Civic Intelligence

Family Learning Center

990 • Fiscal year 2022 • EIN 46-3000858

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 07, 2023

505 S Olympia St B5Kennewick, WA 99336

(509) 491-1226

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

96th percentile

83%

Higher net margin than 96% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

100th percentile

1572%

Faster asset growth than 100% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

99th percentile

1661%

Faster revenue growth than 99% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,733,488

Up $1,629,821 (+1572%) from 2021

Net Assets

Up

$1,732,692

Up $1,629,200 (+1574%) from 2021

Liabilities

Up

$796

Up $621 (+355%) from 2021

Revenue

Up

$1,968,456

Up $1,856,661 (+1661%) from 2021

Expenses

Up

$339,256

Up $262,715 (+343%) from 2021

Net Income

Up

$1,629,200

Up $1,593,946 (+4521%) from 2021

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $22,090Liabilities 2015: $263Net Assets 2015: $21,8272015Assets 2016: $28,076Liabilities 2016: $55Net Assets 2016: $28,0212016Assets 2017: $40,514Liabilities 2017: $0Net Assets 2017: $40,5142017Assets 2018: $25,523Liabilities 2018: $72Net Assets 2018: $25,4512018Assets 2019: $38,178Liabilities 2019: $73Net Assets 2019: $38,1052019Assets 2020: $68,317Liabilities 2020: $79Net Assets 2020: $68,2382020Assets 2021: $103,667Liabilities 2021: $175Net Assets 2021: $103,4922021Assets 2022: $1,733,488Liabilities 2022: $796Net Assets 2022: $1,732,6922022Assets 2023: $2,665,167Liabilities 2023: $115,481Net Assets 2023: $2,549,6862023Assets 2024: $3,420,247Liabilities 2024: $972Net Assets 2024: $3,419,2752024

Highlighted filing

2022

Assets$1,733,488
Liabilities$796
Net Assets$1,732,692

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $57,641Expenses 2015: $58,473Net Income 2015: -$8322015Revenue 2016: $55,873Expenses 2016: $47,762Net Income 2016: $8,1112016Revenue 2017: $51,677Expenses 2017: $39,184Net Income 2017: $12,4932017Revenue 2018: $56,721Expenses 2018: $71,784Net Income 2018: -$15,0632018Revenue 2019: $77,599Expenses 2019: $64,945Net Income 2019: $12,6542019Revenue 2020: $94,947Expenses 2020: $64,814Net Income 2020: $30,1332020Revenue 2021: $111,795Expenses 2021: $76,541Net Income 2021: $35,2542021Revenue 2022: $1,968,456Expenses 2022: $339,256Net Income 2022: $1,629,2002022Revenue 2023: $1,355,630Expenses 2023: $538,626Net Income 2023: $817,0042023Revenue 2024: $1,138,495Expenses 2024: $814,994Net Income 2024: $323,5012024

Highlighted filing

2022

Revenue$1,968,456
Expenses$339,256
Net Income$1,629,200
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 7, 2023
Return Version
2022v5.0
Gross Receipts
$1,968,456
Mission and Program Overview

Mission

Helping refugees thrive in their new homeland.

Today we support new arrivals through education, relationships, and community so they can thrive in their new home. In the future, we will create a community of open hearts, helping hands and supportive systems where strangers become friends and we all thrive.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$97,173$894,043▲ $796,870
Pledges and Grants Receivable-$713,548-
Land, Buildings, and Equipment, Net$0$71,138▲ $71,138
Accounts Receivable$5,994$54,259▲ $48,265
Total Assets$103,667$1,733,488▲ $1,629,821
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses$175$796▲ $621
Total Liabilities$175$796▲ $621
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$1,528,945-
Net Assets Without Donor Restrictions$103,492$203,747▲ $100,255
Total Net Assets Fund Balance$103,492$1,732,692▲ $1,629,200
Total Liabilities and Net Assets / Fund Balance$103,667$1,733,488▲ $1,629,821

Asset Categories

AssetBook ValueDepreciationBasis
Land$70,000-$70,000
Buildings$1,138-$1,138
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Theresa RoosendaalExecutive DirectorFT$44,715$44,715

Board Members and Trustees

NameTitle
Charles HenagarPresident
Bryan TinnanVice President
Come NzibaregaBoard Member
Eh Ta TawBoard Member
John MccoyBoard Member
Kayla ClydeSecretary
Marisa RoosendaalTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,967,379
Program Service Revenue
$895
Investment Income
$182
Other Revenue
$0
All Other Contributions
$1,778,849
Change in Net Assets
$1,629,200

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$70,000Fair Market Value
Total Noncash Contributions1$70,000-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,690
Other Expenses$132,566
Total Fundraising Expense$44,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$144,278--$144,278
Fees for Services Other$5,233$5,233$41,865$52,331
Current Officers, Directors, Trustees, and Key Employees$31,301$11,179$2,236$44,716
Occupancy$14,656$6,281-$20,937
Payroll Taxes$17,696--$17,696
Travel$16,678--$16,678
All Other Expenses$2,674$1,146-$3,820
Other Expenses$2,127$911-$3,038
Office Expenses-$1,229-$1,229
Conferences and Meetings$35$15-$50
Total Functional Expenses$269,161$25,994$44,101$339,256
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
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
No
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, Part VI, Section A, Line 2

Two officers/board members of the organization, theresa roosendaal and marisa roosendaal, have a family relationship.

Form 990, Part VI, Section B, Line 11B

The draft 990 is circulated to the board of directors for approval before filing.

Form 990, Part VI, Section B, Line 12C

Annual review of agreements.

Form 990, Part VI, Section C, Line 19

Governing documents, a conflict of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
B5 Learning Center
EIN
46-3000858
Phone
5094911226
Address
505 S OLYMPIA ST B5, KENNEWICK, WA 99336
Doing Business As
B5

Signing Officer

Name
Theresa Roosendaal
Title
Executive Director
Phone
5094911226
Signed
2023-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theresa Roosendaal
Formed
2013
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
6
Employees
38
Volunteers
50

Preparer

Firm
Alegria & Company Ps
Address
601 N 39TH AVENUE, YAKIMA, WA 98902
Preparer
Marisa Roosendaal
Phone
5095751065
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting: program service expenses 5,233. Management and general expenses 5,233. Fundraising expenses 41,865. Total expenses 52,331.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0110866
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt094176
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt075562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt055971
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02303954
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0182
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0210
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0895
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0921
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0765
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02037
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0743
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05361
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0210
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt02309315
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01968274
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0111787
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt094941
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt077599
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt056714
IRS990ScheduleA/Total509Grp/TotalAmt02309315
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01968456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0111795
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt094947
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt077606
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt056721
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02309525
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01138
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01138
IRS990ScheduleD/LandGrp/BookValueAmt070000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071138
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt070000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OFFICERS/BOARD MEMBERS OF THE ORGANIZATION, THERESA ROOSENDAAL AND MARISA ROOSENDAAL, HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DRAFT 990 IS CIRCULATED TO THE BOARD OF DIRECTORS FOR APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL REVIEW OF AGREEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, A CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING: PROGRAM SERVICE EXPENSES 5,233. MANAGEMENT AND GENERAL EXPENSES 5,233. FUNDRAISING EXPENSES 41,865. TOTAL EXPENSES 52,331.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0103667
IRS990/TotalAssetsEOYAmt01733488
IRS990/TotalAssetsGrp/BOYAmt0103667
IRS990/TotalAssetsGrp/EOYAmt01733488
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01967379
IRS990/TotalEmployeeCnt038
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt044101
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025994
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0269161
IRS990/TotalFunctionalExpensesGrp/TotalAmt0339256
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0175
IRS990/TotalLiabilitiesEOYAmt0796
IRS990/TotalLiabilitiesGrp/BOYAmt0175
IRS990/TotalLiabilitiesGrp/EOYAmt0796
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103492
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01732692
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0269161
IRS990/TotalProgramServiceRevenueAmt0895
IRS990/TotalReportableCompFromOrgAmt044715
IRS990/TotalRevenueGrp/ExclusionAmt0182
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0895
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01968456
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0103667
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01733488
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt016678
IRS990/TravelGrp/TotalAmt016678
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0505 S OLYMPIA ST B5
IRS990/USAddress/CityNm0KENNEWICK
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099336
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0THRIVEATB5.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THERESA ROOSENDAAL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05094911226
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B5 LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0B5LE
ReturnHeader/Filer/EIN0463000858
ReturnHeader/Filer/PhoneNum05094911226

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