Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
62nd percentile
Higher debt load relative to revenue than 62% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 34.4% of source-year revenue.
Asset Growth
62nd percentile
Faster asset growth than 62% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Balance Sheet
Assets
Up$101,431
Up $8,692 (+9.4%) from 2023
Net Assets
Up$100,651
Up $8,992 (+9.8%) from 2023
Liabilities
Down$780
Down $300 (-28%) from 2023
Revenue And Expenses
Revenue
Up$158,187
Up $26,019 (+20%) from 2023
Expenses
Up$149,195
Up $6,982 (+4.9%) from 2023
Net Income
Up$8,992
Up $19,037 (+190%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- Nov 5, 2024
- Return Version
- 2023v5.1
- Gross Receipts
- $158,187
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. | - | $100,733 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Vivie Sinou | Exec Director | FT | $54,406 | - | $54,406 |
| 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
- 6505048589
- Address
- 1123 Lucille Street, Livermore, CA 94550
Signing Officer
- Name
- Vivie Sinou
- Title
- Executive Director
- Signed
- 2024-11-05
- 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 $7616”
Other Expenses.1012
“Insurance $1088”
Other Expenses.1
“Outside services $26930”
Other Expenses.2
“Hosting Expense $10628”
Other Expenses.3
“Payroll Service Fees $3826”
Other Expenses.4
“Dues and Subscriptions $2000”
Other Assets.1005
“Accounts Receivable - Beginning $10 Accounts Receivable - Ending $0”
Total Liabilities.1
“Credit card payable - Beginning $1080 Credit card payable - Ending $780”
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.
| 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 | 92729 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 101431 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8992 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1180 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 92739 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 101431 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 158187 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 325 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 91659 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 100651 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 91659 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 100651 |
| 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/AverageHrsPerWkDevotedToPosRt | 4 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 54406 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Vivie Sinou |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Margie White |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | James Marteney |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Vivian Varela |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Matt Coombs |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Eric Ichon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Exec Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| 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/OtherAssetsTotalDetail/BOYAmt | 0 | 10 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 52088 |
| 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 | 1 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 157862 |
| 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 | 100733 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 95926 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1080 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 780 |
| 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 | 149195 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 100733 |
| IRS990EZ/TotalRevenueAmt | 0 | 158187 |
| 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 | 325 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 176 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 21 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 33 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 366 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 921 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 157862 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 131992 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 149548 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 187154 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 168585 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 795141 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 325 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 176 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 21 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 33 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 366 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 921 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00120 |
| IRS990ScheduleA/InvestmentIncomePYPct | 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 | 0.99880 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99820 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 795141 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 157862 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 131992 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 149548 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 187154 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 168585 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 795141 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 158187 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 132168 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 149569 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 187187 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 168951 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 796062 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $7616 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $1088 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Outside services $26930 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Hosting Expense $10628 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Payroll Service Fees $3826 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Dues and Subscriptions $2000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Accounts Receivable - Beginning $10 Accounts Receivable - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Credit card payable - Beginning $1080 Credit card payable - Ending $780 |
| 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.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part 1, Line 6 - Total Number of Volunteers |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Vivie Sinou |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Executive Director |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-05 |
| 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 | 2024-11-11T15:28:50-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $101,431
- Liabilities
- $780
- Net assets
- $100,651
- Revenue
- $158,187
- Expenses
- $149,195
- Net income
- $8,992