Civic Intelligence

Montgomery Coalition for Adult English Literacy Inc.

990 • Fiscal year 2015 • EIN 20-8015355

Jul 01, 2014 to Jun 30, 2015 • Filed on Dec 14, 2015

12320 Parklawn DriveRockville, MD 20852

(301) 881-1136

Siviq Scores

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

Liabilities / Assets

44th percentile

0.07x

Higher debt load relative to assets than 44% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

52nd percentile

3.2%

Higher net margin than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

66th percentile

$93,033

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

87th percentile

31%

Faster asset growth than 87% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

84th percentile

34%

Faster revenue growth than 84% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$192,573

Up $45,708 (+31%) from 2014

Net Assets

Up

$179,417

Up $42,642 (+31%) from 2014

Liabilities

Up

$13,156

Up $3,066 (+30%) from 2014

Revenue

Up

$1,349,327

Up $344,629 (+34%) from 2014

Expenses

Up

$1,306,684

Up $322,629 (+33%) from 2014

Net Income

Up

$42,643

Up $22,000 (+107%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $141,488Liabilities 2011: $29,257Net Assets 2011: $112,2312011Assets 2012: $131,077Liabilities 2012: $5,939Net Assets 2012: $125,1382012Assets 2013: $125,838Liabilities 2013: $9,706Net Assets 2013: $116,1322013Assets 2014: $146,865Liabilities 2014: $10,090Net Assets 2014: $136,7752014Assets 2015: $192,573Liabilities 2015: $13,156Net Assets 2015: $179,4172015Assets 2016: $217,777Liabilities 2016: $6,602Net Assets 2016: $211,1752016Assets 2017: $240,550Liabilities 2017: $18,810Net Assets 2017: $221,7402017Assets 2018: $297,287Liabilities 2018: $18,414Net Assets 2018: $278,8732018Assets 2019: $387,760Liabilities 2019: $21,162Net Assets 2019: $366,5982019Assets 2020: $461,966Liabilities 2020: $91,198Net Assets 2020: $370,7682020Assets 2021: $435,756Liabilities 2021: $14,006Net Assets 2021: $421,7502021Assets 2022: $499,251Liabilities 2022: $12,806Net Assets 2022: $486,4452022Assets 2023: $610,807Liabilities 2023: $172,116Net Assets 2023: $438,6912023Assets 2024: $505,647Liabilities 2024: $120,496Net Assets 2024: $385,1512024Assets 2025: $542,014Liabilities 2025: $94,462Net Assets 2025: $447,5522025

Highlighted filing

2015

Assets$192,573
Liabilities$13,156
Net Assets$179,417

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $753,0452011Expenses 2012: $758,7792012Expenses 2013: $784,1702013Revenue 2014: $1,004,698Expenses 2014: $984,055Net Income 2014: $20,6432014Revenue 2015: $1,349,327Expenses 2015: $1,306,684Net Income 2015: $42,6432015Revenue 2016: $1,429,127Expenses 2016: $1,397,369Net Income 2016: $31,7582016Revenue 2017: $1,528,089Expenses 2017: $1,517,522Net Income 2017: $10,5672017Revenue 2018: $1,753,978Expenses 2018: $1,696,845Net Income 2018: $57,1332018Revenue 2019: $1,881,899Expenses 2019: $1,794,174Net Income 2019: $87,7252019Revenue 2020: $1,963,521Expenses 2020: $1,959,351Net Income 2020: $4,1702020Revenue 2021: $2,025,678Expenses 2021: $1,974,697Net Income 2021: $50,9812021Revenue 2022: $2,155,762Expenses 2022: $2,091,067Net Income 2022: $64,6952022Revenue 2023: $2,265,903Expenses 2023: $2,313,657Net Income 2023: -$47,7542023Revenue 2024: $2,432,201Expenses 2024: $2,485,741Net Income 2024: -$53,5402024Revenue 2025: $2,633,869Expenses 2025: $2,571,468Net Income 2025: $62,4012025

Highlighted filing

2015

Revenue$1,349,327
Expenses$1,306,684
Net Income$42,643
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Dec 14, 2015
Return Version
2014v5.0
Gross Receipts
$1,360,183
Mission and Program Overview

Mission

Mission - The Montgomery Coalition for Adult English Literacy strengthens the countywide adult English literacy network to support a thriving community and effective workforce.Vision -In the next three years, the Montgomery Coalition for Adult English Literacy (MCAEL) will increase organizational capacity and promote literacy by empowering providers to increase the quality of their programs and instruction, by better serving an increasing number of learners and by partnering to increase the visibility of MCAEL as a leading model of a literacy coalition.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$80,579$95,740▲ $15,161
Cash and Non-Interest-Bearing Accounts$63,299$90,917▲ $27,618
Prepaid Expenses and Deferred Charges-$2,599-
Land, Buildings, and Equipment, Net$1,412$842▼ $570
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-
Total Assets$146,865$192,573▲ $45,708
Other Assets Total$1,575$2,475▲ $900
Liabilities
Accounts Payable and Accrued Expenses$10,090$13,156▲ $3,066
Total Liabilities$10,090$13,156▲ $3,066
Net Assets / Fund Balance
Unrestricted Net Assets$134,775$176,876▲ $42,101
Temporarily Rstr Net Assets$2,000$2,541▲ $541
Total Net Assets Fund Balance$136,775$179,417▲ $42,642
Total Liabilities and Net Assets / Fund Balance$146,865$192,573▲ $45,708

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$842$10,999$11,841

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$2,000$1,821-$1,280$2,541
2013$3,120$869-$1,989$2,000
2012$11,445$2,050-$10,375$3,120
2011$29,640$10,050-$28,245$11,445
2010$3,175$28,475-$2,010$29,640
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathy StevensExecutive DirectorFT$91,733$1,300$93,033

Board Members and Trustees

NameTitle
Josh JeffriesChairman
Caralyn BusheyBoard Member
David KayBoard Member
Debbie Heibein RankinBoard Member
Emily HeardBoard Member
Emma MunozBoard Member
Guido LaraBoard Member
Kim BrownBoard Member
Marta PerezBoard Member
Monica TrentBoard Member
Shirley BrandmanBoard Member
Peggy KeeganSecretary
Martin YescasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,356,868
Program Service Revenue
$0
Investment Income
$161
Other Revenue
$-7,702
All Other Contributions
$44,105
Change in Net Assets
$42,643

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,349,327
Revenue Not Reported on Form 990
$13,357
Total Revenue per Audited Statements
$1,362,684
Total Revenue per Form 990
$1,349,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$944,340
Salaries, Compensation, and Employee Benefits$238,823
Other Expenses$123,521
Total Fundraising Expense$15,554
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$944,340--$944,340
Current Officers, Directors, Trustees, and Key Employees$41,148$36,898$10,686$88,732
Other Salaries and Wages$58,676$17,061$2,838$78,575
Payroll Taxes$46,105$21,813-$67,918
Office Expenses$24,974$12,998-$37,972
Occupancy$15,809$9,864$1,691$27,364
Fees for Services Other$14,200-$240$14,440
Fees for Services Accounting-$10,650-$10,650
Travel$4,375$166-$4,541
All Other Expenses$3,477$440$67$3,984
Other Employee Benefits$486$3,112-$3,598
Other Expenses$2,085$343-$2,428
Insurance$1,093$895-$1,988
Depreciation Depletion$350$188$32$570
Total Functional Expenses$1,176,702$114,428$15,554$1,306,684

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,320,042
Expenses per Audited Statements$1,306,684
Total Expenses per Form 990$1,306,684
Expenses Not Reported on Form 990$13,358
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
MCPS Educational FoundationRockville, MD-To support ESOL program in schools$205,593
CASA de Maryland Inc - EveHyattsville, MD-To support an evening ESOL program$174,750
Literacy Council of Mont CoRockville, MD-To support ESL classes$149,393
Comm Ministries of RockvilleRockville, MD-Increase adult English literacy services$106,302
Spanish Catholic Center IncGaithersburg, MD-supporting an ESOL program$82,000
Rockville Seniors IncRockville, MD-Increase adult English literacy services$34,860
CASA de Maryland Inc WelcomHyattsville, MD-To support drop-in English classes$31,950
Family Services - Family DiscRockville, MD-Increase adult English literacy services$27,300
Workforce Solutions Group-EFEWheaton, MD-Increase adult English literacy services$11,882
IMPACT Silver Spring-AdultESLSilver Spring, MD-To support access to English class$11,688
Literacy Council of Mont-FamRockville, MD-To support a family literacy class$10,630
Chinese Culture & Comm ServGaithersburg, MD-To support an ESOL program$9,419
George B Thomas Learning AcadSilver Spring, MD-To support ESOL program$9,293
Korean-American Senior CitizenSilver Spring, MD-Increase adult English literacy services$8,600
Seneca Creek Community ChurchGaithersburg, MD-An English conversation club$6,200
Adventist Comm Serv of WashSilver Spring, MD-To support an English Program$5,900
Ana A Brito FoundationGaithersburg, MD-To support ESOL program$5,300
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$10,856
Fundraising Gross Income$3,154
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
"Spelling Bee for Literacy"$20,843$3,154$6,403$-3,249
Total Events$20,843$3,154$10,856$-7,702
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-
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Joshua Jeffries' company, Arkin Youngentob, set up the health care plan for MCAEL. Arkin Youngentob was paid a premium (under $20). This was disclosed on the annual conflict of interest form.

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

MCAEL is committed to appropriate fiscal oversight by the organization's board of directors. As such, MCAEL works to ensure the highest standards in review of its Internal Revenue Service Form 990. Each year, prior to the submission of the organization's Form 990 to the Internal Revenue Service, a draft version is sent to the Treasurer for an initial review. The auditing firm will meet with the Board of Directors to go over the entire Form 990 and answer any questions prior to filing. Discussions by board members regarding the 990 are documented in board minutes.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

MCAEL's board primarily monitors and enforces compliance through an annual certification process. Each director, principal officer and member of a committee with governing board delegated powers must annually sign a statement which affirms such person has received, read and understood the Conflict of Interest Policy, has agreed to comply with the policy and understands that the Montgomery Coalition for Adult English Literacy is a charitable organization, thus in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director's salary is reviewed and adjusted by the Board of Directors using outside data and performance metrics.

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

MCAEL makes its articles of incorporation, conflict of interest policy, and recent financial statements and 990 available to the public through our website and through third party websites such as GuideStar. In addition, these documents are available to the public at MCAEL's office and through the Maryland Office of the Secretary of State.

Filing and Contact Details

Filer

Filer Name
Montgomery Coalition for Adult English
EIN
20-8015355
Phone
3018811136
Address
12320 Parklawn Drive, Rockville, MD 20852

Signing Officer

Name
Martin Yescas
Title
Treasurer
Signed
2015-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Stevens
Formed
2006
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
31

Preparer

Firm
Saggar & Rosenberg PC
Address
One Church Street Suite 204, Rockville, MD 20850
Preparer
Susan J Rosenberg
Phone
3017389040
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Rounding = -$1

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The intended use of the temporarily restricted assets is for the Dr. Debbie Bhattacharyya Memorial Fund.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising Expenses $10856 Rounding $1

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising expenses $10856 Rounding $2

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IRS990/Desc0Build Capacity: MCAEL helps build the capacity of 60+ adult English literacy programs in Montgomery County through professional development programs offered to such programs, establishing networks of providers for the sharing of best practices and infrastructure, and providing program grants. MCAEL provides training, technical assistance, and collaboration opportunities for adult English literacy program staff and instructors in order to strengthen their effectiveness and cultivate a professional community in Montgomery County. MCAEL provides a shared infrastructure that reduces costs and leverages community resources, building on best practices and local knowledge. In partnership with Montgomery County Government, MCAEL works to increase the availability of high-quality adult ESOL and literacy services through program grants that support identified community needs and improve the quality of services offered to diverse populations. Funded programs must demonstrate measurable outcomes, and participate in capacity building programs offered by MCAEL.
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IRS990/Form990PartVIISectionAGrp/PersonNm9Emily Heard
IRS990/Form990PartVIISectionAGrp/PersonNm10Emma Munoz
IRS990/Form990PartVIISectionAGrp/PersonNm11Josh Jeffries
IRS990/Form990PartVIISectionAGrp/PersonNm12Martin Yescas
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IRS990/MissionDesc0Mission - The Montgomery Coalition for Adult English Literacy strengthens the countywide adult English literacy network to support a thriving community and effective workforce.Vision -In the next three years, the Montgomery Coalition for Adult English Literacy (MCAEL) will increase organizational capacity and promote literacy by empowering providers to increase the quality of their programs and instruction, by better serving an increasing number of learners and by partnering to increase the visibility of MCAEL as a leading model of a literacy coalition.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Engage the Community: MCAEL enhances public awareness of the English literacy needs of the adult non-English speaking population in Montgomery County and of the literacy programs available to serve this population. MCAEL also engages in advocacy and engages the community with respect to issues relating to English literacy. Through its Knowledge Center, MCAEL serves as a community information hub about adult English literacy in Montgomery County with data, data analysis, stories, and how serving this need benefits the community as a whole. MCAEL's Provider Directory of Services is the County's resource for information on available programs. Through its advocacy and engagement efforts, MCAEL promoted adult English literacy as a key investment opportunity that is central to family, community and economic prosperity in Montgomery County.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.54$0.09$0.45$2.63$2.57$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.51$0.12$0.39$2.43$2.49$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.61$0.17$0.44$2.27$2.31$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.50$0.01$0.49$2.16$2.09$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.01$0.42$2.03$1.97$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.09$0.37$1.96$1.96$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$1.88$1.79$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$1.75$1.70$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.24$0.02$0.22$1.53$1.52$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.22$0.01$0.21$1.43$1.40$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.01$0.18$1.35$1.31$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.01$0.14$1.00$0.98$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.12$0.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.13$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.03$0.11$0.75
Peer Organizations

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