﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.1">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2014-05-15T09:26:58-05:00</Timestamp>
    <TaxPeriodEndDate>2013-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>042684828</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>FEELEY &amp; DRISCOLL PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>200 PORTLAND STREET</AddressLine1>
        <City>BOSTON</City>
        <State>MA</State>
        <ZIPCode>02114</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2012-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>208511604</EIN>
      <Name>
        <BusinessNameLine1>RCS LEARNING CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>RCSL</NameControl>
      <Phone>5086505940</Phone>
      <USAddress>
        <AddressLine1>6 STRATHMORE ROAD</AddressLine1>
        <City>NATICK</City>
        <State>MA</State>
        <ZIPCode>01760</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>CPA</Name>
      <Title>PRESIDENT</Title>
      <Phone>5086505940</Phone>
      <DateSigned>2014-05-08</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>ALAN GAROFALO</Name>
      <PTIN>P00744592</PTIN>
      <Phone>6177427788</Phone>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2015-11-30 17:44:51Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="9">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <NameOfPrincipalOfficerPerson>DENISE RIZZO</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>6 STRATHMORE ROAD</AddressLine1>
        <City>NATICK</City>
        <State>MA</State>
        <ZIPCode>01760</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>3769309</GrossReceipts>
      <GroupReturnForAffiliates>0</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>WWW.PROGRESSFORALLCHILDREN.COM</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2006</YearFormation>
      <StateLegalDomicile>MA</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDERS AND DEVELOPMENTAL DISABILITIES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>5</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>1</NbrIndependentVotingMembers>
      <TotalNbrEmployees>89</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>53663</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>53647</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3315488</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3690847</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>0</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>7173</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>19152</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>3376324</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>3763646</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>2742965</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>3012556</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>659022</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>721831</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>3401987</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>3734387</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-25663</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>29259</RevenuesLessExpensesCY>
      <TotalAssetsBOY>226357</TotalAssetsBOY>
      <TotalAssetsEOY>191497</TotalAssetsEOY>
      <TotalLiabilitiesBOY>700577</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>636458</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-474220</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-444961</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES.</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>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>
        <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>
      </Activity2>
      <TotalProgramServiceExpense>3212734</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1040000001">0</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1040000001">0</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1040000001">0</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1040000001">0</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1040000001">1</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1040000001">0</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1040000001">0</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1040000001">0</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1040000001">1</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinancialStmt>
      <School referenceDocumentId="RetDoc1040400001">1</School>
      <ForeignOffice>0</ForeignOffice>
      <ForeignActivities>0</ForeignActivities>
      <MoreThan5000KToOrganizations>0</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>0</MoreThan5000KToIndividuals>
      <ProfessionalFundraising referenceDocumentId="RetDoc1041200001">0</ProfessionalFundraising>
      <FundraisingActivities referenceDocumentId="RetDoc1041200001">1</FundraisingActivities>
      <Gaming referenceDocumentId="RetDoc1041200001">0</Gaming>
      <Hospital>0</Hospital>
      <GrantsToOrganizations>0</GrantsToOrganizations>
      <GrantsToIndividuals>0</GrantsToIndividuals>
      <ScheduleJRequired>0</ScheduleJRequired>
      <TaxExemptBonds>0</TaxExemptBonds>
      <ExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction referenceDocumentId="RetDoc1042800001">0</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP referenceDocumentId="RetDoc1042800001">1</LoanToOfficerOrDQP>
      <GrantToRelatedPerson referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember referenceDocumentId="RetDoc1042800001">0</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp referenceDocumentId="RetDoc1042800001">1</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>0</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>0</DeductibleContributionsOfArt>
      <Terminated>0</Terminated>
      <PartialLiquidation>0</PartialLiquidation>
      <DisregardedEntity referenceDocumentId="RetDoc1043500001">0</DisregardedEntity>
      <RelatedEntity referenceDocumentId="RetDoc1043500001">1</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransfersToExemptNonChrtblOrg referenceDocumentId="RetDoc1043500001">0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership referenceDocumentId="RetDoc1043500001">0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>4</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>89</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>1</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>0</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>0</TaxablePartyNotification>
      <NonDeductibleContributions>0</NonDeductibleContributions>
      <QuidProQuoContributions>0</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>0</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>0</FundsToPayPremiums>
      <PremiumsPaid>0</PremiumsPaid>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>5</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>1</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>1</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>0</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>0</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>0</MaterialDiversionOrMisuse>
      <MembersOrStockholders>0</MembersOrStockholders>
      <ElectionOfBoardMembers>0</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>0</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>1</MinutesOfGoverningBody>
      <MinutesOfCommittees>1</MinutesOfCommittees>
      <OfficerMailingAddress>0</OfficerMailingAddress>
      <LocalChapters>0</LocalChapters>
      <Form990ProvidedToGoverningBody>1</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>0</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>0</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>NATALIE RIZZO</NamePerson>
        <TelephoneNumber>5086505942</TelephoneNumber>
        <AddressUS>
          <AddressLine1>6 STRATHMORE ROAD</AddressLine1>
          <City>NATICK</City>
          <State>MA</State>
          <ZIPCode>01760</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <Form990PartVIISectionA>
        <NamePerson>LOUIS RANIERI</NamePerson>
        <Title>CEO</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>132003</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>8203</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DENISE RIZZO</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>134825</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>390</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NATALIE RIZZO</NamePerson>
        <Title>DIRECTOR OF OPERATIONS</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>100000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>5411</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JENNIFER RUTLAND</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ALVIN LAVOIE</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>11717</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>378545</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>14004</TotalOtherCompensation>
      <NumberIndividualsGT100K>2</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <GovernmentGrants>4393</GovernmentGrants>
      <AllOtherContributions>49254</AllOtherContributions>
      <TotalContributions>53647</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION REVENUE - INTE</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>3449447</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3449447</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>TUITION REVENUE - DAY</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>240164</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>240164</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>PT &amp; OT INCOME</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>1236</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1236</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3690847</TotalProgramServiceRevenue>
      <GrossIncomeFundraisingEvents>23029</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>5663</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>17366</TotalRevenueColumn>
        <ExclusionAmount>17366</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <OtherRevenueMisc>
        <Description>MISC. INCOME</Description>
        <BusinessCode>624100</BusinessCode>
        <TotalRevenueColumn>1786</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1786</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>0</ExclusionAmount>
      </OtherRevenueMisc>
      <TotalOtherRevenue>1786</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>3763646</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3692633</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>17366</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>354004</Total>
        <ProgramServices>100390</ProgramServices>
        <ManagementAndGeneral>253614</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>2168335</Total>
        <ProgramServices>2161449</ProgramServices>
        <ManagementAndGeneral>6886</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>277643</Total>
        <ProgramServices>267822</ProgramServices>
        <ManagementAndGeneral>9821</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>212574</Total>
        <ProgramServices>192124</ProgramServices>
        <ManagementAndGeneral>20450</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>360</Total>
        <ManagementAndGeneral>360</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>20400</Total>
        <ManagementAndGeneral>20400</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>62127</Total>
        <ProgramServices>22709</ProgramServices>
        <ManagementAndGeneral>39418</ManagementAndGeneral>
      </FeesForServicesOther>
      <Advertising>
        <Total>21067</Total>
        <ManagementAndGeneral>21067</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>6447</Total>
        <ManagementAndGeneral>6447</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>7281</Total>
        <ManagementAndGeneral>7281</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>411530</Total>
        <ProgramServices>401530</ProgramServices>
        <ManagementAndGeneral>10000</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>907</Total>
        <ProgramServices>907</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>12681</Total>
        <ProgramServices>12681</ProgramServices>
      </ConferencesMeetings>
      <Interest>
        <Total>8161</Total>
        <ManagementAndGeneral>8161</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>2937</Total>
        <ProgramServices>2866</ProgramServices>
        <ManagementAndGeneral>71</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>9937</Total>
        <ProgramServices>9696</ProgramServices>
        <ManagementAndGeneral>241</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>PENALTIES ON TAXES</Description>
        <Total>68625</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>68625</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>MISC. EXPENSE</Description>
        <Total>48811</Total>
        <ManagementAndGeneral>48811</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PROGRAM SUPPLIES</Description>
        <Total>37805</Total>
        <ProgramServices>37805</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>STUDENTS - FOOD</Description>
        <Total>2380</Total>
        <ProgramServices>2380</ProgramServices>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>375</Total>
        <ProgramServices>375</ProgramServices>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>3734387</Total>
        <ProgramServices>3212734</ProgramServices>
        <ManagementAndGeneral>521653</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>27996</BOY>
        <EOY>50672</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>195424</BOY>
        <EOY>140825</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>113835</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>113835</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>2937</BOY>
        <EOY>0</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>226357</BOY>
        <EOY>191497</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>583917</BOY>
        <EOY>389891</EOY>
      </AccountsPayableAccruedExpenses>
      <LoansFromOfficersDirectors>
        <BOY>16660</BOY>
        <EOY>146567</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <BOY>100000</BOY>
        <EOY>100000</EOY>
      </MortNotesPyblSecuredInvestProp>
      <TotalLiabilities>
        <BOY>700577</BOY>
        <EOY>636458</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-474220</BOY>
        <EOY>-444961</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-474220</BOY>
        <EOY>-444961</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>226357</BOY>
        <EOY>191497</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>29259</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>1</AuditCommittee>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus3Years>14000</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>28841</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>53663</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>76676</CurrentTaxYear>
        <Total>173180</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus3Years>14000</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>28841</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>53663</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>76676</CurrentTaxYear>
        <Total>173180</Total>
      </Total170>
      <AmountsSubstContributorsTotal>46536</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>126644</PublicSupportTotal170>
      <TotalSupport>173180</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>3690847</GrossReceiptsFromAdmissionsEtc>
      <First5Years170>X</First5Years170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Equipment>
        <OtherCostOrOtherBasis>113835</OtherCostOrOtherBasis>
        <Depreciation>113835</Depreciation>
        <BookValue>0</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>0</TotalOfBookValueLandBuildings>
      <TotRevenueEtcAuditedFinclStmt>3763646</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>3763646</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>3763646</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>3734387</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>3734387</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>3734387</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleE documentId="RetDoc1040400001">
      <NondiscriminatoryPolicyStmt>1</NondiscriminatoryPolicyStmt>
      <PolicyStatementInBrochuresEtc>1</PolicyStatementInBrochuresEtc>
      <PolicyPublViaBroadcastMedia>1</PolicyPublViaBroadcastMedia>
      <MaintRacialCompositionRecords>1</MaintRacialCompositionRecords>
      <MaintScholarshipsRecords>1</MaintScholarshipsRecords>
      <MaintCopiesOfBrochuresEtc>1</MaintCopiesOfBrochuresEtc>
      <MaintCopiesOfAllSolicitations>1</MaintCopiesOfAllSolicitations>
      <DiscriminateRaceStudentsRights>0</DiscriminateRaceStudentsRights>
      <DiscriminateRaceAdmissPolicies>0</DiscriminateRaceAdmissPolicies>
      <DiscriminateRaceEmplmnFaculty>0</DiscriminateRaceEmplmnFaculty>
      <DiscriminateRaceScholarships>0</DiscriminateRaceScholarships>
      <DiscriminateRaceEducPolicies>0</DiscriminateRaceEducPolicies>
      <DiscriminateRaceUseOfFclts>0</DiscriminateRaceUseOfFclts>
      <DiscriminateRaceAthleticProg>0</DiscriminateRaceAthleticProg>
      <DiscriminateRaceOtherActy>0</DiscriminateRaceOtherActy>
      <GovernmentFinancialAidReceived>1</GovernmentFinancialAidReceived>
      <GovernmentFinancialAidRevoked>0</GovernmentFinancialAidRevoked>
      <ComplianceWithRevProc7550>1</ComplianceWithRevProc7550>
      <Form990ScheduleEPartII>
        <Identifier>EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION</Identifier>
        <ReturnReference>SCHEDULE E, PART I, LINE 3</ReturnReference>
        <Explanation>AVAILABLE ON ORGANIZATION'S WEBSITE.</Explanation>
      </Form990ScheduleEPartII>
    </IRS990ScheduleE>
    <IRS990ScheduleG documentId="RetDoc1041200001">
      <EmailSolicitations>X</EmailSolicitations>
      <PhoneSolicitations>X</PhoneSolicitations>
      <InPersonSolicitations>X</InPersonSolicitations>
      <SolicitationOfNonGovtGrants>X</SolicitationOfNonGovtGrants>
      <SpecialFundraisingEvents>X</SpecialFundraisingEvents>
      <AgreementRefFundraising>0</AgreementRefFundraising>
      <LicensedStates>MA</LicensedStates>
      <EventsInformation>
        <NameOfEvent1>A TOAST TO PROGRESS</NameOfEvent1>
        <GrossReceiptsEvent1>23029</GrossReceiptsEvent1>
        <GrossRevenueEvent1>23029</GrossRevenueEvent1>
        <NonCashPrizesEvent1>1197</NonCashPrizesEvent1>
        <RentFacilityCostsEvent1>2267</RentFacilityCostsEvent1>
        <OtherDirectExpensesEvent1>2199</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>23029</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>23029</GrossRevenueTotalEvents>
        <NonCashPrizesTotalEvents>1197</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>2267</RentFacilityCostsTotalEvents>
        <OtherDirectExpensesTotalEvents>2199</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>5663</DirectExpenseSummaryEvents>
        <NetIncomeSummary>17366</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoanTable>
        <NameBusiness>
          <BusinessNameLine1>RCS BEHAVIORAL &amp; EDUCATIONAL CONSULTING</BusinessNameLine1>
        </NameBusiness>
        <RelationshipWithOrganization>OWNED BY BOARD MEMBERS</RelationshipWithOrganization>
        <PurposeOfLoan>TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>106345</OriginalPrincipalAmount>
        <BalanceDue>106345</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>1</ApprovedByBoard>
        <WrittenAgreement>0</WrittenAgreement>
      </LoanTable>
      <LoanTable>
        <NameBusiness>
          <BusinessNameLine1>MINI-MIRACLES LLC</BusinessNameLine1>
        </NameBusiness>
        <RelationshipWithOrganization>OWNED BY BOARD MEMBERS</RelationshipWithOrganization>
        <PurposeOfLoan>TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <OriginalPrincipalAmount>40222</OriginalPrincipalAmount>
        <BalanceDue>40222</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>1</ApprovedByBoard>
        <WrittenAgreement>0</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>146567</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>RCS BEHAVIORAL AND EDUCATION CONSULTING</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>ENTITY OWNED BY OFFICERS AND DIRECTORS</Relationship>
        <AmountOfTransaction>311978</AmountOfTransaction>
        <DescriptionOfTransaction>RENTS SPACE TO THE ORGANIZATIONSHARES OPERATING COSTS</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>MINI-MIRACLES</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>ENTITY OWNED BY OFFICERS AND DIRECTORS</Relationship>
        <AmountOfTransaction>40222</AmountOfTransaction>
        <DescriptionOfTransaction>SHARED OPERATING COSTS</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>ALVIN LAVOIE</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>ENTITY OWNED BY OFFICERS AND DIRECTORS</Relationship>
        <AmountOfTransaction>11717</AmountOfTransaction>
        <DescriptionOfTransaction>PROVIDED FINANCIAL ADVISORY SERVICES TO THE ORGANIZATION</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 2</ReturnReference>
        <Explanation>DENISE RIZZO, PRESIDENT/DIRECTOR, AND LOUIS RANNIERI, CEO ARE MARRIED AND DENISE RIZZO AND NATALIE RIZZO, OFFICE MANAGER/DIRECTOR ARE SISTERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE FORM 990 IS REVIEWED BY BOARD MEMBERS AND IS AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>MINI MIRACLES</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>6 STRATHMORE ROAD</AddressLine1>
          <City>NATICK</City>
          <State>MA</State>
          <ZIPCode>01760</ZIPCode>
        </AddressUS>
        <EIN>454047127</EIN>
        <PrimaryActivity>DAY CARE</PrimaryActivity>
        <LegalDomicileState>MA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>OFFICER IS THE OWNER OF RCS BEHAVIORAL &amp; EDUCATIONAL CONSULTING</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>RELATED</PredominantIncomeType>
        <ShareOfTotalIncome>899171</ShareOfTotalIncome>
        <ShareOfEOYAssets>28744</ShareOfEOYAssets>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIII>
      <Form990ScheduleRPartIII>
        <NameOfRelatedOrg>
          <BusinessNameLine1>RCS BEHAVIORAL &amp; EDUCATIONAL CONSULTING</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>6 STRATHMORE ROAD</AddressLine1>
          <City>NATICK</City>
          <State>MA</State>
          <ZIPCode>01760</ZIPCode>
        </AddressUS>
        <EIN>510444018</EIN>
        <PrimaryActivity>CONSULTING SERVICES</PrimaryActivity>
        <LegalDomicileState>MA</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>OFFICER IS THE OWNER OF MINI MIRACLES LLC</BusinessNameLine1>
        </DirectControllingEntityName>
        <PredominantIncomeType>RELATED</PredominantIncomeType>
        <ShareOfTotalIncome>1791687</ShareOfTotalIncome>
        <ShareOfEOYAssets>301307</ShareOfEOYAssets>
        <DisproportionateAllocations>0</DisproportionateAllocations>
        <GeneralOrManagingPartner>0</GeneralOrManagingPartner>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <DividendsRelatedOrganization>0</DividendsRelatedOrganization>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
    </IRS990ScheduleR>
  </ReturnData>
</Return>