Civic Intelligence

International School of Modern

EIN 93-1028311 • 501(c)3 • Eugene, OR

Profile

To create, maintain and encourage a community of learners that unleashes the potential in all students.

2036 S Shasta LoopEugene, OR 97405

n/A

Siviq Scores

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

Liabilities / Assets

99th percentile

33.08x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

98th percentile

3.62x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

40th percentile

-2.4%

Higher net margin than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

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 2021

Asset Growth

34th percentile

-18%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

11th percentile

-73%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$407

Down $88 (-18%) from 2020

Liabilities

Flat

$13,462

Flat from 2020

Net Assets

Down

-$13,055

Down $88 (-0.7%) from 2020

Operations
Liabilities / Revenue98th percentileNet Margin40th percentile

Revenue

Down

$3,717

Down $9,892 (-73%) from 2020

Expenses

Down

$3,805

Down $13,259 (-78%) from 2020

Net Income

Up

-$88

Up $3,367 (+97%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$20K$10K$0-$10K-$20KAssets 2017: $1,346Liabilities 2017: $14,052Net Assets 2017: -$12,7062017Assets 2018: $3,625Liabilities 2018: $13,9902018Assets 2019: $4,742Liabilities 2019: $14,254Net Assets 2019: -$9,5122019Assets 2020: $495Liabilities 2020: $13,462Net Assets 2020: -$12,9672020Assets 2021: $407Liabilities 2021: $13,462Net Assets 2021: -$13,0552021

Highlighted filing

2021

Assets$407
Liabilities$13,462
Net Assets-$13,055
Open 2021 Filing

Operations Trend

Revenue Growth11th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2017: $56,246Expenses 2017: $58,898Net Income 2017: -$2,6522017Revenue 2018: $63,885Expenses 2018: $61,544Net Income 2018: $2,3412018Revenue 2019: $69,876Expenses 2019: $69,023Net Income 2019: $8532019Revenue 2020: $13,609Expenses 2020: $17,064Net Income 2020: -$3,4552020Revenue 2021: $3,717Expenses 2021: $3,805Net Income 2021: -$882021

Highlighted filing

2021

Revenue$3,717
Expenses$3,805
Net Income-$88
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$407
Liabilities
$13,462
Net assets
-$13,055
Revenue
$3,717
Expenses
$3,805
Net income
-$88
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.41$13.5$13.1$3.72$3.81$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.50$13.5$13.0$13.6$17.1$3.46
2019Detailed filing. Detailed filing data is available for this year.$4.74$14.3$9.51$69.9$69.0$0.85
2018Summary only. Only limited summary data is available for this year.$3.63$14.0$63.9$61.5$2.34
2017Detailed filing. Detailed filing data is available for this year.$1.35$14.1$12.7$56.2$58.9$2.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$3,717
Mission and Program Overview

Mission

To create, maintain and encourage a community of learners that unleashes the potential in all students.

Program Services

DescriptionGrantsExpenses
ISMT provides language, pre-reading, math, art for the personal development of children ages 3-5.$3,805-
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Arbrella LuvertExecutive DirecFT$0--
Dianna Carrizles-EngelmannVice PresidentPT$0--
Rayna LuvertSecretaryPT$0--
Ben CramerTreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
International School of Modern
EIN
93-1028311
Phone
5412851916
Address
2036 S Shasta Loop, Eugene, OR 97405

Signing Officer

Name
Arbrella Luvert
Title
Executive Direc
Signed
2021-12-15
Discuss with paid preparer
Yes

Preparer

Firm
Mueller Yuva Osterman Rasmusson LLP
Address
225 E 4th Ave, Eugene, OR 97401
Preparer
Kerry Rasmusson
Phone
5413441100
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Fees $239”

Other Expenses.2

“TELEPHONE $235”

Other Expenses.3

“Bank Charges $32”

Other Expenses.4

“Supplies $26”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $13462 Payable to Officers, Directors, Etc. - Ending $13462”

Raw XML Appendix160 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Arbrella Luvert
IRS990EZ/BooksInCareOfDetail/PhoneNum05412851916
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 5037
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eugene
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0974054441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0495
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0407
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01500
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-88
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03095
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0495
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0407
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt03717
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LoansToFromOfficersAmt013462
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-12967
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-13055
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-12967
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-13055
IRS990EZ/OccupancyRentUtltsAndMaintAmt0178
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt040.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Arbrella Luvert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Dianna Carrizles-Engelmann
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Rayna Luvert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Ben Cramer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Executive Direc
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0532
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To create, maintain and encourage a community of learners that unleashes the potential in all students.
IRS990EZ/ProgramServiceRevenueAmt02217
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ISMT provides language, pre-reading, math, art for the personal development of children ages 3-5.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt03805
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt013462
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt013462
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt03805
IRS990EZ/TotalProgramServiceExpensesAmt03805
IRS990EZ/TotalRevenueAmt03717
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt013462
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0cover expenses
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt011231
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Arbrella Luvert
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Exec Dir
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt013462
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Fees $239
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TELEPHONE $235
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Bank Charges $32
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies $26
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Payable to Officers, Directors, Etc. - Beginning $13462 Payable to Officers, Directors, Etc. - Ending $13462
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1006
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Arbrella Luvert
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0International School of Modern
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Technology
ReturnHeader/Filer/BusinessNameControlTxt0INTE
ReturnHeader/Filer/EIN0931028311
ReturnHeader/Filer/PhoneNum05412851916
ReturnHeader/Filer/USAddress/AddressLine1Txt02036 S Shasta Loop
ReturnHeader/Filer/USAddress/CityNm0Eugene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097405
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261589090
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mueller Yuva Osterman Rasmusson LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0225 E 4th Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Eugene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097401
ReturnHeader/PreparerPersonGrp/PhoneNum05413441100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kerry Rasmusson
ReturnHeader/ReturnTs02021-12-15T11:55:10-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Arbrella
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Luvert
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

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