Civic Intelligence

I E S Language Foundation

990 • Fiscal year 2015 • EIN 68-0023889

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 13, 2016

7020 Koll Center ParkwayPleasanton, CA 94566

(925) 484-6028

Siviq Scores

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

Liabilities / Assets

99th percentile

4.87x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.99x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

42nd percentile

$40,720

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

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

Asset Growth

17th percentile

-6.8%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

23rd percentile

-9.3%

Faster revenue growth than 23% of similar nonprofits.

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

Assets

Down

$222,220

Down $16,323 (-6.8%) from 2014

Net Assets

Up

-$859,965

Up $15,139 (+1.7%) from 2014

Liabilities

Down

$1,082,185

Down $31,462 (-2.8%) from 2014

Revenue

Down

$1,088,688

Down $111,827 (-9.3%) from 2014

Expenses

Down

$1,073,549

Down $94,496 (-8.1%) from 2014

Net Income

Down

$15,139

Down $17,331 (-53%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $217,205Liabilities 2011: $1,114,745Net Assets 2011: -$897,5402011Assets 2012: $215,456Liabilities 2012: $1,144,072Net Assets 2012: -$928,6162012Assets 2013: $241,591Liabilities 2013: $1,149,165Net Assets 2013: -$907,5742013Assets 2014: $238,543Liabilities 2014: $1,113,647Net Assets 2014: -$875,1042014Assets 2015: $222,220Liabilities 2015: $1,082,185Net Assets 2015: -$859,9652015Assets 2016: $284,993Liabilities 2016: $981,191Net Assets 2016: -$696,1982016Assets 2017: $277,955Liabilities 2017: $907,814Net Assets 2017: -$629,8592017Assets 2018: $294,312Liabilities 2018: $886,440Net Assets 2018: -$592,1282018Assets 2019: $258,733Liabilities 2019: $902,300Net Assets 2019: -$643,5672019Assets 2020: $137,750Liabilities 2020: $847,076Net Assets 2020: -$709,3262020Assets 2021: $135,090Liabilities 2021: $866,505Net Assets 2021: -$731,4152021Assets 2022: $112,204Liabilities 2022: $798,594Net Assets 2022: -$686,3902022Assets 2023: $121,454Liabilities 2023: $783,896Net Assets 2023: -$662,4422023Assets 2024: $86,379Liabilities 2024: $764,734Net Assets 2024: -$678,3552024

Highlighted filing

2015

Assets$222,220
Liabilities$1,082,185
Net Assets-$859,965

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,055,4752011Expenses 2012: $1,115,9932012Revenue 2013: $1,063,724Expenses 2013: $1,043,285Net Income 2013: $20,4392013Revenue 2014: $1,200,515Expenses 2014: $1,168,045Net Income 2014: $32,4702014Revenue 2015: $1,088,688Expenses 2015: $1,073,549Net Income 2015: $15,1392015Revenue 2016: $1,133,703Expenses 2016: $969,936Net Income 2016: $163,7672016Revenue 2017: $1,099,001Expenses 2017: $1,032,662Net Income 2017: $66,3392017Revenue 2018: $1,039,357Expenses 2018: $1,001,626Net Income 2018: $37,7312018Revenue 2019: $1,018,187Expenses 2019: $1,069,626Net Income 2019: -$51,4392019Revenue 2020: $690,338Expenses 2020: $756,097Net Income 2020: -$65,7592020Revenue 2021: $610,800Expenses 2021: $632,889Net Income 2021: -$22,0892021Revenue 2022: $654,797Expenses 2022: $609,772Net Income 2022: $45,0252022Revenue 2023: $701,063Expenses 2023: $677,115Net Income 2023: $23,9482023Revenue 2024: $541,945Expenses 2024: $557,858Net Income 2024: -$15,9132024

Highlighted filing

2015

Revenue$1,088,688
Expenses$1,073,549
Net Income$15,139
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 13, 2016
Return Version
2015v2.0
Gross Receipts
$1,088,688
Mission and Program Overview

Mission

EDUCATIONAL

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$950,684$944,207▼ $6,477
Inventories for Sale or Use$113,768$111,074▼ $2,694
Cash and Non-Interest-Bearing Accounts$109,432$91,809▼ $17,623
Land, Buildings, and Equipment, Net$2,666$1,714▼ $952
Savings and Temporary Cash Investments-$0-
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$238,543$222,220▼ $16,323
Other Assets Total$12,677$17,623▲ $4,946
Liabilities
Other Liabilities$162,493$137,508▼ $24,985
Accounts Payable and Accrued Expenses$470$470→ $0
Total Liabilities$1,113,647$1,082,185▼ $31,462
Net Assets / Fund Balance
Unrestricted Net Assets$-875,104$-859,965▲ $15,139
Total Net Assets Fund Balance$-875,104$-859,965▲ $15,139
Total Liabilities and Net Assets / Fund Balance$238,543$222,220▼ $16,323

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,714$76,045$77,759
Other Land Buildings-$7,152$7,152
Other Assets Org$17,623--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane LevitanCEOPT$40,720$40,720

Board Members and Trustees

NameTitle
Dan LevitanPresident
Jeanne M WildmanVice President
Dan LevitanTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Languare ExpressConsulting808 DEDHAM ST, Newton, MA 02159$101,981
-Consulting2447 MILLCROFT DR, Henderson, NV 89014$84,474
Sylvia FlemingConsulting3536 PERSHING AVE, San Diego, CA 92104$76,419
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,088,688
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$15,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$608,114
Other Expenses$465,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$415,239$103,810-$519,049
Occupancy$47,155$11,789-$58,944
Payroll Taxes$33,841$14,504-$48,345
Current Officers, Directors, Trustees, and Key Employees-$40,720-$40,720
Interest-$25,723-$25,723
All Other Expenses$19,515$4,715-$24,230
Insurance$11,529$4,941-$16,470
Other Expenses$10,064$1,118-$11,182
Fees for Services Legal-$4,055-$4,055
Advertising$2,562--$2,562
Fees for Services Accounting-$1,880-$1,880
Depreciation Depletion-$952-$952
Total Functional Expenses$856,093$217,456$0$1,073,549
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$950,684$944,207▼ $6,477
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$137,196
Payroll Taxes Payable$312
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
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

Board members are related by marriage.

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

Annual board meetings are held, but no minutes are taken.

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

Board member reviews and then signs return before filing.

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

No documents made available to the public.

Filing and Contact Details

Filer

Filer Name
Ies Language Foundation
EIN
68-0023889
Phone
9254846028
Address
7020 KOLL CENTER PARKWAY, PLEASANTON, CA 94566

Signing Officer

Name
Jennifer Davies
Title
Director of Finance
Signed
2016-06-13
Discuss with paid preparer
Yes

Organization Details

Formed
1981
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
75

Preparer

Firm
Russ Slater CPA
Address
7020 KOLL CENTER PKWY, PLEASANTON, CA 94566-3107
Preparer
Russ Slater
Phone
9258467370
Supplemental Narrative

Additional Explanations

President

Diane levitan worked full time for the organization until she passed away in 2015.dan levitan does not work for the organization.

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IRS990/PYProgramServiceRevenueAmt01200515
IRS990/PYRevenuesLessExpensesAmt032470
IRS990/PYSalariesCompEmpBnftPaidAmt0619294
IRS990/PYTotalExpensesAmt01168045
IRS990/PYTotalRevenueAmt01200515
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt015139
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01714
IRS990ScheduleD/EquipmentGrp/DepreciationAmt076045
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt077759
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt017623
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EMPLOYEE ADVANCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PAYROLL ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07152
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0137196
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1312
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01714
IRS990ScheduleD/TotalBookValueOtherAssetsAmt017623
IRS990ScheduleD/TotalLiabilityAmt0137508
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0false
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION HAS NON-DISCRIMINATORY POLICY BUT IT WAS NOT COMMUNICATED THROUGH ANY MEDIA.SOLICITATION WAS DONE IN CONJUNCTION WITH THE PUBLIC SCHOOLS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE RELATED BY MARRIAGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL BOARD MEETINGS ARE HELD, BUT NO MINUTES ARE TAKEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBER REVIEWS AND THEN SIGNS RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIANE LEVITAN WORKED FULL TIME FOR THE ORGANIZATION UNTIL SHE PASSED AWAY IN 2015.DAN LEVITAN DOES NOT WORK FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PRESIDENT
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0238543
IRS990/TotalAssetsEOYAmt0222220
IRS990/TotalAssetsGrp/BOYAmt0238543
IRS990/TotalAssetsGrp/EOYAmt0222220
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt075
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0217456
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0856093
IRS990/TotalFunctionalExpensesGrp/TotalAmt01073549
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01113647
IRS990/TotalLiabilitiesEOYAmt01082185
IRS990/TotalLiabilitiesGrp/BOYAmt01113647
IRS990/TotalLiabilitiesGrp/EOYAmt01082185
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-875104
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-859965
IRS990/TotalProgramServiceExpensesAmt0856093
IRS990/TotalProgramServiceRevenueAmt01088688
IRS990/TotalReportableCompFromOrgAmt040720
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01088688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01088688
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0238543
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0222220
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-875104
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-859965
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0IESLANGUAGES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER DAVIES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF FINANCE
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IES LANGUAGE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0IESL
ReturnHeader/Filer/EIN0680023889
ReturnHeader/Filer/PhoneNum09254846028
ReturnHeader/Filer/USAddress/AddressLine1Txt07020 KOLL CENTER PARKWAY
ReturnHeader/Filer/USAddress/CityNm0PLEASANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094566
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUSS SLATER CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt07020 KOLL CENTER PKWY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLEASANTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0945663107
ReturnHeader/PreparerPersonGrp/PhoneNum09258467370

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.09$0.76$0.68$0.54$0.56$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.12$0.78$0.66$0.70$0.68$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.80$0.69$0.65$0.61$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.14$0.87$0.73$0.61$0.63$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.14$0.85$0.71$0.69$0.76$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.90$0.64$1.02$1.07$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.29$0.89$0.59$1.04$1.00$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.91$0.63$1.10$1.03$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.98$0.70$1.13$0.97$0.16
2015Detailed filing. Detailed filing data is available for this year.$0.22$1.08$0.86$1.09$1.07$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.24$1.11$0.88$1.20$1.17$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.24$1.15$0.91$1.06$1.04$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$1.14$0.93$1.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$1.11$0.90$1.06