Civic Intelligence

Wild Lilac Child Development Community

990 • Fiscal year 2023 • EIN 45-1778609

Sep 01, 2022 to Aug 31, 2023 • Filed on May 17, 2024

3829 SE 74th AvePortland, OR 97206

(503) 473-2081

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

9.3%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

53rd percentile

$68,519

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

32%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$725,961

Up $147,907 (+26%) from 2022

Net Assets

Up

$694,343

Up $193,373 (+39%) from 2022

Liabilities

Down

$31,618

Down $45,466 (-59%) from 2022

Revenue

Up

$2,076,471

Up $507,480 (+32%) from 2022

Expenses

Up

$1,883,098

Up $536,051 (+40%) from 2022

Net Income

Down

$193,373

Down $28,571 (-13%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $56,060Liabilities 2013: $27,306Net Assets 2013: $28,7542013Assets 2014: $342,531Liabilities 2014: $334,043Net Assets 2014: $8,4882014Assets 2015: $215,443Liabilities 2015: $203,265Net Assets 2015: $12,1782015Assets 2016: $182,440Liabilities 2016: $128,627Net Assets 2016: $53,8132016Assets 2017: $351,742Liabilities 2017: $60,747Net Assets 2017: $290,9952017Assets 2018: $228,478Liabilities 2018: $151,883Net Assets 2018: $76,5952018Assets 2019: $226,564Liabilities 2019: $115,878Net Assets 2019: $110,6862019Assets 2020: $297,617Liabilities 2020: $256,955Net Assets 2020: $40,6622020Assets 2021: $342,388Liabilities 2021: $64,086Net Assets 2021: $278,3022021Assets 2022: $578,054Liabilities 2022: $77,084Net Assets 2022: $500,9702022Assets 2023: $725,961Liabilities 2023: $31,618Net Assets 2023: $694,3432023Assets 2024: $626,770Liabilities 2024: $64,126Net Assets 2024: $562,6442024

Highlighted filing

2023

Assets$725,961
Liabilities$31,618
Net Assets$694,343

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $441,456Expenses 2013: $477,207Net Income 2013: -$35,7512013Revenue 2014: $601,563Expenses 2014: $621,826Net Income 2014: -$20,2632014Revenue 2015: $832,369Expenses 2015: $828,679Net Income 2015: $3,6902015Revenue 2016: $865,871Expenses 2016: $824,236Net Income 2016: $41,6352016Revenue 2017: $1,043,235Expenses 2017: $806,053Net Income 2017: $237,1822017Revenue 2018: $1,013,965Expenses 2018: $991,114Net Income 2018: $22,8512018Revenue 2019: $1,114,074Expenses 2019: $1,079,983Net Income 2019: $34,0912019Revenue 2020: $723,711Expenses 2020: $793,735Net Income 2020: -$70,0242020Revenue 2021: $1,304,756Expenses 2021: $1,067,116Net Income 2021: $237,6402021Revenue 2022: $1,568,991Expenses 2022: $1,347,047Net Income 2022: $221,9442022Revenue 2023: $2,076,471Expenses 2023: $1,883,098Net Income 2023: $193,3732023Revenue 2024: $2,093,461Expenses 2024: $2,182,508Net Income 2024: -$89,0472024

Highlighted filing

2023

Revenue$2,076,471
Expenses$1,883,098
Net Income$193,373
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
May 17, 2024
Return Version
2022v5.0
Gross Receipts
$2,076,471
Mission and Program Overview

Mission

Wild Lilac Dev Community offers high quality, inclusive, culturally competent, accessible early childhood education,comprehensive family support, and educational opportunities for child development educators, social service professionals and other child development professionals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$324,770$395,181▲ $70,411
Land, Buildings, and Equipment, Net$89,585$238,460▲ $148,875
Savings and Temporary Cash Investments$84,017$84,094▲ $77
Prepaid Expenses and Deferred Charges$44$8,226▲ $8,182
Total Assets$578,054$725,961▲ $147,907
Other Assets Total$79,638--
Liabilities
Mortgage Notes Payable Secured by Investment Property$30,807--
Deferred Revenue$26,334--
Accounts Payable and Accrued Expenses$19,943$23,347▲ $3,404
Unsecured Notes Loans Payable-$8,271-
Total Liabilities$77,084$31,618▼ $45,466
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$500,970$694,343▲ $193,373
Total Net Assets Fund Balance$500,970$694,343▲ $193,373
Total Liabilities and Net Assets / Fund Balance$578,054$725,961▲ $147,907

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$209,239$107,604$316,843
Equipment$29,221$43,935$73,156
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beverly AjieExecutive DirectorFT$68,519$68,519

Board Members and Trustees

NameTitle
Liz LorenzoPresident
Deanna CohenBoard Member
Gabrielle OrfieldBoard Member
Reiko IgarashiBoard Member
Susannah MaynardBoard Member
Anna BelaisSecretary
Christopher WardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$393,861
Program Service Revenue
$1,682,391
Investment Income
$219
Other Revenue
$0
All Other Contributions
$1,705
Change in Net Assets
$193,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,494,006
Other Expenses$389,092
Total Fundraising Expense$10,782
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,143,309$62,504$7,096$1,212,909
Occupancy$205,505--$205,505
Payroll Taxes$110,621$6,815$1,297$118,733
Other Employee Benefits$83,258$10,319$268$93,845
Current Officers, Directors, Trustees, and Key Employees$65,512$3,007-$68,519
Office Expenses$15,124$1,621$24$16,769
Depreciation Depletion-$15,220-$15,220
Information Technology$11,433$1,989-$13,422
Other Expenses$12,745-$390$13,135
All Other Expenses$9,166$727-$9,893
Insurance$6,312$1,082$1,707$9,101
Fees for Services Accounting-$8,720-$8,720
Fees for Services Other$403$3,302-$3,705
Fees for Services Legal-$2,138-$2,138
Interest-$252-$252
Total Functional Expenses$1,754,620$117,696$10,782$1,883,098
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
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
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 governing body review Part VI line 11

The 990 is emailed to all Board Members prior to filing. The 990 is prepared by an external CPA, reviewed by the Executive Director before mailing to the Internal Revenue Service.

Conflict of interest policy compliance Part VI line 12C

In its commitment to the proper handling of conflict of interest issues, the Board of Directors has implemented a policy requirement that all members of the Board of Directors annually review their position in regard to any possible conflicts of interest and sign an Annual Conflict of Interest Disclosure Statement. The Board has received legal advice and training both in formal Board Training Seminars delivered by an attorney specializing in nonprofit law, and in formal written form so that the advice and information will be available to future Directors and Officers. The Board has carefully followed these rules for any and all matters involving conflicts of interest.

CEO executive director top management comp Part VI line 15A

To establish a just and reasonable level of compensation for the Executive Director, the Board of Directors undertook a market survey to determine compensation rates for individuals performing similar duties within similarly situated organizations.

Governing documents etc available to public Part VI line 19

The 990, Organizations governing documents, conflict of interest policy are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Wild Lilac Child Development Community
EIN
45-1778609
Address
3829 SE 74th Ave, Portland, OR 97206

Signing Officer

Name
Beverly Ajie
Title
Executive Direc
Phone
5034732081
Signed
2024-05-17
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
49
Volunteers
32

Preparer

Firm
Marshall Miller CPA dba TemComp
Address
3414 NW Vaughn St, Portland, OR 97210
Preparer
Marshall Miller CPA
Phone
5039844689
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0158
IRS990/PYOtherExpensesAmt0364809
IRS990/PYProgramServiceRevenueAmt0839504
IRS990/PYRevenuesLessExpensesAmt0221944
IRS990/PYSalariesCompEmpBnftPaidAmt0982238
IRS990/PYTotalExpensesAmt01347047
IRS990/PYTotalRevenueAmt01568991
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0193373
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt084017
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084094
IRS990ScheduleA/SchoolInd0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt029221
IRS990ScheduleD/EquipmentGrp/DepreciationAmt043935
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt073156
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0209239
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0107604
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0316843
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0238460
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Wild Lilac Child Development will write grant proposals for various Federal, State and Local government programs and funding sources which could provide support for the organizations activities.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1When WLCDC prepares its educational materials or other information, it will always include a statement of its racially nondiscriminatory policy which comples with the IRS, state and federal requirements for a nonprofit 501(c)(3) school. Such statements will also be included in its brochures, catalogues and other materials dealing with student admissions, programs and financial assistance.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of nondiscriminatory policy (Question 3)
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 is emailed to all Board Members prior to filing. The 990 is prepared by an external CPA, reviewed by the Executive Director before mailing to the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In its commitment to the proper handling of conflict of interest issues, the Board of Directors has implemented a policy requirement that all members of the Board of Directors annually review their position in regard to any possible conflicts of interest and sign an Annual Conflict of Interest Disclosure Statement. The Board has received legal advice and training both in formal Board Training Seminars delivered by an attorney specializing in nonprofit law, and in formal written form so that the advice and information will be available to future Directors and Officers. The Board has carefully followed these rules for any and all matters involving conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2To establish a just and reasonable level of compensation for the Executive Director, the Board of Directors undertook a market survey to determine compensation rates for individuals performing similar duties within similarly situated organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990, Organizations governing documents, conflict of interest policy are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0578054
IRS990/TotalAssetsEOYAmt0725961
IRS990/TotalAssetsGrp/BOYAmt0578054
IRS990/TotalAssetsGrp/EOYAmt0725961
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0393861
IRS990/TotalEmployeeCnt049
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010782
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0117696
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01754620
IRS990/TotalFunctionalExpensesGrp/TotalAmt01883098
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077084
IRS990/TotalLiabilitiesEOYAmt031618
IRS990/TotalLiabilitiesGrp/BOYAmt077084
IRS990/TotalLiabilitiesGrp/EOYAmt031618
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0500970
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0694343
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01754620
IRS990/TotalProgramServiceRevenueAmt01682391
IRS990/TotalReportableCompFromOrgAmt068519
IRS990/TotalRevenueGrp/ExclusionAmt0219
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01682391
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02076471
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0578054
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0725961
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt08271
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.wildlilac.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Beverly Ajie
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum05034732081
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Wild Lilac Child Development Community
ReturnHeader/Filer/BusinessNameControlTxt0WILD
ReturnHeader/Filer/EIN0451778609
ReturnHeader/Filer/USAddress/AddressLine1Txt03829 SE 74th Ave
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marshall Miller CPA dba TemComp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03414 NW Vaughn St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Portland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097210
ReturnHeader/PreparerPersonGrp/PhoneNum05039844689
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marshall Miller CPA

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.06$0.56$2.09$2.18$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.73$0.03$0.69$2.08$1.88$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.08$0.50$1.57$1.35$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.34$0.06$0.28$1.30$1.07$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.26$0.04$0.72$0.79$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.12$0.11$1.11$1.08$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.15$0.08$1.01$0.99$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.06$0.29$1.04$0.81$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.13$0.05$0.87$0.82$0.04
2015Summary only. Only limited summary data is available for this year.$0.22$0.20$0.01$0.83$0.83$0.00
2014Summary only. Only limited summary data is available for this year.$0.34$0.33$0.01$0.60$0.62$0.02
2013Summary only. Only limited summary data is available for this year.$0.06$0.03$0.03$0.44$0.48$0.04