Civic Intelligence

Training and Supervision Consultants

990 • Fiscal year 2014 • EIN 91-1320837

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 15, 2015

9620 Stone Ave NRoom/Suite 101Seattle, WA 98103

(206) 781-8607

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$53,089

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 17.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

19th percentile

-22%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

43rd percentile

-2.5%

Faster revenue growth than 43% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$139,593

Down $40,283 (-22%) from 2013

Net Assets

Down

$139,481

Down $40,395 (-22%) from 2013

Liabilities

Up

$112

Up $112 from 2013

Revenue

Down

$302,627

Down $7,666 (-2.5%) from 2013

Expenses

Down

$342,834

Down $117,434 (-26%) from 2013

Net Income

Up

-$40,207

Up $109,768 (+73%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $361,621Liabilities 2011: $0Net Assets 2011: $361,6212011Assets 2012: $329,851Liabilities 2012: $0Net Assets 2012: $329,8512012Assets 2013: $179,876Liabilities 2013: $0Net Assets 2013: $179,8762013Assets 2014: $139,593Liabilities 2014: $112Net Assets 2014: $139,4812014Assets 2015: $99,579Liabilities 2015: $104Net Assets 2015: $99,4752015Assets 2016: $93,580Liabilities 2016: $829Net Assets 2016: $92,7512016

Highlighted filing

2014

Assets$139,593
Liabilities$112
Net Assets$139,481

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $588,930Expenses 2011: $582,314Net Income 2011: $6,6162011Revenue 2012: $535,848Expenses 2012: $567,619Net Income 2012: -$31,7712012Revenue 2013: $310,293Expenses 2013: $460,268Net Income 2013: -$149,9752013Revenue 2014: $302,627Expenses 2014: $342,834Net Income 2014: -$40,2072014Revenue 2015: $288,556Expenses 2015: $328,562Net Income 2015: -$40,0062015Revenue 2016: $307,537Expenses 2016: $314,261Net Income 2016: -$6,7242016

Highlighted filing

2014

Revenue$302,627
Expenses$342,834
Net Income-$40,207
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 15, 2015
Return Version
2014v5.0
Gross Receipts
$312,855
Mission and Program Overview

Mission

The school of tesl prepares people to teach english as a second or foreign language in a variety of arenas and circumstances; in the us or abroad, teaching children or adults, or working with advantaged or disadvantaged. Our graduates will be skilled, knowledgable, and resourceful.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$100,336$90,861▼ $9,475
Cash and Non-Interest-Bearing Accounts$64,725$41,332▼ $23,393
Inventories for Sale or Use$14,815$7,400▼ $7,415
Total Assets$179,876$139,593▼ $40,283
Liabilities
Accounts Payable and Accrued Expenses-$112-
Total Liabilities$0$112▲ $112
Net Assets / Fund Balance
Unrestricted Net Assets$179,876$139,481▼ $40,395
Total Net Assets Fund Balance$179,876$139,481▼ $40,395
Total Liabilities and Net Assets / Fund Balance$179,876$139,593▼ $40,283
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bernice Ege-zavalaExecutive DiFT$53,089$53,089

Board Members and Trustees

NameTitle
Patty HeiserPresident
Garnet Templin-imelBoard Member
Martha DurkinBoard Member
Allison DenoSecretary
Leslie NortonTreasurer
Jan PetersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$300,800
Investment Income
$96
Other Revenue
$1,731
Change in Net Assets
$-40,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$264,919
Other Expenses$77,915
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$113,002$67,836-$180,838
Current Officers, Directors, Trustees, and Key Employees$37,162$15,927-$53,089
Occupancy$41,251--$41,251
Payroll Taxes$13,239$8,115-$21,354
Office Expenses$4,161$4,004-$8,165
Pension Plan Contributions$7,528--$7,528
Insurance-$4,109-$4,109
All Other Expenses$2,640$732-$3,372
Information Technology$2,376--$2,376
Fees for Services Accounting-$2,290-$2,290
Other Employee Benefits$1,308$802-$2,110
Advertising$2,052--$2,052
Other Expenses$2,018--$2,018
Fees for Services Other$1,232--$1,232
Travel$1,218--$1,218
Conferences and Meetings$1,189--$1,189
Royalties$184--$184
Total Functional Expenses$239,019$103,815$0$342,834
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
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
No
Conflict-of-interest policy
Yes
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

The 990 is received and reviewed by the board prior to submission.

Form 990, Page 6, Part VI, Line 12C

Determining whether a conflict of interest exists: after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Procedures for addressing the conflict of interest: a.an interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. B.the chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. C.after exercising due diligence, the governing board or committee shall determine whether s-tesl can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D.the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in s-tesl's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement. Violations of the conflict of interest policy: a.if the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflict of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. B.if, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Page 6, Part VI, Line 15A

To board has reviewed and approved the salary of the executive director. The salary has been deemed below market value and the board is looking into taking on a more formal approach.

Form 990, Page 6, Part VI, Line 19

Governing documents and policies are contained on the organization's website, www.schooloftesl.com, and in the student handbook.

Filing and Contact Details

Filer

Filer Name
Training and Supervision
EIN
91-1320837
Phone
2067818607
Address
9620 STONE AVE N, ROOM/SUITE 101, SEATTLE, WA 98103
Doing Business As
School of Teaching Esl

Signing Officer

Name
Bernice Ege-zavala
Title
Executive Director
Phone
2067818607
Signed
2015-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bernice Ege-zavala
Formed
1985
Legal Domicile
Wa
Voting Board Members
6
Independent Board Members
6
Employees
21

Preparer

Firm
GREENWOOD OHLUND & CO LLP CPA'S
Address
1445 NW 56TH ST, SEATTLE, WA 98107
Preparer
AMANDA O'ROURKECPA
Phone
2067821767
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The school of tesl prepares people to teach english as a second or foreign language in a variety of arenas and circumstances; in the us or abroad, teaching children or adults, or working with advantaged or disadvantaged. Our graduates will be skilled, knowledgable, and resourceful.

Form 990, Part XI, Line 9

Liability omitted in py 188

Raw XML Appendix374 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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IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
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IRS990ScheduleE/MaintainScholarshipsRecsInd0false
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL OF TEACHING ESL DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, RELIGION, SEX, NATIONAL ORIGIN, AGE, DISABILITY, MARITAL STATUS, SEXUAL ORIENTATION, GENDER IDENTITY, POLITICAL IDEOLOGY OR STATUS AS A VIETNAM-ERA OR SPECIAL DISABLED VETERAN IN THE ADMINISTRATION OF ANY OF ITS EDUCATION POLICIES, ADMISSION POLICIES, AND OTHER SCHOOL-ADMINISTERED POLICIES AND PROGRAMS. APPLICANTS MUST, HOWEVER, BE FLUENT IN ENGLISH LISTENING, SPEAKING, READING, AND WRITING IN ORDER TO BE DEEMED QUALIFIED TO TEACH ENGLISH.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS AND FINANCIAL AID ARE NOT AWARDED. CONTRIBUTIONS ARE NOT SOLICITED.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 4
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL OF TESL PREPARES PEOPLE TO TEACH ENGLISH AS A SECOND OR FOREIGN LANGUAGE IN A VARIETY OF ARENAS AND CIRCUMSTANCES; IN THE US OR ABROAD, TEACHING CHILDREN OR ADULTS, OR WORKING WITH ADVANTAGED OR DISADVANTAGED. OUR GRADUATES WILL BE SKILLED, KNOWLEDGABLE, AND RESOURCEFUL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS RECEIVED AND REVIEWED BY THE BOARD PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DETERMINING WHETHER A CONFLICT OF INTEREST EXISTS: AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. PROCEDURES FOR ADDRESSING THE CONFLICT OF INTEREST: A.AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. B.THE CHAIRPERSON OF THE GOVERNING BOARD OR COMMITTEE SHALL, IF APPROPRIATE, APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. C.AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE WHETHER S-TESL CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT FROM A PERSON OR ENTITY THAT WOULD NOT GIVE RISE TO A CONFLICT OF INTEREST. D.THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION OR ARRANGEMENT IS IN S-TESL'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE. IN CONFORMITY WITH THE ABOVE DETERMINATION, IT SHALL MAKE ITS DECISION AS TO WHETHER TO ENTER INTO THE TRANSACTION OR ARRANGEMENT. VIOLATIONS OF THE CONFLICT OF INTEREST POLICY: A.IF THE GOVERNING BOARD OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. B.IF, AFTER HEARING THE MEMBER'S RESPONSE AND AFTER MAKING FURTHER INVESTIGATION AS WARRANTED BY THE CIRCUMSTANCES, THE GOVERNING BOARD OR COMMITTEE DETERMINES THE MEMBER HAS FAILED TO DISCLOSE AN ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO BOARD HAS REVIEWED AND APPROVED THE SALARY OF THE EXECUTIVE DIRECTOR. THE SALARY HAS BEEN DEEMED BELOW MARKET VALUE AND THE BOARD IS LOOKING INTO TAKING ON A MORE FORMAL APPROACH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND POLICIES ARE CONTAINED ON THE ORGANIZATION'S WEBSITE, WWW.SCHOOLOFTESL.COM, AND IN THE STUDENT HANDBOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LIABILITY OMITTED IN PY 188
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TravelGrp/TotalAmt01218
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IRS990/TypeOfOrganizationOtherInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03224 NW 71ST STREET
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
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IRS990/WebsiteAddressTxt0WWW.SCHOOLOFESL.COM
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0BERNICE EGE-ZAVALA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02067818607
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TRAINING AND SUPERVISION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONSULTANTS
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENWOOD OHLUND & CO LLP CPA'S
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098107
ReturnHeader/PreparerPersonGrp/PhoneNum02067821767
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA O'ROURKECPA
ReturnHeader/ReturnTs02015-03-26T11:28:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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