Civic Intelligence

Ibanag Community Foundation Inc.

EIN 92-3068978 • 501(c)3 • Ontario, CA

Pub. 78 Eligible

Profile

CHARITABLE

3602 E Moonlight St Unit 104Ontario, CA 91761

n/A

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

58th percentile

6.1%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

77th percentile

22%

Faster asset growth than 77% of similar nonprofits.

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

Revenue Growth

78th percentile

32%

Faster revenue growth than 78% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$18,939

Up $3,457 (+22%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$18,939

Up $3,457 (+22%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin58th percentile

Revenue

Up

$46,047

Up $11,127 (+32%) from 2023

Expenses

Up

$43,229

Up $23,076 (+115%) from 2023

Net Income

Down

$2,818

Down $11,949 (-81%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

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

$20K$15K$10K$5.0K$0Assets 2023: $15,482Net Assets 2023: $15,4822023Assets 2024: $18,939Net Assets 2024: $18,9392024

Highlighted filing

2024

Assets$18,939
Liabilities-
Net Assets$18,939
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$60K$40K$20K$0Revenue 2023: $34,920Expenses 2023: $20,153Net Income 2023: $14,7672023Revenue 2024: $46,047Expenses 2024: $43,229Net Income 2024: $2,8182024

Highlighted filing

2024

Revenue$46,047
Expenses$43,229
Net Income$2,818
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$18,939
Liabilities
-
Net assets
$18,939
Revenue
$46,047
Expenses
$43,229
Net income
$2,818
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.9$18.9$46.0$43.2$2.82
2023Detailed filing. Detailed filing data is available for this year.$15.5$15.5$34.9$20.2$14.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$46,047
Mission and Program Overview

Mission

CHARITABLE

Program Services

DescriptionGrantsExpenses
SPONSORSHIP OF VARIOUS ACTIVITIES TO PROMOTE AND PRESERVE THE YBANAG CULTURE AND HERITAGE-$4,471
PRINTING AND PUBLICATION OF YBANAG BOOKS AND DICTIONARY-$3,372
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NESTOR MACARANIAGCEOPT$0--
CATHERINE CALLUENGCFOPT$0--
RAYMUND FROGOSOBoard Of DirectorPT$0--
BENITA VALLEBoard Of DirectorPT$0--
GREGORIO AMISTADBoard Of DirectorPT$0--
NORMA NAVAL MALLARIBoard Of DirectorPT$0--
SANTIAGO TANGBoard Of DirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Ibanag Community Foundation Inc
EIN
92-3068978
Phone
9099084382
Address
3602 E MOONLIGHT ST UNIT 104, Ontario, CA 91761

Signing Officer

Name
Nestor Macaraniag
Title
CEO
Phone
9099084382
Signed
2025-11-05
Discuss with paid preparer
Yes

Preparer

Firm
Cbcallueng Accounting and Tax Services Inc
Address
3703 S GREEN AVE, ONTARIO, CA 91761
Preparer
Catherine Callueng
Phone
2136898825
Supplemental Narrative

Additional Explanations

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

“PROGRAMS EXPENSES 7,843”

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

“Events /special activities expenses 35,386”

Form 990-EZ, Part I, Line 20, Net Assets

“OTHER ADJUSTMENTS 639”

Raw XML Appendix141 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0NESTOR MACARANIAG
IRS990EZ/BooksInCareOfDetail/PhoneNum09099084382
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt03602 E MOONLIGHT ST UNIT 104
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ONTARIO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd091761
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt015482
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt018939
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt046047
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02818
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form720FiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt015482
IRS990EZ/Form990TotalAssetsGrp/EOYAmt018939
IRS990EZ/GrossReceiptsAmt046047
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt015482
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018939
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt015482
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018939
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6005.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0NESTOR MACARANIAG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CATHERINE CALLUENG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RAYMUND FROGOSO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3BENITA VALLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GREGORIO AMISTAD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5NORMA NAVAL MALLARI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6SANTIAGO TANG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1CFO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD OF DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD OF DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD OF DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5BOARD OF DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6BOARD OF DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0639
IRS990EZ/OtherExpensesTotalAmt043229
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CHARITABLE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PRINTING AND PUBLICATION OF YBANAG BOOKS AND DICTIONARY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1SPONSORSHIP OF VARIOUS ACTIVITIES TO PROMOTE AND PRESERVE THE YBANAG CULTURE AND HERITAGE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt03372
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt14471
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt043229
IRS990EZ/TotalProgramServiceExpensesAmt07843
IRS990EZ/TotalRevenueAmt046047
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt046047
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt034920
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt080967
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt080967
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt046047
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt034920
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt080967
IRS990ScheduleA/TotalSupportAmt080967
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/ExplanationTxt0PROGRAMS EXPENSES 7,843
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVENTS /SPECIAL ACTIVITIES EXPENSES 35,386
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER ADJUSTMENTS 639
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 20, Net Assets
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NESTOR MACARANIAG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09099084382
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IBANAG COMMUNITY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0IBAN
ReturnHeader/Filer/EIN0923068978
ReturnHeader/Filer/PhoneNum09099084382
ReturnHeader/Filer/USAddress/AddressLine1Txt03602 E MOONLIGHT ST UNIT 104
ReturnHeader/Filer/USAddress/CityNm0Ontario
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091761
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0815199606
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CBCALLUENG ACCOUNTING AND TAX SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03703 S GREEN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ONTARIO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091761
ReturnHeader/PreparerPersonGrp/PhoneNum02136898825
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE CALLUENG
ReturnHeader/ReturnTs02025-11-15T06:04:55-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.