Civic Intelligence

West Linn Community Preschool

990EZ • Fiscal year 2022 • EIN 93-0691982

Jun 01, 2021 to May 31, 2022 • Filed on Apr 12, 2023

PO Box 213West Linn, OR 97068

(503) 657-5050

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

55th percentile

7.6%

Higher net margin than 55% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

89th percentile

$34,771

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 48.8% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

32nd percentile

-9.7%

Faster asset growth than 32% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

86th percentile

118%

Faster revenue growth than 86% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$25,796

Down $2,775 (-9.7%) from 2021

Net Assets

$25,796

No earlier filing loaded for comparison.

Liabilities

Down

$0

Down $10,212 (-100%) from 2021

Revenue

Up

$71,211

Up $38,508 (+118%) from 2021

Expenses

Up

$65,785

Up $25,422 (+63%) from 2021

Net Income

Up

$5,426

Up $13,086 (+171%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$25,796
Liabilities$0
Net Assets$25,796

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$71,211
Expenses$65,785
Net Income$5,426
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Apr 12, 2023
Return Version
2021v4.0
Gross Receipts
$79,811
Mission and Program Overview

Mission

Cooperative Preschool

Program Services

DescriptionGrantsExpenses
Preschool program for 2-4 year olds with parent classroom volunteers$1,722$65,785
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cathy VauseTeacherPT$34,771-$34,771
Laurel Green-MitchellPresidentPT$0--
Jackie BrockaVice PresidentPT$0--
Jennifer EustaquioTreasurerPT$0--
Jymn MeierSecretaryPT$0--
Filing and Contact Details

Filer

Filer Name
West Linn Community Preschool
EIN
93-0691982
Phone
5036575050
Address
PO Box 213, West Linn, OR 97068

Signing Officer

Name
Meghan Brumitt
Title
Treasurer
Phone
5036575050
Signed
2023-04-12
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

Part I line 8. $155 storage deposit refund $148 Saif workers comp refund $5 Misc

Form 990-EZ, Part I, Line 16

Part I line 16: $15,150 Payroll tax, $147 Office supplies, $50 J. Eustaquio Reimbursement: Oregon Annual Reporting Fee, $50 Corporation Division: Oregon NonProfit Report, $16 personnel Concepts- Labor Law Poster, $215 Casey Thompson Registration refund, $565 Class expenses (supplies and field trips)

Form 990-EZ, Part I, Line 20

Description;Amount^SBA loans forgiven;2011^Total;2011^

Raw XML Appendix163 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Meghan Brumitt
IRS990EZ/BooksInCareOfDetail/PhoneNum05036575050
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 213
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0West Linn
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097068
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt028571
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt025796
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt08286
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IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
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IRS990EZ/FeesAndOtherPymtToIndCntrctAmt04401
IRS990EZ/FiledScheduleAInd01
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IRS990EZ/FundraisingGrossIncomeAmt05799
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt06128
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt06721
IRS990EZ/GrossReceiptsAmt079811
IRS990EZ/GrossSalesOfInventoryAmt014883
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018359
IRS990EZ/NetAssetsOrFundBalancesEOYAmt025796
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018359
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt025796
IRS990EZ/OccupancyRentUtltsAndMaintAmt010097
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt015
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt115
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt215
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt315
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt418.75
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt434771
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Laurel Green-Mitchell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jackie Brocka
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Jennifer Eustaquio
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Jymn Meier
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Cathy Vause
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Teacher
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt02011
IRS990EZ/OtherExpensesTotalAmt016193
IRS990EZ/OtherRevenueTotalAmt0308
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Cooperative Preschool
IRS990EZ/PrintingPublicationsPostageAmt0323
IRS990EZ/ProgramServiceRevenueAmt044407
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Preschool program for 2-4 year olds with parent classroom volunteers
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt01722
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt065785
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt034771
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd01
IRS990EZ/SpecialEventsDirectExpensesAmt0438
IRS990EZ/SpecialEventsNetIncomeLossAmt011489
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010212
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt065785
IRS990EZ/TotalProgramServiceExpensesAmt065785
IRS990EZ/TotalRevenueAmt071211
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0We include our non-discrimination policy on our website and social media accounts
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1We do not keep racial records of students, volunteers or staff
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2State of Oregon, Department of Education - $1,722 grant
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Part I line 8. $155 storage deposit refund $148 Saif workers comp refund $5 Misc
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Part I line 16: $15,150 Payroll tax, $147 Office supplies, $50 J. Eustaquio Reimbursement: Oregon Annual Reporting Fee, $50 Corporation Division: Oregon NonProfit Report, $16 personnel Concepts- Labor Law Poster, $215 Casey Thompson Registration refund, $565 Class expenses (supplies and field trips)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;Amount^SBA loans forgiven;2011^Total;2011^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 20
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/ProfilePasswordChangeInd0X
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Meghan Brumitt
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05036575050
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST LINN COMMUNITY PRESCHOOL
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0930691982
ReturnHeader/Filer/PhoneNum05036575050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 213
ReturnHeader/Filer/USAddress/CityNm0West Linn
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097068
ReturnHeader/ReturnTs02023-04-12T01:51:14-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-06-01
ReturnHeader/TaxPeriodEndDt02022-05-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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