Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Etudes Inc
EIN 11-3841059 • 501(c)3 • Sacramento, CA
Profile
Etudes is dedicated to the design and development of teaching, learning, and collaborative, open source code, software efforts and related services that are targeted at supporting education, research and related scholarly programs and activities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
98th percentile
Higher top officer pay than 98% of similar nonprofits.
Top officer pay equals 33.8% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
57th percentile
Faster revenue growth than 57% of similar nonprofits.
Balance Sheet
Assets
Up$101,930
Up $499 (+0.5%) from 2024
Liabilities
Down$184
Down $596 (-76%) from 2024
Net Assets
Up$101,746
Up $1,095 (+1.1%) from 2024
Revenue
Up$165,393
Up $7,206 (+4.6%) from 2024
Expenses
Up$164,298
Up $15,103 (+10%) from 2024
Net Income
Down$1,095
Down $7,897 (-88%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $101,930
- Liabilities
- $184
- Net assets
- $101,746
- Revenue
- $165,393
- Expenses
- $164,298
- Net income
- $1,095
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 5, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $165,393
Mission and Program Overview
Mission
Etudes is dedicated to the design and development of teaching, learning, and collaborative, open source code, software efforts and related services that are targeted at supporting education, research and related scholarly programs and activities.
Etudes is dedicated to the design and development of teaching, learning, and collaborative, software efforts and related services that are targeted at supporting education, research and related scholarly programs and activities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| The organization provides the support environment via cloud-hosted servers, software applications, support and training that enables 145,000 students and 8,500 instructors annually, from 70 institutions, to benefit from its online tools and solutions, in order to assess, support, and deliver quality online teaching and learning. | - | $114,477 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Vivie Sinou | Exec Director | PT | $55,906 | - | $55,906 |
| Margie White | Secretary | - | $0 | - | - |
| James Marteney | Director | - | $0 | - | - |
| Vivian Varela | Director | - | $0 | - | - |
| Matt Coombs | Director | - | $0 | - | - |
| Eric Ichon | Chairman | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Etudes Inc
- EIN
- 11-3841059
- Phone
- 6502187456
- Address
- 8399 Folsom Blvd Suite 1 1036, Sacramento, CA 95826
Signing Officer
- Name
- Vivie Sinou
- Title
- Executive Director
- Signed
- 2025-11-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- William D Swackhamer CPA
- Address
- 700 S Claremont Suite 223, San Mateo, CA 94402
- Preparer
- William D Swackhamer
- Phone
- 6505481039
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $8151”
Other Expenses.1003
“Information Technology $220”
Other Expenses.1012
“Insurance $1439”
Other Expenses.1
“Outside services $36000”
Other Expenses.2
“Hosting Expense $14445”
Other Expenses.3
“Payroll Service Fees $3775”
Other Expenses.4
“Dues and Subscriptions $2750”
Total Liabilities.1
“Credit card payable - Beginning $780 Credit card payable - Ending $184”
Form 990, Part 1, Line 6 - Total Number of Volunteers
“As an on-line provider of services, Etudes benefits from the contributions of its users in its on-line community support forums. As such, it estimates the full-time equivalent volunteers from this support to be equal to 1 person. In addition to this are the 5 Board members.”
Raw XML Appendix187 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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|---|---|---|
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| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Vivie Sinou |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6502187456 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4426 Mallard Creek Circle |
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| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
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| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 101930 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 165393 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 263 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 100651 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 101746 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 100651 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 101746 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 55906 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | James Marteney |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Matt Coombs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Eric Ichon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Exec Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Chairman |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 66780 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Etudes is dedicated to the design and development of teaching, learning, and collaborative, software efforts and related services that are targeted at supporting education, research and related scholarly programs and activities. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 158 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 165130 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The organization provides the support environment via cloud-hosted servers, software applications, support and training that enables 145,000 students and 8,500 instructors annually, from 70 institutions, to benefit from its online tools and solutions, in order to assess, support, and deliver quality online teaching and learning. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 114477 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 96195 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 780 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 184 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 164298 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 114477 |
| IRS990EZ/TotalRevenueAmt | 0 | 165393 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.etudes.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 263 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 325 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 176 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 21 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 33 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 818 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 165130 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 157862 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 131992 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 149548 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 187154 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 791686 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 263 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 325 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 176 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 21 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 33 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 818 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00100 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00120 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99880 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 791686 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 149569 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 187187 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 792504 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $8151 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $220 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $1439 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Outside services $36000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Hosting Expense $14445 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Payroll Service Fees $3775 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Dues and Subscriptions $2750 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Credit card payable - Beginning $780 Credit card payable - Ending $184 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | As an on-line provider of services, Etudes benefits from the contributions of its users in its on-line community support forums. As such, it estimates the full-time equivalent volunteers from this support to be equal to 1 person. In addition to this are the 5 Board members. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part 1, Line 6 - Total Number of Volunteers |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Vivie Sinou |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Etudes Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ETUD |
| ReturnHeader/Filer/EIN | 0 | 113841059 |
| ReturnHeader/Filer/PhoneNum | 0 | 6502187456 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 8399 Folsom Blvd Suite 1 1036 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Sacramento |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95826 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 201285930 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | William D Swackhamer CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 700 S Claremont Suite 223 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | San Mateo |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94402 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6505481039 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | William D Swackhamer |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-06T13:35:36-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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