Civic Intelligence

West Linn Community Preschool

EIN 93-0691982 • 501(c)3 • Lake Oswego, OR

Profile

Cooperative Preschool

1855 South Short BlvdLake Oswego, OR 97034

www.wlcp.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

74th percentile

19%

Higher net margin than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

95th percentile

$61,204

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 64.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

94th percentile

161%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

23%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$28,842

Up $17,812 (+161%) from 2024

Liabilities

Down

$3,080

Down $387 (-11%) from 2024

Net Assets

Up

$25,762

Up $20,430 (+383%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin74th percentile

Revenue

Up

$94,470

Up $17,401 (+23%) from 2024

Expenses

Down

$76,271

Down $6,131 (-7.4%) from 2024

Net Income

Up

$18,199

Up $23,532 (+441%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2012: $88,768Liabilities 2012: $02012Assets 2013: $85,802Liabilities 2013: $02013Assets 2014: $85,688Liabilities 2014: $02014Assets 2015: $81,867Liabilities 2015: $02015Assets 2016: $73,767Liabilities 2016: $8,0322016Assets 2017: $57,814Liabilities 2017: $8,0322017Assets 2018: $40,905Liabilities 2018: $8,0322018Assets 2019: $11,276Liabilities 2019: $8,0322019Assets 2020: $4,419Liabilities 2020: $02020Assets 2021: $28,571Liabilities 2021: $10,2122021Assets 2022: $25,796Liabilities 2022: $0Net Assets 2022: $25,7962022Assets 2023: $22,956Liabilities 2023: $11,086Net Assets 2023: $11,8702023Assets 2024: $11,030Liabilities 2024: $3,467Net Assets 2024: $5,3322024Assets 2025: $28,842Liabilities 2025: $3,080Net Assets 2025: $25,7622025

Highlighted filing

2025

Assets$28,842
Liabilities$3,080
Net Assets$25,762
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2012: $68,926Expenses 2012: $57,883Net Income 2012: $11,0432012Revenue 2013: $63,304Expenses 2013: $65,021Net Income 2013: -$1,7172013Revenue 2014: $63,727Expenses 2014: $63,841Net Income 2014: -$1142014Revenue 2015: $60,542Expenses 2015: $64,363Net Income 2015: -$3,8212015Revenue 2016: $66,157Expenses 2016: $66,225Net Income 2016: -$682016Revenue 2017: $43,330Expenses 2017: $67,315Net Income 2017: -$23,9852017Revenue 2018: $56,101Expenses 2018: $64,978Net Income 2018: -$8,8772018Revenue 2019: $32,232Expenses 2019: $57,285Net Income 2019: -$25,0532019Revenue 2020: $41,958Expenses 2020: $48,815Net Income 2020: -$6,8572020Revenue 2021: $32,703Expenses 2021: $40,363Net Income 2021: -$7,6602021Revenue 2022: $71,211Expenses 2022: $65,785Net Income 2022: $5,4262022Revenue 2023: $68,840Expenses 2023: $83,550Net Income 2023: -$14,7102023Revenue 2024: $77,069Expenses 2024: $82,402Net Income 2024: -$5,3332024Revenue 2025: $94,470Expenses 2025: $76,271Net Income 2025: $18,1992025

Highlighted filing

2025

Revenue$94,470
Expenses$76,271
Net Income$18,199
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,842
Liabilities
$3,080
Net assets
$25,762
Revenue
$94,470
Expenses
$76,271
Net income
$18,199
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$28.8$3.08$25.8$94.5$76.3$18.2
2024Detailed filing. Detailed filing data is available for this year.$11.0$3.47$5.33$77.1$82.4$5.33
2023Detailed filing. Detailed filing data is available for this year.$23.0$11.1$11.9$68.8$83.6$14.7
2022Detailed filing. Detailed filing data is available for this year.$25.8$0.00$25.8$71.2$65.8$5.43
2021Summary only. Only limited summary data is available for this year.$28.6$10.2$32.7$40.4$7.66
2020Summary only. Only limited summary data is available for this year.$4.42$0.00$42.0$48.8$6.86
2019Summary only. Only limited summary data is available for this year.$11.3$8.03$32.2$57.3$25.1
2018Summary only. Only limited summary data is available for this year.$40.9$8.03$56.1$65.0$8.88
2017Summary only. Only limited summary data is available for this year.$57.8$8.03$43.3$67.3$24.0
2016Summary only. Only limited summary data is available for this year.$73.8$8.03$66.2$66.2$0.07
2015Summary only. Only limited summary data is available for this year.$81.9$0.00$60.5$64.4$3.82
2014Summary only. Only limited summary data is available for this year.$85.7$0.00$63.7$63.8$0.11
2013Summary only. Only limited summary data is available for this year.$85.8$0.00$63.3$65.0$1.72
2012Summary only. Only limited summary data is available for this year.$88.8$0.00$68.9$57.9$11.0
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Sep 2, 2025
Return Version
2024v5.2
Gross Receipts
$103,762
Mission and Program Overview

Mission

Cooperative Preschool

Nonprofit cooperative preschool run by parent families.

Program Services

DescriptionGrantsExpenses
NONPROFIT COOPERATIVE PRESCHOOL RUN BY PARENT FAMILIES.$0$74,731
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CATHY VAUSETeacherFT$61,204-$61,204
JAMIE WONGPresidentPT$0--
AUBRIE BRADFORDVice PresidentPT$0--
ROBYN SINGLETONTreasurerPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wreath Sales$19,726$19,726$8,870$10,856
Peter Rabbit$12,488$12,488$422$12,066
Total Events$34,773$34,773$9,292$25,481
Filing and Contact Details

Filer

Filer Name
West Linn Community Preschool
EIN
93-0691982
Phone
5036575050
Address
1855 SOUTH SHORT BLVD, LAKE OSWEGO, OR 97034

Signing Officer

Name
Michael Jude
Title
Treasurer
Phone
5417271143
Signed
2025-09-02
Discuss with paid preparer
Yes

Preparer

Firm
Perkins & Company Pc
Address
1211 SW FIFTH AVE SUITE 1000, PORTLAND, OR 97204
Preparer
Ross Lockwood
Phone
5032210336
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: other income-ez. Amount: 35.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: insurance. Amount: 2,372. Description: supplies. Amount: 180. Description: bank fees. Amount: 70. Total to form 990-ez, line 16: 2,622.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: other liabilities-ez. Beg. Of year amount: 3,467. End of year amount: 3,080.”

Raw XML Appendix181 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHAEL JUDE
IRS990EZ/BooksInCareOfDetail/PhoneNum05036575050
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01855 SOUTH SHORT BLVD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAKE OSWEGO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097034
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IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ForeignOfficeInd00
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IRS990EZ/GrossReceiptsAmt0103762
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt07563
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt07563
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt025762
IRS990EZ/OccupancyRentUtltsAndMaintAmt011679
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt310.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt061204
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CATHY VAUSE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMIE WONG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2AUBRIE BRADFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ROBYN SINGLETON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TEACHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt02622
IRS990EZ/OtherRevenueTotalAmt035
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0NONPROFIT COOPERATIVE PRESCHOOL RUN BY PARENT FAMILIES.
IRS990EZ/PrintingPublicationsPostageAmt0165
IRS990EZ/ProgramServiceRevenueAmt049506
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NONPROFIT COOPERATIVE PRESCHOOL RUN BY PARENT FAMILIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt074731
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt060515
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SpecialEventsDirectExpensesAmt09292
IRS990EZ/SpecialEventsNetIncomeLossAmt025481
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt03467
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt03080
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt076271
IRS990EZ/TotalProgramServiceExpensesAmt074731
IRS990EZ/TotalRevenueAmt094470
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0WWW.WLCP.ORG
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL LACKS THE FUNDS TO PROVIDE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL INCLUDES ITS RACIAL NONDISCRIMINATORY POLICY IN THE HANDBOOK AND ON THE WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 3
IRS990ScheduleG/AgrmtProfFundraisingActyInd00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt09292
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WREATH SALES
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PETER RABBIT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt019726
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012488
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt02559
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt019726
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt02559
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt025481
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt09292
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08870
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0422
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: OTHER INCOME-EZ. AMOUNT: 35.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: INSURANCE. AMOUNT: 2,372. DESCRIPTION: SUPPLIES. AMOUNT: 180. DESCRIPTION: BANK FEES. AMOUNT: 70. TOTAL TO FORM 990-EZ, LINE 16: 2,622.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: OTHER LIABILITIES-EZ. BEG. OF YEAR AMOUNT: 3,467. END OF YEAR AMOUNT: 3,080.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL JUDE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05417271143
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST LINN COMMUNITY PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0930691982
ReturnHeader/Filer/PhoneNum05036575050
ReturnHeader/Filer/USAddress/AddressLine1Txt01855 SOUTH SHORT BLVD
ReturnHeader/Filer/USAddress/CityNm0LAKE OSWEGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097034
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930928924
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERKINS & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01211 SW FIFTH AVE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097204
ReturnHeader/PreparerPersonGrp/PhoneNum05032210336
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSS LOCKWOOD
ReturnHeader/ReturnTs02025-09-03T23:48:46-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-06-01
ReturnHeader/TaxPeriodEndDt02025-05-31
ReturnHeader/TaxYr02024

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