RCS LEARNING CENTER INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: RCS LEARNING CENTER INC (EIN 20-8511604)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-15
IRS object ID: 202541359349316109
Schema version: 2023v6.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule E
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-15T17:11:43-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	872525370	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CITRIN COOPERMAN ADVISORS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	30 BRAINTREE HL OFFICE PARK STE 300	AddressLine1Txt
City	BRAINTREE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02184	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	208511604	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RCS LEARNING CENTER INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	RCSL	BusinessNameControlTxt
Phone	5086505940	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 STRATHMORE ROAD	AddressLine1Txt
City	NATICK	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01760	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	DENISE RIZZO-RANIERI	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	5086505940	PhoneNum
Signature	2025-05-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA ADAMS	PreparerPersonNm
PTIN	P00748038	PTIN
Phone	7813562000	PhoneNum
Preparation	2025-05-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DENISE RIZZO-RANIERI	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 STRATHMORE ROAD	AddressLine1Txt
City	NATICK	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01760	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,207,079	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	RCSLEARNING.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2006	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	71	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$964,094	PYContributionsGrantsAmt
CY Contributions Grants	$49,963	CYContributionsGrantsAmt
PY Program Service Revenue	$3,901,227	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,146,464	CYProgramServiceRevenueAmt
PY Investment Income	$67,547	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$108	PYOtherRevenueAmt
CY Other Revenue	$10,652	CYOtherRevenueAmt
PY Total Revenue	$4,932,976	PYTotalRevenueAmt
CY Total Revenue	$4,207,079	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$4,052,762	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,496,141	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,368,176	PYOtherExpensesAmt
CY Other Expenses	$1,404,882	CYOtherExpensesAmt
PY Total Expenses	$5,420,938	PYTotalExpensesAmt
CY Total Expenses	$4,901,023	CYTotalExpensesAmt
PY Revenues Less Expenses	-$487,962	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$693,944	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,703,813	TotalAssetsBOYAmt
Total Assets EOY	$2,682,285	TotalAssetsEOYAmt
Total Liabilities BOY	$3,099,493	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,771,909	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$604,320	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$89,624	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,210,804	ExpenseAmt
Revenue	$2,938,093	RevenueAmt
Desc	RCS LEARNING CENTER'S INTENSIVE DAY PROGRAM SERVICES STUDENTS AGES 7-22 BY PROVIDING A 1:1 STAFF TO STUDENT RATIO LEARNING ENVIRONMENT. STUDENTS ENROLLED IN THE PROGRAM REQUIRE INTENSIVE 1:1 SUPPORT IN ORDER TO LEARN ACADEMICS, LEISURE AND SOCIAL SKILLS, FUNCTIONAL LIFE SKILLS, AND VOCATIONAL SKILLS. APPLIED BEHAVIOR ANALYSIS (ABA) IS THE MAJOR TREATMENT METHODOLOGY APPLIED IN THIS PROGRAM. THE PRIMARY OBJECTIVE OF THE PROGRAM IS TO ALLOW THE STUDENT TO SUCCESSFULLY TRANSITION INTO A LESS RESTRICTIVE ENVIRONMENT WHERE THEY WILL CONTINUE TO ACQUIRE SKILLS WITHOUT THE NEED FOR 1:1 SUPPORT. RCS ALIGNS ACADEMIC CURRICULUM WITH THE MASSACHUSETTS CURRICULUM FRAMEWORK. ADDITIONALLY, FUNCTIONAL BEHAVIOR ASSESSMENTS (FBA'S) ARE CONDUCTED AND BEHAVIOR PLANS ARE IMPLEMENTED AS PART OF THE TREATMENT AND CURRICULUM.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$1,049,007	ExpenseAmt
Revenue	$1,126,853	RevenueAmt
Desc	ONCE A STUDENT DEMONSTRATES THE ABILITY TO LEARN AND EXCEL IN A 1:1 TEACHING ENVIRONMENT, HE OR SHE MAY BE AN APPROPRIATE CANDIDATE FOR RCS'S DAY EDUCATION PROGRAM. THIS PROGRAM'S STRUCTURE AND PHILOSOPHY IS SIMILAR TO THE ABOVE MENTIONED INTENSIVE DAY PROGRAM, BUT UTILIZES A 1:2 STAFF TO STUDENT RATIO. STUDENTS IN THIS PROGRAM ARE PAIRED WITH ANOTHER STUDENT WHO SHARES A SIMILAR LEARNING LEVEL AND STYLE. SOCIAL SKILLS ARE DIRECTLY ADDRESSED WITHIN ALL SETIINGS AND THESE STUDENTS MAY WORK TOGETHER ON ACADEMIC AND/OR VOCATIONAL SKILLS. THE FOCUS OF THIS PROGRAM IS TO HELP STUDENTS DEVELOP THE SKILLS NECESSARY TO BE SUCCESSFUL IN A LESS RESTRICTIVE LEARNING ENVIRONMENT AND, WHEN POSSIBLE, TRANSITION BACK TO THEIR HOME SCHOOL DISTRICT.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Revenue	$81,518	RevenueAmt
Desc	RCS LEASES SPACE TO AN EARLY EDUCATION AND CHILD CARE CENTER.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$4,259,811	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	Yes (1)	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	Yes (1)	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	71	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	5086505942	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6 STRATHMORE ROAD	AddressLine1Txt
City	NATICK	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01760	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DENISE RIZZO-RANIERI
PRESIDENT & CO-FOUNDER	40.00	Yes (X)	Yes (X)	$181,918	$0	$16,575
CHRISTINA KING
EXECUTIVE MANAGING DIRECTOR	40.00	Yes (X)	Yes (X)	$121,682	$0	$0
NATALIE SANDMANN
SECRETARY & COO	40.00	Yes (X)	Yes (X)	$96,339	$0	$15,021
AL LAVOIE
TREASURER	1.00	Yes (X)	Yes (X)	$22,699	$0	$0
GREG BOYLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EILEEN BREGER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ERIC LOUSARARIAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN SNYDER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JENNIFER RUTLAND
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KENYA RUTLAND
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$422,638	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$31,596	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$49,963	AllOtherContributionsAmt
Total Contributions	$49,963	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION REVENUE	624100	$4,062,957	$4,062,957
RENTAL INCOME	531120	$81,518	$81,518
VOCATIONAL PROGRAM	611600	$1,989	$1,989

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,146,464	TotalProgramServiceRevenueAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,652	TotalRevenueColumnAmt
Exclusion	$10,652	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$10,652	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,207,079	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,146,464	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$10,652	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$438,211	TotalAmt
Program Services	$370,029	ProgramServicesAmt
Management And General	$68,182	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,457,375	TotalAmt
Program Services	$2,166,527	ProgramServicesAmt
Management And General	$290,848	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$344,976	TotalAmt
Program Services	$306,464	ProgramServicesAmt
Management And General	$38,512	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$255,579	TotalAmt
Program Services	$225,329	ProgramServicesAmt
Management And General	$30,250	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$70,238	TotalAmt
Management And General	$70,238	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$36,783	TotalAmt
Management And General	$36,783	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$53,651	TotalAmt
Program Services	$51,396	ProgramServicesAmt
Management And General	$2,255	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$83,298	TotalAmt
Program Services	$83,298	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$77,029	TotalAmt
Program Services	$59,239	ProgramServicesAmt
Management And General	$17,790	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$52,167	TotalAmt
Program Services	$52,167	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$830,011	TotalAmt
Program Services	$796,811	ProgramServicesAmt
Management And General	$33,200	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$15,239	TotalAmt
Program Services	$15,239	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$688	TotalAmt
Program Services	$688	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$51,429	TotalAmt
Management And General	$51,429	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$23,518	TotalAmt
Program Services	$22,577	ProgramServicesAmt
Management And General	$941	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$19,600	TotalAmt
Program Services	$18,816	ProgramServicesAmt
Management And General	$784	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM SUPPLIES	Desc
Total	$91,231	TotalAmt
Program Services	$91,231	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,901,023	TotalAmt
Program Services	$4,259,811	ProgramServicesAmt
Management And General	$641,212	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$764,830	BOYAmt
EOY	$63,555	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,797	BOYAmt
EOY	$3,344	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$43,314	BOYAmt
EOY	$196,465	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$955,353	BOYAmt
EOY	$914,785	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$408,320	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$326,820	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$105,018	BOYAmt
EOY	$81,500	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,831,501	BOYAmt
EOY	$1,422,636	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,703,813	BOYAmt
EOY	$2,682,285	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,131,679	BOYAmt
EOY	$1,292,504	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$127,505	BOYAmt
EOY	$28,467	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$20,167	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,840,309	BOYAmt
EOY	$1,430,771	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,099,493	BOYAmt
EOY	$2,771,909	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$555,811	BOYAmt
EOY	-$138,133	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$48,509	BOYAmt
EOY	$48,509	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$604,320	BOYAmt
EOY	-$89,624	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,703,813	BOYAmt
EOY	$2,682,285	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$693,944	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$510,332	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$447,587	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,743,921	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$964,094	CurrentTaxYearMinus1YearAmt
Current Tax Year	$49,963	CurrentTaxYearAmt
Total	$3,715,897	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,875,748	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,131,392	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,646,867	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,897,751	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,146,464	CurrentTaxYearAmt
Total	$22,698,222	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,386,080	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,578,979	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,390,788	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,861,845	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,196,427	CurrentTaxYearAmt
Total	$26,414,119	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$26,414,119	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$2,954	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67,547	CurrentTaxYearMinus1YearAmt
Total	$70,501	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$2,954	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67,547	CurrentTaxYearMinus1YearAmt
Total	$70,501	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$7,137	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,972	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,823	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$108	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,652	CurrentTaxYearAmt
Total	$57,692	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,393,217	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,612,951	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$6,399,565	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,929,500	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,207,079	CurrentTaxYearAmt
Total	$26,542,312	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.99520	PublicSupportCY509Pct
Public Support PY509	0.99550	PublicSupportPY509Pct
Investment Income CY	0.00270	InvestmentIncomeCYPct
Investment Income PY	0.00260	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	FormAndLineReferenceDesc
Explanation	MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 7,137. 2020 AMOUNT: $ 33,972. 2021 AMOUNT: $ 5,823. 2022 AMOUNT: $ 108. 2023 AMOUNT: $ 10,652.	ExplanationTxt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$102,647	OtherCostOrOtherBasisAmt
Depreciation	$35,407	DepreciationAmt
Book Value	$67,240	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$274,094	OtherCostOrOtherBasisAmt
Depreciation	$259,834	DepreciationAmt
Book Value	$14,260	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$31,579	OtherCostOrOtherBasisAmt
Depreciation	$31,579	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$81,500	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
OPERATING LEASE RIGHT-OF-USE ASSET	$1,419,597
SECURITY DEPOSITS	$3,039

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,422,636	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$1,430,771	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,430,771	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$4,207,079	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$4,207,079	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$4,207,079	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,901,023	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,901,023	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,901,023	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3	AVAILABLE ON ORGANIZATION'S WEBSITE
SCHEDULE E, PART I, LINE 6	THE CENTER REGULARLY RECEIVES SUPPORT FROM THE MASSACHUSETTS DEPARTMENT OF ELEMENTARY & SECONDARY EDUCATION.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	DENISE RIZZO-RANIERI	PersonNm
Title	PRESIDENT & CO-FOUNDER	TitleTxt
Base Compensation Filing Org	$169,918	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$12,000	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$16,575	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$198,493	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (3 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan From OrganizationLoanFromOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd	Loan To OrganizationLoanToOrganizationInd
MINI-MIRACLES LLC
OWNED MORE THAN 35% BY A BOARD MEMBER	OPERATING EXPENSES	Yes (X)	$277,636	$146,320	0	Yes (1)	0
RCS CONSULTING
OWNED MORE THAN 35% BY A BOARD MEMBER	OPERATING EXPENSES	Yes (X)	$768,465	$768,465	0	Yes (1)	0
NATALIE SANDMANN
OFFICER	OPERATING EXPENSES		$20,167	$20,167	0	Yes (1)	0	Yes (X)

Field	Value	IRS element (for citing)
Total Balance Due	$934,952	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MINI-MIRACLES LLC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	OWNED MORE THAN 35% BY A BOARD MEMBER	RelationshipDescriptionTxt
Transaction	$81,518	TransactionAmt
Transaction	RENTAL OF SPACE FROM THE CENTER BY MINI-MIRACLES	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	DENISE RIZZO-RANIERI AND NATALIE SANDMANN HAVE A FAMILY RELATIONSHIP. KENYA RUTLAND AND JENNIFER RUTLAND HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY BOARD MEMBERS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CHAIR OF THE BOARD IS KEPT INFORMED OF ANY CONFLICTS OF INTEREST BY BOARD MEMBERS. BOARD MEMBERS ARE EXCUSED FROM ANY DISCUSSIONS AT MEETINGS WHERE THEY HAVE A CONFLICT.
FORM 990, PART VI, SECTION B, LINE 15A	THE BOARD OF DIRECTORS REVIEWS THE PRESIDENT'S COMPENSATION FOR REASONABLENESS BY COMPARING IT TO OTHER COMPENSATION IN THE INDUSTRY, THEN THE BOARD VOTES TO APPROVE THE COMPENSATION THAT HAS BEEN DETERMINED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ATTORNEY GENERAL'S WEBSITE.