Civic Intelligence

Training and Supervision Consultants

990 • Fiscal year 2016 • EIN 91-1320837

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 24, 2017

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

62nd percentile

0.01x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

35th percentile

-2.2%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

94th percentile

$59,953

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 19.5% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

34th percentile

-6.0%

Faster asset growth than 34% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.6%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$93,580

Down $5,999 (-6.0%) from 2015

Net Assets

Down

$92,751

Down $6,724 (-6.8%) from 2015

Liabilities

Up

$829

Up $725 (+697%) from 2015

Revenue

Up

$307,537

Up $18,981 (+6.6%) from 2015

Expenses

Down

$314,261

Down $14,301 (-4.4%) from 2015

Net Income

Up

-$6,724

Up $33,282 (+83%) from 2015

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

2016

Assets$93,580
Liabilities$829
Net Assets$92,751

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

2016

Revenue$307,537
Expenses$314,261
Net Income-$6,724
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 24, 2017
Return Version
2016v3.0
Gross Receipts
$309,217
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$57,926$61,886▲ $3,960
Cash and Non-Interest-Bearing Accounts$37,518$27,416▼ $10,102
Inventories for Sale or Use$3,427$3,730▲ $303
Land, Buildings, and Equipment, Net$708$548▼ $160
Total Assets$99,579$93,580▼ $5,999
Liabilities
Accounts Payable and Accrued Expenses$104$829▲ $725
Total Liabilities$104$829▲ $725
Net Assets / Fund Balance
Unrestricted Net Assets$99,475$92,751▼ $6,724
Total Net Assets Fund Balance$99,475$92,751▼ $6,724
Total Liabilities and Net Assets / Fund Balance$99,579$93,580▼ $5,999

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$548$254$802
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George RoweExecutive DiFT$56,422$3,531$59,953

Board Members and Trustees

NameTitle
Jan PetersonPresident
Allison CohenDirector
Lyn EisenhourSecretary
Bernice Ege-zavalaTreasurer
Robert GoldsmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$300,277
Investment Income
$66
Other Revenue
$7,194
Change in Net Assets
$-6,724
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$238,056
Other Expenses$76,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$105,307$40,414-$145,721
Current Officers, Directors, Trustees, and Key Employees$41,967$17,986-$59,953
Occupancy$27,997$9,333-$37,330
Payroll Taxes$13,457$5,233-$18,690
Office Expenses$5,019$3,073-$8,092
Pension Plan Contributions$8,033--$8,033
Other Employee Benefits$4,145$1,514-$5,659
Insurance-$3,899-$3,899
All Other Expenses$1,526$728-$2,254
Fees for Services Accounting-$2,120-$2,120
Information Technology$1,008$336-$1,344
Conferences and Meetings$852--$852
Other Expenses$696$533-$696
Advertising$634--$634
Depreciation Depletion$160--$160
Travel$16--$16
Total Functional Expenses$229,092$85,169$0$314,261
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.

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
2017-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Rowe
Formed
1984
Legal Domicile
Wa
Voting Board Members
5
Independent Board Members
5
Employees
17

Preparer

Firm
GREENWOOD OHLUND & CO LLP CPA'S
Address
4241 21ST AVE W 400, SEATTLE, WA 98199
Preparer
AMANDA O'ROURKE CPA
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/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
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0314261
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0829
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt092751
IRS990/TotalOtherCompensationAmt03531
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IRS990/TotalProgramServiceRevenueAmt0300277
IRS990/TotalReportableCompFromOrgAmt056422
IRS990/TotalRevenueGrp/ExclusionAmt01476
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0306061
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0307537
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt099579
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt093580
IRS990/TravelGrp/ProgramServicesAmt016
IRS990/TravelGrp/TotalAmt016
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt099475
IRS990/UnrestrictedNetAssetsGrp/EOYAmt092751
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09620 STONE AVE N RM/STE 101
IRS990/USAddress/CityNm0SEATTLE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098103
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
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/SignatureDt02017-10-24
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
ReturnHeader/Filer/USAddress/CityNm0SEATTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098103
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FBEE34AAC36B075F161021D92B55926F29454F9B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0791687598B8DDA9BBCB22C771830AE99C53E9511
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/PreparationDt02017-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0AMANDA O'ROURKE CPA
ReturnHeader/ReturnTs02017-11-15T11:36:03-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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Filings

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Assets vs current organization

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