Civic Intelligence

Training and Supervision Consultants

990 • Fiscal year 2015 • EIN 91-1320837

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 31, 2016

9620 Stone Ave N Rm/Ste 101Seattle, WA 98103

(206) 781-8607

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

56th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$41,464

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

15th percentile

-29%

Faster asset growth than 15% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

41st percentile

-4.6%

Faster revenue growth than 41% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$99,579

Down $40,014 (-29%) from 2014

Net Assets

Down

$99,475

Down $40,006 (-29%) from 2014

Liabilities

Down

$104

Down $8 (-7.1%) from 2014

Revenue

Down

$288,556

Down $14,071 (-4.6%) from 2014

Expenses

Down

$328,562

Down $14,272 (-4.2%) from 2014

Net Income

Up

-$40,006

Up $201 (+0.5%) from 2014

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

2015

Assets$99,579
Liabilities$104
Net Assets$99,475

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

2015

Revenue$288,556
Expenses$328,562
Net Income-$40,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 31, 2016
Return Version
2015v2.1
Gross Receipts
$296,548
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$90,861$57,926▼ $32,935
Cash and Non-Interest-Bearing Accounts$41,332$37,518▼ $3,814
Inventories for Sale or Use$7,400$3,427▼ $3,973
Land, Buildings, and Equipment, Net-$708-
Total Assets$139,593$99,579▼ $40,014
Liabilities
Accounts Payable and Accrued Expenses$112$104▼ $8
Total Liabilities$112$104▼ $8
Net Assets / Fund Balance
Unrestricted Net Assets$139,481$99,475▼ $40,006
Total Net Assets Fund Balance$139,481$99,475▼ $40,006
Total Liabilities and Net Assets / Fund Balance$139,593$99,579▼ $40,014

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$708$94$802
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George RoweExecutive DiFT$39,700$1,764$41,464
Bernice Ege-zavalaFormer Ed/trPT$28,582-$28,582

Board Members and Trustees

NameTitle
Jan PetersonPresident
Allison CohenDirector
Lyn EisenhourSecretary
Robert GoldsmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$285,939
Investment Income
$79
Other Revenue
$2,538
Change in Net Assets
$-40,006
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$267,930
Other Expenses$60,632
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$119,177$44,039-$163,216
Current Officers, Directors, Trustees, and Key Employees$49,032$21,014-$70,046
Occupancy$27,976$9,326-$37,302
Payroll Taxes$14,666$5,425-$20,091
Pension Plan Contributions$7,776--$7,776
Other Employee Benefits$4,964$1,837-$6,801
Office Expenses$4,002$2,623-$6,625
Insurance-$3,058-$3,058
All Other Expenses$1,164$1,138-$2,302
Information Technology$1,526$509-$2,035
Fees for Services Accounting-$1,900-$1,900
Advertising$923--$923
Other Expenses$678$487-$678
Conferences and Meetings$305--$305
Depreciation Depletion$94--$94
Royalties$21--$21
Travel$9--$9
Total Functional Expenses$237,206$91,356$0$328,562
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

Compensation is reviewed by the board annually. Consideration is given to compensation packages of similar sized non-profit organizations by way of comparison.

Form 990, Page 6, Part VI, Line 19

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

Form 990, Part VII

The compensation for bernice ege-zavala was earned while she was the acting executive director. No compensation was paid for her duties as treasurer.

Filing and Contact Details

Filer

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

Signing Officer

Name
George Rowe
Title
Executive Director
Phone
2067818607
Signed
2016-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Rowe
Formed
1985
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
4
Employees
20

Preparer

Firm
GREENWOOD OHLUND & CO LLP CPA'S
Address
4241 21ST AVE W 400, SEATTLE, WA 98199
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.

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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/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/ExplanationTxt3COMPENSATION IS REVIEWED BY THE BOARD ANNUALLY. CONSIDERATION IS GIVEN TO COMPENSATION PACKAGES OF SIMILAR SIZED NON-PROFIT ORGANIZATIONS BY WAY OF COMPARISON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND POLICIES ARE CONTAINED ON THE ORGANIZATION'S WEBSITE, WWW.SCHOOLOFTESL.ORG, AND IN THE STUDENT HANDBOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION FOR BERNICE EGE-ZAVALA WAS EARNED WHILE SHE WAS THE ACTING EXECUTIVE DIRECTOR. NO COMPENSATION WAS PAID FOR HER DUTIES AS TREASURER.
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 VII
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt099579
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IRS990/TotalAssetsGrp/EOYAmt099579
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237206
IRS990/TotalFunctionalExpensesGrp/TotalAmt0328562
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0112
IRS990/TotalLiabilitiesEOYAmt0104
IRS990/TotalLiabilitiesGrp/BOYAmt0112
IRS990/TotalLiabilitiesGrp/EOYAmt0104
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0139481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt099475
IRS990/TotalOtherCompensationAmt01764
IRS990/TotalProgramServiceExpensesAmt0237206
IRS990/TotalProgramServiceRevenueAmt0285939
IRS990/TotalReportableCompFromOrgAmt068282
IRS990/TotalRevenueGrp/ExclusionAmt079
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288477
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0288556
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139593
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt099579
IRS990/TravelGrp/ProgramServicesAmt09
IRS990/TravelGrp/TotalAmt09
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0139481
IRS990/UnrestrictedNetAssetsGrp/EOYAmt099475
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09620 STONE AVE N RM/STE 101
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098103
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.SCHOOLOFTESL.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGE ROWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02067818607
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TRAINING AND SUPERVISION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONSULTANTS
ReturnHeader/Filer/BusinessNameControlTxt0TRAI
ReturnHeader/Filer/EIN0911320837
ReturnHeader/Filer/PhoneNum02067818607
ReturnHeader/Filer/USAddress/AddressLine1Txt09620 STONE AVE N RM/STE 101
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098103
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910873571
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENWOOD OHLUND & CO LLP CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04241 21ST AVE W 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SEATTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098199
ReturnHeader/PreparerPersonGrp/PhoneNum02067821767
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA O'ROURKECPA
ReturnHeader/ReturnTs02016-09-26T13:43:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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