RCS LEARNING CENTER INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: RCS LEARNING CENTER INC (EIN 20-8511604)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-04-23
IRS object ID: 202121139349301007
Schema version: 2019v5.2
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 B
Schedule D
Schedule E
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-04-23T09:31:31-05:00	ReturnTs
Tax Period End	2020-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	222428965	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CITRIN COOPERMAN & COMPANY LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	10 FORBES ROAD WEST	AddressLine1Txt
City	BRAINTREE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02184	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	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	2021-04-23	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFFREY ALVANAS	PreparerPersonNm
PTIN	P01988325	PTIN
Phone	7813562000	PhoneNum
Preparation	2021-04-23	PreparationDt

Field	Value	IRS element (for citing)
Tax	2019	TaxYr
Build TS	2022-09-23 18:48:47Z	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	$5,393,217	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	8	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	118	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$65,114	PYContributionsGrantsAmt
CY Contributions Grants	$510,332	CYContributionsGrantsAmt
PY Program Service Revenue	$4,804,792	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,875,748	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$5,345	PYOtherRevenueAmt
CY Other Revenue	$7,137	CYOtherRevenueAmt
PY Total Revenue	$4,875,251	PYTotalRevenueAmt
CY Total Revenue	$5,393,217	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	$3,874,412	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,679,716	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$4,173	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,292,808	PYOtherExpensesAmt
CY Other Expenses	$1,176,764	CYOtherExpensesAmt
PY Total Expenses	$5,167,220	PYTotalExpensesAmt
CY Total Expenses	$4,856,480	CYTotalExpensesAmt
PY Revenues Less Expenses	-$291,969	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$536,737	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,223,710	TotalAssetsBOYAmt
Total Assets EOY	$3,311,211	TotalAssetsEOYAmt
Total Liabilities BOY	$1,642,258	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,193,022	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$581,452	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,118,189	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
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	$3,644,464	ExpenseAmt
Revenue	$4,277,278	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 SUPPPORT 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	$455,510	ExpenseAmt
Revenue	$605,607	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

Field	Value	IRS element (for citing)
Total Program Service Expenses	$4,099,974	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	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	0	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	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	118	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
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	8	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	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 (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
EILEEN BREGER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
ERIC LOUSARARIAN
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
KENYA RUTLAND
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
JOHN SNYDER
BOARD MEMBER	1.00	Yes (X)	$0	$0	$0
ALVIN LAVOIE
TREASURER	1.00	Yes (X)	$21,600	$0	$0	Yes (X)
CHRISTINA KING
PROGRAM DIRECTOR	40.00	Yes (X)	$112,201	$0	$6,993	Yes (X)
DENISE RIZZO-RANIERI
PRESIDENT	40.00	Yes (X)	$135,052	$0	$11,309	Yes (X)
NATALIE SANDMANN
COO	40.00	Yes (X)	$112,201	$0	$15,194	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$381,054	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$33,496	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	3	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

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

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	407R MYSTIC AVENUE 20	AddressLine1Txt
City	MEDFORD	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02155	ZIPCd

Field	Value	IRS element (for citing)
Services	IT SUPPORT	ServicesDesc
Compensation	$244,225	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$510,332	AllOtherContributionsAmt
Total Contributions	$510,332	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION REVENUE-INTENS	624100	$4,270,141	$4,270,141
TUITION REVENUE-DAY	624100	$605,607	$605,607

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,875,748	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS REVENUE	Desc
Business	624100	BusinessCd
Total Revenue Column	$7,137	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,137	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,137	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,393,217	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,882,885	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,034,668	TotalAmt
Program Services	$2,733,814	ProgramServicesAmt
Management And General	$300,854	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$377,380	TotalAmt
Program Services	$344,432	ProgramServicesAmt
Management And General	$32,948	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$267,668	TotalAmt
Program Services	$229,121	ProgramServicesAmt
Management And General	$38,547	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$356,257	TotalAmt
Program Services	$86,599	ProgramServicesAmt
Management And General	$269,658	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$637,540	TotalAmt
Program Services	$573,983	ProgramServicesAmt
Management And General	$63,557	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$18,624	TotalAmt
Program Services	$18,624	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$34,105	TotalAmt
Management And General	$34,105	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$23,981	TotalAmt
Program Services	$22,662	ProgramServicesAmt
Management And General	$1,319	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$24,287	TotalAmt
Program Services	$12,942	ProgramServicesAmt
Management And General	$11,345	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	SUPPLIES AND EXPENSES	Desc
Total	$81,970	TotalAmt
Program Services	$77,797	ProgramServicesAmt
Fundraising	$4,173	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,856,480	TotalAmt
Program Services	$4,099,974	ProgramServicesAmt
Management And General	$752,333	ManagementAndGeneralAmt
Fundraising	$4,173	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$62,565	BOYAmt
EOY	$833,604	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$104,389	BOYAmt
EOY	$374,763	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$5,144	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,156,110	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$239,849	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,918,567	BOYAmt
EOY	$1,916,261	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$138,189	BOYAmt
EOY	$181,439	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,223,710	BOYAmt
EOY	$3,311,211	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,402,362	BOYAmt
EOY	$1,561,623	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$103,066	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
EOY	$20,590	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$239,896	BOYAmt
EOY	$239,896	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$267,847	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,642,258	BOYAmt
EOY	$2,193,022	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	$562,826	BOYAmt
EOY	$1,095,180	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$18,626	BOYAmt
EOY	$23,009	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$581,452	BOYAmt
EOY	$1,118,189	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,223,710	BOYAmt
EOY	$3,311,211	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$536,737	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$31,407	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$36,966	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$410,258	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$65,114	CurrentTaxYearMinus1YearAmt
Current Tax Year	$41,818	CurrentTaxYearAmt
Total	$585,563	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,076,143	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,083,536	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,233,686	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,804,792	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,875,748	CurrentTaxYearAmt
Total	$25,073,905	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,107,550	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,120,502	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,643,944	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,869,906	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,917,566	CurrentTaxYearAmt
Total	$25,659,468	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	$25,659,468	PublicSupportTotal509Amt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$3,096	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,345	CurrentTaxYearMinus1YearAmt
Current Tax Year	$475,651	CurrentTaxYearAmt
Total	$484,092	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$5,107,550	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,120,502	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$5,647,040	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$4,875,251	CurrentTaxYearMinus1YearAmt
Current Tax Year	$5,393,217	CurrentTaxYearAmt
Total	$26,143,560	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.98150	PublicSupportCY509Pct
Public Support PY509	0.99830	PublicSupportPY509Pct
Investment Income CY	0.00000	InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$281,573	OtherCostOrOtherBasisAmt
Depreciation	$239,849	DepreciationAmt
Book Value	$41,724	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,874,537	OtherCostOrOtherBasisAmt
Book Value	$1,874,537	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,916,261	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE FROM RELATED PARTY	Desc
Book Value	$181,439	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$181,439	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE ADVANCE	Desc
Amt	$267,847	Amt

Field	Value	IRS element (for citing)
Total Liability	$267,847	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$5,393,217	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$5,393,217	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,393,217	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,856,480	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,856,480	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,856,480	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; AS SUCH, THIS ENTITY IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE AND NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. 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	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE E, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	AVAILALE ON ORGANIZATION'S WEBSITE	ExplanationTxt

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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE BOARD OF DIRECTORS APPROVES SALARIES FOR ITS EXECUTIVES AFTER RESEARCHING COMPENSATION OF SIMILAR ORGANIZATIONS.	ExplanationTxt

Schedule L IRS990ScheduleL

Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp (3 entries)

Relationship With OrgRelationshipWithOrgTxt	Loan PurposeLoanPurposeTxt	Loan To OrganizationLoanToOrganizationInd	Original PrincipalOriginalPrincipalAmt	Balance DueBalanceDueAmt	DefaultDefaultInd	Board Or Committee ApprovalBoardOrCommitteeApprovalInd	Written AgreementWrittenAgreementInd
MINI-MIRACLES LLC
OWNED BY DENISE RIZZO-RANIERI AND LOUIS RANIERI	TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION	Yes (X)	$64,894	$0	0	Yes (1)	0
RCS BEHAVIORAL EDUCATIONAL CONSULTING
OWNED BY DENISE RIZZO-RANIERI AND LOUIS RANIERI	TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION	Yes (X)	$386,517	$0	0	Yes (1)	0
DUE TO NATALIE RIZZO
BOARD MEMBER		Yes (X)		$20,590	0	Yes (1)	0

Field	Value	IRS element (for citing)
Total Balance Due	$20,590	TotalBalanceDueAmt

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
RCS BEHAVIORAL AND EDUCATIONAL CONSULTING
ENTITY OWNED BY DENISE RIZZO-RANIERI	$495,104	RENT SPACE	0
MINI-MIRACLES LLC
ENTITY OWNED BY DENISE RIZZO-RANIERI	$156,345	SHARED OPERATING COST DUE TO SHARED FACILITY	0
ALVIN LAVOIE
BOARD MEMBER	$21,600	PROVIDED FINANCIAL ADVISORY SERVICES TO THE ORGANIZATION	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	DENISE RIZZO-RANIERI, PRESIDENT/DIRECTOR, AND LOUIS RANIERI, CEO ARE MARRIED AND DENISE RIZZO-RANIERI AND NATALIE SANDMANN, OFFICE MANAGER/CHIEF OPERATIONS OFFICER ARE SISTERS.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY BOARD MEMBERS AND IS AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATIONS' GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST THE FINANCIAL STATEMENTS AND IRS FORM 990 ARE AVAILABLE ON THE ATTORNEY GENERAL'S WEBSITE
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM LAST YEAR