Civic Intelligence

Relampago Del Cielo Inc.

990 • Fiscal year 2018 • EIN 95-3083493

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 19, 2019

PO Box 3158Santa Ana, CA 92703

(714) 836-8715

Siviq Scores

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

Liabilities / Assets

84th percentile

0.24x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

86th percentile

$29,360

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

48th percentile

0.4%

Faster asset growth than 48% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$126,132

Up $498 (+0.4%) from 2017

Net Assets

Down

$96,281

Down $18,262 (-16%) from 2017

Liabilities

Up

$29,851

Up $18,760 (+169%) from 2017

Revenue

Up

$461,741

Up $52,881 (+13%) from 2017

Expenses

Up

$480,003

Up $74,670 (+18%) from 2017

Net Income

Down

-$18,262

Down $21,789 (-618%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $34,881Liabilities 2012: $02012Assets 2013: $29,975Liabilities 2013: $02013Assets 2014: $78,987Liabilities 2014: $6,209Net Assets 2014: $72,7782014Assets 2015: $128,254Liabilities 2015: $13,978Net Assets 2015: $114,2762015Assets 2016: $124,136Liabilities 2016: $13,120Net Assets 2016: $111,0162016Assets 2017: $125,634Liabilities 2017: $11,091Net Assets 2017: $114,5432017Assets 2018: $126,132Liabilities 2018: $29,851Net Assets 2018: $96,2812018Assets 2019: $83,703Liabilities 2019: $19,358Net Assets 2019: $64,3452019Assets 2020: $51,958Liabilities 2020: $9,877Net Assets 2020: $42,0812020Assets 2021: $76,467Liabilities 2021: $8,387Net Assets 2021: $68,0802021Assets 2022: $205,498Liabilities 2022: $9,278Net Assets 2022: $196,2202022Assets 2023: $228,881Liabilities 2023: $3,423Net Assets 2023: $225,4582023Assets 2024: $197,626Liabilities 2024: $15Net Assets 2024: $197,6112024

Highlighted filing

2018

Assets$126,132
Liabilities$29,851
Net Assets$96,281

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $105,543Expenses 2012: $84,995Net Income 2012: $20,5482012Revenue 2013: $115,817Expenses 2013: $120,723Net Income 2013: -$4,9062013Revenue 2014: $334,713Expenses 2014: $291,910Net Income 2014: $42,8032014Revenue 2015: $376,278Expenses 2015: $336,625Net Income 2015: $39,6532015Revenue 2016: $338,120Expenses 2016: $341,380Net Income 2016: -$3,2602016Revenue 2017: $408,860Expenses 2017: $405,333Net Income 2017: $3,5272017Revenue 2018: $461,741Expenses 2018: $480,003Net Income 2018: -$18,2622018Revenue 2019: $456,035Expenses 2019: $487,971Net Income 2019: -$31,9362019Revenue 2020: $510,431Expenses 2020: $532,695Net Income 2020: -$22,2642020Revenue 2021: $143,438Expenses 2021: $117,439Net Income 2021: $25,9992021Revenue 2022: $665,874Expenses 2022: $537,734Net Income 2022: $128,1402022Revenue 2023: $815,581Expenses 2023: $786,343Net Income 2023: $29,2382023Revenue 2024: $805,168Expenses 2024: $833,015Net Income 2024: -$27,8472024

Highlighted filing

2018

Revenue$461,741
Expenses$480,003
Net Income-$18,262
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 19, 2019
Return Version
2017v2.3
Gross Receipts
$461,741
Mission and Program Overview

Mission

Cultural Arts Organization which supports the study and preservation of traditional Mexican performing arts through music, folklore, and dance. Serves as a cultural enrichment service to the community through outreach presentations and educational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$114,543$96,281▼ $18,262
Cash and Non-Interest-Bearing Accounts$106,012$82,640▼ $23,372
Accounts Receivable$18,956$41,680▲ $22,724
Prepaid Expenses and Deferred Charges$666$1,812▲ $1,146
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$125,634$126,132▲ $498
Liabilities
Accounts Payable and Accrued Expenses$11,091$29,851▲ $18,760
Total Liabilities$11,091$29,851▲ $18,760
Net Assets / Fund Balance
Total Net Assets Fund Balance$114,543$96,281▼ $18,262
Total Liabilities and Net Assets / Fund Balance$125,634$126,132▲ $498
Compensation and Service Providers

Employees

NameTitleBaseTotal
Marlene Pena-MarinArtistic Director$29,360$29,360
Delia MurilloTreasurer$5,663$5,663

Board Members and Trustees

NameTitle
Norma TrujilloPast President
Lucy SantanaPresident
Luz Peralta MendezVice President
Alice McCulloughBoard Member
Jose ReaBoard Member
Lisa SolomonBoard Member
Lydia PicassoBoard Member
Mario EspindolaBoard Member
Ron GonzalesBoard Member
Rosario ZourelliBoard Member
Teresa Mercado-CotaBoard Member
Aidee LopezSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$26,639
Program Service Revenue
$435,102
Investment Income
$0
Other Revenue
$0
All Other Contributions
$16,506
Change in Net Assets
$-18,262
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$469,209
Professional Fundraising Fees$10,794
Total Fundraising Expense$10,794
Grants and Similar Amounts Paid$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$46,549--$46,549
Occupancy$35,716--$35,716
Fees for Services Accounting-$13,440-$13,440
Fees for Services Professional Fundraising--$10,794$10,794
All Other Expenses$5,244$66-$5,310
Conferences and Meetings$4,818--$4,818
Insurance$2,537--$2,537
Office Expenses-$1,655-$1,655
Advertising$480--$480
Fees for Services Legal$133--$133
Total Functional Expenses$454,048$15,161$10,794$480,003
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$10,794
Fundraising Direct Expenses$0
Fundraising Gross Income$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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Two officers have a familial relationship, Lucy Santana, President and Delia Murillo, Treasurer. In order to ensure that the Organization operates to benefit its exempt constituents, an annual conflict of interest policy is reviewed and addressed with the respective officers and the independent officers/board members. Ms. Santana and Ms. Murillo receive no renumerations in their capacity as officers/board members. Ms. Murillo receives minimal remuneration in her capacity as an instructor. Ms. Murillo's remuneration was approved by the independent officer/board members and is in accordance with remuneration amounts to others performing in the same capacity.

Form 990, Part VI, Section A, line 6

The general membership of the organization consists of: 1) regular members, 2) associate members, 3) sustaining members, 4) honorary members. The board of directors elects persons onto the regular membership. Regular memberships are not limited in number and are entitied to one vote.

Form 990, Part VI, Section A, line 7A

At the annual meeting of the regular members, there is the election of the board of directors. Each regular member is entitled to a vote. The candidates with the majority votes are elected, not to exceed the number of board positions available.

Form 990, Part VI, Section A, line 7B

The board of directors convene monthly. The quorum, or majority vote, for all board of directors meetings is 50% plus one of the vacant seats. The majority vote is required to approve the motion, resolution, directive, etc. Each director has a vote. Voting by proxy is not permitted.

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

The board of directors review the organizations annual Form 990 filing.

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

The organization requires each administrative assistant staff member and board member with an interest in the organizations affairs to sign a contract specifying their financial duties and the exact procedures used to carry them out. Board members are required to determine if they are in a position of conflict with the interest of the organization. The board collectively reserves the right to declare a board member in conflict of the organization's interest. The collective decision of the board is final.

Form 990, Part VI, Section C, line 19

Copies of the timely remitted forms 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
Relampago Del Cielo Inc
EIN
95-3083493
Phone
7148368715
Address
PO Box 3158, Santa Ana, CA 92703

Signing Officer

Name
Delia Murillo
Title
Treasurer
Phone
7148368715
Signed
2019-04-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delia Murillo
Formed
1976
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
3
Volunteers
35

Preparer

Firm
Iocona an Accountancy Corporation
Address
22982 La Cadena Suite 239, Laguna Hills, CA 92653
Preparer
Sandra N Iocona CPA MST
Phone
7142356585
Raw XML AppendixShowing 400 of 440 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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IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Past President
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IRS990/ProgramServiceRevenueGrp/Desc0Disney Projects
IRS990/ProgramServiceRevenueGrp/Desc1Student Tuition Income
IRS990/ProgramServiceRevenueGrp/Desc2Student Recital Income
IRS990/ProgramServiceRevenueGrp/Desc3SanArts Project
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0282250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191819
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt244033
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt317000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0282250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt191819
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt244033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt317000
IRS990/ProgSrvcAccomActy2Grp/Desc0Dance lessons provided to Children of Orange County - primarily low to moderate income. Approximately 250 students for the current fiscal year.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt012107
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt091819
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011987
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0400151
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0396873
IRS990/PYRevenuesLessExpensesAmt03527
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0405333
IRS990/PYTotalProfFndrsngExpnsAmt05182
IRS990/PYTotalRevenueAmt0408860
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-18262
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0343283
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0114543
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt096281
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt026639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt011987
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt025306
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt035669
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt027103
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0126704
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0435102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0396872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0312814
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0340610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0307610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01793008
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98760
IRS990ScheduleA/PublicSupportPY509Pct00.97560
IRS990ScheduleA/PublicSupportTotal509Amt01895974
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt011238
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt012500
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt023738
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt011238
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt012500
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt023738
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0461741
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0408859
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0338120
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0376279
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0334713
IRS990ScheduleA/Total509Grp/TotalAmt01919712
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0461741
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0408859
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0338120
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0376279
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0334713
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01919712
IRS990/ScheduleBRequiredInd01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two officers have a familial relationship, Lucy Santana, President and Delia Murillo, Treasurer. In order to ensure that the Organization operates to benefit its exempt constituents, an annual conflict of interest policy is reviewed and addressed with the respective officers and the independent officers/board members. Ms. Santana and Ms. Murillo receive no renumerations in their capacity as officers/board members. Ms. Murillo receives minimal remuneration in her capacity as an instructor. Ms. Murillo's remuneration was approved by the independent officer/board members and is in accordance with remuneration amounts to others performing in the same capacity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The general membership of the organization consists of: 1) regular members, 2) associate members, 3) sustaining members, 4) honorary members. The board of directors elects persons onto the regular membership. Regular memberships are not limited in number and are entitied to one vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2At the annual meeting of the regular members, there is the election of the board of directors. Each regular member is entitled to a vote. The candidates with the majority votes are elected, not to exceed the number of board positions available.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors convene monthly. The quorum, or majority vote, for all board of directors meetings is 50% plus one of the vacant seats. The majority vote is required to approve the motion, resolution, directive, etc. Each director has a vote. Voting by proxy is not permitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board of directors review the organizations annual Form 990 filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization requires each administrative assistant staff member and board member with an interest in the organizations affairs to sign a contract specifying their financial duties and the exact procedures used to carry them out. Board members are required to determine if they are in a position of conflict with the interest of the organization. The board collectively reserves the right to declare a board member in conflict of the organization's interest. The collective decision of the board is final.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Copies of the timely remitted forms 990 are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0125634
IRS990/TotalAssetsEOYAmt0126132
IRS990/TotalAssetsGrp/BOYAmt0125634
IRS990/TotalAssetsGrp/EOYAmt0126132
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt026639
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010794
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015161
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0454048
IRS990/TotalFunctionalExpensesGrp/TotalAmt0480003
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011091
IRS990/TotalLiabilitiesEOYAmt029851
IRS990/TotalLiabilitiesGrp/BOYAmt011091
IRS990/TotalLiabilitiesGrp/EOYAmt029851
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114543
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt096281
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0454048
IRS990/TotalProgramServiceRevenueAmt0435102
IRS990/TotalReportableCompFromOrgAmt035023
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0435102
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0461741
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0125634
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0126132
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 3158
IRS990/USAddress/CityNm0Santa Ana

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