Civic Intelligence

Lamorinda Spanish Inc.

990 • Fiscal year 2018 • EIN 20-3576309

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 01, 2019

925 Village CenterLafayette, CA 94549

(925) 962-9177

Siviq Scores

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

Liabilities / Assets

76th percentile

0.38x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.50x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

69th percentile

12%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$61,779

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

63rd percentile

9.8%

Faster revenue growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,770,130

Up $267,908 (+11%) from 2017

Net Assets

Up

$1,705,588

Up $263,218 (+18%) from 2017

Liabilities

Up

$1,064,542

Up $4,690 (+0.4%) from 2017

Revenue

Up

$2,119,111

Up $189,133 (+9.8%) from 2017

Expenses

Down

$1,863,898

Down $61,512 (-3.2%) from 2017

Net Income

Up

$255,213

Up $250,645 (+5487%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $299,716Liabilities 2010: $41,731Net Assets 2010: $257,9852010Assets 2011: $467,351Liabilities 2011: $7,557Net Assets 2011: $459,7942011Assets 2012: $605,165Liabilities 2012: $9,150Net Assets 2012: $596,0152012Assets 2013: $855,792Liabilities 2013: $42,542Net Assets 2013: $813,2502013Assets 2014: $2,252,945Liabilities 2014: $1,154,866Net Assets 2014: $1,098,0792014Assets 2015: $2,492,338Liabilities 2015: $1,117,679Net Assets 2015: $1,374,6592015Assets 2016: $2,514,707Liabilities 2016: $1,090,115Net Assets 2016: $1,424,5922016Assets 2017: $2,502,222Liabilities 2017: $1,059,852Net Assets 2017: $1,442,3702017Assets 2018: $2,770,130Liabilities 2018: $1,064,542Net Assets 2018: $1,705,5882018Assets 2019: $2,538,753Liabilities 2019: $1,685,521Net Assets 2019: $853,2322019Assets 2020: $2,335,020Liabilities 2020: $1,124,474Net Assets 2020: $1,210,5462020Assets 2021: $2,630,661Liabilities 2021: $736,145Net Assets 2021: $1,894,5162021Assets 2022: $2,582,274Liabilities 2022: $634,187Net Assets 2022: $1,948,0872022Assets 2023: $2,701,962Liabilities 2023: $526,059Net Assets 2023: $2,175,9032023Assets 2024: $2,820,068Liabilities 2024: $433,972Net Assets 2024: $2,386,0962024

Highlighted filing

2018

Assets$2,770,130
Liabilities$1,064,542
Net Assets$1,705,588

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $554,3152010Expenses 2011: $678,1472011Expenses 2012: $919,8382012Revenue 2013: $1,210,112Expenses 2013: $1,021,542Net Income 2013: $188,5702013Revenue 2014: $1,528,032Expenses 2014: $1,243,203Net Income 2014: $284,8292014Revenue 2015: $1,678,295Expenses 2015: $1,397,913Net Income 2015: $280,3822015Revenue 2016: $1,694,479Expenses 2016: $1,628,526Net Income 2016: $65,9532016Revenue 2017: $1,929,978Expenses 2017: $1,925,410Net Income 2017: $4,5682017Revenue 2018: $2,119,111Expenses 2018: $1,863,898Net Income 2018: $255,2132018Revenue 2019: $1,782,990Expenses 2019: $1,851,474Net Income 2019: -$68,4842019Revenue 2020: $987,798Expenses 2020: $1,365,486Net Income 2020: -$377,6882020Revenue 2021: $1,504,501Expenses 2021: $946,032Net Income 2021: $558,4692021Revenue 2022: $1,058,189Expenses 2022: $924,187Net Income 2022: $134,0022022Revenue 2023: $1,111,486Expenses 2023: $947,276Net Income 2023: $164,2102023Revenue 2024: $1,173,971Expenses 2024: $1,110,567Net Income 2024: $63,4042024

Highlighted filing

2018

Revenue$2,119,111
Expenses$1,863,898
Net Income$255,213
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 1, 2019
Return Version
2018v3.1
Gross Receipts
$2,332,951
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,450,396$1,485,374▲ $34,978
Cash and Non-Interest-Bearing Accounts$691,283$812,138▲ $120,855
Savings and Temporary Cash Investments$121,966$241,497▲ $119,531
Investments in Publicly Traded Securities$118,800$112,582▼ $6,218
Intangible Assets$7,500$7,220▼ $280
Prepaid Expenses and Deferred Charges$7,277$6,319▼ $958
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-
Total Assets$2,502,222$2,770,130▲ $267,908
Other Assets Total$105,000$105,000→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,044,245$984,669▼ $59,576
Other Liabilities$15,607$79,873▲ $64,266
Total Liabilities$1,059,852$1,064,542▲ $4,690
Net Assets / Fund Balance
Unrestricted Net Assets$1,442,370$1,705,588▲ $263,218
Total Net Assets Fund Balance$1,442,370$1,705,588▲ $263,218
Total Liabilities and Net Assets / Fund Balance$2,502,222$2,770,130▲ $267,908

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$994,353$88,237$1,082,590
Land$421,000-$421,000
Equipment$68,138$109,865$178,003
Leasehold Improvements$20,341$3,169$23,510
Other Land Buildings$-18,458$33,467$15,009
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Margaret Grover-RoosPresidentFT$61,779$61,779

Board Members and Trustees

NameTitle
Alexander GroverSecretary
Filip RoosTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,257,875
Investment Income
$1,531
Other Revenue
$-140,295
Change in Net Assets
$255,213
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,370,453
Other Expenses$493,159
Grants and Similar Amounts Paid$286
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,185,230--$1,185,230
Occupancy$161,728--$161,728
Payroll Taxes$110,873--$110,873
Current Officers, Directors, Trustees, and Key Employees-$61,779-$61,779
Office Expenses$55,360--$55,360
All Other Expenses$50,740$3,822-$54,562
Insurance-$47,199-$47,199
Depreciation Depletion-$42,136-$42,136
Advertising$31,696--$31,696
Other Expenses$14,322$23,282-$14,322
Other Employee Benefits$12,571--$12,571
Fees for Services Accounting-$12,180-$12,180
Fees for Services Legal-$3,750-$3,750
Travel$1,019--$1,019
Grants to Domestic Orgs$286--$286
Total Functional Expenses$1,669,750$194,148$0$1,863,898
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Auto loan$68,830
Credit Cards$11,043
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 2: Description of Business or Family Relationship of Officers, Directors, Et

The president and treasurer are wife and husband. The secretary is their son.

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

The president reviews form 990 return for completeness and accuracy prior to filing.

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

Available upon request

Filing and Contact Details

Filer

Filer Name
Lamorinda Spanish Inc
EIN
20-3576309
Phone
9259629177
Address
925 Village Center, Lafayette, CA 94549

Signing Officer

Name
Margaret Grover-Roos
Title
President
Signed
2019-07-01
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
0
Employees
117

Preparer

Firm
Capital Tax and Accounting
Address
150 N WIGET LN STE 206, WALNUT CREEK, CA 94598-2434
Preparer
Zachary Sahar CPA
Phone
9259777784
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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/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0121966
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0241497
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0994353
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088237
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01082590
IRS990ScheduleD/EquipmentGrp/BookValueAmt068138
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0109865
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0178003
IRS990ScheduleD/LandGrp/BookValueAmt0421000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0421000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020341
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03169
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt023510
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-18458
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033467
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015009
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068830
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111043
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Auto loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Credit Cards
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01485374
IRS990ScheduleD/TotalLiabilityAmt079873
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The president and treasurer are wife and husband. The secretary is their son.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The president reviews form 990 return for completeness and accuracy prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
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
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02502222
IRS990/TotalAssetsEOYAmt02770130
IRS990/TotalAssetsGrp/BOYAmt02502222
IRS990/TotalAssetsGrp/EOYAmt02770130
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt0117
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0194148
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01669750
IRS990/TotalFunctionalExpensesGrp/TotalAmt01863898
IRS990/TotalGrossUBIAmt0-140295
IRS990/TotalLiabilitiesBOYAmt01059852
IRS990/TotalLiabilitiesEOYAmt01064542
IRS990/TotalLiabilitiesGrp/BOYAmt01059852
IRS990/TotalLiabilitiesGrp/EOYAmt01064542
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01442370
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01705588
IRS990/TotalProgramServiceExpensesAmt01669750
IRS990/TotalProgramServiceRevenueAmt02257875
IRS990/TotalReportableCompFromOrgAmt061779
IRS990/TotalRevenueGrp/ExclusionAmt01531
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02257875
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02119111
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-140295
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02502222
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02770130
IRS990/TravelGrp/ProgramServicesAmt01019
IRS990/TravelGrp/TotalAmt01019
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01442370
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01705588
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0925 Village Center 2
IRS990/USAddress/CityNm0Lafayette
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094549
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Margaret Grover-Roos
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Lamorinda Spanish Inc
ReturnHeader/Filer/BusinessNameControlTxt0LAMO
ReturnHeader/Filer/EIN0203576309
ReturnHeader/Filer/PhoneNum09259629177
ReturnHeader/Filer/USAddress/AddressLine1Txt0925 Village Center
ReturnHeader/Filer/USAddress/CityNm0Lafayette
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094549
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141971531
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAPITAL TAX AND ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0150 N WIGET LN STE 206
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALNUT CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945982434
ReturnHeader/PreparerPersonGrp/PhoneNum09259777784
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Zachary Sahar CPA
ReturnHeader/ReturnTs02019-07-01T10:16:30-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.82$0.43$2.39$1.17$1.11$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.70$0.53$2.18$1.11$0.95$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.58$0.63$1.95$1.06$0.92$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.63$0.74$1.89$1.50$0.95$0.56
2020Detailed filing. Detailed filing data is available for this year.$2.34$1.12$1.21$0.99$1.37$0.38
2019Detailed filing. Detailed filing data is available for this year.$2.54$1.69$0.85$1.78$1.85$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.77$1.06$1.71$2.12$1.86$0.26
2017Detailed filing. Detailed filing data is available for this year.$2.50$1.06$1.44$1.93$1.93$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.51$1.09$1.42$1.69$1.63$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.49$1.12$1.37$1.68$1.40$0.28
2014Detailed filing. Detailed filing data is available for this year.$2.25$1.15$1.10$1.53$1.24$0.28
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.81$1.21$1.02$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.01$0.60$0.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.01$0.46$0.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.04$0.26$0.55