Civic Intelligence

Etudes Inc

990 • Fiscal year 2014 • EIN 11-3841059

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 10, 2014

Organization Profilewww.etudes.org

View Organization Page

274 Redwood Shores Pkwy 335Sacramento, CA 94065

(650) 504-8589

Siviq Scores

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

Liabilities / Assets

74th percentile

0.41x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

58th percentile

5.4%

Higher net margin than 58% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

87th percentile

$169,123

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

4th percentile

-30%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

4.8%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$410,773

Down $180,204 (-30%) from 2013

Net Assets

Up

$241,113

Up $60,789 (+34%) from 2013

Liabilities

Down

$169,660

Down $240,993 (-59%) from 2013

Revenue And Expenses
Liabilities / Revenue56th percentileNet Margin58th percentile

Revenue

Up

$1,129,017

Up $51,869 (+4.8%) from 2013

Expenses

Down

$1,068,228

Down $10,999 (-1.0%) from 2013

Net Income

Up

$60,789

Up $62,868 (+3024%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$800K$600K$400K$200K$0Assets 2011: $545,878Liabilities 2011: $381,347Net Assets 2011: $164,5312011Assets 2012: $386,783Liabilities 2012: $204,380Net Assets 2012: $182,4032012Assets 2013: $590,977Liabilities 2013: $410,653Net Assets 2013: $180,3242013Assets 2014: $410,773Liabilities 2014: $169,660Net Assets 2014: $241,1132014Assets 2015: $522,494Liabilities 2015: $190,875Net Assets 2015: $331,6192015Assets 2016: $755,346Liabilities 2016: $324,399Net Assets 2016: $430,9472016Assets 2017: $650,027Liabilities 2017: $153,710Net Assets 2017: $496,3172017Assets 2018: $427,471Liabilities 2018: $14,524Net Assets 2018: $412,9472018Assets 2019: $216,827Liabilities 2019: $2,950Net Assets 2019: $213,8772019Assets 2020: $137,120Liabilities 2020: $239Net Assets 2020: $136,8812020Assets 2021: $110,619Liabilities 2021: $1,372Net Assets 2021: $109,2472021Assets 2022: $101,776Liabilities 2022: $577Net Assets 2022: $101,1992022Assets 2023: $92,739Liabilities 2023: $1,080Net Assets 2023: $91,6592023Assets 2024: $101,431Liabilities 2024: $780Net Assets 2024: $100,6512024Assets 2025: $101,930Liabilities 2025: $184Net Assets 2025: $101,7462025

Highlighted filing

2014

Assets$410,773
Liabilities$169,660
Net Assets$241,113
Open 2014 Filing

Operations Trend

Revenue Growth53rd percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $967,8852011Revenue 2012: $1,023,549Expenses 2012: $1,005,677Net Income 2012: $17,8722012Revenue 2013: $1,077,148Expenses 2013: $1,079,227Net Income 2013: -$2,0792013Revenue 2014: $1,129,017Expenses 2014: $1,068,228Net Income 2014: $60,7892014Revenue 2015: $1,204,875Expenses 2015: $1,112,835Net Income 2015: $92,0402015Revenue 2016: $1,213,401Expenses 2016: $1,114,073Net Income 2016: $99,3282016Revenue 2017: $948,230Expenses 2017: $882,860Net Income 2017: $65,3702017Revenue 2018: $506,617Expenses 2018: $589,134Net Income 2018: -$82,5172018Revenue 2019: $177,588Expenses 2019: $376,658Net Income 2019: -$199,0702019Revenue 2020: $168,951Expenses 2020: $245,947Net Income 2020: -$76,9962020Revenue 2021: $187,187Expenses 2021: $214,821Net Income 2021: -$27,6342021Revenue 2022: $149,569Expenses 2022: $157,617Net Income 2022: -$8,0482022Revenue 2023: $132,168Expenses 2023: $142,213Net Income 2023: -$10,0452023Revenue 2024: $158,187Expenses 2024: $149,195Net Income 2024: $8,9922024Revenue 2025: $165,393Expenses 2025: $164,298Net Income 2025: $1,0952025

Highlighted filing

2014

Revenue$1,129,017
Expenses$1,068,228
Net Income$60,789
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 10, 2014
Return Version
2013v3.1
Gross Receipts
$1,156,244
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$560,708$388,949▼ $171,759
Prepaid Expenses and Deferred Charges$20,232$14,795▼ $5,437
Cash and Non-Interest-Bearing Accounts$4,191$4,829▲ $638
Land, Buildings, and Equipment, Net$5,171$2,200▼ $2,971
Accounts Receivable$675$0▼ $675
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$590,977$410,773▼ $180,204
Other Assets Total-$0-
Liabilities
Deferred Revenue$400,700$156,746▼ $243,954
Other Liabilities$9,953$12,914▲ $2,961
Total Liabilities$410,653$169,660▼ $240,993
Net Assets / Fund Balance
Unrestricted Net Assets$180,324$241,113▲ $60,789
Total Net Assets Fund Balance$180,324$241,113▲ $60,789
Total Liabilities and Net Assets / Fund Balance$590,977$410,773▼ $180,204

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,200$7,269$9,469
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Vivie SinouExec DirectorFT$169,123$169,123
Glenn GoldenChief ArchitectFT$144,281$144,281
Murthy TanniruSr Sys DeveloperFT$129,658$129,658

Board Members and Trustees

NameTitle
Eric IchonChairman
Jon TownsendVice Chair
Diane RosterDirector
John WagstaffDirector
Margie WhiteDirector
Matt CoombsDirector
Jennifer AzzaroSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,142,492
Investment Income
$977
Other Revenue
$-14,452
Change in Net Assets
$60,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$899,784
Other Expenses$168,444
Total Fundraising Expense$50,573
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$490,726$77,312$1,000$569,038
Current Officers, Directors, Trustees, and Key Employees$100,908$33,636$33,637$168,181
Other Employee Benefits$87,426$16,395$5,118$108,939
Payroll Taxes$43,036$8,071$2,519$53,626
Office Expenses$16,863$1,139$7,941$25,943
Travel-$20,060$174$20,234
Information Technology$3,495$3,495-$6,990
Fees for Services Other$3,157$742$184$4,083
Depreciation Depletion$2,228$743-$2,971
Insurance$2,521$280-$2,801
Fees for Services Accounting-$1,875-$1,875
Other Expenses$97,182$137-$137
Total Functional Expenses$847,542$170,113$50,573$1,068,228
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$27,227
Fundraising Gross Income$12,775
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit card payable$12,914
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“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.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“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.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“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.”

Filing and Contact Details

Filer

EIN
11-3841059
Phone
6505048589

Signing Officer

Name
Vivie Sinou
Title
Executive Director
Signed
2014-10-10
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
1

Preparer

Preparer
William D Swackhamer
Phone
6505481039
Supplemental Narrative

Additional Explanations

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.”

Raw XML AppendixShowing 400 of 482 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/BOYAmt0675
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Etudes 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/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Vivie Sinou
IRS990/BooksInCareOfDetail/PhoneNum06505048589
IRS990/BooksInCareOfDetail/USAddress/AddressLine10274 Redwood Shores Pkwy 335
IRS990/BooksInCareOfDetail/USAddress/City0Redwood City
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode094065
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt04191
IRS990/CashNonInterestBearingGrp/EOYAmt04829
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt033637
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt033636
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0100908
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0168181
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0977
IRS990/CYOtherExpensesAmt0168444
IRS990/CYOtherRevenueAmt0-14452
IRS990/CYProgramServiceRevenueAmt01142492
IRS990/CYRevenuesLessExpensesAmt060789
IRS990/CYSalariesCompEmpBnftPaidAmt0899784
IRS990/CYTotalExpensesAmt01068228
IRS990/CYTotalFundraisingExpenseAmt050573
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01129017
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0400700
IRS990/DeferredRevenueGrp/EOYAmt0156746
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0743
IRS990/DepreciationDepletionGrp/ProgramServicesAmt02228
IRS990/DepreciationDepletionGrp/TotalAmt02971
IRS990/Desc0The organization provides the support environment via computer system hardware, software, support and training that enables 450,000 students, annually, to receive online education from approximately 3,500 instructors across 25 members.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/ExpenseAmt0847542
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01875
IRS990/FeesForServicesAccountingGrp/TotalAmt01875
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt0184
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0742
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03157
IRS990/FeesForServicesOtherGrp/TotalAmt04083
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt760.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt860.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0Diane Roster
IRS990/Form990PartVIISectionAGrp/PersonNm1Jennifer Azzaro
IRS990/Form990PartVIISectionAGrp/PersonNm2Matt Coombs
IRS990/Form990PartVIISectionAGrp/PersonNm3Margie White
IRS990/Form990PartVIISectionAGrp/PersonNm4John Wagstaff
IRS990/Form990PartVIISectionAGrp/PersonNm5Eric Ichon
IRS990/Form990PartVIISectionAGrp/PersonNm6Jon Townsend
IRS990/Form990PartVIISectionAGrp/PersonNm7Vivie Sinou
IRS990/Form990PartVIISectionAGrp/PersonNm8Glenn Golden
IRS990/Form990PartVIISectionAGrp/PersonNm9Murthy Tanniru
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7169123
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8144281
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9129658
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Exec Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Chief Architect
IRS990/Form990PartVIISectionAGrp/TitleTxt9Sr Sys Developer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/FundraisingDirectExpensesAmt027227
IRS990/FundraisingGrossIncomeAmt012775
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01156244
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03495
IRS990/InformationTechnologyGrp/ProgramServicesAmt03495
IRS990/InformationTechnologyGrp/TotalAmt06990
IRS990/InsuranceGrp/ManagementAndGeneralAmt0280
IRS990/InsuranceGrp/ProgramServicesAmt02521
IRS990/InsuranceGrp/TotalAmt02801
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0977
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0977
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt07269
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05171
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02200
IRS990/LandBldgEquipCostOrOtherBssAmt09469
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Etudes 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0180324
IRS990/NetAssetsOrFundBalancesEOYAmt0241113
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-14452
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-14452
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt07941
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01139
IRS990/OfficeExpensesGrp/ProgramServicesAmt016863
IRS990/OfficeExpensesGrp/TotalAmt025943
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05118
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016395
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt087426
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0108939
IRS990/OtherExpensesGrp/Desc0Hosting Expense
IRS990/OtherExpensesGrp/Desc1Contracted Services
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3Printing and Publications
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03006
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12850
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2372
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3137
IRS990/OtherExpensesGrp/ProgramServicesAmt097182
IRS990/OtherExpensesGrp/TotalAmt0100188
IRS990/OtherExpensesGrp/TotalAmt12850
IRS990/OtherExpensesGrp/TotalAmt2372
IRS990/OtherExpensesGrp/TotalAmt3137
IRS990/OtherLiabilitiesGrp/BOYAmt09953
IRS990/OtherLiabilitiesGrp/EOYAmt012914
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt077312
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0490726
IRS990/OtherSalariesAndWagesGrp/TotalAmt0569038
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02519
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08071
IRS990/PayrollTaxesGrp/ProgramServicesAmt043036
IRS990/PayrollTaxesGrp/TotalAmt053626
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020232
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014795
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0518210
IRS990/ProgramServiceRevenueGrp/Desc0Member Assessments
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01142492
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01142492
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01233
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0167976
IRS990/PYOtherRevenueAmt0-14429
IRS990/PYProgramServiceRevenueAmt01090344
IRS990/PYRevenuesLessExpensesAmt0-2079
IRS990/PYSalariesCompEmpBnftPaidAmt0911251
IRS990/PYTotalExpensesAmt01079227
IRS990/PYTotalRevenueAmt01077148
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt060789
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01142492
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0560708
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0388949
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0150
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0977
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01234
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02209
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03294
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09965
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017679
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01142492
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01090344
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01033795
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0968646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01013800
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt05249077
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0977
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01234
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02209
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09965
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017679
IRS990ScheduleA/InvestmentIncomeCYPct00.00340
IRS990ScheduleA/InvestmentIncomePYPct00.00370
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99660
IRS990ScheduleA/PublicSupportPY509Pct00.99630
IRS990ScheduleA/PublicSupportTotal509Amt05249227
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01142492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01090344
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01033795
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0968646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01013950
IRS990ScheduleA/Total509Grp/TotalAmt05249227
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01143469
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01091578
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01036004
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0971940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01023915
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05266906
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02200
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07269
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012914
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit card payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02200
IRS990ScheduleD/TotalLiabilityAmt012914
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990ScheduleJ/RebuttablePresumptionProcInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0169123
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Vivie Sinou
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Exec Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0169123
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A 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/ExplanationTxt1Periodically, 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/ExplanationTxt2The 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/ExplanationTxt3The governing documents and policies are available on the organization's website. The financial information is available on the Guidestar website, at www2.guidestar.org.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$410,773
Liabilities
$169,660
Net assets
$241,113
Revenue
$1,129,017
Expenses
$1,068,228
Net income
$60,789
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.17$0.16$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.16$0.15$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.13$0.14$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.15$0.16$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.19$0.21$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.17$0.25$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.21$0.18$0.38$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.41$0.51$0.59$0.08
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.15$0.50$0.95$0.88$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.32$0.43$1.21$1.11$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.52$0.19$0.33$1.20$1.11$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.17$0.24$1.13$1.07$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.41$0.18$1.08$1.08$0.00
2012Summary only. Only limited summary data is available for this year.$0.39$0.20$0.18$1.02$1.01$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.38$0.16$0.97