Civic Intelligence

Working Classroom Inc.

990 • Fiscal year 2023 • EIN 85-0280287

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 19, 2024

423 Atlantic Ave SWAlbuquerque, NM 87102-4108

(505) 301-2359

Siviq Scores

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

Liabilities / Assets

85th percentile

0.45x

Higher debt load relative to assets than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.63x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

81st percentile

$81,563

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

31st percentile

-3.0%

Faster asset growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

50th percentile

8.1%

Faster revenue growth than 50% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$687,868

Flat from 2023

Net Assets

Flat

$377,376

Flat from 2023

Liabilities

Flat

$310,492

Flat from 2023

Revenue

Flat

$494,477

Flat from 2023

Expenses

Flat

$553,504

Flat from 2023

Net Income

Flat

-$59,027

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $977,244Liabilities 2011: $429,662Net Assets 2011: $547,5822011Assets 2012: $958,285Liabilities 2012: $406,292Net Assets 2012: $551,9932012Assets 2013: $924,451Liabilities 2013: $395,241Net Assets 2013: $529,2102013Assets 2014: $968,834Liabilities 2014: $387,215Net Assets 2014: $581,6192014Assets 2015: $967,980Liabilities 2015: $377,034Net Assets 2015: $590,9462015Assets 2016: $899,147Liabilities 2016: $371,316Net Assets 2016: $527,8312016Assets 2017: $903,951Liabilities 2017: $352,067Net Assets 2017: $551,8842017Assets 2018: $847,279Liabilities 2018: $321,252Net Assets 2018: $526,0272018Assets 2019: $725,333Liabilities 2019: $306,757Net Assets 2019: $418,5762019Assets 2020: $687,858Liabilities 2020: $283,040Net Assets 2020: $404,8182020Assets 2021: $712,903Liabilities 2021: $277,905Net Assets 2021: $434,9982021Assets 2022: $709,149Liabilities 2022: $272,746Net Assets 2022: $436,4032022Assets 2023: $687,868Liabilities 2023: $310,492Net Assets 2023: $377,3762023Assets 2023: $687,868Liabilities 2023: $310,492Net Assets 2023: $377,3762023Assets 2024: $518,940Liabilities 2024: $260,964Net Assets 2024: $257,9762024

Highlighted filing

2023

Assets$687,868
Liabilities$310,492
Net Assets$377,376

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $379,551Expenses 2011: $505,945Net Income 2011: -$126,3942011Revenue 2012: $489,058Expenses 2012: $486,730Net Income 2012: $2,3282012Revenue 2013: $443,528Expenses 2013: $466,311Net Income 2013: -$22,7832013Revenue 2014: $494,671Expenses 2014: $448,554Net Income 2014: $46,1172014Revenue 2015: $483,755Expenses 2015: $474,428Net Income 2015: $9,3272015Revenue 2016: $430,873Expenses 2016: $491,127Net Income 2016: -$60,2542016Revenue 2017: $506,579Expenses 2017: $482,526Net Income 2017: $24,0532017Revenue 2018: $366,080Expenses 2018: $405,570Net Income 2018: -$39,4902018Revenue 2019: $268,553Expenses 2019: $376,004Net Income 2019: -$107,4512019Revenue 2020: $194,645Expenses 2020: $208,403Net Income 2020: -$13,7582020Revenue 2021: $278,358Expenses 2021: $248,178Net Income 2021: $30,1802021Revenue 2022: $457,353Expenses 2022: $455,948Net Income 2022: $1,4052022Revenue 2023: $494,477Expenses 2023: $553,504Net Income 2023: -$59,0272023Revenue 2023: $494,477Expenses 2023: $553,504Net Income 2023: -$59,0272023Revenue 2024: $627,020Expenses 2024: $746,420Net Income 2024: -$119,4002024

Highlighted filing

2023

Revenue$494,477
Expenses$553,504
Net Income-$59,027
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 19, 2024
Return Version
2023v5.1
Gross Receipts
$494,477
Mission and Program Overview

Mission

Provide instruction to at risk students from historically ignored communities in theater and visual arts while providing academic support to help keep them in school and encourage them to continue in higher education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$476,273$439,336▼ $36,937
Cash and Non-Interest-Bearing Accounts$177,127$206,089▲ $28,962
Accounts Receivable$55,749$42,443▼ $13,306
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$709,149$687,868▼ $21,281
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$258,646$247,045▼ $11,601
Deferred Revenue$0$53,040▲ $53,040
Accounts Payable and Accrued Expenses$14,100$10,407▼ $3,693
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$272,746$310,492▲ $37,746
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$426,403$367,376▼ $59,027
Net Assets With Donor Restrictions$10,000$10,000→ $0
Total Net Assets Fund Balance$436,403$377,376▼ $59,027
Total Liabilities and Net Assets / Fund Balance$709,149$687,868▼ $21,281

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$337,936$537,814$875,750
Land$100,000-$100,000
Equipment$1,400$72,795$74,195
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Madalena SalazarExecutive DirectorFT$81,563$81,563
Manuel HernandezBoard Member Staff RepresentativeFT$61,358$61,358

Board Members and Trustees

NameTitle
Bernadine Hernandez Ph DCoBoard President
Emma JonesCoBoard President
Mercedes AvilaBoard Member Educator
Thara LechugaBoard Member Retired Educator
Genesis Bianca MullinsBoard Member Student Alumni
Analy MoralesBoard Secretary
Lorenzo JimBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$391,538
Program Service Revenue
$102,939
Investment Income
$0
Other Revenue
$0
All Other Contributions
$199,959
Change in Net Assets
$-59,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$316,526
Salaries, Compensation, and Employee Benefits$236,978
Total Fundraising Expense$96
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$103,702$39,219$0$142,921
Other Expenses$125,711$11,362$0$137,073
Other Salaries and Wages$74,333$0$0$74,333
Depreciation Depletion$37,928$4,214$0$42,142
Interest$15,998$1,777$0$17,775
Occupancy$15,657$1,740$0$17,397
Payroll Taxes$13,970$3,107$0$17,077
Insurance$15,048$1,672$0$16,720
Travel$5,790$910$54$6,754
Office Expenses$2,517$1,073$42$3,632
Other Employee Benefits$2,647$0$0$2,647
Information Technology$727$81$0$808
Total Functional Expenses$487,177$66,231$96$553,504
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

A Copy of the 990 was emailed to all voting members and downloaded to all governing body sites.

Part VI, Line 12C

Conflict of interest statements are filled out annually.

Part VI, Line 15

Board members vote on Executive Director's salary each year during the review and budget approval process.

Part VI, Line 19

All documents are available upon request with the end of year financials statements posted to the attorney general's website.

Filing and Contact Details

Filer

Filer Name
Working Classroom Inc
EIN
85-0280287
In Care Of
% Madalena Salazar
Phone
5053012359
Address
423 Atlantic Ave SW, Albuquerque, NM 87102-4108

Signing Officer

Name
Theresa M Dunworth
Title
Finance Director
Signed
2024-09-19

Organization Details

Formed
1978
Legal Domicile
Nm
Voting Board Members
8
Independent Board Members
7
Employees
4
Volunteers
25
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IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt081
IRS990/InformationTechnologyGrp/ProgramServicesAmt0727
IRS990/InformationTechnologyGrp/TotalAmt0808
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01672
IRS990/InsuranceGrp/ProgramServicesAmt015048
IRS990/InsuranceGrp/TotalAmt016720
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt01777
IRS990/InterestGrp/ProgramServicesAmt015998
IRS990/InterestGrp/TotalAmt017775
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt020
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0610609
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0476273
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0439336
IRS990/LandBldgEquipCostOrOtherBssAmt01049945
IRS990/LegalDomicileStateCd0NM
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0Provide instruction to at risk students from historically ignored communities in theater and visual arts while providing academic support to help keep them in school and encourage them to continue in higher education.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0258646
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0247045
IRS990/NetAssetsOrFundBalancesBOYAmt0436403
IRS990/NetAssetsOrFundBalancesEOYAmt0377376
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0426403
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0367376
IRS990/NoncashContributionsAmt02000
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01740
IRS990/OccupancyGrp/ProgramServicesAmt015657
IRS990/OccupancyGrp/TotalAmt017397
IRS990/OfficeExpensesGrp/FundraisingAmt042
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01073
IRS990/OfficeExpensesGrp/ProgramServicesAmt02517
IRS990/OfficeExpensesGrp/TotalAmt03632
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02647
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02647
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Grant writers
IRS990/OtherExpensesGrp/Desc2Rental Space & Equipment
IRS990/OtherExpensesGrp/Desc3Guest Artists Instructor, Bookkeeper and Interns
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11076
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt311362
IRS990/OtherExpensesGrp/ProgramServicesAmt031955
IRS990/OtherExpensesGrp/ProgramServicesAmt140194
IRS990/OtherExpensesGrp/ProgramServicesAmt21000
IRS990/OtherExpensesGrp/ProgramServicesAmt3125711
IRS990/OtherExpensesGrp/TotalAmt031955
IRS990/OtherExpensesGrp/TotalAmt141270
IRS990/OtherExpensesGrp/TotalAmt21000
IRS990/OtherExpensesGrp/TotalAmt3137073
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt074333
IRS990/OtherSalariesAndWagesGrp/TotalAmt074333
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$2.61$2.58$6.27$7.46$1.19
2023Detailed filing. Detailed filing data is available for this year.$6.88$3.10$3.77$4.94$5.54$0.59
2023Summary only. Only limited summary data is available for this year.$6.88$3.10$3.77$4.94$5.54$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.09$2.73$4.36$4.57$4.56$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.13$2.78$4.35$2.78$2.48$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$2.83$4.05$1.95$2.08$0.14
2019Summary only. Only limited summary data is available for this year.$7.25$3.07$4.19$2.69$3.76$1.07
2018Summary only. Only limited summary data is available for this year.$8.47$3.21$5.26$3.66$4.06$0.39
2017Summary only. Only limited summary data is available for this year.$9.04$3.52$5.52$5.07$4.83$0.24
2016Summary only. Only limited summary data is available for this year.$8.99$3.71$5.28$4.31$4.91$0.60
2015Summary only. Only limited summary data is available for this year.$9.68$3.77$5.91$4.84$4.74$0.09
2014Summary only. Only limited summary data is available for this year.$9.69$3.87$5.82$4.95$4.49$0.46
2013Summary only. Only limited summary data is available for this year.$9.24$3.95$5.29$4.44$4.66$0.23
2012Summary only. Only limited summary data is available for this year.$9.58$4.06$5.52$4.89$4.87$0.02
2011Summary only. Only limited summary data is available for this year.$9.77$4.30$5.48$3.80$5.06$1.26