Civic Intelligence

Sw Parent-Child Collective

EIN 93-0748219 • 501(c)3 • Portland, OR

Profile

Serving 1-5 year-old children and their families

PO Box 19836Portland, OR 97280
Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

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

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

Liabilities / Revenue

64th percentile

0.00x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

51st percentile

2.1%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

60th percentile

3.2%

Faster asset growth than 60% of similar nonprofits.

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

Revenue Growth

48th percentile

-3.9%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Up

$169,133

Up $5,309 (+3.2%) from 2024

Liabilities

Up

$285

Up $285 from 2024

Net Assets

Up

$168,848

Up $5,024 (+3.1%) from 2024

Revenue

Down

$243,670

Down $9,856 (-3.9%) from 2024

Expenses

Up

$238,646

Up $9,035 (+3.9%) from 2024

Net Income

Down

$5,024

Down $18,891 (-79%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $94,851Liabilities 2011: $02011Assets 2012: $93,741Liabilities 2012: $02012Assets 2013: $105,160Liabilities 2013: $02013Assets 2014: $129,337Liabilities 2014: $02014Assets 2015: $135,432Liabilities 2015: $02015Assets 2016: $147,933Liabilities 2016: $02016Assets 2017: $137,514Liabilities 2017: $02017Assets 2018: $127,556Liabilities 2018: $02018Assets 2019: $153,220Liabilities 2019: $02019Assets 2020: $152,716Liabilities 2020: $3,9652020Assets 2021: $134,863Liabilities 2021: $02021Assets 2022: $153,410Liabilities 2022: $0Net Assets 2022: $153,4102022Assets 2023: $139,909Liabilities 2023: $0Net Assets 2023: $139,9092023Assets 2024: $163,824Liabilities 2024: $0Net Assets 2024: $163,8242024Assets 2025: $169,133Liabilities 2025: $285Net Assets 2025: $168,8482025

Highlighted filing

2025

Assets$169,133
Liabilities$285
Net Assets$168,848

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $120,527Expenses 2011: $111,696Net Income 2011: $8,8312011Revenue 2012: $122,233Expenses 2012: $123,342Net Income 2012: -$1,1092012Revenue 2013: $146,294Expenses 2013: $134,875Net Income 2013: $11,4192013Revenue 2014: $167,621Expenses 2014: $143,444Net Income 2014: $24,1772014Revenue 2015: $154,465Expenses 2015: $148,370Net Income 2015: $6,0952015Revenue 2016: $177,293Expenses 2016: $164,792Net Income 2016: $12,5012016Revenue 2017: $174,493Expenses 2017: $184,912Net Income 2017: -$10,4192017Revenue 2018: $160,498Expenses 2018: $170,456Net Income 2018: -$9,9582018Revenue 2019: $184,908Expenses 2019: $159,244Net Income 2019: $25,6642019Revenue 2020: $140,152Expenses 2020: $144,621Net Income 2020: -$4,4692020Revenue 2021: $26,779Expenses 2021: $40,667Net Income 2021: -$13,8882021Revenue 2022: $173,428Expenses 2022: $154,881Net Income 2022: $18,5472022Revenue 2023: $186,416Expenses 2023: $199,917Net Income 2023: -$13,5012023Revenue 2024: $253,526Expenses 2024: $229,611Net Income 2024: $23,9152024Revenue 2025: $243,670Expenses 2025: $238,646Net Income 2025: $5,0242025

Highlighted filing

2025

Revenue$243,670
Expenses$238,646
Net Income$5,024

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$0.00$1.69$2.44$2.39$0.05
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.64$0.00$1.64$2.54$2.30$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$1.86$2.00$0.14
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$0.00$1.53$1.73$1.55$0.19
2021Summary only. Only limited summary data is available for this year.$1.35$0.00$0.27$0.41$0.14
2020Summary only. Only limited summary data is available for this year.$1.53$0.04$1.40$1.45$0.04
2019Summary only. Only limited summary data is available for this year.$1.53$0.00$1.85$1.59$0.26
2018Summary only. Only limited summary data is available for this year.$1.28$0.00$1.60$1.70$0.10
2017Summary only. Only limited summary data is available for this year.$1.38$0.00$1.74$1.85$0.10
2016Summary only. Only limited summary data is available for this year.$1.48$0.00$1.77$1.65$0.13
2015Summary only. Only limited summary data is available for this year.$1.35$0.00$1.54$1.48$0.06
2014Summary only. Only limited summary data is available for this year.$1.29$0.00$1.68$1.43$0.24
2013Summary only. Only limited summary data is available for this year.$1.05$0.00$1.46$1.35$0.11
2012Summary only. Only limited summary data is available for this year.$0.94$0.00$1.22$1.23$0.01
2011Summary only. Only limited summary data is available for this year.$0.95$0.00$1.21$1.12$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 29, 2025
Return Version
2024v5.0
Gross Receipts
$243,670
Mission and Program Overview

Mission

Serving 1-5 year-old children and their families

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$163,824$169,133▲ $5,309
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$163,824$169,133▲ $5,309
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$285▲ $285
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$285▲ $285
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$163,824$168,848▲ $5,024
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$163,824$168,848▲ $5,024
Total Liabilities and Net Assets / Fund Balance$163,824$169,133▲ $5,309
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jesee WerbelCo-chair
Kellen IngramCo-chair
Sara BolducSecretary
Laurel SwansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$21,117
Program Service Revenue
$222,323
Investment Income
$230
Other Revenue
$0
All Other Contributions
$4,353
Change in Net Assets
$5,024
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,998
Other Expenses$64,648
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,910$0$0$159,910
Occupancy$0$31,040$0$31,040
Payroll Taxes$14,088$0$0$14,088
Fees for Services Accounting$0$5,936$0$5,936
Other Expenses$3,505$0$0$3,505
Information Technology$2,352$0$0$2,352
Office Expenses$0$858-$858
Advertising$219$0$0$219
Total Functional Expenses$200,298$38,348$0$238,646
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Parents Night Out$22,297$22,297$9,647$12,650
Other$6,318$6,318$2,204$4,114
Total Events$28,615$28,615$11,851$16,764
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

All board members are given a draft copy of this filing to review and comment on.

Form 990, Part VI, Section C, Line 19

Form 990 is made available for review by any member upon request.

Filing and Contact Details

Filer

Filer Name
Sw Parent-child Collective
EIN
93-0748219
Phone
5032446604
Address
PO Box 19836, Portland, OR 97280

Signing Officer

Name
Laurel Swanson
Title
Treasurer
Phone
5032446604
Signed
2025-08-29

Organization Details

Principal Officer
Laurel Swanson
Formed
1970
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
42
Raw XML AppendixShowing 400 of 508 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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IRS990/BooksInCareOfDetail/PhoneNum05032446604
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 19836
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
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IRS990/CompDisqualPersonsGrp/FundraisingAmt00
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IRS990/CompensationFromOtherSrcsInd00
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IRS990/CYTotalRevenueAmt0243670
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IRS990/FeesForServicesAccountingGrp/TotalAmt05936
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
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IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Insurance
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1514
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt06391
IRS990/OtherExpensesGrp/ProgramServicesAmt14733
IRS990/OtherExpensesGrp/ProgramServicesAmt29100
IRS990/OtherExpensesGrp/ProgramServicesAmt33505
IRS990/OtherExpensesGrp/TotalAmt06391
IRS990/OtherExpensesGrp/TotalAmt15247
IRS990/OtherExpensesGrp/TotalAmt29100
IRS990/OtherExpensesGrp/TotalAmt33505
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherOrganizationDsc0Collective
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0159910
IRS990/OtherSalariesAndWagesGrp/TotalAmt0159910
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt014088
IRS990/PayrollTaxesGrp/TotalAmt014088
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Laurel Swanson
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0222323
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0222323
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt05547
IRS990/PYContributionsGrantsAmt015258
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0252
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt068595
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0238016
IRS990/PYRevenuesLessExpensesAmt023915
IRS990/PYSalariesCompEmpBnftPaidAmt0155469
IRS990/PYTotalExpensesAmt0229611
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0253526
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05024
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0222553
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
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/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Racial non-discrimination policy is disclosed on its website, in the catalog, in the student handbook and at student orientation. It is also published annually in the local newspaper.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011851
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Parents Night Out
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Other
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00

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