Civic Intelligence

Childswork Learning Center Inc.

990 • Fiscal year 2019 • EIN 93-1264297

Sep 01, 2018 to Aug 31, 2019 • Filed on Jul 13, 2020

4235 SE Salmon StreetPortland, OR 97215

(503) 234-3611

Siviq Scores

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

Liabilities / Assets

57th percentile

0.13x

Higher debt load relative to assets than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

41st percentile

0.5%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$64,350

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

24th percentile

-3.7%

Faster asset growth than 24% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

7.1%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,128,540

Down $42,833 (-3.7%) from 2018

Net Assets

Up

$982,406

Up $9,831 (+1.0%) from 2018

Liabilities

Down

$146,134

Down $52,664 (-26%) from 2018

Revenue

Up

$1,862,627

Up $123,203 (+7.1%) from 2018

Expenses

Up

$1,852,796

Up $129,296 (+7.5%) from 2018

Net Income

Down

$9,831

Down $6,093 (-38%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $218,625Liabilities 2010: $131,299Net Assets 2010: $87,3262010Assets 2011: $197,038Liabilities 2011: $123,978Net Assets 2011: $73,0602011Assets 2012: $240,728Liabilities 2012: $146,150Net Assets 2012: $94,5782012Assets 2013: $332,897Liabilities 2013: $141,909Net Assets 2013: $190,9882013Assets 2014: $575,130Liabilities 2014: $127,279Net Assets 2014: $447,8512014Assets 2015: $843,123Liabilities 2015: $128,845Net Assets 2015: $714,2782015Assets 2016: $949,891Liabilities 2016: $127,939Net Assets 2016: $821,9522016Assets 2017: $1,100,254Liabilities 2017: $143,603Net Assets 2017: $956,6512017Assets 2018: $1,171,373Liabilities 2018: $198,798Net Assets 2018: $972,5752018Assets 2019: $1,128,540Liabilities 2019: $146,134Net Assets 2019: $982,4062019Assets 2020: $1,471,384Liabilities 2020: $659,270Net Assets 2020: $812,1142020Assets 2021: $1,173,473Liabilities 2021: $477,118Net Assets 2021: $696,3552021Assets 2022: $931,240Liabilities 2022: $403,515Net Assets 2022: $527,7252022Assets 2023: $805,602Liabilities 2023: $435,476Net Assets 2023: $370,1262023

Highlighted filing

2019

Assets$1,128,540
Liabilities$146,134
Net Assets$982,406

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,092,3432010Revenue 2011: $1,059,054Expenses 2011: $1,028,448Net Income 2011: $30,6062011Revenue 2012: $1,048,408Expenses 2012: $1,020,284Net Income 2012: $28,1242012Expenses 2013: $1,137,4832013Revenue 2014: $1,428,248Expenses 2014: $1,171,385Net Income 2014: $256,8632014Revenue 2015: $1,582,461Expenses 2015: $1,316,034Net Income 2015: $266,4272015Revenue 2016: $1,580,892Expenses 2016: $1,473,218Net Income 2016: $107,6742016Revenue 2017: $1,667,856Expenses 2017: $1,533,157Net Income 2017: $134,6992017Revenue 2018: $1,739,424Expenses 2018: $1,723,500Net Income 2018: $15,9242018Revenue 2019: $1,862,627Expenses 2019: $1,852,796Net Income 2019: $9,8312019Revenue 2020: $1,449,467Expenses 2020: $1,619,759Net Income 2020: -$170,2922020Revenue 2021: $1,182,566Expenses 2021: $1,298,325Net Income 2021: -$115,7592021Revenue 2022: $1,102,183Expenses 2022: $1,270,813Net Income 2022: -$168,6302022Revenue 2023: $1,572,866Expenses 2023: $1,731,096Net Income 2023: -$158,2302023

Highlighted filing

2019

Revenue$1,862,627
Expenses$1,852,796
Net Income$9,831
Jump To
Filing Snapshot
Filing Period
Sep 1, 2018 to Aug 31, 2019
Signed
Jul 13, 2020
Return Version
2018v3.1
Gross Receipts
$1,862,627
Mission and Program Overview

Mission

Operation of an educational institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$915,948$857,998▼ $57,950
Land, Buildings, and Equipment, Net$251,958$263,981▲ $12,023
Prepaid Expenses and Deferred Charges$1,500$6,561▲ $5,061
Accounts Receivable$1,967$0▼ $1,967
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,171,373$1,128,540▼ $42,833
Other Assets Total-$0-
Liabilities
Deferred Revenue$143,921$130,750▼ $13,171
Accounts Payable and Accrued Expenses$54,877$15,384▼ $39,493
Total Liabilities$198,798$146,134▼ $52,664
Net Assets / Fund Balance
Unrestricted Net Assets$972,575$982,406▲ $9,831
Total Net Assets Fund Balance$972,575$982,406▲ $9,831
Total Liabilities and Net Assets / Fund Balance$1,171,373$1,128,540▼ $42,833

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$240,916$97,227$338,143
Equipment$14,663$36,222$50,885
Other Land Buildings$8,402$5,823$14,225
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie LeeExecutive DirectorFT$62,925$1,425$64,350
Kim HallPast Ed.FT$24,188$240$24,428

Board Members and Trustees

NameTitle
Smitha ChadagaPast President
Emily SwansonPresident
Ada DortchDirector
Amy HeroDirector
Casady MonroeDirector
Dina WirickDirector
Kate RountreeDirector
Kathryn LangdonDirector
Lindsay NealonDirector
Marcelle DonehowerDirector
Rachel WhitingDirector
Sara AlbertDirector
Britt DawkinsSecretary
Robin WebsterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$45,684
Program Service Revenue
$1,812,806
Investment Income
$2,989
Other Revenue
$1,148
All Other Contributions
$45,684
Change in Net Assets
$9,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,419,695
Other Expenses$390,406
Grants and Similar Amounts Paid$42,695
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$784,876$336,375-$1,121,251
Occupancy$123,367$21,771-$145,138
Other Employee Benefits$80,263$34,398-$114,661
Payroll Taxes$71,318$30,565-$101,883
Current Officers, Directors, Trustees, and Key Employees$45,045$19,305-$64,350
Grants to Domestic Individuals$42,695--$42,695
Depreciation Depletion$26,175--$26,175
Office Expenses$15,799$8,507-$24,306
Insurance$9,956$12,169-$22,125
Pension Plan Contributions$12,285$5,265-$17,550
Other Expenses$9,511$5,121-$14,632
Fees for Services Other$3,534$9,726-$13,260
All Other Expenses$12,167$720-$12,887
Advertising-$3,550-$3,550
Travel$1,509$266-$1,775
Total Functional Expenses$1,362,666$490,130$0$1,852,796
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,533
Professional Fundraising Fees$0
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Part VI, Line 11B: Form 990 Review Process

A copy of the information returns are provided to the executive director and treasurer for review and approval prior to finalizing the returns for submission to the irs.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are asked to review and sign a form complying with the policy at the beginning of each school year.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board of directors approved executive director compensation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organizations governing documents, policies, financial statements, and information returns are available for public inspection upon request at the offices of the organization.

Filing and Contact Details

Filer

Filer Name
Childswork Learning Center Inc
EIN
93-1264297
Phone
5032343611
Address
4235 SE Salmon Street, Portland, OR 97215

Signing Officer

Name
Crystal Gwyn
Title
Finance Manager
Signed
2020-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emily Swanson
Formed
1984
Legal Domicile
Or
Voting Board Members
14
Independent Board Members
14
Employees
58
Volunteers
150

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
James J Huynh CPA
Phone
5032223338
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingGrossIncomeAmt01533
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantAmt042695
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt042695
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt042695
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01862627
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt012169
IRS990/InsuranceGrp/ProgramServicesAmt09956
IRS990/InsuranceGrp/TotalAmt022125
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt02989
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt02989
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0139272
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0251958
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0263981
IRS990/LandBldgEquipCostOrOtherBssAmt0403253
IRS990/LegalDomicileStateCd0OR
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATION OF AN EDUCATIONAL INSTITUTION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0972575
IRS990/NetAssetsOrFundBalancesEOYAmt0982406
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01533
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01533
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt021771
IRS990/OccupancyGrp/ProgramServicesAmt0123367
IRS990/OccupancyGrp/TotalAmt0145138
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08507
IRS990/OfficeExpensesGrp/ProgramServicesAmt015799
IRS990/OfficeExpensesGrp/TotalAmt024306
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt034398
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt080263
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0114661
IRS990/OtherExpensesGrp/Desc0JANITORIAL
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIR/MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL DEVELOPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02392
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15121
IRS990/OtherExpensesGrp/ProgramServicesAmt067838
IRS990/OtherExpensesGrp/ProgramServicesAmt142773
IRS990/OtherExpensesGrp/ProgramServicesAmt213555
IRS990/OtherExpensesGrp/ProgramServicesAmt39511
IRS990/OtherExpensesGrp/TotalAmt067838
IRS990/OtherExpensesGrp/TotalAmt142773
IRS990/OtherExpensesGrp/TotalAmt215947
IRS990/OtherExpensesGrp/TotalAmt314632
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0-385
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-385
IRS990/OtherRevenueTotalAmt0-385
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0336375
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0784876
IRS990/OtherSalariesAndWagesGrp/TotalAmt01121251
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030565
IRS990/PayrollTaxesGrp/ProgramServicesAmt071318
IRS990/PayrollTaxesGrp/TotalAmt0101883
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05265
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012285
IRS990/PensionPlanContributionsGrp/TotalAmt017550
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01500
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06561
IRS990/PrincipalOfficerNm0EMILY SWANSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/BusinessCd3611600
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE FEES
IRS990/ProgramServiceRevenueGrp/Desc1CHILDCARE BEFORE/AFTER
IRS990/ProgramServiceRevenueGrp/Desc2ENRICHMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc4SEASONAL PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt070475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1239063
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt282669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31248670
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4171929
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt070475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1239063
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt282669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31248670
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4171929
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt021668
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt032974
IRS990/PYInvestmentIncomeAmt02444
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0362707
IRS990/PYOtherRevenueAmt020476
IRS990/PYProgramServiceRevenueAmt01694836
IRS990/PYRevenuesLessExpensesAmt015924
IRS990/PYSalariesCompEmpBnftPaidAmt01327819
IRS990/PYTotalExpensesAmt01723500
IRS990/PYTotalRevenueAmt01739424
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt09831
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01812806
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.81$0.44$0.37$1.57$1.73$0.16
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.40$0.53$1.10$1.27$0.17
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.48$0.70$1.18$1.30$0.12
2020Summary only. Only limited summary data is available for this year.$1.47$0.66$0.81$1.45$1.62$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.13$0.15$0.98$1.86$1.85$0.01
2018Summary only. Only limited summary data is available for this year.$1.17$0.20$0.97$1.74$1.72$0.02
2017Summary only. Only limited summary data is available for this year.$1.10$0.14$0.96$1.67$1.53$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.95$0.13$0.82$1.58$1.47$0.11
2015Summary only. Only limited summary data is available for this year.$0.84$0.13$0.71$1.58$1.32$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.58$0.13$0.45$1.43$1.17$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.33$0.14$0.19$1.14
2012Summary only. Only limited summary data is available for this year.$0.24$0.15$0.09$1.05$1.02$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.12$0.07$1.06$1.03$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.13$0.09$1.09