﻿<?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="2010v3.4">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-05-15T07:40:26-05:00</Timestamp>
    <TaxPeriodEndDate>2011-06-30</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>BOLLUS LYNCH LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>89 SHREWSBURY STREET</AddressLine1>
        <City>WORCESTER</City>
        <State>MA</State>
        <ZIPCode>01604</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-07-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>208511604</EIN>
      <Name>
        <BusinessNameLine1>RCS LEARNING CENTER INC</BusinessNameLine1>
      </Name>
      <NameControl>RCSL</NameControl>
      <Phone>5086505943</Phone>
      <USAddress>
        <AddressLine1>6 STRATHMORE ROAD</AddressLine1>
        <City>NATICK</City>
        <State>MA</State>
        <ZIPCode>01760</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>DENISE RIZZO</Name>
      <Title>EXECUTIVE DIRECTOR</Title>
      <Phone>5086505943</Phone>
      <DateSigned>2012-05-07</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>BARBARA E KING</Name>
      <Phone>5087557107</Phone>
      <DatePrepared>2012-04-30</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="7">
    <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>3457945</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 DISABILITES.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>8</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>5</NbrIndependentVotingMembers>
      <TotalNbrEmployees>100</TotalNbrEmployees>
      <TotalNbrVolunteers>0</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>14000</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>28841</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3135905</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3405935</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>0</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>0</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>0</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>19703</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>3149905</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>3454479</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>0</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersPriorYear>0</BenefitsPaidToMembersPriorYear>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>2429013</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>2731209</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpPriorYear>0</TotalProfFundrsngExpPriorYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>604804</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>635983</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>3033817</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>3367192</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>116088</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>87287</RevenuesLessExpensesCY>
      <TotalAssetsBOY>194168</TotalAssetsBOY>
      <TotalAssetsEOY>175628</TotalAssetsEOY>
      <TotalLiabilitiesBOY>749790</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>643963</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>-555622</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-468335</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO PROVIDE THE HIGHEST QUALITY OF INDIVUDALIZED BEHAVORIAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES</MissionDescription>
      <SignificantNewProgramServices>0</SignificantNewProgramServices>
      <SignificantChange>0</SignificantChange>
      <Expense>3001926</Expense>
      <Revenue>3405935</Revenue>
      <Description>TO PROVIDE THE HIGHEST QUALITY INDIVIDUALIZED BEHAVORIAL AND EDUCATIONAL SERVICES TO CHILDREN WITH AUTISM SPECTRUM DISORDERS AND OTHER DVELOMENTAL DISABILITIES.</Description>
      <TotalProgramServiceExpense>3001926</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc1039100001">1</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1234500001">1</ScheduleBRequired>
      <PoliticalActivities>0</PoliticalActivities>
      <LobbyingActivities>0</LobbyingActivities>
      <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">1</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>0</ProfessionalFundraising>
      <FundraisingActivities>0</FundraisingActivities>
      <Gaming>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>0</DisregardedEntity>
      <RelatedEntity>0</RelatedEntity>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>0</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>0</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>0</ActivitiesConductedPartnership>
      <ScheduleORequired>1</ScheduleORequired>
      <NumberFormsTransmittedWith1096>7</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <ComplianceWithBackupWitholding>1</ComplianceWithBackupWitholding>
      <NumberOfEmployees>100</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>
      <ExcessBusinessHoldings>0</ExcessBusinessHoldings>
      <TaxableDistributions>0</TaxableDistributions>
      <DistributionToDonor>0</DistributionToDonor>
      <IndoorTanningServices>0</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>8</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>5</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>1</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>1</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>1</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>0</WhistleblowerPolicy>
      <DocumentRetentionPolicy>1</DocumentRetentionPolicy>
      <CompensationProcessCEO>0</CompensationProcessCEO>
      <CompensationProcessOther>0</CompensationProcessOther>
      <InvestmentInJointVenture>0</InvestmentInJointVenture>
      <StatesWhereCopyOfReturnIsFiled>MA</StatesWhereCopyOfReturnIsFiled>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>NATALIE RIZZO</BusinessNameLine1>
        </NameBusiness>
        <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>CHAIRMAN</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>140000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>7497</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DENISE RIZZO</NamePerson>
        <Title>PRESIDENT/TREASURER</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <HighestCompensatedEmployee>X</HighestCompensatedEmployee>
        <ReportableCompFromOrganization>135000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>NATALIE RIZZO</NamePerson>
        <Title>SECRETARY/CLERK</Title>
        <AverageHoursPerWeek>40.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>60000</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>2001</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>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BRIAN KILCOYNE</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>CONNOR BARNES</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>WALTER OSTERMAN</NamePerson>
        <Title>BOARD MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>335000</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>9498</TotalOtherCompensation>
      <NumberIndividualsGT100K>2</NumberIndividualsGT100K>
      <FormersListed>0</FormersListed>
      <TotalCompGT150K>0</TotalCompGT150K>
      <CompensationFromOtherSources>0</CompensationFromOtherSources>
      <NumberOfContractorsGT100K>0</NumberOfContractorsGT100K>
      <AllOtherContributions>28841</AllOtherContributions>
      <NoncashContributions>22000</NoncashContributions>
      <TotalContributions>28841</TotalContributions>
      <ProgramServiceRevenue>
        <Description>TUITION INCOME - INTEN</Description>
        <BusinessCode>611110</BusinessCode>
        <TotalRevenueColumn>3193879</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3193879</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>TUITION INCOME - DAY</Description>
        <BusinessCode>611110</BusinessCode>
        <TotalRevenueColumn>211156</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>211156</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>PT &amp; OT INCOME</Description>
        <BusinessCode>611110</BusinessCode>
        <TotalRevenueColumn>900</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>900</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3405935</TotalProgramServiceRevenue>
      <GrossIncomeFundraisingEvents>6871</GrossIncomeFundraisingEvents>
      <FundraisingDirectExpenses>3466</FundraisingDirectExpenses>
      <NetIncomeFromFundraisingEvents>
        <TotalRevenueColumn>3405</TotalRevenueColumn>
        <ExclusionAmount>3405</ExclusionAmount>
      </NetIncomeFromFundraisingEvents>
      <OtherRevenueMisc>
        <Description>MISC. INCOME</Description>
        <BusinessCode>611110</BusinessCode>
        <TotalRevenueColumn>16298</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>16298</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <TotalOtherRevenue>16298</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>3454479</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3422233</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>3405</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>335000</Total>
        <ProgramServices>205000</ProgramServices>
        <ManagementAndGeneral>130000</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>1893295</Total>
        <ProgramServices>1828158</ProgramServices>
        <ManagementAndGeneral>65137</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>229175</Total>
        <ProgramServices>220471</ProgramServices>
        <ManagementAndGeneral>8704</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>273739</Total>
        <ProgramServices>249585</ProgramServices>
        <ManagementAndGeneral>24154</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>43972</Total>
        <ManagementAndGeneral>43972</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>9000</Total>
        <ProgramServices>9000</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>23690</Total>
        <ManagementAndGeneral>23690</ManagementAndGeneral>
      </Advertising>
      <OfficeExpenses>
        <Total>9814</Total>
        <ManagementAndGeneral>9814</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>8240</Total>
        <ManagementAndGeneral>8240</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>398107</Total>
        <ProgramServices>388433</ProgramServices>
        <ManagementAndGeneral>9674</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>4483</Total>
        <ProgramServices>4483</ProgramServices>
      </Travel>
      <ConferencesMeetings>
        <Total>10826</Total>
        <ProgramServices>10826</ProgramServices>
      </ConferencesMeetings>
      <Interest>
        <Total>11856</Total>
        <ManagementAndGeneral>11856</ManagementAndGeneral>
      </Interest>
      <DepreciationDepletion>
        <Total>22767</Total>
        <ProgramServices>22214</ProgramServices>
        <ManagementAndGeneral>553</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>26883</Total>
        <ProgramServices>25979</ProgramServices>
        <ManagementAndGeneral>904</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>PROGRAM SUPPLIES</Description>
        <Total>35012</Total>
        <ProgramServices>35012</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PENALTIES &amp; BANK CHARGE</Description>
        <Total>22153</Total>
        <ManagementAndGeneral>22153</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LICENSES &amp; PERMITS</Description>
        <Total>5589</Total>
        <ProgramServices>2765</ProgramServices>
        <ManagementAndGeneral>2824</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT EXPENSE</Description>
        <Total>3591</Total>
        <ManagementAndGeneral>3591</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>3367192</Total>
        <ProgramServices>3001926</ProgramServices>
        <ManagementAndGeneral>365266</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>45864</BOY>
        <EOY>44358</EOY>
      </CashNonInterestBearing>
      <AccountsReceivable>
        <BOY>110237</BOY>
        <EOY>115970</EOY>
      </AccountsReceivable>
      <LandBuildingsEquipmentBasis>113835</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>98535</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>38067</BOY>
        <EOY>15300</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>194168</BOY>
        <EOY>175628</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>46093</BOY>
        <EOY>71981</EOY>
      </AccountsPayableAccruedExpenses>
      <LoansFromOfficersDirectors>
        <BOY>249403</BOY>
        <EOY>9862</EOY>
      </LoansFromOfficersDirectors>
      <MortNotesPyblSecuredInvestProp>
        <EOY>100000</EOY>
      </MortNotesPyblSecuredInvestProp>
      <OtherLiabilities>
        <BOY>454294</BOY>
        <EOY>462120</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>749790</BOY>
        <EOY>643963</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <CapStckTrstPrinCurrentFunds>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </CapStckTrstPrinCurrentFunds>
      <PaidInCapSrplsLandBldgEqpFund>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </PaidInCapSrplsLandBldgEqpFund>
      <RetainedEarningsEndowmentEtc>
        <BOY>-555622</BOY>
        <EOY>-468335</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>-555622</BOY>
        <EOY>-468335</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>194168</BOY>
        <EOY>175628</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>87287</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>0</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>1</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>1</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus1Year>14000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>28841</CurrentTaxYear>
        <Total>42841</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus1Year>14000</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>28841</CurrentTaxYear>
        <Total>42841</Total>
      </Total170>
      <PublicSupportTotal170>42841</PublicSupportTotal170>
      <TotalSupport>42841</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>6541840</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>98535</Depreciation>
        <BookValue>15300</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>15300</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>PREPAID TUITION</Description>
        <Amount>30331</Amount>
      </OtherLiabilities>
      <OtherLiabilities>
        <Description>ACCRUED EXPENSES</Description>
        <Amount>431789</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>462120</TotalOfAmounts>
      <TotalRevenue>3454479</TotalRevenue>
      <TotalExpenses>3367192</TotalExpenses>
      <ExcessOrDeficitForYear>87287</ExcessOrDeficitForYear>
      <TotalAdjustments>0</TotalAdjustments>
      <ExcessOrDeficitPerFS>87287</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>3457945</TotRevenueEtcAuditedFinclStmt>
      <OtherRevenues>3466</OtherRevenues>
      <RevenueNotRptdF990>3466</RevenueNotRptdF990>
      <RevenueSubtotal>3454479</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>3454479</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>3370658</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>3466</OtherExpensesIncluded>
      <ExpensesNotRptdF990>3466</ExpensesNotRptdF990>
      <ExpensesSubtotal>3367192</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>3367192</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Explanation>SCHEDULE D, OPART X, QUESTION 2: MANAGEMENT ANNUALLY REVIEWS FOR UNCERTAIN TAX POSITIONS ALONG WITH ANY RELATED INTEREST AND PENALTIES AND BELIEVES THAT THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT WOULD HAVE A MATERIAL ADVERSE EFFECT, INDIVIDUALLY OR IN THE AGGREGATE UPON THE ORGANIZAITON'S STATEMENTS OF FINANCIAL POSITION, OR THE RELATED STATEMENTS OF ACTIVIITIES, OR CASH FLOWS.</Explanation>
      </Form990ScheduleDPartXIV>
    </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>
    </IRS990ScheduleE>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoanTable>
        <NameBusiness>
          <BusinessNameLine1>RCS BEHAVORIAL CONSULTING</BusinessNameLine1>
        </NameBusiness>
        <PurposeOfLoan>LOAN TO ORGANIZATION</PurposeOfLoan>
        <LoanToOrganization>X</LoanToOrganization>
        <BalanceDue>9862</BalanceDue>
        <Default>0</Default>
        <ApprovedByBoard>0</ApprovedByBoard>
        <WrittenAgreement>0</WrittenAgreement>
      </LoanTable>
      <TotalBalanceDue>9862</TotalBalanceDue>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>RCS BEHAVORIAL AND EDUCATION CONSULTING</BusinessNameLine1>
          </NameBusiness>
        </NameOfInterestedPerson>
        <Relationship>ENTITY OWNED BY OFFICERS &amp; DIRECTORS</Relationship>
        <AmountOfTransaction>291057</AmountOfTransaction>
        <DescriptionOfTransaction>RENTS SPACE TO ORGANIZATION</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 2</Identifier>
        <Explanation>DENISE RIZZO, PRESIDENT/DIRECTOR, AND LOUIS RANNIERI, TREASURER/DIRECTOR ARE MARRIED AND DENISE RIZZO AND NATALIE RIZZO CLERK/DIRECTOR ARE SISTERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE FORM 990 IS REVIEWED AND SIGNED BY BOARD MEMBERS AND IS AVAILABLE TO ALL BOARD MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>BOARD REVIEWS COMPARABLE ORGANIZATIONS SALARY INFORMATION</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>