Civic Intelligence

Iam Learning Foundation

990PF • Fiscal year 2023 • EIN 87-3191552

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

2540 NE Martin Luther King Jr BlvdPortland, OR 97212

(310) 913-8926

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

2023 filings • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

100th percentile

6011%

Higher net margin than 100% of similar nonprofits.

2023 filings • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

93rd percentile

$131,477

Higher top officer pay than 93% of similar nonprofits.

2023 filings • $500k-$1M nonprofits • Source year 2023

Asset Growth

3rd percentile

-51%

Faster asset growth than 3% of similar nonprofits.

2023 filings • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Assets

Down

$959,194

Down $1,000,456 (-51%) from 2022

Net Assets

Down

$954,186

Down $996,490 (-51%) from 2022

Liabilities

Down

$5,008

Down $3,966 (-44%) from 2022

Revenue

Up

-$8,458

Up $46,655 (+85%) from 2022

Expenses

Up

$499,956

Up $46,917 (+10%) from 2022

Net Income

Down

-$508,414

Down $262 (-0.1%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $2,645,483Liabilities 2021: $0Net Assets 2021: $2,645,4832021Assets 2022: $1,959,650Liabilities 2022: $8,974Net Assets 2022: $1,950,6762022Assets 2023: $959,194Liabilities 2023: $5,008Net Assets 2023: $954,1862023Assets 2024: $763,399Liabilities 2024: $3,966Net Assets 2024: $759,4332024

Highlighted filing

2023

Assets$959,194
Liabilities$5,008
Net Assets$954,186

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $2,822,825Expenses 2021: $8,399Net Income 2021: $2,814,4262021Revenue 2022: -$55,113Expenses 2022: $453,039Net Income 2022: -$508,1522022Revenue 2023: -$8,458Expenses 2023: $499,956Net Income 2023: -$508,4142023Revenue 2024: $2,765Expenses 2024: $373,672Net Income 2024: -$370,9072024

Highlighted filing

2023

Revenue-$8,458
Expenses$499,956
Net Income-$508,414
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LORI FLETCHERExecutive DiFT$107,100$24,377$131,477
ANTHONY L ARNERICHChair & Dire-$0--
CHRISTINE A ARNERICHSecretary &PT$0--
LUKAS ARNERICHTreasurer &-$0--
Filing and Contact Details

Filer

Filer Name
Iam Learning Foundation
EIN
87-3191552
Phone
3109138926
Address
2540 NE MARTIN LUTHER KING JR BLVD, PORTLAND, OR 97212

Signing Officer

Name
Lukas Arnerich
Title
Treasurer & Director
Phone
3109138926
Signed
2024-11-15
Discuss with paid preparer
Yes

Preparer

Firm
Davis & Graves CPA Llp
Address
700 N MAIN AVE, GRESHAM, OR 97030-7229
Preparer
Steven G Stegeman CPA
Phone
5036672511
Raw XML Appendix379 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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IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0LORI FLETCHER
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt02540 NE MARTIN LUTHER KING JR BLVD
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0PORTLAND
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0OR
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd097212
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0OR
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PhoneNum03109138926
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0true
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0WWW.IAMLEARNINGFOUNDATION.ORG
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0DURING 2023, IAM LEARNING FOUNDATION ("THE FOUNDATION") DEVELOPED PROGRAMS THAT PROVIDED SUPPORT TO LOW PERFORMING SCHOOLS IN THE PORTLAND PUBLIC SCHOOLS DISTRICT, PRIMARILY FOCUSED ON LITERACY. THE FOUNDATION PROVIDED DIRECT LITERACY SUPPORT IN CLASSROOMS AND PPS SUMMER SCHOOL ACADEMY. THE FOUNDATION PROVDEDED AFTER-SCHOOL SUPPORT WITH HOMEWORK CLUB AND ADDITIONAL LITERACY SUPPORT WITH HIGH IMACT TUTORING. THE FOUNDATION PROVIDED STAFF SUPPORT, SEL SUPPORT AND FAMILY SUPPORT FOR THOSE STUDENTS WITH HIGH NEED. THE FOUNDATION CONTINIUED TO ENGAGE WITH ROCK AND SOUL FOREVER FOUNDATION / TEACHROCK TO CREATE A LITERACY/ MUSIC LITERACY PROGRAM, WITH CLASSROOM IMPLEMENTATION IN 2024.
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt0499956
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt0N/A
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm0ANTHONY L ARNERICH
IRS990PF/SupplementaryInformationGrp/ContributingManagerNm1CHRISTINE A ARNERICH
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt047475
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0'TRACE IT BACK TO LITERACY' PROJECT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0ROCK AND SOUL FOREVER FOUNDATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt0PO BOX 330
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0LEONARDO
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0NJ
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd007737
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt047475
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0499956
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt0499956
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt0499956
OtherDecreasesSchedule/OtherDecreasesDetail/Amt0488076
OtherDecreasesSchedule/OtherDecreasesDetail/Desc0UNREALIZED LOSSES ON INVESTMENTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc0EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc1PROGRAM EXPENSES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc2PARTNER GIFTS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc3DESIGNATED CONTRIBUTIONS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc4POSTAGE & SHIPPING
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc5OFFICE SUPPLIES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc6SOFTWARE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc7BANK SERVICE CHARGES
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc8INSURANCE
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc9TRAINING & CONTINUING EDUCATI
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc10DUES & SUBSCRIPTIONS
OtherExpensesSchedule/OtherExpensesScheduleGrp/Desc11REGISTRATIONS & FILLING FEES
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt024741
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt1230
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt21035
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt34117
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt44152
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt545
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt68291
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt711875
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt82953
OtherExpensesSchedule/OtherExpensesScheduleGrp/DisbursementsCharitablePrpsAmt9215
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt024741
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt1230
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt21035
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt34117
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt44152
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt545
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt68291
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt711875
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt82953
OtherExpensesSchedule/OtherExpensesScheduleGrp/RevenueAndExpensesPerBooksAmt9215
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt0-4793
OtherIncomeSchedule2/OtherIncomeDetail/AdjustedNetIncomeAmt1-152
OtherIncomeSchedule2/OtherIncomeDetail/Desc0US LAND AND WATER K-1
OtherIncomeSchedule2/OtherIncomeDetail/Desc1SMART WIRES INVESTORS K-1
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt0-4793
OtherIncomeSchedule2/OtherIncomeDetail/NetInvestmentIncomeAmt1-152
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt0-4793
OtherIncomeSchedule2/OtherIncomeDetail/RevenueAndExpensesPerBooksAmt1-152
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/BOYBookValueAmt08635
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc0CREDIT CARDS PAYABLE
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/Desc1EMPLOYEE BENEFITS PAYABLE
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt03755
OtherLiabilitiesSchedule/OtherLiabilitiesDetail/EOYBookValueAmt11253
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt01875
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt152083
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/Amt2197
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt0PAYROLL PROCESSING
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt1CONTRACTED SERVICES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/CategoryTxt2INVESTMENT MANAGEMENT FEES
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt01875
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt152083
OtherProfessionalFeesSchedule/OtherProfessionalFeesDetail/DisbursementsCharitablePrpsAmt2197
TaxesSchedule/TaxesDetail/Amt023389
TaxesSchedule/TaxesDetail/CategoryTxt0PAYROLL TAXES
TaxesSchedule/TaxesDetail/DisbursementsCharitablePrpsAmt023389
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LUKAS ARNERICH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER & DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03109138926
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IAM LEARNING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0IAML
ReturnHeader/Filer/EIN0873191552
ReturnHeader/Filer/PhoneNum03109138926
ReturnHeader/Filer/USAddress/AddressLine1Txt02540 NE MARTIN LUTHER KING JR BLVD
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097212
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900580910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVIS & GRAVES CPA LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 N MAIN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRESHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0970307229
ReturnHeader/PreparerPersonGrp/PhoneNum05036672511
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN G STEGEMAN CPA
ReturnHeader/ReturnTs02024-11-15T13:23:30-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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