Civic Intelligence

The IDILL Learning Foundation Inc

990 • Fiscal year 2018 • EIN 04-3507398

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 19, 2019

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

87th percentile

0.59x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.18x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

70th percentile

14%

Higher net margin than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

65th percentile

$49,746

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

84th percentile

32%

Faster asset growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

82nd percentile

36%

Faster revenue growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$192,400

Up $46,728 (+32%) from 2017

Net Assets

Up

$78,820

Up $86,538 (+1121%) from 2017

Liabilities

Down

$113,580

Down $39,810 (-26%) from 2017

Revenue

Up

$631,539

Up $166,657 (+36%) from 2017

Expenses

Up

$545,001

Up $14,810 (+2.8%) from 2017

Net Income

Up

$86,538

Up $151,847 (+233%) from 2017

Historical Trend

Balance Sheet Trend

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

2018

Assets$192,400
Liabilities$113,580
Net Assets$78,820

Operations Trend

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

2018

Revenue$631,539
Expenses$545,001
Net Income$86,538
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 19, 2019
Return Version
2018v3.1
Gross Receipts
$631,885
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.

To provide quality, affordable educational after school programs, summer camps and other related activities to local and low-income families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$126,739$114,591▼ $12,148
Loans From Officers Directors$91,273$94,470▲ $3,197
Savings and Temporary Cash Investments$8,374$61,470▲ $53,096
Land, Buildings, and Equipment, Net$2,928$8,708▲ $5,780
Total Assets$145,672$192,400▲ $46,728
Other Assets Total$7,631$7,631→ $0
Liabilities
Other Liabilities$48,630$16,399▼ $32,231
Accounts Payable and Accrued Expenses$13,487$2,711▼ $10,776
Total Liabilities$153,390$113,580▼ $39,810
Net Assets / Fund Balance
Unrestricted Net Assets$-7,718$78,820▲ $86,538
Total Net Assets Fund Balance$-7,718$78,820▲ $86,538
Total Liabilities and Net Assets / Fund Balance$145,672$192,400▲ $46,728

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,708$28,123$36,831
Leasehold Improvements-$3,360$3,360
Other Land Buildings-$849$849
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jonathan HsuKey Employee$49,746$49,746
Jo-mei Lee HsuSecretary/te$33,308$33,308

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$631,829
Investment Income
$-290
Other Revenue
$0
Change in Net Assets
$86,538
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,196
Salaries, Compensation, and Employee Benefits$227,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$208,955--$208,955
Occupancy$134,884--$134,884
All Other Expenses$34,094--$34,094
Payroll Taxes$18,850--$18,850
Fees for Services Accounting$16,037--$16,037
Other Expenses$11,525--$11,525
Depreciation Depletion$3,374--$3,374
Advertising$3,181--$3,181
Interest$1,745--$1,745
Total Functional Expenses$545,001$0$0$545,001
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$91,273$94,470▲ $3,197
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expense$7,909
Accrued Rent$6,952
State W/h Payable$1,211
Accrued Suta Payable$327
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
Chi Tien Hsu
Title
President
Phone
6174264126
Signed
2019-09-19

Organization Details

Principal Officer
Chi Tien Hsu
Formed
1999
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
10

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
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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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IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03360
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0849
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0849
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt07909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16952
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21211
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3327
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED RENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2STATE W/H PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED SUTA PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08708
IRS990ScheduleD/TotalLiabilityAmt016399
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CHI-TIEN HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1JO MEI LEE HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2JONATHAN HSU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SECRETARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2SON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENT - SEE BELOW
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TEACHING SALARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2SOFTWARE ENGINEER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt094470
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO COVER OPERATIONAL EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CHI-TIEN HSU
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0PRESIDENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0DURING 2018, IDIIL LEARNING FOUNDATION LEASED THEIR NEWTON EDUCATIONAL FACILITY FROM CHI-TIEN HSU, PRESIDENT. TOTAL RENTS PAID FROM IDIIL TO DR. HSU DURING 2018 TOTALLED 22,600. JO-MEI LEE HSU, WIFE OF DR. HSU, IS EMPLOYED AS A TEACHER AT IDIIL LEARNING FOUNDATION. HER COMPENSATION FOR 2018 WAS 33,309. 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 2017 WAS 49,746.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt094470
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHI TIEN HSU JO-MAI LEE HSU PRESIDENT SECRETARY SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING BOARD REVIEWS RETURN AND SIGN EFILING AUTHORIZATION FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PER REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145672
IRS990/TotalAssetsEOYAmt0192400
IRS990/TotalAssetsGrp/BOYAmt0145672
IRS990/TotalAssetsGrp/EOYAmt0192400
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0545001
IRS990/TotalFunctionalExpensesGrp/TotalAmt0545001
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0153390
IRS990/TotalLiabilitiesEOYAmt0113580
IRS990/TotalLiabilitiesGrp/BOYAmt0153390
IRS990/TotalLiabilitiesGrp/EOYAmt0113580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-7718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078820
IRS990/TotalProgramServiceExpensesAmt0545001
IRS990/TotalProgramServiceRevenueAmt0631829
IRS990/TotalReportableCompFromOrgAmt083054
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0631539
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0631539
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0192400
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-7718
IRS990/UnrestrictedNetAssetsGrp/EOYAmt078820
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0128 HYDE ST
IRS990/USAddress/AddressLine2Txt0128 HYDE ST
IRS990/USAddress/CityNm0NEWTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002461
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.IDIIL.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHI TIEN HSU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06174264126
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-19
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0115723CA98A01AFE11AA950A9DF946337A748E65
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0115723CA98A01AFE11AA950A9DF946337A748E65
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.184.208.114
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm009:04:58
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/PreparationDt02019-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM A LEONARD CPA
ReturnHeader/ReturnTs02019-11-15T09:04:58-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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
2018Detailed filing. Detailed filing data is available for this year.$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