Civic Intelligence

Childswork Learning Center Inc.

990 • Fiscal year 2016 • EIN 93-1264297

Sep 01, 2015 to Aug 31, 2016 • Filed on Jul 11, 2017

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

55th percentile

0.13x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

63rd percentile

6.8%

Higher net margin than 63% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

76th percentile

13%

Faster asset growth than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

-0.1%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$949,891

Up $106,768 (+13%) from 2015

Net Assets

Up

$821,952

Up $107,674 (+15%) from 2015

Liabilities

Down

$127,939

Down $906 (-0.7%) from 2015

Revenue

Down

$1,580,892

Down $1,569 (-0.1%) from 2015

Expenses

Up

$1,473,218

Up $157,184 (+12%) from 2015

Net Income

Down

$107,674

Down $158,753 (-60%) from 2015

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

2016

Assets$949,891
Liabilities$127,939
Net Assets$821,952

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

2016

Revenue$1,580,892
Expenses$1,473,218
Net Income$107,674
Jump To
Filing Snapshot
Filing Period
Sep 1, 2015 to Aug 31, 2016
Signed
Jul 11, 2017
Return Version
2015v3.0
Gross Receipts
$1,584,021
Mission and Program Overview

Mission

Operation of an educational institution.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$718,383$789,279▲ $70,896
Land, Buildings, and Equipment, Net$122,895$159,042▲ $36,147
Accounts Receivable$1,845$1,570▼ $275
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$843,123$949,891▲ $106,768
Other Assets Total-$0-
Liabilities
Deferred Revenue$122,262$120,450▼ $1,812
Accounts Payable and Accrued Expenses$6,583$7,489▲ $906
Total Liabilities$128,845$127,939▼ $906
Net Assets / Fund Balance
Unrestricted Net Assets$688,771$796,445▲ $107,674
Temporarily Rstr Net Assets$25,507$25,507→ $0
Total Net Assets Fund Balance$714,278$821,952▲ $107,674
Total Liabilities and Net Assets / Fund Balance$843,123$949,891▲ $106,768

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$133,051$48,239$181,290
Equipment$21,886$27,091$48,977
Other Land Buildings$4,105$6,994$11,099
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kim HillExecutive DirecFT$76,110$380$76,490

Board Members and Trustees

NameTitle
Smitha ChadagaPresident
Jake WeissVice President
Catherine CodyDirector
Diana BaillieDirector
Emily SwansonDirector
Gwyn BendersDirector
Sarah FooteDirector
Terence KennedyDirector
Vamshi ReddyDirector
Sara AlbertSecretary
Steve SearleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$39,090
Program Service Revenue
$1,536,979
Investment Income
$2,284
Other Revenue
$2,539
All Other Contributions
$39,090
Change in Net Assets
$107,674
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,144,588
Other Expenses$301,092
Grants and Similar Amounts Paid$27,538
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$628,490$269,353-$897,843
Occupancy$105,205$18,566-$123,771
Payroll Taxes$65,430$28,041-$93,471
Current Officers, Directors, Trustees, and Key Employees$54,941$23,546-$78,487
Other Employee Benefits$42,180$18,077-$60,257
Grants to Domestic Individuals$27,538--$27,538
Other Expenses$22,346$3,896-$22,346
Depreciation Depletion$15,113--$15,113
All Other Expenses$9,312$5,298-$14,610
Pension Plan Contributions$10,171$4,359-$14,530
Insurance$6,369$7,784-$14,153
Fees for Services Other$1,092$4,593-$5,685
Office Expenses$3,082$1,661-$4,743
Advertising-$2,883-$2,883
Total Functional Expenses$1,079,113$394,105$0$1,473,218
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,668
Fundraising Direct Expenses$3,129
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
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
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 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
Kim Hill
Title
Executive Direc
Signed
2017-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Hill
Formed
1984
Legal Domicile
Or
Voting Board Members
11
Independent Board Members
11
Employees
56
Volunteers
200

Preparer

Firm
Kern & Thompson LLC
Address
1800 SW First Avenue Suite 410, Portland, OR 97201
Preparer
Cheryl L Morgan CPA
Phone
5032223338
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IRS990/NetAssetsOrFundBalancesEOYAmt0821952
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02539
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02539
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt018566
IRS990/OccupancyGrp/ProgramServicesAmt0105205
IRS990/OccupancyGrp/TotalAmt0123771
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01661
IRS990/OfficeExpensesGrp/ProgramServicesAmt03082
IRS990/OfficeExpensesGrp/TotalAmt04743
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018077
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt042180
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060257
IRS990/OtherExpensesGrp/Desc0JANITORIAL
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2REPAIR/MAINTENANCE
IRS990/OtherExpensesGrp/Desc3PLAYGROUND
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06048
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13896
IRS990/OtherExpensesGrp/ProgramServicesAmt038403
IRS990/OtherExpensesGrp/ProgramServicesAmt127361
IRS990/OtherExpensesGrp/ProgramServicesAmt222080
IRS990/OtherExpensesGrp/ProgramServicesAmt322346
IRS990/OtherExpensesGrp/TotalAmt038403
IRS990/OtherExpensesGrp/TotalAmt133409
IRS990/OtherExpensesGrp/TotalAmt225976
IRS990/OtherExpensesGrp/TotalAmt322346
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0269353
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0628490
IRS990/OtherSalariesAndWagesGrp/TotalAmt0897843
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt028041
IRS990/PayrollTaxesGrp/ProgramServicesAmt065430
IRS990/PayrollTaxesGrp/TotalAmt093471
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04359
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010171
IRS990/PensionPlanContributionsGrp/TotalAmt014530
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KIM HILL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE FEES
IRS990/ProgramServiceRevenueGrp/Desc1CHILDCARE BEFORE/AFTER
IRS990/ProgramServiceRevenueGrp/Desc2ENRICHMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc3SCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc4SEASONAL PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt077790
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1202800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt272079
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31062680
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4121630
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt077790
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1202800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt272079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31062680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4121630
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05029
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt030000
IRS990/PYInvestmentIncomeAmt02769
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0273581
IRS990/PYOtherRevenueAmt031690
IRS990/PYProgramServiceRevenueAmt01542973
IRS990/PYRevenuesLessExpensesAmt0266427
IRS990/PYSalariesCompEmpBnftPaidAmt01012453
IRS990/PYTotalExpensesAmt01316034
IRS990/PYTotalRevenueAmt01582461
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0107674
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt021886
IRS990ScheduleD/EquipmentGrp/DepreciationAmt027091
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048977
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0133051
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt048239
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0181290
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04105
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06994
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011099
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0159042
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/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0IN ACCORDANCE WITH REVENUE PROCEDURE 75-50, CHILDSWORK LEARNING CENTER, INC. ANNUALLY MAKES ITS RACIALLY NONDISCRIMINATORY POLICY KNOWN TO ALL SEGMENTS OF THE GENERAL COMMUNITY BY PUBLISHING A NOTICE OF ITS POLICY IN A NEWSPAPER OF GENERAL CIRCULATION SERVING ALL RACIAL SEGMENTS OF THE COMMUNITY. THE NOTICE USES THE FONT, TYPE AND WORDING SUGGESTED BY THE REVENUE PROCEDURE.
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
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt027538
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false

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
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $1M-$5M nonprofits