Pt VI, Line 2
“Lead teacher Anna Burago is related by family to director Andrei Burago, and lead teacher Luba Malkina is similarly related by family to director Sergey Malkin.”
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Down$103,862
Down $698 (-0.7%) from 2022
Net Assets
Down$103,862
Down $698 (-0.7%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue And Expenses
Revenue
Down$311,728
Down $10,472 (-3.3%) from 2022
Expenses
Up$312,516
Up $8,313 (+2.7%) from 2022
Net Income
Down-$788
Down $18,785 (-104%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2022 to Jul 31, 2023
- Signed
- Apr 29, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $311,728
Mission and Program Overview
Mission
The specific objectives and purposes of this corporation are: - To foster interest of students in math and science topics and ideas that lie beyond the boundaries of school curriculum. - To design and develop new approaches to present advanced mathematical and scientific concepts in the ways that are interesting and accessible to school-age children - To provide classes in advanced math, extracurricular math, creative thinking and in other scientific topics for children whose needs may not be served at other educational places in the community. To help children prepare for careers in mathematics, science or other highly-qualified fields. To help children become creative professionals capable of achieving the top levels in their respective fields of work and ready to apply their knowledge to serve the community. - To organize various math and science-related events such as Olympiads, lectures, and presentations with the goal of reaching and educating a broader range of children
To foster the interest of students in math beyond of the school curriculum To provide advanced math classes to students underserved in the community To help children prepare for careers in math, science, or other fields.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $99,079 | $99,140 | ▲ $61 |
| Land, Buildings, and Equipment, Net | $5,546 | $4,697 | ▼ $849 |
| Savings and Temporary Cash Investments | $25 | $25 | → $0 |
| Total Assets | $104,650 | $103,862 | ▼ $788 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $104,650 | $103,862 | ▼ $788 |
| Total Net Assets Fund Balance | $104,650 | $103,862 | ▼ $788 |
| Total Liabilities and Net Assets / Fund Balance | $104,650 | $103,862 | ▼ $788 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $4,697 | $36,474 | $41,171 |
| Leasehold Improvements | $0 | $22,561 | $22,561 |
| Land | $0 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Luba Malkina | Lead Teacher | FT | $44,321 | $44,321 |
| Anna Burago | Lead Teacher | FT | $33,840 | $33,840 |
Board Members and Trustees
| Name | Title |
|---|---|
| Alexander Vaschillo | Director |
| Andrei Burago | Director |
| Nelli Tkach | Director |
| Sergei Dubinets | Director |
| Sergei Malkin | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,272
- Program Service Revenue
- $307,456
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $4,272
- Change in Net Assets
- $-788
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $174,128 |
| Salaries, Compensation, and Employee Benefits | $138,388 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $60,521 | $17,640 | $0 | $78,161 |
| Fees for Services Other | $75,273 | $1,907 | $0 | $77,180 |
| Occupancy | $53,536 | $9,447 | $0 | $62,983 |
| Other Salaries and Wages | $41,967 | $5,723 | $0 | $47,690 |
| Payroll Taxes | $10,210 | $2,327 | $0 | $12,537 |
| Office Expenses | $4,576 | $398 | $0 | $4,974 |
| Advertising | $3,396 | $179 | $0 | $3,575 |
| Fees for Services Accounting | $0 | $2,200 | $0 | $2,200 |
| Depreciation Depletion | $1,614 | $404 | $0 | $2,018 |
| Information Technology | $1,581 | $137 | $0 | $1,718 |
| Other Expenses | $682 | $0 | $0 | $682 |
| Insurance | $396 | $44 | $0 | $440 |
| Total Functional Expenses | $270,310 | $42,206 | $0 | $312,516 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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
Filing and Contact Details
Filer
- Filer Name
- Prime Factor
- EIN
- 27-3292905
- Phone
- 4257654084
- Address
- 6131 120TH PL NE, Kirkland, WA 98033
Signing Officer
- Name
- Anna Burago
- Title
- Director, Lead Teacher
- Phone
- 4257654084
- Signed
- 2024-04-29
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2010
- Legal Domicile
- Wa
- Voting Board Members
- 7
- Independent Board Members
- 5
- Employees
- 5
- Volunteers
- 15
Preparer
- Firm
- Pines FG LLC
- Address
- 2114 220th Pl NE, Sammamish, WA 98074
- Preparer
- Irina Fedorova
- Phone
- 4084004790
Supplemental Narrative
Additional Explanations
Pt VI, Line 8B
“The organization does not have any committees authorized to act on behalf of the board of directors.”
Pt VI, Line 11B
“All board members will receive their copies of the 990. They will have the opportunity to review it and provide their feedback.”
Pt VI, Line 12C
“The Prime Factor's conflict of interest policy is a part of Prime Factor bylaws. The purpose of this conflict of interest policy is to protect this tax-exempt corporation's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer of director of the corporation, as defined in section 45958(f)(1) and as amplified by section 53.4958-3. The policy is intended to supplement but not replace any applicable state and federal law governing conflict of interest applicable to nonprofit and charitable organizations. The procedures include these parts: duty to disclose, determining whether a conflict of interests exists, procedures for addressing the conflict of interest.”
Pt VI, Line 15A
“The Board explored compensation levels paid by similarly situated organizations, both taxable and tax-exempt. For functionally comparable positions. "Similarly situated" organizations are those of similar size, purpose, and with similar resources.”
Pt VI, Line 15B
“The Board explored compensation levels paid by similarly situated organizations, both taxable and tax-exempt. For functionally comparable positions. "Similarly situated" organizations are those of similar size, purpose, and with similar resources.”
Pt VI, Line 19
“Available upon request.”
Form 990, Part IX, Line 11G
“Professional fees 74942. 74942.”
Form 990, Part IX, Line 11G
“Adp service fees 1558. 1558.”
Form 990, Part IX, Line 11G
“BANK FEES 349. 349.”
Form 990, Part IX, Line 11G
“Competitions fees 331. 331.”
Raw XML AppendixShowing 400 of 409 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.
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| IRS990/Desc | 0 | During the 2022-23 school year, prime factor achieved several milestones as a nonprofit organization. We served over 320 students by providing year-long stem classes in mathematics and computer science. Our unique advanced classes included math circles for students in grades 2, 3-4, 4-5, 5-6, 6-7, and 8-9, as well as programming classes in Scratch, AppLab, Python, JavaScript, electrical engineering with Arduino, and Java for students in grades 3 up to upper high school. We also offered coding competition and math contest preparation classes, and organized several mathematical contests such as math kangaroo, and noetic learning. In addition, we organized the Logic Land 2023, a family math festival, which was attended by more than 300 children, and their parents. As a nonprofit organization, we also made a positive impact by participating in efforts to help children from the families recently displaced by war or experiencing economic hardship. We offered free and discounted classes for children whose families were affected by economic hardship. Our Logic Land festival was free for families with financial need (https://sites.google.com/view/logicland2023/home). We keep providing free online coding classes to students in Ukraine. Our teachers actively participated in preparation an organization of Math Hour Olympiad, a unique oral math competition for Middle school children free to all participants. https://sites.math.washington.edu/~mathcircle/mathhour/olympiad.html Math Hour Olympiad is a renowned math contest organized by numerous math professionals volunteering for the event, and coordinated by the Math department of the University of Washington. Overall, these achievements demonstrate prime factor's commitment to providing high-quality stem education and making a positive impact in our community and beyond. |
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| IRS990/MissionDesc | 0 | The specific objectives and purposes of prime factor corporation are: - to foster the interest of students in math and science topics and ideas that lie beyond the boundaries of the school curriculum. - to design and develop new approaches to present advanced mathematical and scientific concepts in ways that are interesting and accessible to school-age children - to provide classes in advanced math, extracurricular math, creative thinking, and in other scientific topics for children whose needs may not be served at other educational places in the community. - cultivate a community of students and parents who advance the value of extracurricular mathematics as a tool to develop students' creativity and interest in learning. - to help children prepare for careers in mathematics, science, or other highly qualified fields. - to help children become creative professionals capable of achieving the top levels in their respective fields of work and ready to apply their knowledge to serve the c |
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| IRS990/OtherExpensesGrp/Desc | 1 | MATERIALS AND SUPPLIES |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | 17997 |
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| IRS990/PYTotalExpensesAmt | 0 | 304203 |
| IRS990/PYTotalRevenueAmt | 0 | 322200 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -788 |
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| IRS990/ReportOtherLiabilitiesInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 25 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 25 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 5550 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 5550 |
| IRS990ScheduleA/First5Years509Ind | 0 | X |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 4272 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 3153 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 630 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8776 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 16831 |
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| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
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| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Lead teacher Anna Burago is related by family to director Andrei Burago, and lead teacher Luba Malkina is similarly related by family to director Sergey Malkin. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization does not have any committees authorized to act on behalf of the board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All board members will receive their copies of the 990. They will have the opportunity to review it and provide their feedback. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Prime Factor's conflict of interest policy is a part of Prime Factor bylaws. The purpose of this conflict of interest policy is to protect this tax-exempt corporation's interest when it is contemplating entering into a transaction or arrangement that might benefit the private interest of an officer of director of the corporation, as defined in section 45958(f)(1) and as amplified by section 53.4958-3. The policy is intended to supplement but not replace any applicable state and federal law governing conflict of interest applicable to nonprofit and charitable organizations. The procedures include these parts: duty to disclose, determining whether a conflict of interests exists, procedures for addressing the conflict of interest. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Board explored compensation levels paid by similarly situated organizations, both taxable and tax-exempt. For functionally comparable positions. "Similarly situated" organizations are those of similar size, purpose, and with similar resources. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Board explored compensation levels paid by similarly situated organizations, both taxable and tax-exempt. For functionally comparable positions. "Similarly situated" organizations are those of similar size, purpose, and with similar resources. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PROFESSIONAL FEES 74942. 74942. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ADP SERVICE FEES 1558. 1558. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | BANK FEES 349. 349. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | COMPETITIONS FEES 331. 331. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 15b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part IX, Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part IX, Line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part IX, Line 11g |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | WA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 103862 |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 103862 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 4272 |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 42206 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 270310 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 312516 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalVolunteersCnt | 0 | 15 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 103862 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6131 120TH PL NE |
| IRS990/USAddress/CityNm | 0 | Kirkland |
| IRS990/USAddress/StateAbbreviationCd | 0 | WA |
| IRS990/USAddress/ZIPCd | 0 | 98033 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.PFMATHCIRCLE.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANNA BURAGO |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR, LEAD TEACHER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4257654084 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-04-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PRIME FACTOR |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PRIM |
| ReturnHeader/Filer/EIN | 0 | 273292905 |
| ReturnHeader/Filer/PhoneNum | 0 | 4257654084 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6131 120TH PL NE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Kirkland |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 98033 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 815071359 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Pines FG LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2114 220th Pl NE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Sammamish |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 98074 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4084004790 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-06-04 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $103,862
- Liabilities
- $0
- Net assets
- $103,862
- Revenue
- $311,728
- Expenses
- $312,516
- Net income
- -$788