Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 18.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
13th percentile
Faster revenue growth than 13% of similar nonprofits.
Assets
Down$650,027
Down $105,319 (-14%) from 2016
Net Assets
Up$496,317
Up $65,370 (+15%) from 2016
Liabilities
Down$153,710
Down $170,689 (-53%) from 2016
Revenue
Down$948,230
Down $265,171 (-22%) from 2016
Expenses
Down$882,860
Down $231,213 (-21%) from 2016
Net Income
Down$65,370
Down $33,958 (-34%) from 2016
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $738,393 | $623,247 | ▼ $115,146 |
| Cash and Non-Interest-Bearing Accounts | $4,498 | $17,476 | ▲ $12,978 |
| Prepaid Expenses and Deferred Charges | $10,991 | $8,864 | ▼ $2,127 |
| Land, Buildings, and Equipment, Net | $1,189 | $439 | ▼ $750 |
| Accounts Receivable | $275 | $0 | ▼ $275 |
| 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 | - |
| Total Assets | $755,346 | $650,027 | ▼ $105,319 |
| Other Assets Total | - | $1 | - |
| Liabilities | |||
| Deferred Revenue | $312,195 | $144,348 | ▼ $167,847 |
| Other Liabilities | $12,204 | $9,362 | ▼ $2,842 |
| Total Liabilities | $324,399 | $153,710 | ▼ $170,689 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $430,947 | $496,317 | ▲ $65,370 |
| Total Net Assets Fund Balance | $430,947 | $496,317 | ▲ $65,370 |
| Total Liabilities and Net Assets / Fund Balance | $755,346 | $650,027 | ▼ $105,319 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $439 | $11,281 | $11,720 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Vivie Sinou | Exec Director | FT | $170,873 | $170,873 |
| Glenn Golden | Chief Architect | FT | $145,531 | $145,531 |
| Murthy Tanniru | Sr Sys Developer | FT | $130,658 | $130,658 |
| Name | Title |
|---|---|
| Eric Ichon | Chairman |
| Matt Coombs | Director |
| Margie White | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $739,432 |
| Other Expenses | $143,428 |
| Total Fundraising Expense | $46,845 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $359,661 | $49,803 | - | $409,464 |
| Current Officers, Directors, Trustees, and Key Employees | $102,524 | $34,175 | $34,174 | $170,873 |
| Other Employee Benefits | $94,573 | $17,184 | $6,993 | $118,750 |
| Payroll Taxes | $32,131 | $5,838 | $2,376 | $40,345 |
| Office Expenses | $12,551 | $3,688 | $3,069 | $19,308 |
| Travel | - | $5,812 | - | $5,812 |
| Insurance | $1,863 | $207 | - | $2,070 |
| Fees for Services Accounting | - | $1,575 | - | $1,575 |
| Information Technology | $505 | $506 | - | $1,011 |
| Depreciation Depletion | $563 | $187 | - | $750 |
| Other Expenses | $3,163 | $447 | $233 | $447 |
| Fees for Services Other | - | $160 | - | $160 |
| Total Functional Expenses | $711,985 | $124,030 | $46,845 | $882,860 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Credit card payable | $9,362 |
“A copy of the Form 990 is electronically sent to each board member in advance of the scheduled meeting to discuss the form. During the scheduled meeting individual questions and potential corrections are addressed and the form is updated as appropriate.”
“Periodically, and at least annually, the issue of conflict of interest is discussed. Each board member is required to disclose if he or she is involved in a relationship that would create a conflict and each board member is required to sign a conflict of interest declaration.”
“The job description and salary for each position is approved by independent members of the Board of Directors. The proposed salary for each position is based on years of experience, education, and related training. Additional factors considered include compensation market data for the United States as well as compensation data from within the organization's area code for equivalent positions.”
“The governing documents and policies are available on the organization's website. The financial information is available on the Guidestar website, at www2.guidestar.org.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 275 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Vivie Sinou |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6505048589 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1232 Apache Ave |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | South Lake Tahoe |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 96150 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4498 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 17476 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 34174 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 34175 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 102524 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 170873 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1345 |
| IRS990/CYOtherExpensesAmt | 0 | 143428 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 946885 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 65370 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 739432 |
| IRS990/CYTotalExpensesAmt | 0 | 882860 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 46845 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 948230 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 312195 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 144348 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 187 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 563 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 750 |
| IRS990/Desc | 0 | The organization provides the support environment via computer system hardware, software, support and training that enables 330,000 students, annually, to receive online education from approximately 3,200 instructors across 11 members. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 711985 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1575 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1575 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 160 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 160 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 60.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 60.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Margie White |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Matt Coombs |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Eric Ichon |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Vivie Sinou |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Glenn Golden |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Murthy Tanniru |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 170372 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 145531 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 130658 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Exec Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Chief Architect |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Sr Sys Developer |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 948230 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 506 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 505 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1011 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 207 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1863 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2070 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1345 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1345 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 11281 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1189 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 439 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 11720 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 430947 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 496317 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 3069 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3688 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12551 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19308 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6993 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 17184 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 94573 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 118750 |
| IRS990/OtherExpensesGrp/Desc | 0 | Hosting Expense |
| IRS990/OtherExpensesGrp/Desc | 1 | Payroll Service Fees |
| IRS990/OtherExpensesGrp/Desc | 2 | Outside services |
| IRS990/OtherExpensesGrp/Desc | 3 | Postage and Shipping |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 233 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3231 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 575 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 642 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 447 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 104451 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 3163 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 107682 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3971 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 642 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 447 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12204 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9362 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 49803 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 359661 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 409464 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2376 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5838 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 32131 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 40345 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10991 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8864 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 518210 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Member Assessments |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 946885 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 946885 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2088 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 156790 |
| IRS990/PYOtherRevenueAmt | 0 | -21491 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1232804 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 99328 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 957283 |
| IRS990/PYTotalExpensesAmt | 0 | 1114073 |
| IRS990/PYTotalRevenueAmt | 0 | 1213401 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 65370 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 946885 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 738393 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 623247 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1345 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2088 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1063 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 977 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1234 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 6707 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 946885 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1232804 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1228416 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1142492 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1090344 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 5640941 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2088 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1063 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 977 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1234 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 6707 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00120 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00130 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99880 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99870 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 5640941 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1232804 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1228416 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1142492 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1090344 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 5640941 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1234892 |
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| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1143469 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1091578 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 5647648 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 439 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 11281 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 11720 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 9362 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit card payable |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 439 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9362 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
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| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990ScheduleJ/RebuttablePresumptionProcInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 170873 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | Vivie Sinou |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | Exec Director |
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| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | A copy of the Form 990 is electronically sent to each board member in advance of the scheduled meeting to discuss the form. During the scheduled meeting individual questions and potential corrections are addressed and the form is updated as appropriate. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Periodically, and at least annually, the issue of conflict of interest is discussed. Each board member is required to disclose if he or she is involved in a relationship that would create a conflict and each board member is required to sign a conflict of interest declaration. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The job description and salary for each position is approved by independent members of the Board of Directors. The proposed salary for each position is based on years of experience, education, and related training. Additional factors considered include compensation market data for the United States as well as compensation data from within the organization's area code for equivalent positions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The governing documents and policies are available on the organization's website. The financial information is available on the Guidestar website, at www2.guidestar.org. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part 1, Line 6 - Total Number of Volunteers |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 755346 |
| IRS990/TotalAssetsEOYAmt | 0 | 650027 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 755346 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 650027 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 12 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 46845 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 124030 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 711985 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 882860 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 324399 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 153710 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 324399 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.