2021-10-26T09:36:12-05:00 2021-06-30 222428965 CITRIN COOPERMAN & COMPANY LLP 10 FORBES ROAD WEST BRAINTREE MA 02184 990 2020-07-01 208511604 RCS LEARNING CENTER INC RCSL 5086505940 6 STRATHMORE ROAD NATICK MA 01760 DENISE RIZZO-RANIERI PRESIDENT 5086505940 2021-10-25 1 DENISE RIZZO-RANIERI 999009999 JEFFREY ALVANAS P01988325 7813562000 2021-10-13 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z DENISE RIZZO-RANIERI 6 STRATHMORE ROAD NATICK MA 01760 5612951 0 X RCSLEARNING.ORG X 2006 MA TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES. 8 5 88 0 0 0 510332 447587 4875748 5131392 0 -30031 7137 33972 5393217 5582920 0 0 0 0 3679716 3677356 0 0 206 1176764 1150296 4856480 4827652 536737 755268 3311211 3577346 2193022 1703889 1118189 1873457 X TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES. 0 0 3510870 4569309 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. 619419 596055 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. 4130289 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 1 88 1 0 0 0 0 0 0 0 0 0 0 X 8 5 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 MA X X THE ORGANIZATION 5086505942 6 STRATHMORE ROAD NATICK MA 01760 EILEEN BREGER BOARD MEMBER 1.00 X 0 0 0 ERIC LOUSARARIAN BOARD MEMBER 1.00 X 0 0 0 KENYA RUTLAND BOARD MEMBER 1.00 X 0 0 0 JOHN SNYDER BOARD MEMBER 1.00 X 0 0 0 ALVIN LAVOIE TREASURER 1.00 X X 19400 0 0 CHRISTINA KING PROGRAM DIRECTOR 40.00 X X 100036 0 24038 DENISE RIZZO-RANIERI PRESIDENT 40.00 X X 206831 0 26623 NATALIE SANDMANN COO 40.00 X X 114723 0 13180 440990 0 63841 3 0 1 0 AUXZILLIUM 407R MYSTIC AVENUE 20 MEDFORD MA 02155 IT SUPPORT 195960 1 394476 53111 447587 TUITION REVENUE-INTENS 624100 4535337 4535337 TUITION REVENUE-DAY 624100 596055 596055 5131392 30031 -30031 -30031 -30031 MISCELLANEOUS REVENUE 624100 33972 33972 33972 5582920 5165364 0 -30031 3073272 2800017 273255 333492 298383 35109 270592 242557 28035 3436 3436 30000 30000 260553 69139 191414 206 206 651521 581635 69886 12063 12063 7317 7317 15992 15992 21172 20220 952 7463 4975 2488 SUPPLIES, MATERIAL AND 140573 93983 46590 4827652 4130289 697157 206 833604 975312 374763 300801 5144 3557 2150179 261021 1916261 1889158 181439 408518 3311211 3577346 1561623 1304381 103066 159612 20590 239896 239896 267847 0 2193022 1703889 X 1095180 1834948 23009 38509 1118189 1873457 3311211 3577346 755268 0 X X 0 1 X 1 0 X 36966 410258 65114 41818 53111 607267 5083536 5233686 4804792 4875748 5131392 25129154 5120502 5643944 4869906 4917566 5184503 25736421 0 0 0 25736421 3096 5345 475651 33972 518064 5120502 5647040 4875251 5393217 5218475 26254485 0.98030 0.98150 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 305673 261021 44652 1844506 1844506 1889158 DUE FROM RELATED PARTY 408518 408518 X 5582920 0 5582920 0 5582920 4827652 0 4827652 0 4827652 PART X, LINE 2: 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. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 AVAILALE ON ORGANIZATION'S WEBSITE X X 0 0 0 0 0 0 0 0 0 DENISE RIZZO-RANIERI PRESIDENT 206831 0 0 0 0 0 0 0 26623 0 233454 0 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS APPROVES SALARIES FOR ITS EXECUTIVES AFTER RESEARCHING COMPENSATION OF SIMILAR ORGANIZATIONS. MINI-MIRACLES LLC OWNED BY DENISE RIZZO-RANIERI AND LOUIS RANIERI TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION X 114843 114843 0 1 0 RCS BEHAVIORAL EDUCATIONAL CONSULTING OWNED BY DENISE RIZZO-RANIERI AND LOUIS RANIERI TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION X 294968 294968 0 1 0 409811 RCS BEHAVIORAL AND EDUCATIONAL CONSULTING ENTITY OWNED BY DENISE RIZZO-RANIERI 419699 RENT SPACE 0 ALVIN LAVOIE BOARD MEMBER 22624 PROVIDED FINANCIAL ADVISORY SERVICES TO THE ORGANIZATION 0 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