Civic Intelligence

California Association for Bilingual Education

EIN 95-3151449 • 501(c)3 • Walnut, CA

Profile

To promote equity and educational achievement for students with diverse cultural, racial and linguistic backgrounds and for whom language poses an additional barrier to schooling and full participation in our educational system and society.

Refreshing map…

20888 Amar RoadWalnut, CA 91789

www.bilingualeducation.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.49x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

68th percentile

0.35x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

21st percentile

-8.4%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

87th percentile

$290,136

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

11th percentile

-12%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

47th percentile

5.6%

Faster revenue growth than 47% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Down

$7,607,821

Down $73,109 (-1.0%) from 2022

Liabilities

Down

$3,249,769

Down $936,540 (-22%) from 2022

Net Assets

Up

$4,358,052

Up $863,431 (+25%) from 2022

Revenue

Up

$9,677,039

Up $3,275,189 (+51%) from 2022

Expenses

Up

$8,813,608

Up $2,561,082 (+41%) from 2022

Net Income

Up

$863,431

Up $714,107 (+478%) from 2022

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $2,555,307Liabilities 2011: $685,660Net Assets 2011: $1,869,6472011Assets 2012: $1,772,056Liabilities 2012: $447,199Net Assets 2012: $1,324,8572012Assets 2013: $1,279,631Liabilities 2013: $301,078Net Assets 2013: $978,5532013Assets 2014: $2,012,753Liabilities 2014: $558,042Net Assets 2014: $1,454,7112014Assets 2015: $1,942,997Liabilities 2015: $389,385Net Assets 2015: $1,553,6122015Assets 2016: $2,002,993Liabilities 2016: $366,590Net Assets 2016: $1,636,4032016Assets 2017: $2,453,703Liabilities 2017: $350,862Net Assets 2017: $2,102,8412017Assets 2018: $6,184,694Liabilities 2018: $3,029,618Net Assets 2018: $3,155,0762018Assets 2019: $7,494,676Liabilities 2019: $3,321,053Net Assets 2019: $4,173,6232019Assets 2020: $9,401,956Liabilities 2020: $7,333,370Net Assets 2020: $2,068,5862020Assets 2021: $8,277,202Liabilities 2021: $4,931,905Net Assets 2021: $3,345,2972021Assets 2022: $7,680,930Liabilities 2022: $4,186,309Net Assets 2022: $3,494,6212022Assets 2023: $7,607,821Liabilities 2023: $3,249,769Net Assets 2023: $4,358,0522023

Highlighted filing

2023

Assets$7,607,821
Liabilities$3,249,769
Net Assets$4,358,052

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $3,153,7722011Expenses 2012: $2,760,3862012Expenses 2013: $2,747,5312013Revenue 2014: $3,270,609Expenses 2014: $2,794,451Net Income 2014: $476,1582014Revenue 2015: $3,387,639Expenses 2015: $3,288,738Net Income 2015: $98,9012015Revenue 2016: $4,120,972Expenses 2016: $4,039,848Net Income 2016: $81,1242016Revenue 2017: $4,914,746Expenses 2017: $4,441,325Net Income 2017: $473,4212017Revenue 2018: $6,306,639Expenses 2018: $5,253,072Net Income 2018: $1,053,5672018Revenue 2019: $6,823,625Expenses 2019: $5,805,318Net Income 2019: $1,018,3072019Revenue 2020: $2,670,385Expenses 2020: $4,776,577Net Income 2020: -$2,106,1922020Revenue 2021: $6,094,460Expenses 2021: $4,817,749Net Income 2021: $1,276,7112021Revenue 2022: $6,401,850Expenses 2022: $6,252,526Net Income 2022: $149,3242022Revenue 2023: $9,677,039Expenses 2023: $8,813,608Net Income 2023: $863,4312023

Highlighted filing

2023

Revenue$9,677,039
Expenses$8,813,608
Net Income$863,431

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$7.61$3.25$4.36$9.68$8.81$0.86
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.68$4.19$3.49$6.40$6.25$0.15
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.28$4.93$3.35$6.09$4.82$1.28
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.40$7.33$2.07$2.67$4.78$2.11
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.49$3.32$4.17$6.82$5.81$1.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.18$3.03$3.16$6.31$5.25$1.05
2017Summary only. Only limited summary data is available for this year.$2.45$0.35$2.10$4.91$4.44$0.47
2016Detailed filing. Detailed filing data is available for this year.$2.00$0.37$1.64$4.12$4.04$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.39$1.55$3.39$3.29$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.01$0.56$1.45$3.27$2.79$0.48
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.30$0.98$2.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.77$0.45$1.32$2.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.56$0.69$1.87$3.15
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2021 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 14, 2022
Return Version
2020v4.1
Gross Receipts
$6,094,460
Mission and Program Overview

Mission

Promote and support educational excellence and equity.

CABE is an educational organization dedicated to promoting bilingual education and quality educational experiences for all students in California. CABE promotes equity and academic achievement for students from diverse cultural, racial, and linguistic backgrounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,703,622$3,547,739▼ $155,883
Cash and Non-Interest-Bearing Accounts$3,677,548$2,567,425▼ $1,110,123
Savings and Temporary Cash Investments$1,039,437$1,087,261▲ $47,824
Accounts Receivable$533,565$644,708▲ $111,143
Pledges and Grants Receivable$300,000$350,000▲ $50,000
Prepaid Expenses and Deferred Charges$90,754$65,803▼ $24,951
Investments in Publicly Traded Securities$42,764--
Inventories for Sale or Use$14,266$14,266→ $0
Total Assets$9,401,956$8,277,202▼ $1,124,754
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,273,107$2,186,553▼ $86,554
Deferred Revenue$3,408,305$1,561,501▼ $1,846,804
Unsecured Notes Loans Payable$959,370$895,803▼ $63,567
Accounts Payable and Accrued Expenses$692,588$288,048▼ $404,540
Total Liabilities$7,333,370$4,931,905▼ $2,401,465
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,619,568$2,597,381▲ $977,813
Net Assets With Donor Restrictions$449,018$747,916▲ $298,898
Total Net Assets Fund Balance$2,068,586$3,345,297▲ $1,276,711
Total Liabilities and Net Assets / Fund Balance$9,401,956$8,277,202▼ $1,124,754

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,870,731$489,041$3,359,772
Land$509,144-$509,144
Leasehold Improvements$167,864$47,058$214,922

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$55,981----
2019$54,826-▲ $1,155-$55,981
2018$53,500-▲ $1,326-$54,826
2017$52,317-▲ $1,183-$53,500
2016$49,190-▲ $3,127-$52,317
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Janice Gustafson-CoreaChief Executive OfficerFT$181,966$17,730$199,696
Rubi FloresDirector of Professional DeveFT$110,000$11,817$121,817
Maria VillaDirector of Family and Parent EngaFT$107,295$10,544$117,839
Delma ChwilinskiDirector of Program and EventFT$109,541$4,754$114,295

Board Members and Trustees

NameTitle
Olivia YahyaPresident
Barbara FloresPresident Elect
Elodia Ortega-LampkinVice President
Raul MaldonadoDirector of Financial Affairs
Rosa ArmstrongDirector of Para Prof Affairs
Jose Hugo MorenoDirector of Parent Relations
Cristina AlfaroDirector of Secondary and IHE
Marlene BatistaDirector of State & Legislati
Mary HernandezLegal Counsel
Annie Bich Loan DuongRegion I Representative
Alesha Moreno-RamierezRegion II Representative
Carolina SernaRegion III Reprsentative
Mary Helen YbarraRegion IV Representative
Elena EsquerRegion V Representative

Highest Paid Contractors

ContractorServicesLocationCompensation
YccAccounting810 East Valencia Avenue, Burbank, CA 91501$140,437
AEG ConsultingProf Development1225 E Altadena Dr, Pasadena, CA 91101$119,900
Revenue and Support

Revenue Composition

Contributions and Grants
$3,289,803
Program Service Revenue
$2,792,997
Investment Income
$9,297
Other Revenue
$2,363
All Other Contributions
$695,500
Change in Net Assets
$1,276,711

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,094,460
Total Revenue per Audited Statements
$6,094,460
Total Revenue per Form 990
$6,094,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,559,243
Other Expenses$2,249,653
Total Fundraising Expense$20,786
Grants and Similar Amounts Paid$8,853
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,537,069$151,749$12,329$1,701,147
Other Expenses$434,202$196,676-$630,878
Current Officers, Directors, Trustees, and Key Employees$459,727$45,387$3,687$508,801
Payroll Taxes$172,781$3,878$1,601$178,260
Depreciation Depletion$81,007$73,746$1,130$155,883
Office Expenses$38,009$76,985-$114,994
Interest$57,383$52,238$800$110,421
Other Employee Benefits$83,719$24,154$786$108,659
Pension Plan Contributions$48,023$13,900$453$62,376
Information Technology$15,389$35,436-$50,825
All Other Expenses$10,739$37,293-$48,032
Fees for Services Legal-$24,869-$24,869
Insurance-$16,709-$16,709
Grants to Domestic Individuals$8,853--$8,853
Travel$4,049$422-$4,471
Advertising$266$1,250-$1,516
Total Functional Expenses$4,041,821$755,142$20,786$4,817,749

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,817,749
Total Expenses per Audited Statements$4,817,749
Total Expenses per Form 990$4,817,749
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
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 governing body review Part VI line 11

The Form 990 is prepared by an independent CPA, reviewed and approved by management, and reviewed and approved by the audit committee of the board of directors for final approval. A copy of the final form 990 is then sent electronically to all board members prior to it being filed.

Conflict of interest policy compliance Part VI line 12C

A conflict of interest policy was adopted on October 24, 2019 and is to be directed to directors, officers, and all employees that can influence the actions of CABE which details: (1) Area(s) in which conflicts may arise (2) nature of the conflicting interest, (3) interpretation of this statement of policy and disclosure policy and procedure, and (4) conflict of interest disclosure statement. The board chair and the CEO will review any conflicts that arise. Conflicts of interest disclosures will be made in writing to the CEO.

CEO executive director top management comp Part VI line 15A

Each officer and key employees salary was established by the board executive committee and full board of directors. They reviewed the annual compensation and benefits survey from the Center of Nonprofit Management and the American Society of Association Executives and established salary ranges based on the job title, job description, duties including responsibility and authority. Salary ranges were also established for program specialists, coordinators, directors, and key officers in the organization. They are evaluated using the same process. Performance is reviewed, evaluated and approved by the board on an annual basis since 2015.

Other officer or key employee compensation Part VI line 15B

Using the same process to determine salary ranges for Organization executives, salary ranges were also established for program specialists, coordinators, directors, and key officers in the organization. They are evaluated using the same process. Performance is reviewed, evaluated and approved by the board on an annual basis since 2015.

Form 990 availability to public Part VI line 18

The Organizations 990 is available to the public upon request.

Governing documents etc available to public Part VI line 19

The organizations governing documents, conflict of interest policy and financial statements are available on the organizations website and upon request.

Filing and Contact Details

Filer

Filer Name
California Assoc for Bilingual Education
EIN
95-3151449
Address
20888 Amar Road, Walnut, CA 91789

Signing Officer

Name
Janice Gustafson-Corea
Title
Chief Executive
Phone
6268144441
Signed
2022-03-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elodia Ortega-Lampkin
Formed
1976
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
46
Volunteers
14

Preparer

Firm
Kevin E Fordyce
Address
1327 North Pacific Avenue, Glendale, CA 91202
Preparer
Kevin E Fordyce CPA
Phone
8185431400
Supplemental Narrative

Additional Explanations

General explanation attachment

Full Text of Part III, Line 1To support this central vision of biliteracy, multicultural competency and educational equity for all,, we will implement priorities, initiatives, and services targeted to teachers, administrators, parents, and others designed to dramatically increase Californias capacity to create culturally diverse and competent 21st century learning environments of high intellectual performance for all English Learners and other language learners and to graduate all English Learners college, career, and 21st century ready and prepared to live their lives to their full potential.

Financial Statement Notes

General Explanation Attachment

The Penichet Trust Endowment in the amount of $55,981 was reclassified during the year from a permanently restricted endowment to a temporarily restricted grant. This reclassification was approved by both the Penichet family and the Organizations legal counsel. The funds are still restricted for scholarships.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Janice Gustafson-Corea
IRS990/Form990PartVIISectionAGrp/PersonNm1Rubi Flores
IRS990/Form990PartVIISectionAGrp/PersonNm2Maria Villa
IRS990/Form990PartVIISectionAGrp/PersonNm3Delma Chwilinski
IRS990/Form990PartVIISectionAGrp/PersonNm4Marlene Batista
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm6Elena Esquer
IRS990/Form990PartVIISectionAGrp/PersonNm7Raul Maldonado
IRS990/Form990PartVIISectionAGrp/PersonNm8Jose Hugo Moreno
IRS990/Form990PartVIISectionAGrp/PersonNm9Alesha Moreno-Ramierez
IRS990/Form990PartVIISectionAGrp/PersonNm10Rosa Armstrong
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IRS990/Form990PartVIISectionAGrp/PersonNm12Barbara Flores
IRS990/Form990PartVIISectionAGrp/PersonNm13Mary Helen Ybarra
IRS990/Form990PartVIISectionAGrp/PersonNm14Carolina Serna
IRS990/Form990PartVIISectionAGrp/PersonNm15Cristina Alfaro
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IRS990/Form990PartVIISectionAGrp/PersonNm17Olivia Yahya
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chief Executive Officer
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Region V Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director of Financial Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director of Parent Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt9Region II Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director of Para Prof Affairs
IRS990/Form990PartVIISectionAGrp/TitleTxt11Region I Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt12President Elect
IRS990/Form990PartVIISectionAGrp/TitleTxt13Region IV Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt14Region III Reprsentative
IRS990/Form990PartVIISectionAGrp/TitleTxt15Dir of Secondary and IHE
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IRS990/ProgSrvcAccomActy3Grp/Desc0Regional and annual conferences provide professional development to educators and parents to promote effective practices for emerging bilingual and English learner students that make up 25% of the student population in California. One virtual Annual and two virtual Regional Conferences were scheduled for the fiscal year ended June 30, 2021 during the COVID 19 epidemic.
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