Civic Intelligence

Downtown Languages

990 • Fiscal year 2013 • EIN 20-0646954

Jan 01, 2013 to Dec 31, 2013 • Filed on May 15, 2014

221 B St97477

(541) 686-8483

Siviq Scores

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

Liabilities / Assets

86th percentile

0.37x

Higher debt load relative to assets than 86% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

80th percentile

0.08x

Higher debt load relative to revenue than 80% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

75th percentile

18%

Higher net margin than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$45,025

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

85th percentile

49%

Faster asset growth than 85% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

83rd percentile

42%

Faster revenue growth than 83% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$50,500

Up $16,634 (+49%) from 2012

Net Assets

Up

$31,750

Up $44,384 (+351%) from 2012

Liabilities

Down

$18,750

Down $27,750 (-60%) from 2012

Revenue

Up

$244,074

Up $72,605 (+42%) from 2012

Expenses

Up

$199,690

Up $20,822 (+12%) from 2012

Net Income

Up

$44,384

Up $51,783 (+700%) from 2012

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $41,265Liabilities 2011: $46,5002011Assets 2012: $33,866Liabilities 2012: $46,500Net Assets 2012: -$12,6342012Assets 2013: $50,500Liabilities 2013: $18,750Net Assets 2013: $31,7502013Assets 2014: $50,211Liabilities 2014: $2,533Net Assets 2014: $47,6782014Assets 2015: $27,743Liabilities 2015: $0Net Assets 2015: $27,7432015Assets 2016: $140,663Liabilities 2016: $0Net Assets 2016: $140,6632016Assets 2017: $119,115Liabilities 2017: $0Net Assets 2017: $119,1152017Assets 2018: $50,086Liabilities 2018: $693Net Assets 2018: $49,3932018Assets 2019: $39,494Liabilities 2019: $149Net Assets 2019: $39,3452019Assets 2020: $192,946Liabilities 2020: $1,912Net Assets 2020: $191,0342020Assets 2021: $0Net Assets 2021: $02021

Highlighted filing

2013

Assets$50,500
Liabilities$18,750
Net Assets$31,750

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $169,492Expenses 2011: $148,292Net Income 2011: $21,2002011Revenue 2012: $171,469Expenses 2012: $178,868Net Income 2012: -$7,3992012Revenue 2013: $244,074Expenses 2013: $199,690Net Income 2013: $44,3842013Revenue 2014: $219,487Expenses 2014: $203,559Net Income 2014: $15,9282014Revenue 2015: $184,049Expenses 2015: $203,984Net Income 2015: -$19,9352015Revenue 2016: $317,181Expenses 2016: $204,261Net Income 2016: $112,9202016Revenue 2017: $236,238Expenses 2017: $257,786Net Income 2017: -$21,5482017Revenue 2018: $167,427Expenses 2018: $237,149Net Income 2018: -$69,7222018Revenue 2019: $198,640Expenses 2019: $208,688Net Income 2019: -$10,0482019Revenue 2020: $407,826Expenses 2020: $256,137Net Income 2020: $151,6892020Revenue 2021: $49,014Expenses 2021: $69,261Net Income 2021: -$20,2472021

Highlighted filing

2013

Revenue$244,074
Expenses$199,690
Net Income$44,384
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.1
Gross Receipts
$244,074
Mission and Program Overview

Mission

ADULT EDUCATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$31,529$48,890▲ $17,361
Loans From Officers Directors$46,500--
Land, Buildings, and Equipment, Net$2,337$1,610▼ $727
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$33,866$50,500▲ $16,634
Other Assets Total-$0-
Liabilities
Deferred Revenue-$18,750-
Total Liabilities$46,500$18,750▼ $27,750
Net Assets / Fund Balance
Unrestricted Net Assets$-12,634$31,750▲ $44,384
Total Net Assets Fund Balance$-12,634$31,750▲ $44,384
Total Liabilities and Net Assets / Fund Balance$33,866$50,500▲ $16,634

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$14,004$14,004
Equipment$1,610$9,878$11,488
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paulina Romo VillasenorExecutive DirectorFT$45,025$45,025

Board Members and Trustees

NameTitle
John CostelloPresident
Raul De La ODirector
Marilyn KellySecretary
Duane FunkVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$234,391
Program Service Revenue
$9,665
Investment Income
$18
Other Revenue
$0
All Other Contributions
$222,471
Change in Net Assets
$44,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$164,635
Other Expenses$35,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,910--$101,910
Current Officers, Directors, Trustees, and Key Employees$45,025--$45,025
Payroll Taxes$17,700--$17,700
Occupancy$12,000--$12,000
Fees for Services Other$6,000--$6,000
All Other Expenses$2,275--$2,275
Office Expenses$2,069--$2,069
Other Expenses$1,500--$1,500
Fees for Services Accounting$875--$875
Depreciation Depletion$727--$727
Advertising$412--$412
Information Technology$374--$374
Fees for Services Legal$75--$75
Total Functional Expenses$199,690$0$0$199,690
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$46,500--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 was provided to the board of directors for their review.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon written request to downtown languages, 221 b street, springfield, or 97477 or phone call to 541-686-8483.

Filing and Contact Details

Filer

EIN
20-0646954
Phone
5416868483

Signing Officer

Name
Paulina Romo Villasenor
Title
Executive Director
Signed
2014-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
2004
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
2
Employees
30
Volunteers
46

Preparer

Preparer
Laurie M Bullard
Phone
5414847148
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: heritage spanish for second generation latinos to learn to read and write spanish which is spoken in their homes. Other program services 5: plaza communitaria through the mexican consulate to assist adults not living in mexico to receive their elementary and middle school degrees online. Other program services 6: high school equivalency preparatory for non native speakers to test into a ged program. Other program services 7: preparation for citizenship exam and interview. Other program services 8: pilas! Family literacy program: the program is offered in partnership with the migrant education program, springfield school district and bethel school district. It is designed to promote early literacy and lifelong learning for spanish speaking families with children under age 13. Other program services 9: pasos al futuro is an english language program which merged with puertas abiertas and is offered in collaboration with lane community college to focus on career and college transition for youth ages 16-25. The six-week course is designed to enhance the educational and vocational success of youth by providing instruction and introducing effective tools and resources for job search and college entrance. Other program services 10: art workshop for children: a class for children to develop creative skills, through the use of common household materials. Other program services 11: mexican government's institute for mexicans abroad/ime-becas fellowship program provides partial tuition scholarships to adult mexicans for both english as a second language classes and bilingual computer skills (english/spanish) classes.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: HERITAGE SPANISH FOR SECOND GENERATION LATINOS TO LEARN TO READ AND WRITE SPANISH WHICH IS SPOKEN IN THEIR HOMES. OTHER PROGRAM SERVICES 5: PLAZA COMMUNITARIA THROUGH THE MEXICAN CONSULATE TO ASSIST ADULTS NOT LIVING IN MEXICO TO RECEIVE THEIR ELEMENTARY AND MIDDLE SCHOOL DEGREES ONLINE. OTHER PROGRAM SERVICES 6: HIGH SCHOOL EQUIVALENCY PREPARATORY FOR NON NATIVE SPEAKERS TO TEST INTO A GED PROGRAM. OTHER PROGRAM SERVICES 7: PREPARATION FOR CITIZENSHIP EXAM AND INTERVIEW. OTHER PROGRAM SERVICES 8: PILAS! FAMILY LITERACY PROGRAM: THE PROGRAM IS OFFERED IN PARTNERSHIP WITH THE MIGRANT EDUCATION PROGRAM, SPRINGFIELD SCHOOL DISTRICT AND BETHEL SCHOOL DISTRICT. IT IS DESIGNED TO PROMOTE EARLY LITERACY AND LIFELONG LEARNING FOR SPANISH SPEAKING FAMILIES WITH CHILDREN UNDER AGE 13. OTHER PROGRAM SERVICES 9: PASOS AL FUTURO IS AN ENGLISH LANGUAGE PROGRAM WHICH MERGED WITH PUERTAS ABIERTAS AND IS OFFERED IN COLLABORATION WITH LANE COMMUNITY COLLEGE TO FOCUS ON CAREER AND COLLEGE TRANSITION FOR YOUTH AGES 16-25. THE SIX-WEEK COURSE IS DESIGNED TO ENHANCE THE EDUCATIONAL AND VOCATIONAL SUCCESS OF YOUTH BY PROVIDING INSTRUCTION AND INTRODUCING EFFECTIVE TOOLS AND RESOURCES FOR JOB SEARCH AND COLLEGE ENTRANCE. OTHER PROGRAM SERVICES 10: ART WORKSHOP FOR CHILDREN: A CLASS FOR CHILDREN TO DEVELOP CREATIVE SKILLS, THROUGH THE USE OF COMMON HOUSEHOLD MATERIALS. OTHER PROGRAM SERVICES 11: MEXICAN GOVERNMENT'S INSTITUTE FOR MEXICANS ABROAD/IME-BECAS FELLOWSHIP PROGRAM PROVIDES PARTIAL TUITION SCHOLARSHIPS TO ADULT MEXICANS FOR BOTH ENGLISH AS A SECOND LANGUAGE CLASSES AND BILINGUAL COMPUTER SKILLS (ENGLISH/SPANISH) CLASSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON WRITTEN REQUEST TO DOWNTOWN LANGUAGES, 221 B STREET, SPRINGFIELD, OR 97477 OR PHONE CALL TO 541-686-8483.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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