Civic Intelligence

Civics Learning Project

EIN 93-0847940 • 501(c)3 • Portland, OR

View Organization Page

Profile

Teaching principles and practices of democracy to teachers and students in k-12 classrooms.

1300 SW 6th Avenue Suite 190Portland, OR 97201

www.classroomlaw.org

Siviq Scores

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

Liabilities / Assets

55th percentile

0.10x

Higher debt load relative to assets than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.08x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

54th percentile

6.4%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

51st percentile

4.2%

Faster asset growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

28%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets55th percentile

Assets

Up

$1,122,867

Up $44,950 (+4.2%) from 2024

Liabilities

Down

$108,896

Down $61,036 (-36%) from 2024

Net Assets

Up

$1,013,971

Up $105,986 (+12%) from 2024

Operations
Liabilities / Revenue51st percentileNet Margin54th percentile

Revenue

Up

$1,320,314

Up $285,142 (+28%) from 2024

Expenses

Down

$1,235,876

Down $39,804 (-3.1%) from 2024

Net Income

Up

$84,438

Up $324,946 (+135%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$1.5M$1.0M$500K$0Assets 2010: $360,256Liabilities 2010: $36,138Net Assets 2010: $324,1182010Assets 2011: $362,232Liabilities 2011: $22,450Net Assets 2011: $339,7822011Assets 2012: $352,461Liabilities 2012: $29,830Net Assets 2012: $322,6312012Assets 2013: $513,905Liabilities 2013: $93,978Net Assets 2013: $419,9272013Assets 2014: $544,866Liabilities 2014: $48,478Net Assets 2014: $496,3882014Assets 2015: $441,487Liabilities 2015: $42,198Net Assets 2015: $399,2892015Assets 2016: $519,475Liabilities 2016: $57,682Net Assets 2016: $461,7932016Assets 2017: $550,974Liabilities 2017: $40,212Net Assets 2017: $510,7622017Assets 2018: $560,436Liabilities 2018: $36,126Net Assets 2018: $524,3102018Assets 2019: $478,547Liabilities 2019: $40,366Net Assets 2019: $438,1812019Assets 2020: $714,335Liabilities 2020: $112,815Net Assets 2020: $601,5202020Assets 2021: $923,411Liabilities 2021: $41,286Net Assets 2021: $882,1252021Assets 2022: $1,390,431Liabilities 2022: $290,565Net Assets 2022: $1,099,8662022Assets 2023: $1,365,668Liabilities 2023: $256,272Net Assets 2023: $1,109,3962023Assets 2024: $1,077,917Liabilities 2024: $169,932Net Assets 2024: $907,9852024Assets 2025: $1,122,867Liabilities 2025: $108,896Net Assets 2025: $1,013,9712025

Highlighted filing

2025

Assets$1,122,867
Liabilities$108,896
Net Assets$1,013,971
Open 2025 Filing

Operations Trend

Revenue Growth75th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $561,6012010Expenses 2011: $492,0342011Expenses 2012: $454,0012012Expenses 2013: $459,9262013Revenue 2014: $646,147Expenses 2014: $569,686Net Income 2014: $76,4612014Revenue 2015: $512,558Expenses 2015: $609,657Net Income 2015: -$97,0992015Revenue 2016: $756,021Expenses 2016: $693,517Net Income 2016: $62,5042016Revenue 2017: $725,135Expenses 2017: $676,166Net Income 2017: $48,9692017Revenue 2018: $802,182Expenses 2018: $788,634Net Income 2018: $13,5482018Revenue 2019: $644,043Expenses 2019: $730,172Net Income 2019: -$86,1292019Revenue 2020: $911,372Expenses 2020: $748,033Net Income 2020: $163,3392020Revenue 2021: $1,011,319Expenses 2021: $730,714Net Income 2021: $280,6052021Revenue 2022: $1,129,565Expenses 2022: $889,132Net Income 2022: $240,4332022Revenue 2023: $1,201,078Expenses 2023: $1,200,629Net Income 2023: $4492023Revenue 2024: $1,035,172Expenses 2024: $1,275,680Net Income 2024: -$240,5082024Revenue 2025: $1,320,314Expenses 2025: $1,235,876Net Income 2025: $84,4382025

Highlighted filing

2025

Revenue$1,320,314
Expenses$1,235,876
Net Income$84,438
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,122,867
Liabilities
$108,896
Net assets
$1,013,971
Revenue
$1,320,314
Expenses
$1,235,876
Net income
$84,438
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.11$1.01$1.32$1.24$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.17$0.91$1.04$1.28$0.24
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.26$1.11$1.20$1.20$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.29$1.10$1.13$0.89$0.24
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.04$0.88$1.01$0.73$0.28
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.11$0.60$0.91$0.75$0.16
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.04$0.44$0.64$0.73$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.04$0.52$0.80$0.79$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.04$0.51$0.73$0.68$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.06$0.46$0.76$0.69$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.04$0.40$0.51$0.61$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.54$0.05$0.50$0.65$0.57$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.09$0.42$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.32$0.45
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.02$0.34$0.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.04$0.32$0.56
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 1, 2025
Return Version
2024v5.2
Gross Receipts
$1,435,625
Mission and Program Overview

Mission

Classroom law project (the organization) is an oregon nonprofit corporation whose purpose is to promote citizenship education and an understanding of the role and purpose of law and society, principally through work with schools throughout the state of oregon.

Civics learning project is an oregon nonprofit corporation whose purpose is to promote civics education and equip students with the knowledge, essential skills, and motivation to become active participants in their communities and in our democratic society, principally through work with teachers and schools throughout the state of oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$180,630$349,450▲ $168,820
Investments in Publicly Traded Securities$310,342$340,262▲ $29,920
Savings and Temporary Cash Investments$283,763$148,111▼ $135,652
Cash and Non-Interest-Bearing Accounts$92,277$130,810▲ $38,533
Accounts Receivable$51,584$48,725▼ $2,859
Land, Buildings, and Equipment, Net$16,222$10,690▼ $5,532
Prepaid Expenses and Deferred Charges$8,635$9,077▲ $442
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,077,917$1,122,867▲ $44,950
Other Assets Total$134,464$85,742▼ $48,722
Liabilities
Other Liabilities$133,673$71,349▼ $62,324
Accounts Payable and Accrued Expenses$36,259$37,547▲ $1,288
Total Liabilities$169,932$108,896▼ $61,036
Net Assets / Fund Balance
Net Assets With Donor Restrictions$361,796$575,115▲ $213,319
Net Assets Without Donor Restrictions$546,189$438,856▼ $107,333
Total Net Assets Fund Balance$907,985$1,013,971▲ $105,986
Total Liabilities and Net Assets / Fund Balance$1,077,917$1,122,867▲ $44,950

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,690$36,852$47,542
Other Assets Org$85,742--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024-$51,398--$51,398
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel KangExecutive DirectorFT$142,000$4,546$146,546

Board Members and Trustees

NameTitle
Darin SandsBoard Chair
Martha WaltersVice Chair
Amber Bevacqua-lynottBoard Member
Beth MerrillBoard Member
Bruce CahnBoard Member
Chad ColtonBoard Member
Colin CochranBoard Member
Crystal ChaseBoard Member
David AndersonBoard Member
Eric FosterBoard Member
Jason TrombleyBoard Member
Jay NusbaumBoard Member
Jim CarterBoard Member
Jollee PattersonBoard Member
Josephine KovacsBoard Member
Karen RouseBoard Member
Karin ImmergutBoard Member
Kat RosenbaumBoard Member
Kate WilkinsonBoard Member
Katherine LamBoard Member
Laura DominicBoard Member
Layla McleanBoard Member
Margaret KirkpatrickBoard Member
Marjorie ElkenBoard Member
Meagan FlynnBoard Member
Michael SimonBoard Member
Mike MclaneBoard Member
Misha IsaakBoard Member
Noah GlusmanBoard Member
Olivier JaminBoard Member
Sarah CrooksBoard Member
Steffan AlexanderBoard Member
Steve JohansenBoard Member
Steven WilkerBoard Member
Teresa Squires OsborneBoard Member
Richard JosephsonSecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$1,365,741
Program Service Revenue
$30,721
Investment Income
$7,823
Other Revenue
$-83,971
All Other Contributions
$956,043
Change in Net Assets
$84,438

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,320,314
Revenue Not Reported on Form 990
$21,548
Total Revenue per Audited Statements
$1,341,862
Total Revenue per Form 990
$1,320,314
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$898,692
Other Expenses$337,184
Total Fundraising Expense$229,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,163$125,640$124,607$606,410
Current Officers, Directors, Trustees, and Key Employees$29,309$90,858$26,379$146,546
Fees for Services Other$52,194$61,208$13,555$126,957
Occupancy$71,871$15,430$6,182$93,483
Other Employee Benefits$39,499$20,688$10,953$71,140
Payroll Taxes$30,939$18,460$12,089$61,488
Office Expenses$16,391$3,036$2,891$22,318
Pension Plan Contributions$8,766$2,433$1,909$13,108
Travel$8,805$1,500$1,182$11,487
Other Expenses$2,853$2,975$2,249$8,077
Depreciation Depletion-$5,532-$5,532
Total Functional Expenses$653,612$352,725$229,539$1,235,876

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,235,876
Total Expenses per Audited Statements$1,235,876
Total Expenses per Form 990$1,235,876
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$115,311
Fundraising Gross Income$31,340
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Legal Citizen Dinner$314,966$31,340$115,311$-83,971
Total Events$314,966$31,340$115,311$-83,971
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Right of Use Liability$71,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

“The finance committee of the board reviewed the return, had the opportunity to ask questions about it, and voted to approve it.”

Form 990, Part VI, Section B, Line 12C

“Board members are required to annually certify to the organization that no conflicts of interest exist and to immediately notify the organization if a conflict of interest arises.”

Form 990, Part VI, Section B, Line 15A

“An annual review of key employees is conducted by the executive committee of the board, with all members of the board of directors and all staff members invited to provide performance feedback. The executive committee conducts comparative executive salary review benchmarking peer organizations and reviewing organizational salary history as well as performance review findings to develop a compensation recommendation.”

Form 990, Part VI, Section C, Line 19

“Reasonable requests for financial statements and governing documents are furnished upon request. The organization's documents are also available online through guidestar.”

Filing and Contact Details

Filer

Filer Name
Civics Learning Project
EIN
93-0847940
Phone
5032244424
Address
1300 SW 6th Avenue Suite 190, Portland, OR 97201

Signing Officer

Name
Samuel Kang
Title
Exec Director
Signed
2025-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Kang
Formed
1984
Legal Domicile
Or
Voting Board Members
36
Independent Board Members
36
Employees
16
Volunteers
700

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW FIRST AVE STE 410, PORTLAND, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“To support the we the people program.”

Raw XML AppendixShowing 400 of 744 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.

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IRS990/ActivityOrMissionDesc0CIVICS LEARNING PROJECT IS AN OREGON NONPROFIT CORPORATION WHOSE PURPOSE IS TO PROMOTE CIVICS EDUCATION AND EQUIP STUDENTS WITH THE KNOWLEDGE, ESSENTIAL SKILLS, AND MOTIVATION TO BECOME ACTIVE PARTICIPANTS IN THEIR COMMUNITIES AND IN OUR DEMOCRATIC SOCIETY, PRINCIPALLY THROUGH WORK WITH TEACHERS AND SCHOOLS THROUGHOUT THE STATE OF OREGON.
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IRS990/Desc0STUDENT EDUCATION PROGRAMS INCLUDES THE WE THE PEOPLE PROGRAM IN WHICH STUDENTS TEST THEIR KNOWLEDGE OF CONSTITUTIONAL ISSUES IN A CONGRESSIONAL HEARING TYPE SESSION, AS WELL AS MOCK TRIAL WHICH CHALLENGES STUDENTS TO ASSUME ROLES OF ATTORNEYS AND WITNESSES IN A FICTIONAL TRIAL. BOTH OF THESE PROGRAMS INCLUDE COMPETITIONS FOR HIGH SCHOOL STUDENTS AT REGIONAL, STATE, AND NATIONAL LEVELS WHICH BRING TOGETHER MORE THAN 1,800 STUDENTS FROM ACROSS OREGON, AS WELL AS VERSIONS THAT TEACHERS CAN DIRECTLY INTEGRATE INTO THEIR CLASSROOM CURRICULUM. OTHER EXPERIENTIAL EDUCATION PROGRAMS INCLUDE COMMUNITY ACTION PROJECTS, A CURRICULUM FOR GRADES 5-12 IN WHICH STUDENTS IDENTIFY A PUBLIC POLICY ISSUE AND DEVELOP AN ACTION PLAN TO ADDRESS IT; COURTHOUSE EXPERIENCE TOURS WHERE THOUSANDS OF STUDENTS EACH YEAR LEARN ABOUT THE JUSTICE SYSTEM AND WATCH THE LAW COME ALIVE THROUGH REAL CASES DURING A GUIDED TOUR OF COUNTY COURTS THROUGHOUT THE STATE; AND THE LAW DAY CONFERENCE WHICH PROVIDES WORKSHOPS ON A VARIETY OF LEGAL, SOCIAL, AND POLITICAL ISSUES CONCERNING YOUTH AND TAUGHT BY SCHOLARS, ACTIVISTS AND OTHER EXPERTS. IN ADDITION, FOR MORE THAN 30 YEARS, THE ORGANIZATIONS STAFF MEMBERS HAVE PROVIDED INSTRUCTION FOR LAW STUDENTS FROM LEWIS & CLARK LAW SCHOOL, ENABLING THEM TO TEACH STREET LAW TO STUDENTS IN LOCAL HIGH SCHOOLS, COVERING A WIDE RANGE OF ISSUES WITH AN EMPHASIS ON THE VERY REAL WAYS IN WHICH THE LAW APPLIES TO THEIR EVERYDAY LIVES. THESE STUDENT PROGRAMS BENEFIT FROM THOUSANDS OF HOURS OF VOLUNTEER SUPPORT FROM CLOSE TO 600 ATTORNEYS, EDUCATORS, AND OTHER COMMUNITY REPRESENTATIVES AND CIVIC LEADERS FROM AROUND THE STATE.
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