RCS LEARNING CENTER INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- RCS LEARNING CENTER INC (EIN 20-8511604)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-15
- IRS object ID
- 201401359349303215
- Schema version
- 2012v2.1
- 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 G
- Schedule L
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-15T09:26:58-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042684828 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEELEY & DRISCOLL PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 PORTLAND STREET | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02114 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208511604 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RCS LEARNING CENTER INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | RCSL | NameControl |
| Phone | 5086505940 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 STRATHMORE ROAD | AddressLine1 |
| City | NATICK | City |
| State | MA | State |
| ZIP Code | 01760 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | CPA | Name |
| Title | PRESIDENT | Title |
| Phone | 5086505940 | Phone |
| Date Signed | 2014-05-08 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ALAN GAROFALO | Name |
| PTIN | P00744592 | PTIN |
| Phone | 6177427788 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | DENISE RIZZO | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 STRATHMORE ROAD | AddressLine1 |
| City | NATICK | City |
| State | MA | State |
| ZIP Code | 01760 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 3769309 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.PROGRESSFORALLCHILDREN.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2006 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDERS AND DEVELOPMENTAL DISABILITIES. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 5 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 1 | NbrIndependentVotingMembers |
| Total Nbr Employees | 89 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 53663 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 53647 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 3315488 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 3690847 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7173 | OtherRevenuePriorYear |
| Other Revenue Current Year | 19152 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3376324 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3763646 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2742965 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 3012556 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 659022 | OtherExpensePriorYear |
| Other Expenses Current Year | 721831 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3401987 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3734387 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -25663 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 29259 | RevenuesLessExpensesCY |
| Total Assets BOY | 226357 | TotalAssetsBOY |
| Total Assets EOY | 191497 | TotalAssetsEOY |
| Total Liabilities BOY | 700577 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 636458 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -474220 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -444961 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 3005403 | Expense |
| Revenue | 3452469 | Revenue |
| Description | RCS' INTENSIVE DAY PROGRAM SERVICES STUDENTS AGES 7-22 AND PROVIDES 1:1 STAFF TO STUDENT RATIO. 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 WITH THE INTENSIVE DAY PROGRAM. THE PRIMARY OBJECTIVE OF THE PROGRAM IS TO FOCUS ON TEACHING STUDENTS PIVOTAL SKILLS THAT WILL 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 FRAMEWORKS. ADDITIONALLY, FUNCTIONAL BEHAVIOR ASSESSMENTS (FBA'S) ARE CONDUCTED AND BEHAVIOR PLANS ARE IMPLEMENTED TO DECREASE UNDESIRED BEHAVIORS AND INCREASE ALTERNATIVE APPROPRIATE BEHAVIORS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 207331 | Expense |
| Revenue | 240164 | Revenue |
| Description | WHEN A STUDENT DEMONSTRATES THE ABILITY TO LEARN AND EXCEL IN A 1:1 TEACHING ENVIRONMENT THEN HE OR SHE MAY BE AN APPROPRIATE CANIDATE 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 SETTINGS 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. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 3212734 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 1 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 1 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 89 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 5 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 1 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 0 | WhistleblowerPolicy |
| Document Retention Policy | 0 | DocumentRetentionPolicy |
| Compensation Process CEO | 0 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | NATALIE RIZZO | NamePerson |
| Telephone Number | 5086505942 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 6 STRATHMORE ROAD | AddressLine1 |
| City | NATICK | City |
| State | MA | State |
| ZIP Code | 01760 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (5 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| LOUIS RANIERI | ||||||
| CEO | 40.00 | X | X | 132003 | 0 | 8203 |
| DENISE RIZZO | ||||||
| PRESIDENT | 40.00 | X | X | 134825 | 0 | 390 |
| NATALIE RIZZO | ||||||
| DIRECTOR OF OPERATIONS | 40.00 | X | X | 100000 | 0 | 5411 |
| JENNIFER RUTLAND | ||||||
| BOARD MEMBER | 2.00 | X | 0 | 0 | 0 | |
| ALVIN LAVOIE | ||||||
| BOARD MEMBER | 2.00 | X | 11717 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 378545 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 14004 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Government Grants | 4393 | GovernmentGrants |
| All Other Contributions | 49254 | AllOtherContributions |
| Total Contributions | 53647 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| TUITION REVENUE - INTE | 624100 | 3449447 | 3449447 |
| TUITION REVENUE - DAY | 624100 | 240164 | 240164 |
| PT & OT INCOME | 624100 | 1236 | 1236 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 3690847 | TotalProgramServiceRevenue |
| Gross Income Fundraising Events | 23029 | GrossIncomeFundraisingEvents |
| Fundraising Direct Expenses | 5663 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 17366 | TotalRevenueColumn |
| Exclusion | $17,366 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MISC. INCOME | Description |
| Business Code | 624100 | BusinessCode |
| Total Revenue Column | 1786 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1786 | RelatedOrExemptFunctionIncome |
| Exclusion | $0 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1786 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3763646 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3692633 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $17,366 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 354004 | Total |
| Program Services | 100390 | ProgramServices |
| Management And General | 253614 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2168335 | Total |
| Program Services | 2161449 | ProgramServices |
| Management And General | 6886 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 277643 | Total |
| Program Services | 267822 | ProgramServices |
| Management And General | 9821 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 212574 | Total |
| Program Services | 192124 | ProgramServices |
| Management And General | 20450 | ManagementAndGeneral |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 360 | Total |
| Management And General | 360 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20400 | Total |
| Management And General | 20400 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 62127 | Total |
| Program Services | 22709 | ProgramServices |
| Management And General | 39418 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21067 | Total |
| Management And General | 21067 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6447 | Total |
| Management And General | 6447 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7281 | Total |
| Management And General | 7281 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 411530 | Total |
| Program Services | 401530 | ProgramServices |
| Management And General | 10000 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 907 | Total |
| Program Services | 907 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12681 | Total |
| Program Services | 12681 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8161 | Total |
| Management And General | 8161 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2937 | Total |
| Program Services | 2866 | ProgramServices |
| Management And General | 71 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9937 | Total |
| Program Services | 9696 | ProgramServices |
| Management And General | 241 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| PENALTIES ON TAXES | 68625 | 0 | 68625 |
| MISC. EXPENSE | 48811 | 48811 | |
| PROGRAM SUPPLIES | 37805 | 37805 | |
| STUDENTS - FOOD | 2380 | 2380 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 375 | Total |
| Program Services | 375 | ProgramServices |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3734387 | Total |
| Program Services | 3212734 | ProgramServices |
| Management And General | 521653 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27996 | BOY |
| EOY | 50672 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 195424 | BOY |
| EOY | 140825 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 113835 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 113835 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2937 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 226357 | BOY |
| EOY | 191497 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 583917 | BOY |
| EOY | 389891 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 16660 | BOY |
| EOY | 146567 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 100000 | BOY |
| EOY | 100000 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 700577 | BOY |
| EOY | 636458 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -474220 | BOY |
| EOY | -444961 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -474220 | BOY |
| EOY | -444961 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 226357 | BOY |
| EOY | 191497 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 29259 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 14000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28841 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 53663 | CurrentTaxYearMinus1Year |
| Current Tax Year | 76676 | CurrentTaxYear |
| Total | 173180 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 14000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 28841 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 53663 | CurrentTaxYearMinus1Year |
| Current Tax Year | 76676 | CurrentTaxYear |
| Total | 173180 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amounts Subst Contributors Total | 46536 | AmountsSubstContributorsTotal |
| Public Support Total170 | 126644 | PublicSupportTotal170 |
| Total Support | 173180 | TotalSupport |
| Gross Receipts From Admissions Etc | 3690847 | GrossReceiptsFromAdmissionsEtc |
| First5 Years170 | X | First5Years170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 113835 | OtherCostOrOtherBasis |
| Depreciation | 113835 | Depreciation |
| Book Value | 0 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 0 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 3763646 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 3763646 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3763646 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3734387 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3734387 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3734387 | TotalExpensesPerForm990 |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | Identifier |
| Return Reference | SCHEDULE E, PART I, LINE 3 | ReturnReference |
| Explanation | AVAILABLE ON ORGANIZATION'S WEBSITE. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Solicitation Of Non Govt Grants | X | SolicitationOfNonGovtGrants |
| Special Fundraising Events | X | SpecialFundraisingEvents |
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
| Licensed States | MA | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | A TOAST TO PROGRESS | NameOfEvent1 |
| Gross Receipts Event1 | 23029 | GrossReceiptsEvent1 |
| Gross Revenue Event1 | 23029 | GrossRevenueEvent1 |
| Non Cash Prizes Event1 | 1197 | NonCashPrizesEvent1 |
| Rent Facility Costs Event1 | 2267 | RentFacilityCostsEvent1 |
| Other Direct Expenses Event1 | 2199 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 23029 | GrossReceiptsTotal |
| Gross Revenue Total Events | 23029 | GrossRevenueTotalEvents |
| Non Cash Prizes Total Events | 1197 | NonCashPrizesTotalEvents |
| Rent Facility Costs Total Events | 2267 | RentFacilityCostsTotalEvents |
| Other Direct Expenses Total Events | 2199 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 5663 | DirectExpenseSummaryEvents |
| Net Income Summary | 17366 | NetIncomeSummary |
Schedule L IRS990ScheduleL
Loan Table LoanTable (2 entries)
| Relationship With OrganizationRelationshipWithOrganization | Purpose Of LoanPurposeOfLoan | Loan To OrganizationLoanToOrganization | Original PrincipalOriginalPrincipalAmount | Balance DueBalanceDue | DefaultDefault | Approved By BoardApprovedByBoard | Written AgreementWrittenAgreement |
|---|---|---|---|---|---|---|---|
| RCS BEHAVIORAL & EDUCATIONAL CONSULTING | |||||||
| OWNED BY BOARD MEMBERS | TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION | X | $106,345 | 106345 | 0 | 1 | 0 |
| MINI-MIRACLES LLC | |||||||
| OWNED BY BOARD MEMBERS | TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION | X | $40,222 | 40222 | 0 | 1 | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | 146567 | TotalBalanceDue |
Form990 Schedule L Part IV Form990ScheduleLPartIV (3 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| RCS BEHAVIORAL AND EDUCATION CONSULTING | |||
| ENTITY OWNED BY OFFICERS AND DIRECTORS | 311978 | RENTS SPACE TO THE ORGANIZATIONSHARES OPERATING COSTS | 0 |
| MINI-MIRACLES | |||
| ENTITY OWNED BY OFFICERS AND DIRECTORS | 40222 | SHARED OPERATING COSTS | 0 |
| ALVIN LAVOIE | |||
| ENTITY OWNED BY OFFICERS AND DIRECTORS | 11717 | PROVIDED FINANCIAL ADVISORY SERVICES TO THE ORGANIZATION | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (3 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | DENISE RIZZO, PRESIDENT/DIRECTOR, AND LOUIS RANNIERI, CEO ARE MARRIED AND DENISE RIZZO AND NATALIE RIZZO, OFFICE MANAGER/DIRECTOR ARE SISTERS. |
| FORM 990, PART VI, SECTION B, LINE 11 | 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part III Form990ScheduleRPartIII (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Predominant Income TypePredominantIncomeType | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Disproportionate AllocationsDisproportionateAllocations | General Or Managing PartnerGeneralOrManagingPartner | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MINI MIRACLES | |||||||||||||
| 6 STRATHMORE ROAD | NATICK | MA | 01760 | 454047127 | DAY CARE | MA | OFFICER IS THE OWNER OF RCS BEHAVIORAL & EDUCATIONAL CONSULTING | RELATED | 899171 | 28744 | 0 | 0 | 1.00000 |
| RCS BEHAVIORAL & EDUCATIONAL CONSULTING | |||||||||||||
| 6 STRATHMORE ROAD | NATICK | MA | 01760 | 510444018 | CONSULTING SERVICES | MA | OFFICER IS THE OWNER OF MINI MIRACLES LLC | RELATED | 1791687 | 301307 | 0 | 0 | 1.00000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Comments