Civic Intelligence

Metropolitan Learning Institute Inc.

990 • Fiscal year 2017 • EIN 11-3350641

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 31, 2018

9777 Queens BlvdRego Park, NY 11374

(718) 897-0482

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.11x

Higher debt load relative to assets than 32% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.12x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Net Margin

53rd percentile

4.4%

Higher net margin than 53% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

83rd percentile

$223,507

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2017 filings • NTEE B • $5M-$10M nonprofits • Source year 2017

Asset Growth

14th percentile

-5.6%

Faster asset growth than 14% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

40%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • NTEE B • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$7,091,317

Down $420,327 (-5.6%) from 2016

Net Assets

Up

$6,341,988

Up $273,761 (+4.5%) from 2016

Liabilities

Down

$749,329

Down $694,088 (-48%) from 2016

Revenue

Up

$6,183,721

Up $1,779,803 (+40%) from 2016

Expenses

Down

$5,909,960

Down $69,428 (-1.2%) from 2016

Net Income

Up

$273,761

Up $1,849,231 (+117%) from 2016

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2010: $4,656,403Liabilities 2010: $1,240,265Net Assets 2010: $3,416,1382010Assets 2011: $7,373,905Liabilities 2011: $1,250,793Net Assets 2011: $6,123,1122011Assets 2012: $9,258,934Liabilities 2012: $1,476,064Net Assets 2012: $7,782,8702012Assets 2013: $9,391,971Liabilities 2013: $1,239,814Net Assets 2013: $8,152,1572013Assets 2014: $9,264,357Liabilities 2014: $1,078,539Net Assets 2014: $8,185,8182014Assets 2015: $9,314,172Liabilities 2015: $1,670,475Net Assets 2015: $7,643,6972015Assets 2016: $7,511,644Liabilities 2016: $1,443,417Net Assets 2016: $6,068,2272016Assets 2017: $7,091,317Liabilities 2017: $749,329Net Assets 2017: $6,341,9882017Assets 2018: $5,151,972Liabilities 2018: $561,108Net Assets 2018: $4,590,8642018Assets 2019: $3,480,517Liabilities 2019: $449,982Net Assets 2019: $3,030,5352019Assets 2020: $4,216,286Liabilities 2020: $1,397,314Net Assets 2020: $2,818,9722020Assets 2021: $4,420,136Liabilities 2021: $2,384,452Net Assets 2021: $2,035,6842021Assets 2022: $5,853,409Liabilities 2022: $4,178,881Net Assets 2022: $1,674,5282022Assets 2023: $3,345,854Liabilities 2023: $4,780,442Net Assets 2023: -$1,434,5882023Assets 2024: $4,548,496Liabilities 2024: $3,240,505Net Assets 2024: $1,307,9912024

Highlighted filing

2017

Assets$7,091,317
Liabilities$749,329
Net Assets$6,341,988

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,936,9742010Expenses 2011: $6,774,3142011Expenses 2012: $7,423,3022012Revenue 2013: $8,404,002Expenses 2013: $8,034,715Net Income 2013: $369,2872013Revenue 2014: $7,177,148Expenses 2014: $7,143,487Net Income 2014: $33,6612014Revenue 2015: $6,437,387Expenses 2015: $6,398,193Net Income 2015: $39,1942015Revenue 2016: $4,403,918Expenses 2016: $5,979,388Net Income 2016: -$1,575,4702016Revenue 2017: $6,183,721Expenses 2017: $5,909,960Net Income 2017: $273,7612017Revenue 2018: $4,775,406Expenses 2018: $6,526,530Net Income 2018: -$1,751,1242018Revenue 2019: $4,184,461Expenses 2019: $5,744,790Net Income 2019: -$1,560,3292019Revenue 2020: $3,041,694Expenses 2020: $3,253,257Net Income 2020: -$211,5632020Revenue 2021: $4,617,176Expenses 2021: $5,400,464Net Income 2021: -$783,2882021Revenue 2022: $4,419,719Expenses 2022: $4,780,875Net Income 2022: -$361,1562022Revenue 2023: $2,896,885Expenses 2023: $4,787,356Net Income 2023: -$1,890,4712023Revenue 2024: $5,449,090Expenses 2024: $3,925,156Net Income 2024: $1,523,9342024

Highlighted filing

2017

Revenue$6,183,721
Expenses$5,909,960
Net Income$273,761
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 31, 2018
Return Version
2017v2.2
Gross Receipts
$6,183,721
Mission and Program Overview

Mission

The organization is a school that teaches low income individualsthe latest computer or nursing skills experience and helpsstudents obtain employment. The school teaches over 500 individualsper year in queens, brooklyn and jersey city nj.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,583,492$3,079,644▼ $503,848
Cash and Non-Interest-Bearing Accounts$376,165$2,096,276▲ $1,720,111
Accounts Receivable$3,347,837$1,736,359▼ $1,611,478
Land, Buildings, and Equipment, Net$75,078$49,967▼ $25,111
Inventories for Sale or Use$10,531$10,530▼ $1
Total Assets$7,511,644$7,091,317▼ $420,327
Other Assets Total$118,541$118,541→ $0
Liabilities
Deferred Revenue$1,017,685$528,013▼ $489,672
Other Liabilities$411,008$206,603▼ $204,405
Accounts Payable and Accrued Expenses$14,724$14,713▼ $11
Total Liabilities$1,443,417$749,329▼ $694,088
Net Assets / Fund Balance
Unrestricted Net Assets$6,068,227$6,341,988▲ $273,761
Total Net Assets Fund Balance$6,068,227$6,341,988▲ $273,761
Total Liabilities and Net Assets / Fund Balance$7,511,644$7,091,317▼ $420,327

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$-40,775$96,526-
Equipment$90,742$229,560-
Other Assets Org$118,541--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Boris DavidoffPresidentFT$223,507$223,507
Olga DavidoffVice PresidentFT$156,961$156,961
James BruceSecretaryFT$76,276$76,276
Vladimir KatsTreasurerPT$62,007$62,007
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,183,721
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$273,761
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,886,144
Other Expenses$2,023,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,265,385$755,129-$3,020,514
All Other Expenses$870,668$45,825-$916,493
Occupancy$643,422$160,856-$804,278
Current Officers, Directors, Trustees, and Key Employees$440,939$77,813-$518,752
Payroll Taxes$232,408$114,470-$346,878
Office Expenses$154,022$38,505-$192,527
Insurance$46,630$11,658-$58,288
Depreciation Depletion$24,454$8,151-$32,605
Advertising$8,664$2,166-$10,830
Travel$5,893$2,902-$8,795
Total Functional Expenses$4,692,485$1,217,475$0$5,909,960
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
Other liabilities$206,603
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Three trustees are immediate family members. Two are brothers

Form 990 governing body review Part VI line 11

Executive committee meets and reviews 990.

CEO executive director top management comp Part VI line 15A

Executive committee meets and discusses comparable salaries

Other officer or key employee compensation Part VI line 15B

Executive committee meets and discusses comparable salaries.

Governing documents etc available to public Part VI line 19

The governing documents are available to the general public upon request

Filing and Contact Details

Filer

Filer Name
Metropolitan Learning Institute Inc
EIN
11-3350641
Address
9777 QUEENS BLVD, Rego Park, NY 11374

Signing Officer

Name
Boris Davidoff
Title
President
Phone
7188970482
Signed
2018-10-31
Discuss with paid preparer
Yes

Organization Details

Formed
1996
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
2
Employees
137

Preparer

Firm
Andrew Pieri CPA PC
Address
86-119 Marengo Street, Holliswood, NY 11423
Preparer
Andrew Pieri CPA
Phone
5162094001
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Seee Attached

Raw XML Appendix366 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1OLGA DAVIDOFF
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0223507
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1156961
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THREE TRUSTEES ARE IMMEDIATE FAMILY MEMBERS. TWO ARE BROTHERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXECUTIVE COMMITTEE MEETS AND REVIEWS 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE COMMITTEE MEETS AND DISCUSSES COMPARABLE SALARIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE COMMITTEE MEETS AND DISCUSSES COMPARABLE SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Seee Attached
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt07511644
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IRS990/TotalEmployeeCnt0137
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01217475
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04692485
IRS990/TotalFunctionalExpensesGrp/TotalAmt05909960
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01443417
IRS990/TotalLiabilitiesEOYAmt0749329
IRS990/TotalLiabilitiesGrp/BOYAmt01443417
IRS990/TotalLiabilitiesGrp/EOYAmt0749329
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06068227
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06341988
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt04692485
IRS990/TotalProgramServiceRevenueAmt06183721
IRS990/TotalReportableCompFromOrgAmt0518751
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06183721
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06183721
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07511644
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07091317
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt02902
IRS990/TravelGrp/ProgramServicesAmt05893
IRS990/TravelGrp/TotalAmt08795
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06068227
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06341988
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Boris Davidoff
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07188970482
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0METROPOLITAN LEARNING INSTITUTE INC
ReturnHeader/Filer/BusinessNameControlTxt0METR
ReturnHeader/Filer/EIN0113350641
ReturnHeader/Filer/USAddress/AddressLine1Txt09777 QUEENS BLVD
ReturnHeader/Filer/USAddress/CityNm0Rego Park
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011374
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F329439F527755BE115144AAC19DCF80ACEC8F20
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F329439F527755BE115144AAC19DCF80ACEC8F20
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId01166712018316m4q03cg
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-11-12
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0173.68.175.22
ReturnHeader/FilingSecurityInformation/IPDt02018-11-12
ReturnHeader/FilingSecurityInformation/IPTm018:31:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0452537445
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Andrew Pieri CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt086-119 Marengo Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Holliswood
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011423
ReturnHeader/PreparerPersonGrp/PhoneNum05162094001
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Andrew Pieri CPA
ReturnHeader/ReturnTs02018-11-12T10:55:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$3.24$1.31$5.45$3.93$1.52
2023Detailed filing. Detailed filing data is available for this year.$3.35$4.78$1.43$2.90$4.79$1.89
2022Detailed filing. Detailed filing data is available for this year.$5.85$4.18$1.67$4.42$4.78$0.36
2021Detailed filing. Detailed filing data is available for this year.$4.42$2.38$2.04$4.62$5.40$0.78
2020Detailed filing. Detailed filing data is available for this year.$4.22$1.40$2.82$3.04$3.25$0.21
2019Detailed filing. Detailed filing data is available for this year.$3.48$0.45$3.03$4.18$5.74$1.56
2018Detailed filing. Detailed filing data is available for this year.$5.15$0.56$4.59$4.78$6.53$1.75
2017Detailed filing. Detailed filing data is available for this year.$7.09$0.75$6.34$6.18$5.91$0.27
2016Detailed filing. Detailed filing data is available for this year.$7.51$1.44$6.07$4.40$5.98$1.58
2015Detailed filing. Detailed filing data is available for this year.$9.31$1.67$7.64$6.44$6.40$0.04
2014Detailed filing. Detailed filing data is available for this year.$9.26$1.08$8.19$7.18$7.14$0.03
2013Detailed filing. Detailed filing data is available for this year.$9.39$1.24$8.15$8.40$8.03$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.26$1.48$7.78$7.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.37$1.25$6.12$6.77
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$1.24$3.42$5.94