Civic Intelligence

Luangel Special Needs Pet

990EZ • Fiscal year 2023 • EIN 88-2195868

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 10, 2025

Organization Profilewww.specialpets.org
9885 Graduate Driveway - 202San Diego, CA 92131

(619) 268-5000

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

95th percentile

0.89x

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

2023 filings • NTEE D • <$500k nonprofits • Source year 2023

Net Margin

4th percentile

-89%

Higher net margin than 4% of similar nonprofits.

2023 filings • NTEE D • <$500k nonprofits • Source year 2023

Top Officer Pay

92nd percentile

$3,400

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 195.4% of source-year revenue.

2023 filings • NTEE D • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

$0

No earlier filing loaded for comparison.

Net Assets

-$1,550

No earlier filing loaded for comparison.

Liabilities

$1,550

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin4th percentile

Revenue

$1,740

No earlier filing loaded for comparison.

Expenses

$3,290

No earlier filing loaded for comparison.

Net Income

-$1,550

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$20K$15K$10K$5.0K$0-$5.0KAssets 2023: $0Liabilities 2023: $1,550Net Assets 2023: -$1,5502023Assets 2024: $16,541Liabilities 2024: $9,071Net Assets 2024: $7,4702024

Highlighted filing

2023

Assets$0
Liabilities$1,550
Net Assets-$1,550
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$40K$30K$20K$10K$0-$10KRevenue 2023: $1,740Expenses 2023: $3,290Net Income 2023: -$1,5502023Revenue 2024: $37,170Expenses 2024: $28,150Net Income 2024: $9,0202024

Highlighted filing

2023

Revenue$1,740
Expenses$3,290
Net Income-$1,550
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 10, 2025
Return Version
2023v6.0
Gross Receipts
$1,740
Mission and Program Overview

Mission

LuAngel Special Pets Health Center is focused on improving the quality of life for animals with special needs, including pets with medical conditions, disabilities, behavioral issues, and advanced age. Our mission is to provide compassionate, personalized care while easing the emotional and financial burden on pet owners by offering affordable services such as mobile grooming, boarding, daycare, and community education. We are committed to reducing the number of unnecessary euthanasia cases by supporting vulnerable pets and helping them live longer, healthier, and more dignified lives.

Program Services

DescriptionGrantsExpenses
In 2023, the organization was in its early operational phase after receiving tax-exempt status in late 2022. Most efforts were focused on building the website, promoting services, setting up internal systems, and preparing to provide consistent care. During that year, LuAngel provided grooming, boarding, and daycare services specifically for animals with special needs. These services were offered at no cost or for a small fee to pet owners who often could not afford the higher rates typically charged for special needs care. While operations were limited, this work reflected our mission to support vulnerable animals, and it laid the foundation for significant growth in 2024.$0$1,290
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Luciana CruzCEOPT$0$3,400$3,400
Josie BurgesTressurePT$0--
Filing and Contact Details

Filer

Filer Name
Luangel Special Needs Pet
EIN
88-2195868
Phone
6192685000
Address
9885 Graduate Driveway - 202, San Diego, CA 92131

Signing Officer

Name
Luciana Cruz
Title
CEO
Phone
6195477735
Signed
2025-04-10
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part II, Line 26

“At the end of 2023, the organization had unpaid operational expenses totaling $1,550. These liabilities were temporarily covered by the founder, who used personal funds to support the nonprofit during its early stage. The amount reflects expenses such as utilities, website setup, and basic supplies for animal care. No reimbursement had been made by the end of the year.”

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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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Luciana Cruz
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IRS990EZ/PrimaryExemptPurposeTxt0LuAngel Special Pets Health Center is focused on improving the quality of life for animals with special needs, including pets with medical conditions, disabilities, behavioral issues, and advanced age. Our mission is to provide compassionate, personalized care while easing the emotional and financial burden on pet owners by offering affordable services such as mobile grooming, boarding, daycare, and community education. We are committed to reducing the number of unnecessary euthanasia cases by supporting vulnerable pets and helping them live longer, healthier, and more dignified lives.
IRS990EZ/PrintingPublicationsPostageAmt0300
IRS990EZ/ProgramServiceRevenueAmt01240
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0In 2023, the organization was in its early operational phase after receiving tax-exempt status in late 2022. Most efforts were focused on building the website, promoting services, setting up internal systems, and preparing to provide consistent care. During that year, LuAngel provided grooming, boarding, and daycare services specifically for animals with special needs. These services were offered at no cost or for a small fee to pet owners who often could not afford the higher rates typically charged for special needs care. While operations were limited, this work reflected our mission to support vulnerable animals, and it laid the foundation for significant growth in 2024.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0500
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IRS990ScheduleA/First5Years509Ind0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0At the end of 2023, the organization had unpaid operational expenses totaling $1,550. These liabilities were temporarily covered by the founder, who used personal funds to support the nonprofit during its early stage. The amount reflects expenses such as utilities, website setup, and basic supplies for animal care. No reimbursement had been made by the end of the year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part II, Line 26
ReasonableCauseExplanation/ExplanationTxt0I respectfully ask the IRS to consider this late filing as the result of a misunderstanding on my part. After filing Form 990-N (e-Postcard) for the 2022 tax year, I mistakenly believed that small nonprofits with gross receipts under $50,000 were only required to file every two years. Based on this misunderstanding, I did not submit a return for 2023 on time. Once I realized my mistake, I took immediate steps to correct the issue by preparing and submitting Form 990-EZ for the 2023 tax year. I now understand that annual filing is required, regardless of revenue level, and I am fully committed to remaining in compliance going forward. I respectfully request that any penalties for late filing be waived, as this was an honest mistake made in good faith, and I acted promptly to correct it.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Luciana Cruz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06195477735
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUANGEL SPECIAL NEEDS PET
ReturnHeader/Filer/BusinessNameControlTxt0LUAN
ReturnHeader/Filer/EIN0882195868
ReturnHeader/Filer/PhoneNum06192685000
ReturnHeader/Filer/USAddress/AddressLine1Txt09885 Graduate Driveway - 202
ReturnHeader/Filer/USAddress/CityNm0San Diego
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092131
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-04-10T20:28:17-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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.

Open filing
Assets
$0
Liabilities
$1,550
Net assets
-$1,550
Revenue
$1,740
Expenses
$3,290
Net income
-$1,550
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$16.5$9.07$7.47$37.2$28.2$9.02
2023Detailed filing. Detailed filing data is available for this year.$0.00$1.55$1.55$1.74$3.29$1.55