Civic Intelligence

Psesd Learning Communities

EIN 27-3547649 • 501(c)3 • Seattle, WA

Profile

Advance a racially just and humanizing cradle to career learning system through resource development with the puget sound educational service district.

625 SW 100th StreetSeattle, WA 98146

www.learningcommunitiesfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.17x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

14th percentile

-47%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

-6.0%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

79th percentile

32%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$156,328

Down $20,007 (-11%) from 2023

Liabilities

Up

$49,428

Up $7,321 (+17%) from 2023

Net Assets

Down

$106,900

Down $27,328 (-20%) from 2023

Revenue

Up

$94,732

Up $1,093 (+1.2%) from 2023

Expenses

Down

$122,060

Down $131,815 (-52%) from 2023

Net Income

Up

-$27,328

Up $132,908 (+83%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2018: $245,552Liabilities 2018: $0Net Assets 2018: $245,5522018Assets 2020: $246,908Liabilities 2020: $0Net Assets 2020: $246,9082020Assets 2021: $378,877Liabilities 2021: $0Net Assets 2021: $378,8772021Assets 2022: $356,131Liabilities 2022: $61,667Net Assets 2022: $294,4642022Assets 2023: $176,335Liabilities 2023: $42,107Net Assets 2023: $134,2282023Assets 2024: $156,328Liabilities 2024: $49,428Net Assets 2024: $106,9002024

Highlighted filing

2024

Assets$156,328
Liabilities$49,428
Net Assets$106,900

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2020: $249,332Expenses 2020: $248,402Net Income 2020: $9302020Revenue 2021: $146,405Expenses 2021: $14,436Net Income 2021: $131,9692021Revenue 2022: $192,740Expenses 2022: $283,981Net Income 2022: -$91,2412022Revenue 2023: $93,639Expenses 2023: $253,875Net Income 2023: -$160,2362023Revenue 2024: $94,732Expenses 2024: $122,060Net Income 2024: -$27,3282024

Highlighted filing

2024

Revenue$94,732
Expenses$122,060
Net Income-$27,328

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Aug 31, 2024
Signed
Jan 6, 2025
Return Version
2024v5.0
Gross Receipts
$94,732
Mission and Program Overview

Mission

To support the children and families served by puget sound educational service district learning communities foundation by raising funds critical to their learning success.

Advance a racially just and humanizing cradle to career learning system through resource development with the puget sound educational service district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$65,052$125,921▲ $60,869
Cash and Non-Interest-Bearing Accounts$110,733$22,585▼ $88,148
Accounts Receivable-$5,000-
Prepaid Expenses and Deferred Charges$550$2,822▲ $2,272
Total Assets$176,335$156,328▼ $20,007
Liabilities
Grants Payable$39,357$47,685▲ $8,328
Other Liabilities$2,750$1,743▼ $1,007
Total Liabilities$42,107$49,428▲ $7,321
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$134,228$106,900▼ $27,328
Total Net Assets Fund Balance$134,228$106,900▼ $27,328
Total Liabilities and Net Assets / Fund Balance$176,335$156,328▼ $20,007
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy WoodlandExecutive DiPT$66,813$66,813

Board Members and Trustees

NameTitle
Rob BeemChair
Tyler BagleyVice Chair
Marcy MillerDirector
Stephanie JonesSecretary
Phyllis NomuraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$94,710
Program Service Revenue
$0
Investment Income
$22
Other Revenue
$0
All Other Contributions
$94,710
Change in Net Assets
$-27,328
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$72,956
Other Expenses$49,104
Total Fundraising Expense$40,823
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$16,703$23,385$26,725$66,813
Payments to Affiliates$27,467--$27,467
Payroll Taxes$1,553$2,105$2,485$6,143
Information Technology-$3,722-$3,722
Fees for Services Accounting-$3,208-$3,208
Insurance-$999-$999
Office Expenses-$823-$823
Other Expenses$500$194$1,078$194
All Other Expenses-$78-$78
Total Functional Expenses$46,223$35,014$40,823$122,060
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PAYROLL LIABILITIES:FEDERAL TAXES (9$1,314
PAYROLL LIABILITIES:WA SUI EMPLOYER$199
Payroll Liabilities$83
PAYROLL LIABILITIES:WA PAID FAMILY A$75
PAYROLL LIABILITIES:WA WORKERS COMPE$72
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

The governing body goes through a training process regarding the purpose and significance of the form 990 and then a copy of the draft 990 for review prior to filing. The board is able to ask questions regarding the 990 at a board meeting.

Form 990, Page 6, Part VI, Line 12C

On an annual basis the policy is sent out and reviewed with the board as a whole and each member signs the policy annually.

Form 990, Page 6, Part VI, Line 15A

Compensation for the one key employee is based on current and comparable non-profit rates.

Form 990, Page 6, Part VI, Line 19

990 is available on non-profit website and any additional documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Psesd Learning Communities
EIN
27-3547649
Phone
2067168840
Address
625 SW 100TH STREET, SEATTLE, WA 98146

Signing Officer

Name
Nancy Woodland
Title
Executive Director
Phone
2067168840
Signed
2025-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Woodland
Formed
2010
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
1

Preparer

Firm
Austin Niester Schweihofer & Finnegan
Address
2425 MILITARY STREET BUILDING 3, PORT HURON, MI 48060
Preparer
Laura L Schweihofer
Phone
8109859000
Raw XML Appendix334 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY GOES THROUGH A TRAINING PROCESS REGARDING THE PURPOSE AND SIGNIFICANCE OF THE FORM 990 AND THEN A COPY OF THE DRAFT 990 FOR REVIEW PRIOR TO FILING. THE BOARD IS ABLE TO ASK QUESTIONS REGARDING THE 990 AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS THE POLICY IS SENT OUT AND REVIEWED WITH THE BOARD AS A WHOLE AND EACH MEMBER SIGNS THE POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE ONE KEY EMPLOYEE IS BASED ON CURRENT AND COMPARABLE NON-PROFIT RATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 IS AVAILABLE ON NON-PROFIT WEBSITE AND ANY ADDITIONAL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094732
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0176335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0156328
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt05023 42ND AVE SW
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098136
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.LEARNINGCOMMUNITIESFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY WOODLAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02067168840
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PSESD LEARNING COMMUNITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PSES
ReturnHeader/Filer/EIN0273547649
ReturnHeader/Filer/PhoneNum02067168840
ReturnHeader/Filer/USAddress/AddressLine1Txt0625 SW 100TH STREET
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098146
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263866753
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AUSTIN NIESTER SCHWEIHOFER & FINNEGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02425 MILITARY STREET BUILDING 3
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORT HURON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048060
ReturnHeader/PreparerPersonGrp/PhoneNum08109859000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-01-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA L SCHWEIHOFER
ReturnHeader/ReturnTs02025-01-27T14:52:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-08-31
ReturnHeader/TaxYr02024

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