Civic Intelligence

Lespwa Lavi

EIN 81-4389880 • 501(c)3 • Bismarck, ND

Profile

Equipping children and community of verrettes thru education, nutrition,community

PO Box 382Bismarck, ND 58504

lespwalavi.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

65th percentile

7.3%

Faster asset growth than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

27%

Faster revenue growth than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$376,140

Up $25,714 (+7.3%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$376,140

Up $25,714 (+7.3%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin70th percentile

Revenue

Up

$172,185

Up $36,584 (+27%) from 2023

Expenses

Down

$146,471

Down $24,337 (-14%) from 2023

Net Income

Up

$25,714

Up $60,921 (+173%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$400K$300K$200K$100K$0Assets 2020: $247,584Net Assets 2020: $247,5842020Assets 2021: $335,479Net Assets 2021: $335,4792021Assets 2022: $385,633Net Assets 2022: $385,6332022Assets 2023: $350,426Net Assets 2023: $350,4262023Assets 2024: $376,140Net Assets 2024: $376,1402024

Highlighted filing

2024

Assets$376,140
Liabilities-
Net Assets$376,140
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$200K$100K$0-$100KRevenue 2020: $181,765Expenses 2020: $37,262Net Income 2020: $144,5032020Revenue 2021: $129,816Expenses 2021: $41,921Net Income 2021: $87,8952021Revenue 2022: $110,621Expenses 2022: $60,467Net Income 2022: $50,1542022Revenue 2023: $135,601Expenses 2023: $170,808Net Income 2023: -$35,2072023Revenue 2024: $172,185Expenses 2024: $146,471Net Income 2024: $25,7142024

Highlighted filing

2024

Revenue$172,185
Expenses$146,471
Net Income$25,714
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$376,140
Liabilities
-
Net assets
$376,140
Revenue
$172,185
Expenses
$146,471
Net income
$25,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.76$3.76$1.72$1.46$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.50$3.50$1.36$1.71$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.86$3.86$1.11$0.60$0.50
2021Detailed filing. Detailed filing data is available for this year.$3.35$3.35$1.30$0.42$0.88
2020Detailed filing. Detailed filing data is available for this year.$2.48$2.48$1.82$0.37$1.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$172,185
Mission and Program Overview

Mission

Equipping children and community of verrettes thru education, nutrition,community

Program Services

DescriptionGrantsExpenses
OVER 300 CHILDREN ARE FED EACH MONTH. PROVIDING EDUCATION SCHOLARSHIPS FOR MORE THAN 50 CHILDREN--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LEE AIPPERSBACHPresidentPT$0--
JOHN DWYERVice President-$0--
NIKA PIERRE-LOUISESecretaryPT$0--
WENDIE FREDERICKSTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Lespwa Lavi
EIN
81-4389880
Phone
7014251645
Address
PO Box 382, BISMARCK, ND 58504

Signing Officer

Name
Wendie Fredericks
Title
Treasurer
Phone
7014251645
Signed
2025-11-07
Discuss with paid preparer
Yes

Preparer

Firm
The Tax Manager LLC
Address
Box 35, Hazen, ND 58545
Preparer
Wendie L Fredericks
Phone
7014251645
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“BANK MERCHANT FEES 3,001”

Form 990-EZ, Part I, Line 16, Other Expenses

“WEBSITE EXPENSE 3,266”

Form 990-EZ, Part I, Line 16, Other Expenses

“NUTRITION PROGRAM 8,400”

Form 990-EZ, Part I, Line 16, Other Expenses

“TUITION EXPENSE 6,279”

Form 990-EZ, Part I, Line 16, Other Expenses

“ACADEMY EXPENSES 95,789”

Form 990-EZ, Part I, Line 16, Other Expenses

“MEDICAL EXPENSES 4,705”

Form 990-EZ, Part I, Line 16, Other Expenses

“LICENSES/FEES 1,425”

Form 990-EZ, Part I, Line 16, Other Expenses

“Community improvement project 3,180”

Form 990-EZ, Part I, Line 16, Other Expenses

“Community outreach 10,941”

Form 990-EZ, Part I, Line 16, Other Expenses

“Transportation expense 2,950”

Form 990-EZ, Part I, Line 16, Other Expenses

“OFFICE EXPENSE 348”

Form 990-EZ, Part I, Line 16, Other Expenses

“SCHOLARSHIPS 400”

Raw XML Appendix159 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.

Path#Value
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IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0WENDIE FREDERICKS
IRS990EZ/BooksInCareOfDetail/PhoneNum07014251645
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0BOX 35
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0HAZEN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ND
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd058545
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0350426
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0376140
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0154521
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025714
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0350426
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0376140
IRS990EZ/GrossReceiptsAmt0172185
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt017664
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0350426
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0376140
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0350426
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0376140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0006.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1003.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3006.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LEE AIPPERSBACH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JOHN DWYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NIKA PIERRE-LOUISE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WENDIE FREDERICKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0140684
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0EQUIPPING CHILDREN AND COMMUNITY OF VERRETTES THRU EDUCATION, NUTRITION,COMMUNITY
IRS990EZ/PrintingPublicationsPostageAmt03297
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OVER 300 CHILDREN ARE FED EACH MONTH. PROVIDING EDUCATION SCHOLARSHIPS FOR MORE THAN 50 CHILDREN
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02490
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt0146471
IRS990EZ/TotalRevenueAmt0172185
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0LESPWALAVI.ORG
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0154521
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0121403
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0110380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0133207
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0182450
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0701961
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0701961
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0154521
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0121403
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0110380
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0133207
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0182450
IRS990ScheduleA/Total509Grp/TotalAmt0701961
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0154521
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0121403
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0110380
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0133207
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0182450
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0701961
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BANK MERCHANT FEES 3,001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WEBSITE EXPENSE 3,266
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NUTRITION PROGRAM 8,400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TUITION EXPENSE 6,279
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACADEMY EXPENSES 95,789
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEDICAL EXPENSES 4,705
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LICENSES/FEES 1,425
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COMMUNITY IMPROVEMENT PROJECT 3,180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMMUNITY OUTREACH 10,941
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9TRANSPORTATION EXPENSE 2,950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10OFFICE EXPENSE 348
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SCHOLARSHIPS 400
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part I, Line 16, Other Expenses
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDIE FREDERICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07014251645
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LESPWA LAVI
ReturnHeader/Filer/BusinessNameControlTxt0LESP
ReturnHeader/Filer/EIN0814389880
ReturnHeader/Filer/PhoneNum07014251645
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 382
ReturnHeader/Filer/USAddress/CityNm0BISMARCK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ND
ReturnHeader/Filer/USAddress/ZIPCd058504
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462708222
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0The Tax Manager LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0Box 35
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hazen
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd058545
ReturnHeader/PreparerPersonGrp/PhoneNum07014251645
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Wendie L Fredericks
ReturnHeader/ReturnTs02025-11-07T01:02:28-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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