Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
66th percentile
Higher debt load relative to revenue than 66% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 40.4% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
32nd percentile
Faster revenue growth than 32% of similar nonprofits.
Balance Sheet
Assets
Down$92,739
Down $9,037 (-8.9%) from 2022
Net Assets
Down$91,659
Down $9,540 (-9.4%) from 2022
Liabilities
Up$1,080
Up $503 (+87%) from 2022
Revenue And Expenses
Revenue
Down$132,168
Down $17,401 (-12%) from 2022
Expenses
Down$142,213
Down $15,404 (-9.8%) from 2022
Net Income
Down-$10,045
Down $1,997 (-25%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- Nov 13, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $132,168
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 120,000 students and 8,500 instructors annually, from 50 institutions, to benefit from its online tools and solutions, in order to assess, support, and deliver quality online teaching and learning. | - | $95,477 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Vivie Sinou | Exec Director | FT | $53,406 | - | $53,406 |
| Margie White | Secretary | - | $0 | - | - |
| Matt Coombs | Director | - | $0 | - | - |
| Eric Ichon | Chairman | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Etudes Inc
- EIN
- 11-3841059
- Phone
- 6505048589
- Address
- 1123 Lucille Street, Livermore, CA 94550
Signing Officer
- Name
- Vivie Sinou
- Title
- Executive Director
- Signed
- 2023-11-13
- 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 $7514”
Other Expenses.1003
“Information Technology $315”
Other Expenses.1012
“Insurance $1050”
Other Expenses.1
“Outside services $25680”
Other Expenses.2
“Hosting Expense $8571”
Other Expenses.3
“Payroll Service Fees $3572”
Other Expenses.4
“Dues and Subscriptions $2000”
Other Assets.1005
“Accounts Receivable - Beginning $10 Accounts Receivable - Ending $10”
Total Liabilities.1
“Credit card payable - Beginning $577 Credit card payable - Ending $1080”
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 3 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.
| Path | # | Value |
|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Marlene Wilkendorf |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6505048589 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1123 Lucille Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Livermore |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94550 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 101766 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 92729 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -10045 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1070 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 101776 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 92739 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 132168 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 176 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 101199 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 91659 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 101199 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 91659 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 35.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 53406 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Vivie Sinou |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Margie White |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Matt Coombs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Eric Ichon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Exec Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Chairman |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 10 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 505 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48702 |
| 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 | 14 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 131992 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | The organization provides the support environment via cloud-hosted servers, software applications, support and training that enables 120,000 students and 8,500 instructors annually, from 50 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 | 95477 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 92427 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 577 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1080 |
| 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 | 142213 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 95477 |
| IRS990EZ/TotalRevenueAmt | 0 | 132168 |
| 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 | 176 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 21 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 33 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 366 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 905 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 1501 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 131992 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 149548 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 187154 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 168585 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 176683 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 813962 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 176 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 21 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 33 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 366 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 905 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 1501 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00180 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99820 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 813962 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 131992 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 149548 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 187154 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 168585 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 176683 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 813962 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 132168 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 149569 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 187187 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 168951 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 177588 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 815463 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $7514 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Information Technology $315 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $1050 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Outside services $25680 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Hosting Expense $8571 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Payroll Service Fees $3572 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Dues and Subscriptions $2000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Accounts Receivable - Beginning $10 Accounts Receivable - Ending $10 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Credit card payable - Beginning $577 Credit card payable - Ending $1080 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 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 3 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 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part 1, Line 6 - Total Number of Volunteers |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Vivie Sinou |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Etudes Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ETUD |
| ReturnHeader/Filer/EIN | 0 | 113841059 |
| ReturnHeader/Filer/PhoneNum | 0 | 6505048589 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1123 Lucille Street |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Livermore |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94550 |
| 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 | 2023-11-14T16:35:55-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Vivie |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Sinou |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-06-30 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $92,739
- Liabilities
- $1,080
- Net assets
- $91,659
- Revenue
- $132,168
- Expenses
- $142,213
- Net income
- -$10,045