Civic Intelligence

The IDILL Learning Foundation Inc

990 • Fiscal year 2014 • EIN 04-3507398

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

Organization ProfileWWW.IDIIL.COM
366 Tremont StreetBoston, MA 02116

(617) 426-4126

Siviq Scores

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

Liabilities / Assets

84th percentile

0.56x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

67th percentile

0.14x

Higher debt load relative to revenue than 67% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

56th percentile

$30,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

53rd percentile

3.4%

Faster asset growth than 53% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$164,167

Up $5,383 (+3.4%) from 2013

Net Assets

Down

$72,333

Down $7,615 (-9.5%) from 2013

Liabilities

Up

$91,834

Up $12,998 (+16%) from 2013

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin36th percentile

Revenue

Down

$656,844

Down $79,420 (-11%) from 2013

Expenses

Down

$664,459

Down $4,822 (-0.7%) from 2013

Net Income

Down

-$7,615

Down $74,598 (-111%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth53rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $184,069Liabilities 2010: $134,245Net Assets 2010: $49,8242010Assets 2011: $260,207Liabilities 2011: $82,845Net Assets 2011: $177,3622011Assets 2012: $230,848Liabilities 2012: $217,883Net Assets 2012: $12,9652012Assets 2013: $158,784Liabilities 2013: $78,836Net Assets 2013: $79,9482013Assets 2014: $164,167Liabilities 2014: $91,834Net Assets 2014: $72,3332014Assets 2015: $108,340Liabilities 2015: $137,008Net Assets 2015: -$28,6682015Assets 2016: $143,287Liabilities 2016: $85,696Net Assets 2016: $57,5912016Assets 2017: $145,672Liabilities 2017: $153,390Net Assets 2017: -$7,7182017Assets 2018: $192,400Liabilities 2018: $113,580Net Assets 2018: $78,8202018Assets 2019: $273,907Liabilities 2019: $26,536Net Assets 2019: $247,3712019Assets 2020: $859,217Liabilities 2020: $87,692Net Assets 2020: $771,5252020Assets 2021: $1,333,877Liabilities 2021: $57,851Net Assets 2021: $1,276,0262021Assets 2022: $2,653,690Liabilities 2022: $192,423Net Assets 2022: $2,461,2672022Assets 2023: $3,260,326Liabilities 2023: $140,376Net Assets 2023: $3,119,9502023Assets 2024: $3,765,545Liabilities 2024: $143,030Net Assets 2024: $3,622,5152024

Highlighted filing

2014

Assets$164,167
Liabilities$91,834
Net Assets$72,333
Open 2014 Filing

Operations Trend

Revenue Growth22nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $480,9272010Revenue 2011: $692,011Expenses 2011: $564,473Net Income 2011: $127,5382011Revenue 2012: $497,375Expenses 2012: $661,772Net Income 2012: -$164,3972012Revenue 2013: $736,264Expenses 2013: $669,281Net Income 2013: $66,9832013Revenue 2014: $656,844Expenses 2014: $664,459Net Income 2014: -$7,6152014Revenue 2015: $499,781Expenses 2015: $600,782Net Income 2015: -$101,0012015Revenue 2016: $677,523Expenses 2016: $591,264Net Income 2016: $86,2592016Revenue 2017: $464,882Expenses 2017: $530,191Net Income 2017: -$65,3092017Revenue 2018: $631,539Expenses 2018: $545,001Net Income 2018: $86,5382018Revenue 2019: $661,322Expenses 2019: $492,771Net Income 2019: $168,5512019Revenue 2020: $857,858Expenses 2020: $333,706Net Income 2020: $524,1522020Revenue 2021: $1,055,970Expenses 2021: $551,469Net Income 2021: $504,5012021Revenue 2022: $1,798,419Expenses 2022: $613,178Net Income 2022: $1,185,2412022Revenue 2023: $1,364,656Expenses 2023: $705,973Net Income 2023: $658,6832023Revenue 2024: $1,118,050Expenses 2024: $615,485Net Income 2024: $502,5652024

Highlighted filing

2014

Revenue$656,844
Expenses$664,459
Net Income-$7,615
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$656,844
Mission and Program Overview

Mission

To provide quality, affordable academically oriented after school activities to the children of the local community on a non discriminatory basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$78,345$69,918▼ $8,427
Cash and Non-Interest-Bearing Accounts$51,346$66,191▲ $14,845
Land, Buildings, and Equipment, Net$16,670$15,343▼ $1,327
Prepaid Expenses and Deferred Charges$3,520$4,770▲ $1,250
Intangible Assets$472$314▼ $158
Total Assets$158,784$164,167▲ $5,383
Other Assets Total$8,431$7,631▼ $800
Liabilities
Other Liabilities$65,073$75,741▲ $10,668
Accounts Payable and Accrued Expenses$13,763$16,093▲ $2,330
Total Liabilities$78,836$91,834▲ $12,998
Net Assets / Fund Balance
Unrestricted Net Assets$79,948$72,333▼ $7,615
Total Net Assets Fund Balance$79,948$72,333▼ $7,615
Total Liabilities and Net Assets / Fund Balance$158,784$164,167▲ $5,383

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,343$20,549$35,892
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jo-mei Lee HsuSecretary/te-$30,000$30,000
Chi Tien HsuPresidentFT$1,500$1,500

Board Members and Trustees

NameTitle
Anping ShenBoard
Hattie MckinisBoard
Lori De MartinBoard
Maria ArseneaultBoard
Michael LuBoard
Renne Chen LuBoard
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$656,826
Investment Income
$18
Other Revenue
$0
Change in Net Assets
$-7,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$399,731
Salaries, Compensation, and Employee Benefits$264,728
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$241,437$1,500-$242,937
Occupancy$147,810--$147,810
Conferences and Meetings$57,664--$57,664
Office Expenses$31,408--$31,408
Payroll Taxes$21,661$130-$21,791
All Other Expenses$17,809--$17,809
Insurance$13,903--$13,903
Other Expenses$12,134--$12,134
Fees for Services Legal$8,100--$8,100
Fees for Services Accounting$5,425--$5,425
Depreciation Depletion$4,486--$4,486
Advertising$4,125--$4,125
Interest$155--$155
Total Functional Expenses$662,829$1,630$0$664,459
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan From Officer$58,812
Rent Payable$16,046
Accrued Payroll Liabilities$883
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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, Page 6, Part VI, Line 2

“Chi tien hsu jo-mai lee hsu president secretary spouses”

Form 990, Page 6, Part VI, Line 11B

“Governing board reviews return and sign efiling authorization forms.”

Form 990, Page 6, Part VI, Line 19

“PER REQUEST”

Filing and Contact Details

Filer

Filer Name
The Idiil Learning Foundation Inc
EIN
04-3507398
Phone
6174264126
Address
366 TREMONT STREET, BOSTON, MA 02116

Signing Officer

Name
Dr Chi-tien Hsu
Title
President
Phone
6174264126
Signed
2015-05-15

Organization Details

Principal Officer
Dr Chi-tien Hsu
Formed
1999
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
20
Volunteers
4

Preparer

Firm
W a Leonard & Co Pc
Address
1500 BOSTON PROVIDENCE TPKE STE 36, NORWOOD, MA 02062-4631
Preparer
William a Leonard CPA
Phone
7817622027
Supplemental Narrative

Additional Explanations

Form 990, Part III

“.”

Form 990, Page 2, Part III, Line 4D

“Depreciation of plant assets”

Raw XML Appendix379 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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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0692011
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0498965
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03082536
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015343
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020549
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035892
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058812
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt116046
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2883
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN FROM OFFICER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RENT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015343
IRS990ScheduleD/TotalLiabilityAmt075741
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CHI-TIEN HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1CHI-TIEN HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2JO MEI LEE HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt3JONATHAN HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SECRETARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3SON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd3false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT - SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LOAN TO CORPORATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2TEACHING SALARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3SOFTWARE ENGINEER
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0DURING 2014, IDIIL LEARNING FOUNDATION LEASED THEIR NEWTON EDUCATIONAL FACILITY FROM CHI-TIEN HSU, PRESIDENT. TOTAL RENTS PAID FROM IDIIL TO DR. HSU DURING 2014 TOTALLED 33,400. IN PRIOR YEARS DR. HSU, PRESIDENT OF IDIIL LEARNING FOUNDATION LOANED 56,071 TO THE CORPORATION. AS OF DECEMBER 31, 2014, THE CORPORATION OWES 53,482 TO DR. HSU AND IS REFLECTED AS A CURRENT LIABILITY OF THE CORPORATION. JO-MEI LEE HSU, WIFE OF DR. HSU, IS EMPLOYED AS A TEACHER AT IDIIL LEARNING FOUNDATION. HER COMPENSATION FOR 2014 WAS 30,000. SHE ALSO SERVES AS SECRETARY OF THE CORPORATION. JONATHAN HSU, SON OF DR. HSU, IS EMPLOYED AS A SOFTWARE ENGINEER AT IDIIL LEARNING FOUNDATION. HIS COMPENSATION FOR 2014 WAS 46,025.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION OF PLANT ASSETS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHI TIEN HSU JO-MAI LEE HSU PRESIDENT SECRETARY SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING BOARD REVIEWS RETURN AND SIGN EFILING AUTHORIZATION FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PER REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0158784
IRS990/TotalAssetsEOYAmt0164167
IRS990/TotalAssetsGrp/BOYAmt0158784
IRS990/TotalAssetsGrp/EOYAmt0164167
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01630
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0662829
IRS990/TotalFunctionalExpensesGrp/TotalAmt0664459
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078836
IRS990/TotalLiabilitiesEOYAmt091834
IRS990/TotalLiabilitiesGrp/BOYAmt078836
IRS990/TotalLiabilitiesGrp/EOYAmt091834
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079948
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt072333
IRS990/TotalOtherProgSrvcExpenseAmt012586
IRS990/TotalProgramServiceExpensesAmt0662829
IRS990/TotalProgramServiceRevenueAmt0656826
IRS990/TotalReportableCompFromOrgAmt031500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0656844
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0656844
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0158784
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0164167
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt079948
IRS990/UnrestrictedNetAssetsGrp/EOYAmt072333
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0366 TREMONT STREET
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002116
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.IDIIL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DR CHI-TIEN HSU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06174264126
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE IDIIL LEARNING FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0IDII
ReturnHeader/Filer/EIN0043507398
ReturnHeader/Filer/PhoneNum06174264126
ReturnHeader/Filer/USAddress/AddressLine1Txt0366 TREMONT STREET
ReturnHeader/Filer/USAddress/CityNm0BOSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002116
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043220874
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W A LEONARD & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01500 BOSTON PROVIDENCE TPKE STE 36
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0020624631
ReturnHeader/PreparerPersonGrp/PhoneNum07817622027
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A LEONARD CPA
ReturnHeader/ReturnTs02015-06-16T07:30:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$164,167
Liabilities
$91,834
Net assets
$72,333
Revenue
$656,844
Expenses
$664,459
Net income
-$7,615
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$0.14$3.62$1.12$0.62$0.50
2023Detailed filing. Detailed filing data is available for this year.$3.26$0.14$3.12$1.36$0.71$0.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.19$2.46$1.80$0.61$1.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.33$0.06$1.28$1.06$0.55$0.50
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.09$0.77$0.86$0.33$0.52
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.03$0.25$0.66$0.49$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.11$0.08$0.63$0.55$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.15$0.01$0.46$0.53$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.09$0.06$0.68$0.59$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.14$0.03$0.50$0.60$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.09$0.07$0.66$0.66$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.16$0.08$0.08$0.74$0.67$0.07
2012Summary only. Only limited summary data is available for this year.$0.23$0.22$0.01$0.50$0.66$0.16
2011Summary only. Only limited summary data is available for this year.$0.26$0.08$0.18$0.69$0.56$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.13$0.05$0.48