Civic Intelligence

International Education Center

990 • Fiscal year 2017 • EIN 68-0442386

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 05, 2018

C/O BerkinsTakami 809 WALKER AVEOakland, CA 94610

(510) 251-0500

Siviq Scores

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

Liabilities / Assets

71st percentile

0.31x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.43x

Higher debt load relative to revenue than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

9th percentile

-34%

Higher net margin than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$148,441

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

10th percentile

-25%

Faster revenue growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,788,662

Down $619,811 (-18%) from 2016

Net Assets

Down

$1,912,120

Down $695,794 (-27%) from 2016

Liabilities

Up

$876,542

Up $75,983 (+9.5%) from 2016

Revenue

Down

$2,041,728

Down $676,075 (-25%) from 2016

Expenses

Down

$2,737,522

Down $252,603 (-8.4%) from 2016

Net Income

Down

-$695,794

Down $423,472 (-156%) from 2016

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$0-$1.0MAssets 2011: $1,540,932Liabilities 2011: $819,804Net Assets 2011: $721,1282011Assets 2012: $2,463,086Liabilities 2012: $689,845Net Assets 2012: $1,773,2412012Assets 2013: $2,915,085Liabilities 2013: $817,910Net Assets 2013: $2,097,1752013Assets 2014: $3,443,619Liabilities 2014: $819,512Net Assets 2014: $2,624,1072014Assets 2015: $3,670,417Liabilities 2015: $790,181Net Assets 2015: $2,880,2362015Assets 2016: $3,408,473Liabilities 2016: $800,559Net Assets 2016: $2,607,9142016Assets 2017: $2,788,662Liabilities 2017: $876,542Net Assets 2017: $1,912,1202017Assets 2018: $1,751,666Liabilities 2018: $593,956Net Assets 2018: $1,157,7102018Assets 2019: $998,217Liabilities 2019: $570,763Net Assets 2019: $427,4542019Assets 2020: $696,970Liabilities 2020: $949,801Net Assets 2020: -$252,8312020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2017

Assets$2,788,662
Liabilities$876,542
Net Assets$1,912,120

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,279,445Expenses 2011: $2,189,767Net Income 2011: $1,089,6782011Expenses 2012: $2,282,0012012Revenue 2013: $3,043,967Expenses 2013: $2,720,033Net Income 2013: $323,9342013Revenue 2014: $3,618,200Expenses 2014: $3,091,268Net Income 2014: $526,9322014Revenue 2015: $3,344,873Expenses 2015: $3,088,744Net Income 2015: $256,1292015Revenue 2016: $2,717,803Expenses 2016: $2,990,125Net Income 2016: -$272,3222016Revenue 2017: $2,041,728Expenses 2017: $2,737,522Net Income 2017: -$695,7942017Revenue 2018: $1,630,912Expenses 2018: $2,385,322Net Income 2018: -$754,4102018Revenue 2019: $1,596,650Expenses 2019: $2,326,906Net Income 2019: -$730,2562019Revenue 2020: $1,174,507Expenses 2020: $1,854,792Net Income 2020: -$680,2852020Revenue 2021: $1,315,502Expenses 2021: $1,062,671Net Income 2021: $252,8312021

Highlighted filing

2017

Revenue$2,041,728
Expenses$2,737,522
Net Income-$695,794
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 5, 2018
Return Version
2017v2.2
Gross Receipts
$2,041,728
Mission and Program Overview

Mission

To facilitate the acquistion of english for non-native speakers, to prepare them both linguistically and culturally for academic studies and success at the college and/or university level.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,723,852$2,061,693▼ $662,159
Land, Buildings, and Equipment, Net$513,112$445,916▼ $67,196
Cash and Non-Interest-Bearing Accounts$100,536$163,387▲ $62,851
Accounts Receivable$19,660$63,505▲ $43,845
Prepaid Expenses and Deferred Charges$29,817$32,665▲ $2,848
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-
Inventories for Sale or Use-$0-
Total Assets$3,408,473$2,788,662▼ $619,811
Other Assets Total$21,496$21,496→ $0
Liabilities
Accounts Payable and Accrued Expenses$105,263$456,965▲ $351,702
Deferred Revenue$208,389$216,200▲ $7,811
Other Liabilities$486,907$203,377▼ $283,530
Total Liabilities$800,559$876,542▲ $75,983
Net Assets / Fund Balance
Unrestricted Net Assets$2,607,914$1,912,120▼ $695,794
Total Net Assets Fund Balance$2,607,914$1,912,120▼ $695,794
Total Liabilities and Net Assets / Fund Balance$3,408,473$2,788,662▼ $619,811

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,278$8,981-
Equipment$77,126--
Leasehold Improvements$353,512$170,168-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sarah ConoverDirectorFT$136,420$12,021$148,441

Board Members and Trustees

NameTitle
Masako MatsumotoDirector
Satoshi KawaseDirector
Kiyoshi NagaiCEO
Kazuko HirotaCFO/Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Diablo Valley CollegeTeacher's Fee321 Golf Club Rd, Pleasant Hill, CA 94523$783,746
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,038,017
Investment Income
$2,511
Other Revenue
$1,200
Change in Net Assets
$-695,794
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,271,236
Salaries, Compensation, and Employee Benefits$466,286
Total Fundraising Expense$3,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,074,909$57,477-$1,132,386
Other Salaries and Wages$118,590$144,943-$263,533
Occupancy$184,703$44,131-$228,834
Advertising$225,674--$225,674
Current Officers, Directors, Trustees, and Key Employees$66,798$81,643-$148,441
Insurance$116,304$3,441-$119,745
Fees for Services Accounting-$100,850-$100,850
Depreciation Depletion$54,145$13,052-$67,197
All Other Expenses$28,475$12,395$3,000$43,870
Travel$5,724$32,438-$38,162
Payroll Taxes$13,187$16,117-$29,304
Other Expenses$17,038$8,944-$25,982
Office Expenses$20,653$5,163-$25,816
Other Employee Benefits$4,973$20,035-$25,008
Fees for Services Legal-$3,771-$3,771
Total Functional Expenses$2,190,122$544,400$3,000$2,737,522
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$203,376
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
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 8: Explanation of No Contemporaneously Documentation of Meetings

Iec do not have a committee with authority to act on behalf of the governing body

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

The officer (ceo) review the tax return before signing and sending the tax return.

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

Available upon written request

Filing and Contact Details

Filer

Filer Name
International Education Center
EIN
68-0442386
Phone
5102510500
Address
C/O BerkinsTakami 809 WALKER AVE, OAKLAND, CA 94610

Signing Officer

Name
Kiyoshi Nagai
Title
CEO
Signed
2018-09-05
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
41

Preparer

Firm
Grant & Smith Llp
Address
333 HEGENBERGER ROAD SUITE 325, OAKLAND, CA 94621
Preparer
Ravinder Singh CPA
Phone
5108320257
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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/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0266755
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11771262
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03579
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IRS990/PYOtherRevenueAmt01700
IRS990/PYProgramServiceRevenueAmt02712524
IRS990/PYRevenuesLessExpensesAmt0-272322
IRS990/PYSalariesCompEmpBnftPaidAmt0531902
IRS990/PYTotalExpensesAmt02990125
IRS990/PYTotalRevenueAmt02717803
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-695794
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01200
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02723852
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02061693
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt077126
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt077126
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0353512
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0170168
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0523680
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015278
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08981
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt024259
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0203376
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0445916
IRS990ScheduleD/TotalLiabilityAmt0203377
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ON WEBSITE AND APPLICATION
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/ExplanationTxt0IEC DO NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICER (CEO) REVIEW THE TAX RETURN BEFORE SIGNING AND SENDING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
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IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02788662
IRS990/TotalAssetsGrp/BOYAmt03408473
IRS990/TotalAssetsGrp/EOYAmt02788662
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt041
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03000
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0544400
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02190122
IRS990/TotalFunctionalExpensesGrp/TotalAmt02737522
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0800559
IRS990/TotalLiabilitiesEOYAmt0876542
IRS990/TotalLiabilitiesGrp/BOYAmt0800559
IRS990/TotalLiabilitiesGrp/EOYAmt0876542
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02607914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01912120
IRS990/TotalOtherCompensationAmt012021
IRS990/TotalProgramServiceExpensesAmt02190122
IRS990/TotalProgramServiceRevenueAmt02038017
IRS990/TotalReportableCompFromOrgAmt0136420
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02041728
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02041728
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03408473
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02788662
IRS990/TravelGrp/ManagementAndGeneralAmt032438
IRS990/TravelGrp/ProgramServicesAmt05724
IRS990/TravelGrp/TotalAmt038162
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02607914
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01912120
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.iec-dvc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Kiyoshi Nagai
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INTERNATIONAL EDUCATION CENTER
ReturnHeader/Filer/BusinessNameControlTxt0INTE

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