

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.0
Gross Receipts
$274,705
Mission and Program Overview

Mission

We exist to encourage physical, mental, and emotional wellbeing, through practices and programs anchored in culture and ancestral wisdoms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$117,788-
Cash and Non-Interest-Bearing Accounts$179,184$105,485▼ $73,699
Accounts Receivable-$74,000-
Land, Buildings, and Equipment, Net$85,411$72,599▼ $12,812
Total Assets$269,970$406,653▲ $136,683
Other Assets Total$5,375$36,781▲ $31,406
Liabilities
Other Liabilities-$32,088-
Accounts Payable and Accrued Expenses$0$1,325▲ $1,325
Total Liabilities$0$33,413▲ $33,413
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,912$242,344▲ $97,432
Net Assets With Donor Restrictions$125,058$130,896▲ $5,838
Total Net Assets Fund Balance$269,970$373,240▲ $103,270
Total Liabilities and Net Assets / Fund Balance$269,970$406,653▲ $136,683

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$72,599$17,082$89,681
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Other Assets Org$5,375--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Allison M SimonExecutive DirectorFT$36,637$36,637

Board Members and Trustees

NameTitle
Nicole CardozaBoard Chair
Aretta LambornBoard Member
Ayesha MartinBoard Member
Sydney ReeceBoard Member
Dhaujee KellyBoard Secretary
Christine MargiottaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$145,998
Program Service Revenue
$128,426
Investment Income
$281
Other Revenue
$0
All Other Contributions
$142,118
Change in Net Assets
$10,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$193,813
Salaries, Compensation, and Employee Benefits$70,834
Total Fundraising Expense$683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$38,997$28,148$0$67,145
Current Officers, Directors, Trustees, and Key Employees$0$36,637$0$36,637
Occupancy$0$34,147$0$34,147
Other Salaries and Wages$0$28,580$0$28,580
Fees for Services Accounting$0$19,090$0$19,090
Office Expenses$8,052$8,711$621$17,384
Depreciation Depletion$0$12,811$0$12,811
Other Expenses$3,627$6,885$62$10,574
Advertising$0$10,312$0$10,312
Insurance$0$6,189$0$6,189
Payroll Taxes$0$5,617$0$5,617
Fees for Services Legal$0$2,536$0$2,536
Travel$0$480$0$480
Total Functional Expenses$59,018$204,946$683$264,647
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease - Short Term$23,442
Operating Lease - Long Term$8,646
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board shall cause an annual report to be furnished not later than 120 days after the close of the corporation's fiscal year.

Form 990, Part VI, Section B, Line 12C

In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all the material facts to the directors.

Form 990, Part VI, Section B, Line 15

Members of the general board of directors shall not receive any compensation for their services as directors.

Form 990, Part VI, Section C, Line 19

The organization makes its documents available to the public upon reasonable request. 990 forms are available on guidestar.org. And irs.gov.

Filing and Contact Details

Filer

Filer Name
Black Being
EIN
85-2932988
Phone
3107668978
Address
112 S MARKET STREET UNIT 111, INGLEWOOD, CA 90301

Signing Officer

Name
Nicole Cardoza
Title
Board Chair
Phone
8603348537
Signed
2025-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allison M Simon
Formed
2020
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
15

Preparer

Firm
Easy Office Dba Jitasa
Address
1120 S RACKHAM WAY SUITE 300, MERIDIAN, ID 83642
Preparer
Jeremy Cork
Phone
2082874777
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract service expenses

Form 990, Part XI, Line 9

NET ASSET ADJUSTMENT

Form 990, Part XII, Line 1

The organization has changed from cash to accrual method of accounting to better reflect the nature of revenue and expense activity.

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IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0117788
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0145998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0352585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0239893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt082216
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0820692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt037
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0208084
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0352323
IRS990ScheduleA/SubstantialContributorsTotAmt0468369
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0145998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0352585
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0239893
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt082216
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0820692
IRS990ScheduleA/TotalSupportAmt0820729
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
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt072599
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt017082
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt089681
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt031406
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15375
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023442
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18646
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE - SHORT TERM
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE - LONG TERM
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072599
IRS990ScheduleD/TotalBookValueOtherAssetsAmt036781
IRS990ScheduleD/TotalLiabilityAmt032088
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD SHALL CAUSE AN ANNUAL REPORT TO BE FURNISHED NOT LATER THAN 120 DAYS AFTER THE CLOSE OF THE CORPORATION'S FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL THE MATERIAL FACTS TO THE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE GENERAL BOARD OF DIRECTORS SHALL NOT RECEIVE ANY COMPENSATION FOR THEIR SERVICES AS DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE TO THE PUBLIC UPON REASONABLE REQUEST. 990 FORMS ARE AVAILABLE ON GUIDESTAR.ORG. AND IRS.GOV.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT SERVICE EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET ASSET ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS CHANGED FROM CASH TO ACCRUAL METHOD OF ACCOUNTING TO BETTER REFLECT THE NATURE OF REVENUE AND EXPENSE ACTIVITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0269970
IRS990/TotalAssetsEOYAmt0406653
IRS990/TotalAssetsGrp/BOYAmt0269970
IRS990/TotalAssetsGrp/EOYAmt0406653
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0145998

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