Civic Intelligence

Kosciuszko Polish Language Foundation Corporation

990 • Fiscal year 2019 • EIN 81-4968749

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 16, 2020

28 Saint Peter StreetSalem, MA 01970

(617) 710-1005

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

15th percentile

-22%

Higher net margin than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

78th percentile

$4,130

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

10th percentile

-46%

Faster asset growth than 10% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

7.4%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$7,947

Down $6,724 (-46%) from 2018

Net Assets

Down

$7,947

Down $6,724 (-46%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$31,224

Up $2,155 (+7.4%) from 2018

Expenses

Up

$37,948

Up $16,252 (+75%) from 2018

Net Income

Down

-$6,724

Down $14,097 (-191%) from 2018

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2017: $7,298Liabilities 2017: $0Net Assets 2017: $7,2982017Assets 2018: $14,671Liabilities 2018: $0Net Assets 2018: $14,6712018Assets 2019: $7,947Liabilities 2019: $0Net Assets 2019: $7,9472019Assets 2020: $14,336Liabilities 2020: $412Net Assets 2020: $13,9242020Assets 2021: $20,469Liabilities 2021: $0Net Assets 2021: $20,4692021Assets 2022: $10,842Liabilities 2022: $0Net Assets 2022: $10,8422022Assets 2023: $12,906Liabilities 2023: $0Net Assets 2023: $12,9062023Assets 2024: $15,753Liabilities 2024: $0Net Assets 2024: $15,7532024Assets 2025: $35,049Liabilities 2025: $0Net Assets 2025: $35,0492025

Highlighted filing

2019

Assets$7,947
Liabilities$0
Net Assets$7,947

Operations Trend

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

$100K$50K$0-$50KRevenue 2017: $37,684Expenses 2017: $30,386Net Income 2017: $7,2982017Revenue 2018: $29,069Expenses 2018: $21,696Net Income 2018: $7,3732018Revenue 2019: $31,224Expenses 2019: $37,948Net Income 2019: -$6,7242019Revenue 2020: $28,363Expenses 2020: $22,386Net Income 2020: $5,9772020Revenue 2021: $38,329Expenses 2021: $31,784Net Income 2021: $6,5452021Revenue 2022: $38,780Expenses 2022: $48,407Net Income 2022: -$9,6272022Revenue 2023: $45,087Expenses 2023: $43,023Net Income 2023: $2,0642023Revenue 2024: $45,128Expenses 2024: $42,281Net Income 2024: $2,8472024Revenue 2025: $71,844Expenses 2025: $52,548Net Income 2025: $19,2962025

Highlighted filing

2019

Revenue$31,224
Expenses$37,948
Net Income-$6,724
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 16, 2020
Return Version
2019v5.0
Gross Receipts
$31,224
Mission and Program Overview

Mission

To promote polish culture and language in the neighboring communities, by conducting polish language classes for children and adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$14,671$7,947▼ $6,724
Total Assets$14,671$7,947▼ $6,724
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$14,671$7,947▼ $6,724
Total Net Assets Fund Balance$14,671$7,947▼ $6,724
Total Liabilities and Net Assets / Fund Balance$14,671$7,947▼ $6,724
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elzbieta PitmanTreasurer, DPT$4,130$4,130
Ewa PawlikPresident, DPT$3,250$3,250
Revenue and Support

Revenue Composition

Contributions and Grants
$10,924
Program Service Revenue
$20,300
Investment Income
$0
Other Revenue
$0
All Other Contributions
$10,924
Change in Net Assets
$-6,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,727
Salaries, Compensation, and Employee Benefits$14,221
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$14,221--$14,221
Occupancy$6,491--$6,491
All Other Expenses$1,692--$1,692
Other Expenses$844--$844
Fees for Services Management$564--$564
Insurance$544--$544
Fees for Services Accounting$500--$500
Total Functional Expenses$37,948$0$0$37,948
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Kosciuszko Polish Language
EIN
81-4968749
Phone
6177101005
Address
28 SAINT PETER STREET, SALEM, MA 01970

Signing Officer

Name
Ewa Pawlik
Title
President, Director
Phone
6177101005
Signed
2020-06-16

Organization Details

Principal Officer
Ewa Pawlik
Formed
2017
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Global Tax Service Inc
Address
699 WASHINGTON ST, ATTLEBORO, MA 02703-6946
Preparer
Dariusz J Hajduk
Phone
5083998270
Raw XML Appendix247 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.

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IRS990/FormationYr02017
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt031224
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InsuranceGrp/ProgramServicesAmt0544
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt08
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ReturnHeader/BuildTS02021-01-29 14:40:06Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-06-16
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ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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