Civic Intelligence

The Language Academy of Sacramento

EIN 20-0499043 • 501(c)3 • Sacramento, CA

Profile

The las mission is to create a learning community where students: utilize bilingualism and biliteracy (spanish and english) to achieve academic excellence and apply skills in real-world situations and diverse settings; develop and exhibit positive self-esteem, pride, confidence and respect for themselves and others; demonstrate leadership skills in order to build bridges between communities and apply critical thinking skills to solve problems, promote social justice, and create change in society.

2850 49th StreetSacramento, CA 95817

www.lasac.info

Siviq Scores

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

Liabilities / Assets

68th percentile

0.37x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.78x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

30th percentile

$129,665

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

8.8%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,256,759

Up $3,538,419 (+19%) from 2023

Liabilities

Up

$8,192,541

Up $2,361,099 (+40%) from 2023

Net Assets

Up

$14,064,218

Up $1,177,320 (+9.1%) from 2023

Revenue

Up

$10,452,728

Up $843,897 (+8.8%) from 2023

Expenses

Up

$9,275,408

Up $940,101 (+11%) from 2023

Net Income

Down

$1,177,320

Down $96,204 (-7.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $1,428,785Liabilities 2011: $388,732Net Assets 2011: $1,040,0532011Assets 2012: $2,269,904Liabilities 2012: $374,176Net Assets 2012: $1,895,7282012Assets 2013: $2,243,165Liabilities 2013: $384,888Net Assets 2013: $1,858,2772013Assets 2014: $2,500,493Liabilities 2014: $365,203Net Assets 2014: $2,135,2902014Assets 2015: $14,479,816Liabilities 2015: $7,792,460Net Assets 2015: $6,687,3562015Assets 2016: $14,841,167Liabilities 2016: $7,363,351Net Assets 2016: $7,477,8162016Assets 2017: $15,009,330Liabilities 2017: $7,052,746Net Assets 2017: $7,956,5842017Assets 2018: $15,106,660Liabilities 2018: $6,765,949Net Assets 2018: $8,340,7112018Assets 2019: $16,027,075Liabilities 2019: $6,662,591Net Assets 2019: $9,364,4842019Assets 2020: $14,307,094Liabilities 2020: $4,601,845Net Assets 2020: $9,705,2492020Assets 2021: $15,365,069Liabilities 2021: $4,885,654Net Assets 2021: $10,479,4152021Assets 2022: $16,305,335Liabilities 2022: $4,691,961Net Assets 2022: $11,613,3742022Assets 2023: $18,718,340Liabilities 2023: $5,831,442Net Assets 2023: $12,886,8982023Assets 2024: $22,256,759Liabilities 2024: $8,192,541Net Assets 2024: $14,064,2182024

Highlighted filing

2024

Assets$22,256,759
Liabilities$8,192,541
Net Assets$14,064,218

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,804,770Expenses 2011: $2,663,716Net Income 2011: $141,0542011Revenue 2012: $3,828,663Expenses 2012: $2,972,988Net Income 2012: $855,6752012Revenue 2013: $3,198,909Expenses 2013: $3,236,360Net Income 2013: -$37,4512013Revenue 2014: $3,879,271Expenses 2014: $3,602,258Net Income 2014: $277,0132014Revenue 2015: $8,639,600Expenses 2015: $4,087,534Net Income 2015: $4,552,0662015Revenue 2016: $5,720,301Expenses 2016: $4,929,841Net Income 2016: $790,4602016Revenue 2017: $5,994,760Expenses 2017: $5,515,992Net Income 2017: $478,7682017Revenue 2018: $6,369,151Expenses 2018: $5,985,024Net Income 2018: $384,1272018Revenue 2019: $7,575,792Expenses 2019: $6,552,019Net Income 2019: $1,023,7732019Revenue 2020: $6,810,881Expenses 2020: $6,470,117Net Income 2020: $340,7642020Revenue 2021: $7,774,260Expenses 2021: $7,000,084Net Income 2021: $774,1762021Revenue 2022: $8,845,662Expenses 2022: $7,711,703Net Income 2022: $1,133,9592022Revenue 2023: $9,608,831Expenses 2023: $8,335,307Net Income 2023: $1,273,5242023Revenue 2024: $10,452,728Expenses 2024: $9,275,408Net Income 2024: $1,177,3202024

Highlighted filing

2024

Revenue$10,452,728
Expenses$9,275,408
Net Income$1,177,320

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.3$8.19$14.1$10.5$9.28$1.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.7$5.83$12.9$9.61$8.34$1.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.3$4.69$11.6$8.85$7.71$1.13
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.4$4.89$10.5$7.77$7.00$0.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.3$4.60$9.71$6.81$6.47$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.0$6.66$9.36$7.58$6.55$1.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.1$6.77$8.34$6.37$5.99$0.38
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.0$7.05$7.96$5.99$5.52$0.48
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$7.36$7.48$5.72$4.93$0.79
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$7.79$6.69$8.64$4.09$4.55
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.37$2.14$3.88$3.60$0.28
2013Summary only. Only limited summary data is available for this year.$2.24$0.38$1.86$3.20$3.24$0.04
2012Summary only. Only limited summary data is available for this year.$2.27$0.37$1.90$3.83$2.97$0.86
2011Summary only. Only limited summary data is available for this year.$1.43$0.39$1.04$2.80$2.66$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 7, 2025
Return Version
2023v6.0
Gross Receipts
$10,452,728
Mission and Program Overview

Mission

The mission of the language academy of sacramento (las) is to prepare kindergarten through eighth grade students, particularly english learners & those from historically under served populations, to excel academically in spanish & english, to develop a lifelong love of learning, and to become bilingual, biliterate & multiculturally competent leaders.

To prepare k-8th grade students to excel academically in spanish & english.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,414,709$11,252,321▲ $1,837,612
Land, Buildings, and Equipment, Net$6,582,905$7,129,702▲ $546,797
Accounts Receivable$2,468,311$3,602,598▲ $1,134,287
Prepaid Expenses and Deferred Charges$104,061$154,094▲ $50,033
Total Assets$18,718,340$22,256,759▲ $3,538,419
Other Assets Total$148,354$118,044▼ $30,310
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,649,680$3,551,481▼ $98,199
Deferred Revenue$1,483,009$2,166,641▲ $683,632
Accounts Payable and Accrued Expenses$674,236$1,614,548▲ $940,312
Grants Payable$24,517$859,871▲ $835,354
Total Liabilities$5,831,442$8,192,541▲ $2,361,099
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,886,898$14,064,218▲ $1,177,320
Total Net Assets Fund Balance$12,886,898$14,064,218▲ $1,177,320
Total Liabilities and Net Assets / Fund Balance$18,718,340$22,256,759▲ $3,538,419

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$5,625,386$4,600,852$10,226,238
Other Land Buildings$1,504,316-$1,504,316
Equipment$0$464,162$464,162
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eduardo LeonExecutive DirectorFT$117,610$12,055$129,665

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$10,430,255
Program Service Revenue
$0
Investment Income
$22,473
Other Revenue
$0
All Other Contributions
$138,076
Change in Net Assets
$1,177,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,452,728
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$10,452,728
Total Revenue per Form 990
$10,452,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,600,618
Other Expenses$2,674,790
Total Fundraising Expense$74,919
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,618,405$185,788-$4,804,193
Other Employee Benefits$1,602,493$64,267-$1,666,760
Depreciation Depletion$381,129$127,043-$508,172
Other Expenses$147,535$29,738$74,919$177,273
Current Officers, Directors, Trustees, and Key Employees$129,665--$129,665
Insurance-$125,261-$125,261
All Other Expenses$23,213$81,652-$104,865
Interest-$69,326-$69,326
Travel$35,052--$35,052
Total Functional Expenses$8,172,589$1,027,900$74,919$9,275,408

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,275,408
Total Expenses per Audited Statements$9,275,408
Total Expenses per Form 990$9,275,408
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Form 990 will be reviewed by the las leadership for any revision and authorization. Form 990 may be presented to the board of directors at the subsequent board meeting.

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

The board of directors, officers and key employees complete or resubmit a conflict of interest disclosure statement annually. Forms are reviewed by the finance committee and kept in the school's main office. If a conflict is found, the conflicting member will recluse themselves from any discussion or voting that relates to the matter.

Form 990, Part VI, Section B, Line 15

Compensation of executive director or top management: the las engages in comparative salary & market data analysis to determine compensation for all employees. Designated school committee conducts a comparative analysis of job descriptions, district & charter compensation systems to determine the appropriate salary rate. School committees, which include various stakeholders, make a recommendation to the las governing board and the governing board approves or requests further analysis. Compensation of other officers or key employees: the las leadership engages in comparative salary and market data analysis to determine compensation for all employees. School leadership conducts comparative analysis of job descriptions, district and charter compensation systems to determine the appropriate competitive salary rate.

Form 990, Part VI, Section C, Line 19

The las governing documents, policies and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The Language Academy of Sacramento
EIN
20-0499043
Phone
9162777137
Address
2850 49TH STREET, SACRAMENTO, CA 95817

Signing Officer

Name
Eduardo De Leon
Title
Executive Director
Phone
9162777137
Signed
2025-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jose Luis Rodriguez
Formed
2004
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
113
Volunteers
126

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
3655 NOBEL DRIVE SUITE 300, SAN DIEGO, CA 92122
Preparer
Kathleen Schmidt
Phone
8585974100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed

Raw XML AppendixShowing 400 of 414 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
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IRS990/MissionDesc0THE LAS MISSION IS TO CREATE A LEARNING COMMUNITY WHERE STUDENTS: UTILIZE BILINGUALISM AND BILITERACY (SPANISH AND ENGLISH) TO ACHIEVE ACADEMIC EXCELLENCE AND APPLY SKILLS IN REAL-WORLD SITUATIONS AND DIVERSE SETTINGS; DEVELOP AND EXHIBIT POSITIVE SELF-ESTEEM, PRIDE, CONFIDENCE AND RESPECT FOR THEMSELVES AND OTHERS; DEMONSTRATE LEADERSHIP SKILLS IN ORDER TO BUILD BRIDGES BETWEEN COMMUNITIES AND APPLY CRITICAL THINKING SKILLS TO SOLVE PROBLEMS, PROMOTE SOCIAL JUSTICE, AND CREATE CHANGE IN SOCIETY.
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01602493
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01666760
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL/CONSULTING
IRS990/OtherExpensesGrp/Desc1BOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc2RENTAL, LEASES & REPAIR
IRS990/OtherExpensesGrp/Desc3OPERATION & HOUSKEEPING
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IRS990/PrincipalOfficerNm0JOSE LUIS RODRIGUEZ
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IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
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IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0NONDISCRIMINATORY POLICY IS DISPLAYED THROUGHOUT THE SCHOOL PREMISES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WILL BE REVIEWED BY THE LAS LEADERSHIP FOR ANY REVISION AND AUTHORIZATION. FORM 990 MAY BE PRESENTED TO THE BOARD OF DIRECTORS AT THE SUBSEQUENT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS, OFFICERS AND KEY EMPLOYEES COMPLETE OR RESUBMIT A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. FORMS ARE REVIEWED BY THE FINANCE COMMITTEE AND KEPT IN THE SCHOOL'S MAIN OFFICE. IF A CONFLICT IS FOUND, THE CONFLICTING MEMBER WILL RECLUSE THEMSELVES FROM ANY DISCUSSION OR VOTING THAT RELATES TO THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF EXECUTIVE DIRECTOR OR TOP MANAGEMENT: THE LAS ENGAGES IN COMPARATIVE SALARY & MARKET DATA ANALYSIS TO DETERMINE COMPENSATION FOR ALL EMPLOYEES. DESIGNATED SCHOOL COMMITTEE CONDUCTS A COMPARATIVE ANALYSIS OF JOB DESCRIPTIONS, DISTRICT & CHARTER COMPENSATION SYSTEMS TO DETERMINE THE APPROPRIATE SALARY RATE. SCHOOL COMMITTEES, WHICH INCLUDE VARIOUS STAKEHOLDERS, MAKE A RECOMMENDATION TO THE LAS GOVERNING BOARD AND THE GOVERNING BOARD APPROVES OR REQUESTS FURTHER ANALYSIS. COMPENSATION OF OTHER OFFICERS OR KEY EMPLOYEES: THE LAS LEADERSHIP ENGAGES IN COMPARATIVE SALARY AND MARKET DATA ANALYSIS TO DETERMINE COMPENSATION FOR ALL EMPLOYEES. SCHOOL LEADERSHIP CONDUCTS COMPARATIVE ANALYSIS OF JOB DESCRIPTIONS, DISTRICT AND CHARTER COMPENSATION SYSTEMS TO DETERMINE THE APPROPRIATE COMPETITIVE SALARY RATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE LAS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED
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 XII, LINE 2C:
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EDUARDO DE LEON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09162777137
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LANGUAGE ACADEMY OF SACRAMENTO
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ReturnHeader/Filer/PhoneNum09162777137
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