Civic Intelligence

Columbia Learning Center

990 • Fiscal year 2013 • EIN 93-1165080

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 08, 2014

PO Box 109497051

(503) 397-1139

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

15th percentile

0.00x

Higher debt load relative to revenue than 15% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

81st percentile

25%

Higher net margin than 81% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

51st percentile

2.4%

Faster asset growth than 51% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

97th percentile

220%

Faster revenue growth than 97% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Assets

Up

$1,281,813

Up $30,135 (+2.4%) from 2012

Net Assets

Up

$1,281,763

Up $30,134 (+2.4%) from 2012

Liabilities

Up

$50

Up $1 (+2.0%) from 2012

Revenue

Up

$118,902

Up $81,721 (+220%) from 2012

Expenses

Up

$88,768

Up $7,588 (+9.3%) from 2012

Net Income

Up

$30,134

Up $74,133 (+168%) from 2012

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,309,465Liabilities 2010: $1Net Assets 2010: $1,309,4642010Assets 2011: $1,295,703Liabilities 2011: $75Net Assets 2011: $1,295,6282011Assets 2012: $1,251,678Liabilities 2012: $49Net Assets 2012: $1,251,6292012Assets 2013: $1,281,813Liabilities 2013: $50Net Assets 2013: $1,281,7632013Assets 2014: $1,243,055Liabilities 2014: $47Net Assets 2014: $1,243,0082014Assets 2015: $1,291,872Liabilities 2015: $0Net Assets 2015: $1,291,8722015Assets 2016: $1,278,375Liabilities 2016: $0Net Assets 2016: $1,278,3752016Assets 2018: $1,358,908Liabilities 2018: $0Net Assets 2018: $1,358,9082018Assets 2019: $1,637,129Liabilities 2019: $0Net Assets 2019: $1,637,1292019Assets 2020: $1,670,109Liabilities 2020: $0Net Assets 2020: $1,670,1092020Assets 2021: $1,981,223Liabilities 2021: $0Net Assets 2021: $1,981,2232021Assets 2022: $1,800,175Liabilities 2022: $0Net Assets 2022: $1,800,1752022Assets 2023: $2,216,845Liabilities 2023: $0Net Assets 2023: $2,216,8452023Assets 2024: $2,302,068Liabilities 2024: $0Net Assets 2024: $2,302,0682024

Highlighted filing

2013

Assets$1,281,813
Liabilities$50
Net Assets$1,281,763

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $105,9442010Expenses 2011: $101,2492011Revenue 2012: $37,181Expenses 2012: $81,180Net Income 2012: -$43,9992012Revenue 2013: $118,902Expenses 2013: $88,768Net Income 2013: $30,1342013Revenue 2014: $22,374Expenses 2014: $61,129Net Income 2014: -$38,7552014Revenue 2015: $137,036Expenses 2015: $88,172Net Income 2015: $48,8642015Revenue 2016: $56,193Expenses 2016: $69,690Net Income 2016: -$13,4972016Revenue 2018: $9,817Expenses 2018: $56,670Net Income 2018: -$46,8532018Revenue 2019: $364,270Expenses 2019: $86,049Net Income 2019: $278,2212019Revenue 2020: $102,448Expenses 2020: $69,468Net Income 2020: $32,9802020Revenue 2021: $368,821Expenses 2021: $57,307Net Income 2021: $311,5142021Revenue 2022: $34,263Expenses 2022: $215,311Net Income 2022: -$181,0482022Revenue 2023: $537,996Expenses 2023: $121,326Net Income 2023: $416,6702023Revenue 2024: $163,537Expenses 2024: $78,314Net Income 2024: $85,2232024

Highlighted filing

2013

Revenue$118,902
Expenses$88,768
Net Income$30,134
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 8, 2014
Return Version
2013v3.1
Gross Receipts
$118,902
Mission and Program Overview

Mission

Scholarships, community library

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,251,629$1,281,763▲ $30,134
Land, Buildings, and Equipment, Net$851,403$826,359▼ $25,044
Savings and Temporary Cash Investments$386,346$445,913▲ $59,567
Cash and Non-Interest-Bearing Accounts$6,790$6,090▼ $700
Accounts Receivable$4,190--
Prepaid Expenses and Deferred Charges$2,949$3,451▲ $502
Total Assets$1,251,678$1,281,813▲ $30,135
Liabilities
Accounts Payable and Accrued Expenses$49$50▲ $1
Total Liabilities$49$50▲ $1
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,251,629$1,281,763▲ $30,134
Total Liabilities and Net Assets / Fund Balance$1,251,678$1,281,813▲ $30,135

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$487,404$514,362$1,001,766
Buildings$826,359$804,795-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marion ChristensenChairperson
Don KielblockVice Chair
Chris IversonDirector
Diane DillardDirector
Jay TappanDirector
Jill StockwellDirector
Randy PetersonDirector
Susan ConnDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$107,022
Program Service Revenue
$0
Investment Income
$11,880
Other Revenue
$0
All Other Contributions
$107,022
Change in Net Assets
$30,134
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,768
Total Fundraising Expense$26,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$25,044--$25,044
Fees for Services Accounting$4,005--$4,005
Occupancy$2,096--$2,096
Insurance$1,157--$1,157
Other Expenses$917-$3,842$917
Office Expenses$522--$522
Total Functional Expenses$62,018$0$26,750$88,768
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

At place of business during normal business hours and at all board meetings.

Filing and Contact Details

Filer

EIN
93-1165080
Phone
5033971139

Signing Officer

Name
Marion Christensen
Title
President & CEO
Phone
5033971139
Signed
2014-02-08

Organization Details

Principal Officer
Marion Christensen
Formed
1996
Legal Domicile
Or
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Preparer
Daniel R Garrison
Phone
5033660994
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

SCHALARSHIPS

Raw XML Appendix324 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/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MARION CHRISTENSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05033971139
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10COLUMBIA LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0COLU
ReturnHeader/Filer/EIN0931165080
ReturnHeader/Filer/PhoneNum05033971139
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1094
ReturnHeader/Filer/USAddress/City0SAINT HELENS
ReturnHeader/Filer/USAddress/State0OR
ReturnHeader/Filer/USAddress/ZIPCode097051
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DR GARRISON CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine102114 COLUMBIA BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SAINT HELENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0970511739
ReturnHeader/PreparerPersonGrp/PhoneNum05033660994
ReturnHeader/PreparerPersonGrp/PreparationDt02014-02-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL R GARRISON
ReturnHeader/ReturnTs02014-03-07T19:21:34-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.16$0.08$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$0.54$0.12$0.42
2022Detailed filing. Detailed filing data is available for this year.$1.80$0.00$1.80$0.03$0.22$0.18
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.37$0.06$0.31
2020Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.10$0.07$0.03
2019Summary only. Only limited summary data is available for this year.$1.64$0.00$1.64$0.36$0.09$0.28
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.01$0.06$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.06$0.07$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.14$0.09$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.02$0.06$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.12$0.09$0.03
2012Summary only. Only limited summary data is available for this year.$1.25$0.00$1.25$0.04$0.08$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.30$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.11