Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
EIN 20-3576309 • 501(c)3 • Eden, UT
Profile
With education as its primary purpose, the organization provides Spanish language programs. The organization offers tuition plans based on students ability to pay. The goal is for every child to have the opportunity to learn Spanish during the pre-school and elementary school years, consistent with the purpose of the organization.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
52nd percentile
Higher net margin than 52% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 8.8% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Up$2,820,068
Up $118,106 (+4.4%) from 2023
Liabilities
Down$433,972
Down $92,087 (-18%) from 2023
Net Assets
Up$2,386,096
Up $210,193 (+9.7%) from 2023
Revenue
Up$1,173,971
Up $62,485 (+5.6%) from 2023
Expenses
Up$1,110,567
Up $163,291 (+17%) from 2023
Net Income
Down$63,404
Down $100,806 (-61%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
With education as its primary purpose, the organization seeks only to cover costs of providing its Spanish language programs. The organization offers tuition plans based on students ability to pay. The goal is for every child to have the opportunity to learn Spanish during the pre-school and elementary school years, consistent with the purpose of the organization.
With education as its primary purpose, the organization provides Spanish language programs. The organization offers tuition plans based on students ability to pay. The goal is for every child to have the opportunity to learn Spanish during the pre-school and elementary school years, consistent with the purpose of the organization.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,279,268 | $1,250,516 | ▼ $28,752 |
| Cash and Non-Interest-Bearing Accounts | $986,361 | $1,071,399 | ▲ $85,038 |
| Investments in Publicly Traded Securities | $425,513 | $487,612 | ▲ $62,099 |
| Intangible Assets | $5,820 | $5,540 | ▼ $280 |
| 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 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $2,701,962 | $2,820,068 | ▲ $118,106 |
| Other Assets Total | $5,000 | $5,001 | ▲ $1 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $512,089 | $409,900 | ▼ $102,189 |
| Other Liabilities | $13,970 | $24,072 | ▲ $10,102 |
| Total Liabilities | $526,059 | $433,972 | ▼ $92,087 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,175,903 | $2,386,096 | ▲ $210,193 |
| Total Net Assets Fund Balance | $2,175,903 | $2,386,096 | ▲ $210,193 |
| Total Liabilities and Net Assets / Fund Balance | $2,701,962 | $2,820,068 | ▲ $118,106 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $840,386 | $258,693 | $1,099,079 |
| Land | $421,000 | - | $421,000 |
| Equipment | $1 | $182,584 | $182,585 |
| Leasehold Improvements | $16,909 | $5,411 | $22,320 |
| Other Land Buildings | $-27,780 | $30,089 | $2,309 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Margaret Grover-Roos | President | FT | $103,846 | $103,846 |
| Name | Title |
|---|---|
| Alexander Grover | Secretary |
| Filip Roos | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $803,730 |
| Other Expenses | $306,837 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $606,684 | - | - | $606,684 |
| Current Officers, Directors, Trustees, and Key Employees | $103,846 | - | - | $103,846 |
| Occupancy | $97,574 | - | - | $97,574 |
| Payroll Taxes | $60,102 | - | - | $60,102 |
| Other Employee Benefits | $24,708 | - | - | $24,708 |
| Fees for Services Accounting | - | $24,500 | - | $24,500 |
| Insurance | $22,594 | - | - | $22,594 |
| Office Expenses | - | $16,221 | - | $16,221 |
| Depreciation Depletion | - | $14,742 | - | $14,742 |
| All Other Expenses | $10,404 | $1,043 | - | $11,447 |
| Travel | $9,430 | - | - | $9,430 |
| Fees for Services Other | $8,930 | - | - | $8,930 |
| Pension Plan Contributions | $8,390 | - | - | $8,390 |
| Advertising | $8,128 | - | - | $8,128 |
| Other Expenses | $6,447 | $36,141 | - | $6,447 |
| Fees for Services Legal | - | $2,510 | - | $2,510 |
| Total Functional Expenses | $1,015,410 | $95,157 | $0 | $1,110,567 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Credit Cards | $17,914 |
| Security Deposite Payable | $5,589 |
| Retirement Plan Payable | $569 |
“The president and treasurer are wife and husband. The secretary is their son.”
“The president reviews form 990 return for completeness and accuracy prior to filing.”
“Available upon request”
“BS ADJ = $105467”
“ERC Adjustment = -$90109”
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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|---|---|---|
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| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10404 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 11447 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9259629177 |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94549 |
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| IRS990/CYTotalExpensesAmt | 0 | 1110567 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 14742 |
| IRS990/Desc | 0 | The Organization was founded based on the belief that learning a foreign language in the pre-school and elementary school years is an essential part of a child's education and development. The organization offers Spanish language instruction to children who would otherwise have no access to foreign language classes until middle school. The organization offers Spanish language programs both on-site at a building we own, as well as at leased facilities at public and private elementary and middle schools in the area. Regular assessment of students progress indicates significant gains in Spanish language proficiency by children enrolled in the organizations programs. |
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| IRS990/ForeignActivitiesInd | 0 | false |
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| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/MissionDesc | 0 | With education as its primary purpose, the organization provides Spanish language programs. The organization offers tuition plans based on students ability to pay. The goal is for every child to have the opportunity to learn Spanish during the pre-school and elementary school years, consistent with the purpose of the organization. |
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| IRS990/OtherExpensesGrp/Desc | 0 | Merchant Fees |
| IRS990/OtherExpensesGrp/Desc | 1 | Curriculum Exp |
| IRS990/OtherExpensesGrp/Desc | 2 | Automobile Expenses |
| IRS990/OtherExpensesGrp/Desc | 3 | TeleCommunication |
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| IRS990/PYOtherRevenueAmt | 0 | 6742 |
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| IRS990/PYTotalExpensesAmt | 0 | 947276 |
| IRS990/PYTotalRevenueAmt | 0 | 1111486 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/ReportOtherLiabilitiesInd | 0 | true |
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| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
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| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 840386 |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1099079 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 182584 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 182585 |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 421000 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 16909 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 5411 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 22320 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -27780 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 30089 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2309 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 17914 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 569 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 5589 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Cards |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Retirement Plan Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Security Deposite Payable |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1250516 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 24072 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The president and treasurer are wife and husband. The secretary is their son. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The president reviews form 990 return for completeness and accuracy prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Available upon request |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BS ADJ = $105467 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ERC Adjustment = -$90109 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part XI, Line 9 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2701962 |
| IRS990/TotalAssetsEOYAmt | 0 | 2820068 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2701962 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2820068 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 54 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 95157 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1015410 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1110567 |
| IRS990/TotalGrossUBIAmt | 0 | 10832 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 526059 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 433972 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 526059 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 433972 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2175903 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2386096 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1015410 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1138830 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 103846 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1163139 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1173971 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 10832 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2701962 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2820068 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 9430 |
| IRS990/TravelGrp/TotalAmt | 0 | 9430 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 5784 E 2300 N |
| IRS990/USAddress/CityNm | 0 | Eden |
| IRS990/USAddress/StateAbbreviationCd | 0 | UT |
| IRS990/USAddress/ZIPCd | 0 | 84310 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| IRS990/WrittenPolicyOrProcedureInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Margaret Grover-Roos |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-22 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Lamorinda Spanish Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LAMO |
| ReturnHeader/Filer/EIN | 0 | 203576309 |
| ReturnHeader/Filer/PhoneNum | 0 | 9259629177 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5784 E 2300 N |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Eden |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 84310 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 141971531 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | CAPITAL TAX & ACCOUNTING INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2121 N CALIFORNIA BLVD STE 290 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | WALNUT CREEK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94596 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9259777784 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Zachary Sahar CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-22T12:01:54-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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