Civic Intelligence

Worker Education Program Inc

990 • Fiscal year 2014 • EIN 04-3151418

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization ProfileWORKEREDUCATIONPROGRAM.ORG
1803 Dorchester AvenueDorchester, MA 02124

(617) 822-0130

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

87th percentile

0.41x

Higher debt load relative to assets than 87% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

30th percentile

-4.8%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$22,906

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

26th percentile

-12%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

1.4%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets87th percentile

Assets

Down

$33,017

Down $4,468 (-12%) from 2013

Net Assets

Down

$19,468

Down $5,729 (-23%) from 2013

Liabilities

Up

$13,549

Up $1,261 (+10%) from 2013

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin30th percentile

Revenue

Up

$118,791

Up $1,593 (+1.4%) from 2013

Expenses

Up

$124,520

Up $452 (+0.4%) from 2013

Net Income

Up

-$5,729

Up $1,141 (+17%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2010: $277,247Liabilities 2010: $61,612Net Assets 2010: $215,6352010Assets 2011: $102,611Liabilities 2011: $29,144Net Assets 2011: $73,4672011Assets 2012: $51,786Liabilities 2012: $19,719Net Assets 2012: $32,0672012Assets 2013: $37,485Liabilities 2013: $12,288Net Assets 2013: $25,1972013Assets 2014: $33,017Liabilities 2014: $13,549Net Assets 2014: $19,4682014Assets 2015: $26,945Liabilities 2015: $7,779Net Assets 2015: $19,1662015Assets 2016: $21,578Liabilities 2016: $2,750Net Assets 2016: $18,8282016Assets 2017: $1,597Liabilities 2017: $2,000Net Assets 2017: -$4032017

Highlighted filing

2014

Assets$33,017
Liabilities$13,549
Net Assets$19,468
Open 2014 Filing

Operations Trend

Revenue Growth50th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2010: $651,7442010Revenue 2011: $400,538Expenses 2011: $542,706Net Income 2011: -$142,1682011Expenses 2012: $134,8912012Revenue 2013: $117,198Expenses 2013: $124,068Net Income 2013: -$6,8702013Revenue 2014: $118,791Expenses 2014: $124,520Net Income 2014: -$5,7292014Revenue 2015: $68,683Expenses 2015: $68,985Net Income 2015: -$3022015Revenue 2016: $66,422Expenses 2016: $66,760Net Income 2016: -$3382016Revenue 2017: $12,283Expenses 2017: $31,514Net Income 2017: -$19,2312017

Highlighted filing

2014

Revenue$118,791
Expenses$124,520
Net Income-$5,729
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$118,791
Mission and Program Overview

Mission

The main purpose of the corporation is to offer worker-centered educational and training opportunities to entry-level unionized workers. The corporation partners with employers and unions to offer classes that help workers communicate better in english, increase their literacy skills, improve their math, acquire high school dimplomas, explore carreer advancement, or prepare for college.

Provide worker education training

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$28,999$26,593▼ $2,406
Savings and Temporary Cash Investments$4,803$3,485▼ $1,318
Land, Buildings, and Equipment, Net$983$239▼ $744
Total Assets$37,485$33,017▼ $4,468
Other Assets Total$2,700$2,700→ $0
Liabilities
Accounts Payable and Accrued Expenses$12,288$13,549▲ $1,261
Total Liabilities$12,288$13,549▲ $1,261
Net Assets / Fund Balance
Unrestricted Net Assets$25,197$19,468▼ $5,729
Total Net Assets Fund Balance$25,197$19,468▼ $5,729
Total Liabilities and Net Assets / Fund Balance$37,485$33,017▼ $4,468

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$239$7,464$7,703
Other Assets Org$2,700--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Esther D LeonelliExecutive DirectorPT$22,906$22,906

Board Members and Trustees

NameTitle
Geneva EvansPresident
Cheryl ClancyDirector
Tess EwingTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$116,786
Investment Income
$5
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$-5,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$102,307
Other Expenses$22,213
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,549$11,387-$56,936
Current Officers, Directors, Trustees, and Key Employees$18,325$4,581-$22,906
Pension Plan Contributions$12,159$3,040-$15,199
Occupancy$672$7,128-$7,800
Payroll Taxes$5,813$1,453-$7,266
Office Expenses$5,509$1,378-$6,887
Fees for Services Accounting$700$1,050-$1,750
Other Expenses$1,234$260-$1,234
Travel$658$165-$823
Depreciation Depletion-$744-$744
Total Functional Expenses$93,334$31,186$0$124,520
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The governing board and management reviews the tax return and approves for filing.”

Form 990, Part VI, Section C, Line 18

“All organization information is available upon request. Contact worker education program at (617) 822-0130.”

Form 990, Part VI, Section C, Line 19

“All organization information is available upon request. Contact worker education program at (617) 822-0130.”

Filing and Contact Details

Filer

Filer Name
Worker Education Program Inc
EIN
04-3151418
Phone
6178220130
Address
1803 DORCHESTER AVENUE, DORCHESTER, MA 02124

Signing Officer

Name
Esther Leonelli
Title
Executive Director
Phone
6172841228
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Esther D Leonelli
Formed
1992
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
6
Volunteers
0

Preparer

Firm
Barrett & Scibelli LLC
Address
8 WINCHESTER PLACE 201, WINCHESTER, MA 01890
Preparer
Christopher J Barrett CPA
Phone
7815702273
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Worker education program(wep)is exempt from income taxes as provided under section 501(c)(3) of the internal revenue code, and from excise taxes as an organization that is not a private foundation as defined in section 509(a)(2) thereof. Therefore, no provision or liability for income taxes has been included in the financial statements. Generally accepted accounting principles in the united states of america prescribe the threshold a tax position is required to meet before being recognized in the financial statements. A liability for uncertain tax positions is recognized and recorded as a component of current income tax expense for differences between financial and income tax reporting positions which do not meet this threshold. Any interest and penalties related to uncertain tax positions are recorded as a component of income tax expense. Wep has reviewed their income tax positions and have not identified any material uncertain tax positions and thus has not recorded any liability at december 31, 2013 or 2012. Wep's federal and state tax returns are subject to possible examination by taxing authorities until the expiration of the related returns statutes. In general, the federal and state tax returns have a three-year statute of limitations from the date the tax returns were due or filed, whichever is later. Wep is no longer subject to examinations by tax authorities for years prior to 2010, and has no open examinations as of the date of the financial statements.”

Raw XML Appendix353 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0THE MAIN PURPOSE OF THE CORPORATION IS TO OFFER WORKER-CENTERED EDUCATIONAL AND TRAINING OPPORTUNITIES TO ENTRY-LEVEL UNIONIZED WORKERS. THE CORPORATION PARTNERS WITH EMPLOYERS AND UNIONS TO OFFER CLASSES THAT HELP WORKERS COMMUNICATE BETTER IN ENGLISH, INCREASE THEIR LITERACY SKILLS, IMPROVE THEIR MATH, ACQUIRE HIGH SCHOOL DIMPLOMAS, EXPLORE CARREER ADVANCEMENT, OR PREPARE FOR COLLEGE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WORKER EDUCATION PROGRAM(WEP)IS EXEMPT FROM INCOME TAXES AS PROVIDED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND FROM EXCISE TAXES AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION AS DEFINED IN SECTION 509(A)(2) THEREOF. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA PRESCRIBE THE THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. A LIABILITY FOR UNCERTAIN TAX POSITIONS IS RECOGNIZED AND RECORDED AS A COMPONENT OF CURRENT INCOME TAX EXPENSE FOR DIFFERENCES BETWEEN FINANCIAL AND INCOME TAX REPORTING POSITIONS WHICH DO NOT MEET THIS THRESHOLD. ANY INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS ARE RECORDED AS A COMPONENT OF INCOME TAX EXPENSE. WEP HAS REVIEWED THEIR INCOME TAX POSITIONS AND HAVE NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS AND THUS HAS NOT RECORDED ANY LIABILITY AT DECEMBER 31, 2013 OR 2012. WEP'S FEDERAL AND STATE TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY TAXING AUTHORITIES UNTIL THE EXPIRATION OF THE RELATED RETURNS STATUTES. IN GENERAL, THE FEDERAL AND STATE TAX RETURNS HAVE A THREE-YEAR STATUTE OF LIMITATIONS FROM THE DATE THE TAX RETURNS WERE DUE OR FILED, WHICHEVER IS LATER. WEP IS NO LONGER SUBJECT TO EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2010, AND HAS NO OPEN EXAMINATIONS AS OF THE DATE OF THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0239
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02700
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD AND MANAGEMENT REVIEWS THE TAX RETURN AND APPROVES FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL ORGANIZATION INFORMATION IS AVAILABLE UPON REQUEST. CONTACT WORKER EDUCATION PROGRAM AT (617) 822-0130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ORGANIZATION INFORMATION IS AVAILABLE UPON REQUEST. CONTACT WORKER EDUCATION PROGRAM AT (617) 822-0130.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt037485
IRS990/TotalAssetsEOYAmt033017
IRS990/TotalAssetsGrp/BOYAmt037485
IRS990/TotalAssetsGrp/EOYAmt033017
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02000
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031186
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt093334
IRS990/TotalFunctionalExpensesGrp/TotalAmt0124520
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012288
IRS990/TotalLiabilitiesEOYAmt013549
IRS990/TotalLiabilitiesGrp/BOYAmt012288
IRS990/TotalLiabilitiesGrp/EOYAmt013549
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025197
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt019468
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt093334
IRS990/TotalProgramServiceRevenueAmt0116786
IRS990/TotalReportableCompFromOrgAmt022906
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116791
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0118791
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt037485
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033017
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0165
IRS990/TravelGrp/ProgramServicesAmt0658
IRS990/TravelGrp/TotalAmt0823
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt025197
IRS990/UnrestrictedNetAssetsGrp/EOYAmt019468
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01803 DORCHESTER AVENUE
IRS990/USAddress/CityNm0DORCHESTER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002125
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WORKEREDUCATIONPROGRAM.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ESTHER LEONELLI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172841228
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WORKER EDUCATION PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0WORK
ReturnHeader/Filer/EIN0043151418
ReturnHeader/Filer/PhoneNum06178220130
ReturnHeader/Filer/USAddress/AddressLine1Txt01803 DORCHESTER AVENUE
ReturnHeader/Filer/USAddress/CityNm0DORCHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002124
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460799858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARRETT & SCIBELLI LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08 WINCHESTER PLACE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WINCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001890
ReturnHeader/PreparerPersonGrp/PhoneNum07815702273
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER J BARRETT CPA
ReturnHeader/ReturnTs02015-11-16T17:01:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$33,017
Liabilities
$13,549
Net assets
$19,468
Revenue
$118,791
Expenses
$124,520
Net income
-$5,729
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.02$0.00$0.12$0.32$0.19
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.03$0.19$0.66$0.67$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.19$0.69$0.69$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.33$0.14$0.19$1.19$1.25$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.37$0.12$0.25$1.17$1.24$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.20$0.32$1.35
2011Summary only. Only limited summary data is available for this year.$1.03$0.29$0.73$4.01$5.43$1.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$0.62$2.16$6.52