Civic Intelligence

On Our Way Learning Center

EIN 11-3094350 • 501(c)3 • Far Rockaway, NY

Profile

On our way learning center (the school) was incorporated and began operating as a not-for-profit education corporation in july 1992. The school operates as a preschool for children with learning disabilities. The school is reimbursed by third parties for services provided to approved students. These reimbursements are received from the new york state education department through the new york city department of education, which is its primary source of revenue. Early intervention services are reimbursed by the new york state department of health.

264 Beach 19th StreetFar Rockaway, NY 11691

www.onourwaylc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

19th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

32nd percentile

-2.0%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$0

Down $563,234 (-100%) from 2017

Liabilities

Down

$0

Down $607,006 (-100%) from 2017

Net Assets

Up

$0

Up $43,772 (+100%) from 2017

Revenue

Down

$3,714,294

Down $77,466 (-2.0%) from 2017

Expenses

Up

$4,152,623

Up $275,801 (+7.1%) from 2017

Net Income

Down

-$438,329

Down $353,267 (-415%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,379,481Liabilities 2010: $339,859Net Assets 2010: $1,039,6222010Assets 2011: $927,478Liabilities 2011: $211,285Net Assets 2011: $716,1932011Assets 2012: $876,921Liabilities 2012: $472,846Net Assets 2012: $404,0752012Assets 2013: $552,320Liabilities 2013: $416,482Net Assets 2013: $135,8382013Assets 2014: $463,452Liabilities 2014: $402,319Net Assets 2014: $61,1332014Assets 2015: $471,547Liabilities 2015: $481,150Net Assets 2015: -$9,6032015Assets 2016: $711,147Liabilities 2016: $611,361Net Assets 2016: $99,7862016Assets 2017: $563,234Liabilities 2017: $607,006Net Assets 2017: -$43,7722017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $7,633,6312010Expenses 2011: $7,033,1352011Revenue 2012: $5,446,268Expenses 2012: $5,758,386Net Income 2012: -$312,1182012Revenue 2013: $3,887,883Expenses 2013: $4,156,120Net Income 2013: -$268,2372013Revenue 2014: $3,946,375Expenses 2014: $4,021,080Net Income 2014: -$74,7052014Revenue 2015: $4,007,789Expenses 2015: $4,078,525Net Income 2015: -$70,7362015Revenue 2016: $4,146,144Expenses 2016: $4,056,955Net Income 2016: $89,1892016Revenue 2017: $3,791,760Expenses 2017: $3,876,822Net Income 2017: -$85,0622017Revenue 2018: $3,714,294Expenses 2018: $4,152,623Net Income 2018: -$438,3292018

Highlighted filing

2018

Revenue$3,714,294
Expenses$4,152,623
Net Income-$438,329

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 8, 2019
Return Version
2017v2.3
Gross Receipts
$3,714,294
Mission and Program Overview

Mission

On our way learning center (the school) was incorporated and beganoperating as a not-for-profit education corporation in july 1992. Theschool operates as a preschool for children with learning disabilities.the school is reimbursed by third parties for services provided toapproved students. These reimbursements are received from the new yorkstate education department through the new york city department ofeducation, which is its primary source of revenue. Early interventionservices are reimbursed by the new york state department of health.

Special education preschool

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$504,180$0▼ $504,180
Land, Buildings, and Equipment, Net$33,176$0▼ $33,176
Cash and Non-Interest-Bearing Accounts$25,878$0▼ $25,878
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$563,234$0▼ $563,234
Other Assets Total-$0-
Liabilities
Other Liabilities$269,277$0▼ $269,277
Accounts Payable and Accrued Expenses$213,288--
Mortgage Notes Payable Secured by Investment Property$124,441--
Total Liabilities$607,006$0▼ $607,006
Net Assets / Fund Balance
Unrestricted Net Assets$-43,772$0▲ $43,772
Total Net Assets Fund Balance$-43,772$0▲ $43,772
Total Liabilities and Net Assets / Fund Balance$563,234$0▼ $563,234
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joel KaplanCEOFT$80,000$80,000

Board Members and Trustees

NameTitle
Lloyd KeilsonPresident
Allan RekantDirector
David FriedmanDirector
David GoldfarbDirector
Richard AltabeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$70,579
Program Service Revenue
$3,498,377
Investment Income
$8
Other Revenue
$145,330
Change in Net Assets
$-438,329
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,363,006
Other Expenses$789,617
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,821,384--$2,821,384
Payroll Taxes$275,969--$275,969
Occupancy$235,393$20,469-$255,862
Fees for Services Other$199,533--$199,533
Other Employee Benefits$185,653--$185,653
Current Officers, Directors, Trustees, and Key Employees-$80,000-$80,000
Fees for Services Accounting-$72,381-$72,381
Office Expenses$28,624$15,412-$44,036
Information Technology$19,408$1,688-$21,096
Insurance$16,506$1,435-$17,941
Other Expenses$15,353$1,335-$16,688
All Other Expenses$7,684--$7,684
Interest-$6,205-$6,205
Depreciation Depletion-$4,005-$4,005
Advertising$3,245--$3,245
Fees for Services Legal-$3,020-$3,020
Travel-$41-$41
Total Functional Expenses$3,908,534$244,089$0$4,152,623
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 11B

Copies of the 990 were distributed to the board members for reveiw prior to filing with the irs. They had the opportunity to request changes to the cpa firm that prepared the form, and received a final version before filing.

Form 990, Part VI, Section B, Line 12C

Officers, directors, trustees shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which such individual is involved that he or she believes could contribute to a conflict of interest arising.

Form 990, Part VI, Section B, Line 15

Ceo's salary was approved by the board in september 2017.

Form 990, Part VI, Section C, Line 19

The organization will provide copies of its governing documents and financial statements upon request.

Filing and Contact Details

Filer

Filer Name
On Our Way Learning Center
EIN
11-3094350
Phone
7188682961
Address
264 BEACH 19TH STREET, FAR ROCKAWAY, NY 11691

Signing Officer

Name
Joel Kaplan
Title
CEO
Phone
7188682961
Signed
2019-01-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joel Kaplan
Formed
1992
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
104
Volunteers
5

Preparer

Firm
Billet Feit & Preis Pc
Address
42 BROADWAY SUITE 1815, NEW YORK, NY 10004
Preparer
Yussie Steier
Phone
2124253300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Organization ceased opertions at end of year.

FORM 990, PART XI, LINE 9:

Organization ceased operations 482,101.

Raw XML AppendixShowing 400 of 411 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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IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0ON OUR WAY LEARNING CENTER HAD A RACIALLY NONDISCRIMINATORY POLICY IN PLACE. THE POLICY CAN BE SEEN THROUGH THE DIVERSE COMPOSITION OF ITS STUDENT BODY, WHICH REPRESENTS ALL RACIAL SEGMENTS FOUND IN THE LOCAL COMMUNITY.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1SCHOOL RECEIVES GOVERNMENT FUNDING FOR SPECIAL EDUCATIONAL SERVICES
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd00
IRS990ScheduleN/AttorneyGeneralNotifiedInd00
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02018-06-30
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt00
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0ACTUAL CASH VALUE
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THERE WERE NO ASSETS LEFT TO DISTRIBUTE AFTER ALL ACCOUNTS RECEIVABLE WERE COLLECTED OR WRITTEN OFF AND CASH IN BANK WAS COMPLETELY EXPENDED.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION CEASED OPERTIONS AT END OF YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE 990 WERE DISTRIBUTED TO THE BOARD MEMBERS FOR REVEIW PRIOR TO FILING WITH THE IRS. THEY HAD THE OPPORTUNITY TO REQUEST CHANGES TO THE CPA FIRM THAT PREPARED THE FORM, AND RECEIVED A FINAL VERSION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS, DIRECTORS, TRUSTEES SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH SUCH INDIVIDUAL IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CEO'S SALARY WAS APPROVED BY THE BOARD IN SEPTEMBER 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATION CEASED OPERATIONS 482,101.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0563234
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0563234
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt070579
IRS990/TotalEmployeeCnt0104
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0244089
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03908534
IRS990/TotalFunctionalExpensesGrp/TotalAmt04152623
IRS990/TotalGrossUBIAmt08
IRS990/TotalLiabilitiesBOYAmt0607006
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0607006
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-43772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt03908534
IRS990/TotalProgramServiceRevenueAmt03498377
IRS990/TotalReportableCompFromOrgAmt080000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03643707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03714294
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0563234
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt041
IRS990/TravelGrp/TotalAmt041
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-43772
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0264 BEACH 19TH STREET
IRS990/USAddress/CityNm0FAR ROCKAWAY
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011691
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.ONOURWAYLC.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOEL KAPLAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07188682961
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ON OUR WAY LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0ONOU
ReturnHeader/Filer/EIN0113094350
ReturnHeader/Filer/PhoneNum07188682961
ReturnHeader/Filer/USAddress/AddressLine1Txt0264 BEACH 19TH STREET
ReturnHeader/Filer/USAddress/CityNm0FAR ROCKAWAY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011691
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId02BAB4CF4FDA6361F54564B4DE839E61C759617F3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07976E27EA537A2528AFD4534CEC7185AB37FE28A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.101.14.123
ReturnHeader/FilingSecurityInformation/IPDt02019-01-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm010:14:38
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0132839033
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BILLET FEIT & PREIS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt042 BROADWAY SUITE 1815

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