Civic Intelligence

Working Classroom Inc.

990 • Fiscal year 2024 • EIN 85-0280287

Jan 01, 2024 to Dec 31, 2024 • Filed on Nov 05, 2025

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

87th percentile

0.50x

Higher debt load relative to assets than 87% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.42x

Higher debt load relative to revenue than 86% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

80th percentile

$79,844

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

9th percentile

-25%

Faster asset growth than 9% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

71st percentile

27%

Faster revenue growth than 71% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$518,940

Down $168,928 (-25%) from 2023

Net Assets

Down

$257,976

Down $119,400 (-32%) from 2023

Liabilities

Down

$260,964

Down $49,528 (-16%) from 2023

Revenue

Up

$627,020

Up $132,543 (+27%) from 2023

Expenses

Up

$746,420

Up $192,916 (+35%) from 2023

Net Income

Down

-$119,400

Down $60,373 (-102%) 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 2024: $518,940Liabilities 2024: $260,964Net Assets 2024: $257,9762024

Highlighted filing

2024

Assets$518,940
Liabilities$260,964
Net Assets$257,976

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 2024: $627,020Expenses 2024: $746,420Net Income 2024: -$119,4002024

Highlighted filing

2024

Revenue$627,020
Expenses$746,420
Net Income-$119,400
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.1
Gross Receipts
$627,020
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$439,336$394,962▼ $44,374
Cash and Non-Interest-Bearing Accounts$206,089$77,675▼ $128,414
Prepaid Expenses and Deferred Charges$0$25,303▲ $25,303
Accounts Receivable$42,443$21,000▼ $21,443
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
Total Assets$687,868$518,940▼ $168,928
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$247,045$232,151▼ $14,894
Deferred Revenue$53,040$0▼ $53,040
Accounts Payable and Accrued Expenses$10,407$28,813▲ $18,406
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$310,492$260,964▼ $49,528
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$367,376$247,976▼ $119,400
Net Assets With Donor Restrictions$10,000$10,000→ $0
Total Net Assets Fund Balance$377,376$257,976▼ $119,400
Total Liabilities and Net Assets / Fund Balance$687,868$518,940▼ $168,928

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$293,562$582,188$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$79,844$79,844
Manuel HernandezBoard Member Program DirectorFT$59,624$59,624

Board Members and Trustees

NameTitle
Thara LechugaCo-Chairman
Bernadine HernandezCo-Chairmen
Mercedes Avila PhDBoard Member
Tannyn TolinoBoard Member
Genesis MullinsBoard Member Student Representative
Analy MoralesSecretary
Mikyle GrayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$519,673
Program Service Revenue
$107,347
Investment Income
$0
Other Revenue
$0
All Other Contributions
$249,147
Change in Net Assets
$-119,400
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$399,543
Other Expenses$346,877
Total Fundraising Expense$5
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$166,777$44,903$0$211,680
Current Officers, Directors, Trustees, and Key Employees$84,710$54,758$0$139,468
Depreciation Depletion$39,937$4,437$0$44,374
Fees for Services Other$33,807$3,000$0$36,807
Payroll Taxes$19,935$7,853$0$27,788
Occupancy$9,148$15,171$0$24,319
Other Employee Benefits$15,107$5,500$0$20,607
Interest$18,370$738$0$19,108
Insurance$15,633$1,737$0$17,370
Travel$7,250$1,494$0$8,744
Office Expenses$4,178$1,127$5$5,310
Other Expenses$654$978$0$1,632
Information Technology$0$860$0$860
Conferences and Meetings$500$143$0$643
Advertising$0$512$0$512
Total Functional Expenses$599,049$147,366$5$746,420
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
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, Section B, Line 1

All voting members vote count equally.

Part VI, Line 11A

Copy emailed to board members and directors before filing for final review.

Part VI, Line 12C

Conflict of interest statements are filled out each year and reviewed by the board.

Part VI, Line 15

Board votes on annual budget which includes salaries for all positions with backup for calculations provided to them by HR staff.

Part VI, Line 19

Information is available upon request from the public and provided through staff.

Filing and Contact Details

Filer

Filer Name
Working Classroom Inc
EIN
85-0280287
Phone
5053012359
Address
423 Atlantic Ave SW, Albuquerque, NM 87102-4108

Signing Officer

Name
Theresa M Dunworth
Title
Finance Director
Phone
5053012359
Signed
2025-11-05

Organization Details

Principal Officer
Madalena Salazar
Formed
1978
Legal Domicile
Nm
Voting Board Members
8
Independent Board Members
7
Employees
15
Volunteers
30
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IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0860
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
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IRS990/InsuranceGrp/FundraisingAmt00
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IRS990/InsuranceGrp/ProgramServicesAmt015633
IRS990/InsuranceGrp/TotalAmt017370
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
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IRS990/InterestGrp/ProgramServicesAmt018370
IRS990/InterestGrp/TotalAmt019108
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt045
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt0439336
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0394962
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0232151
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IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0367376
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0247976
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IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt015171
IRS990/OccupancyGrp/ProgramServicesAmt09148
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015107
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020607
IRS990/OtherExpensesGrp/Desc0Supplies
IRS990/OtherExpensesGrp/Desc1Guest Artists instructors and Muralists
IRS990/OtherExpensesGrp/Desc2Interns
IRS990/OtherExpensesGrp/Desc3Honorariums
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IRS990/OtherExpensesGrp/FundraisingAmt30
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12321
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21116
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3978
IRS990/OtherExpensesGrp/ProgramServicesAmt029571
IRS990/OtherExpensesGrp/ProgramServicesAmt1106399
IRS990/OtherExpensesGrp/ProgramServicesAmt247073
IRS990/OtherExpensesGrp/ProgramServicesAmt3654
IRS990/OtherExpensesGrp/TotalAmt030289
IRS990/OtherExpensesGrp/TotalAmt1108720
IRS990/OtherExpensesGrp/TotalAmt248189
IRS990/OtherExpensesGrp/TotalAmt31632
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
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IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044903
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0166777
IRS990/OtherSalariesAndWagesGrp/TotalAmt0211680
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false

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.$5.19$2.61$2.58$6.27$7.46$1.19
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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • $500k-$1M nonprofits