Civic Intelligence

Literacy Solutions Ny Inc.

990 • Fiscal year 2022 • EIN 13-3224096

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 12, 2023

PO Box 693Yonkers, NY 10702

(914) 375-7964

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.15x

Higher debt load relative to assets than 73% of similar nonprofits.

2022 filings • NTEE B • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

64th percentile

0.06x

Higher debt load relative to revenue than 64% of similar nonprofits.

2022 filings • NTEE B • $500k-$1M nonprofits • Source year 2022

Net Margin

39th percentile

2.5%

Higher net margin than 39% of similar nonprofits.

2022 filings • NTEE B • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

92nd percentile

$112,095

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2022 filings • NTEE B • $500k-$1M nonprofits • Source year 2022

Asset Growth

51st percentile

5.0%

Faster asset growth than 51% of similar nonprofits.

2022 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

27th percentile

-8.9%

Faster revenue growth than 27% of similar nonprofits.

2022 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$371,719

Up $17,556 (+5.0%) from 2021

Net Assets

Up

$317,596

Up $22,155 (+7.5%) from 2021

Liabilities

Down

$54,123

Down $4,599 (-7.8%) from 2021

Revenue

Down

$902,610

Down $87,828 (-8.9%) from 2021

Expenses

Up

$880,455

Up $32,333 (+3.8%) from 2021

Net Income

Down

$22,155

Down $120,161 (-84%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $134,762Liabilities 2010: $7,418Net Assets 2010: $127,3442010Assets 2011: $127,620Liabilities 2011: $39,235Net Assets 2011: $88,3852011Assets 2012: $106,632Liabilities 2012: $6,770Net Assets 2012: $99,8622012Assets 2013: $107,510Liabilities 2013: $7,574Net Assets 2013: $99,9362013Assets 2014: $115,258Liabilities 2014: $13,879Net Assets 2014: $101,3792014Assets 2015: $141,101Liabilities 2015: $11,533Net Assets 2015: $129,5682015Assets 2016: $202,442Liabilities 2016: $10,900Net Assets 2016: $191,5422016Assets 2017: $254,252Liabilities 2017: $23,150Net Assets 2017: $231,1022017Assets 2018: $274,826Liabilities 2018: $18,006Net Assets 2018: $256,8202018Assets 2019: $193,156Liabilities 2019: $37,220Net Assets 2019: $155,9362019Assets 2020: $296,755Liabilities 2020: $143,630Net Assets 2020: $153,1252020Assets 2021: $354,163Liabilities 2021: $58,722Net Assets 2021: $295,4412021Assets 2022: $371,719Liabilities 2022: $54,123Net Assets 2022: $317,5962022Assets 2023: $464,424Liabilities 2023: $146,474Net Assets 2023: $317,9502023Assets 2024: $366,409Liabilities 2024: $85,810Net Assets 2024: $280,5992024Assets 2025: $421,338Liabilities 2025: $139,794Net Assets 2025: $281,5442025

Highlighted filing

2022

Assets$371,719
Liabilities$54,123
Net Assets$317,596

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $499,180Expenses 2010: $486,421Net Income 2010: $12,7592010Revenue 2011: $478,602Expenses 2011: $517,976Net Income 2011: -$39,3742011Expenses 2012: $438,1892012Revenue 2013: $467,555Expenses 2013: $467,459Net Income 2013: $962013Revenue 2014: $629,281Expenses 2014: $627,837Net Income 2014: $1,4442014Revenue 2015: $612,309Expenses 2015: $579,120Net Income 2015: $33,1892015Revenue 2016: $703,324Expenses 2016: $641,350Net Income 2016: $61,9742016Revenue 2017: $818,929Expenses 2017: $779,369Net Income 2017: $39,5602017Revenue 2018: $853,574Expenses 2018: $827,856Net Income 2018: $25,7182018Revenue 2019: $680,300Expenses 2019: $781,184Net Income 2019: -$100,8842019Revenue 2020: $753,921Expenses 2020: $756,732Net Income 2020: -$2,8112020Revenue 2021: $990,438Expenses 2021: $848,122Net Income 2021: $142,3162021Revenue 2022: $902,610Expenses 2022: $880,455Net Income 2022: $22,1552022Revenue 2023: $991,183Expenses 2023: $990,829Net Income 2023: $3542023Revenue 2024: $1,006,052Expenses 2024: $1,043,403Net Income 2024: -$37,3512024Revenue 2025: $969,807Expenses 2025: $968,862Net Income 2025: $9452025

Highlighted filing

2022

Revenue$902,610
Expenses$880,455
Net Income$22,155
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 12, 2023
Return Version
2021v4.0
Gross Receipts
$902,610
Mission and Program Overview

Mission

Literacy solutions ny, inc. Is a not-for-profit organization dedicated to providing student-centered english literacy services for adults and acting as a resource for the advancement of literacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$206,858$188,764▼ $18,094
Pledges and Grants Receivable$139,049$177,343▲ $38,294
Land, Buildings, and Equipment, Net$4,656$3,812▼ $844
Prepaid Expenses and Deferred Charges$1,800--
Total Assets$354,163$371,719▲ $17,556
Other Assets Total$1,800$1,800→ $0
Liabilities
Accounts Payable and Accrued Expenses$58,722$54,123▼ $4,599
Total Liabilities$58,722$54,123▼ $4,599
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$292,591$317,596▲ $25,005
Net Assets With Donor Restrictions$2,850--
Total Net Assets Fund Balance$295,441$317,596▲ $22,155
Total Liabilities and Net Assets / Fund Balance$354,163$371,719▲ $17,556

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,812$8,859$12,671
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia RajalaPres/CEOFT$107,879$4,216$112,095

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$862,941
Program Service Revenue
$39,597
Investment Income
$72
Other Revenue
$0
All Other Contributions
$37,751
Change in Net Assets
$22,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$902,610
Revenue Not Reported on Form 990
$3,496
Total Revenue per Audited Statements
$906,106
Total Revenue per Form 990
$902,610
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$746,216
Other Expenses$134,239
Total Fundraising Expense$12,954
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$495,468$41,975-$537,443
Current Officers, Directors, Trustees, and Key Employees$84,114$16,823$11,214$112,151
Office Expenses$49,926$14,938-$64,864
Payroll Taxes$50,831$5,156$986$56,973
Other Employee Benefits$25,722$2,609$499$28,830
Occupancy$16,434$7,043-$23,477
Travel$8,642$3,704-$12,346
Pension Plan Contributions$9,653$979$187$10,819
Fees for Services Accounting-$7,870-$7,870
Insurance$4,810$1,146$68$6,024
Other Expenses$1,575--$1,575
Depreciation Depletion$591$253-$844
Interest-$152-$152
Total Functional Expenses$764,853$102,648$12,954$880,455

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$883,951
Expenses per Audited Statements$880,455
Total Expenses per Form 990$880,455
Expenses Not Reported on Form 990$3,496
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
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, Page 6, Part VI, Line 11B

Form 990 is prepared by an outside accounting firm. It is emailed to management and board of directors for review and approval prior to submission.

Form 990, Page 6, Part VI, Line 12C

The governing body annually sign a conflict of interest policy and disclose any potential or actual conflicts that may exists.

Form 990, Page 6, Part VI, Line 15A

The board determines compensation by reviewing appropriate and adequate data to determine the reasonableness of compensation. An evaluation is conducted annually.

Form 990, Page 6, Part VI, Line 19

Form 990 is available for public inspection on guidestar.org and charitiesnys.com. Form 990, financial statements and other policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Literacy Solutions Ny Inc
EIN
13-3224096
Phone
9143757964
Address
PO BOX 693, YONKERS, NY 10702

Signing Officer

Name
Patricia Rajala
Title
Pres/CEO
Phone
9143757964
Signed
2023-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Rajala
Formed
1984
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
25
Volunteers
150

Preparer

Firm
Victor J Cannistra CPA Pc
Address
43 KENSICO DRIVE 2ND FLOOR, MOUNT KISCO, NY 10549-1009
Preparer
Victor J Cannistra CPA
Phone
9142413605
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Literacy solutions ny, inc. (lsny) operates english literacy programs for adult students. Our tutors are trained volunteers supplemented by professional faculty. Lsny also provides intensive case management services to students in need, and through its citizenship services program, provides legal assistance to eligible residents seeking american citizenship in westchester and rockland counties in new york state. Meeting the extraordinary challenges facing education during the coronavirus pandemic of 2020, lsny swiftly converted all services - classroom teaching, volunteer training and support, one-to-one tutoring, citizenship preparation coaching, legal counseling for citizenship, and case management services - to a variety of on-line platforms, providing training to tutors and students in the use of various learning technologies. Lsny returned to face to face instructional services as of march 2022. In fiscal 2022, the organization served over 400 national- reporting - system-eligible adult students. The average student received 45 hours of instruction.the organization met or exceeded all targets for student progress outcomes required by the nys education department. The organization continues to operate the haverstraw literacy zone which provides a range of intensive case management services to students and non-students facing such issues as substance abuse, lack of shelter, hunger issues, domestic violence, and helping parents understand and cope with issues of their children's education.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has determined that there are no uncertain tax positions that require recognition or disclosure in the finanical statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANICAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LITERACY SOLUTIONS NY, INC. (LSNY) OPERATES ENGLISH LITERACY PROGRAMS FOR ADULT STUDENTS. OUR TUTORS ARE TRAINED VOLUNTEERS SUPPLEMENTED BY PROFESSIONAL FACULTY. LSNY ALSO PROVIDES INTENSIVE CASE MANAGEMENT SERVICES TO STUDENTS IN NEED, AND THROUGH ITS CITIZENSHIP SERVICES PROGRAM, PROVIDES LEGAL ASSISTANCE TO ELIGIBLE RESIDENTS SEEKING AMERICAN CITIZENSHIP IN WESTCHESTER AND ROCKLAND COUNTIES IN NEW YORK STATE. MEETING THE EXTRAORDINARY CHALLENGES FACING EDUCATION DURING THE CORONAVIRUS PANDEMIC OF 2020, LSNY SWIFTLY CONVERTED ALL SERVICES - CLASSROOM TEACHING, VOLUNTEER TRAINING AND SUPPORT, ONE-TO-ONE TUTORING, CITIZENSHIP PREPARATION COACHING, LEGAL COUNSELING FOR CITIZENSHIP, AND CASE MANAGEMENT SERVICES - TO A VARIETY OF ON-LINE PLATFORMS, PROVIDING TRAINING TO TUTORS AND STUDENTS IN THE USE OF VARIOUS LEARNING TECHNOLOGIES. LSNY RETURNED TO FACE TO FACE INSTRUCTIONAL SERVICES AS OF MARCH 2022. IN FISCAL 2022, THE ORGANIZATION SERVED OVER 400 NATIONAL- REPORTING - SYSTEM-ELIGIBLE ADULT STUDENTS. THE AVERAGE STUDENT RECEIVED 45 HOURS OF INSTRUCTION.THE ORGANIZATION MET OR EXCEEDED ALL TARGETS FOR STUDENT PROGRESS OUTCOMES REQUIRED BY THE NYS EDUCATION DEPARTMENT. THE ORGANIZATION CONTINUES TO OPERATE THE HAVERSTRAW LITERACY ZONE WHICH PROVIDES A RANGE OF INTENSIVE CASE MANAGEMENT SERVICES TO STUDENTS AND NON-STUDENTS FACING SUCH ISSUES AS SUBSTANCE ABUSE, LACK OF SHELTER, HUNGER ISSUES, DOMESTIC VIOLENCE, AND HELPING PARENTS UNDERSTAND AND COPE WITH ISSUES OF THEIR CHILDREN'S EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. IT IS EMAILED TO MANAGEMENT AND BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES COMPENSATION BY REVIEWING APPROPRIATE AND ADEQUATE DATA TO DETERMINE THE REASONABLENESS OF COMPENSATION. AN EVALUATION IS CONDUCTED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION ON GUIDESTAR.ORG AND CHARITIESNYS.COM. FORM 990, FINANCIAL STATEMENTS AND OTHER POLICIES ARE AVAILABLE UPON REQUEST.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.14$0.28$0.97$0.97$0.00
2024Detailed filing. Detailed filing data is available for this year.$0.37$0.09$0.28$1.01$1.04$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.46$0.15$0.32$0.99$0.99$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.32$0.90$0.88$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.06$0.30$0.99$0.85$0.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.30$0.14$0.15$0.75$0.76$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.04$0.16$0.68$0.78$0.10
2018Summary only. Only limited summary data is available for this year.$0.27$0.02$0.26$0.85$0.83$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.02$0.23$0.82$0.78$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.01$0.19$0.70$0.64$0.06
2015Summary only. Only limited summary data is available for this year.$0.14$0.01$0.13$0.61$0.58$0.03
2014Summary only. Only limited summary data is available for this year.$0.12$0.01$0.10$0.63$0.63$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.47$0.47$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.01$0.10$0.44
2011Summary only. Only limited summary data is available for this year.$0.13$0.04$0.09$0.48$0.52$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.01$0.13$0.50$0.49$0.01
Peer Organizations

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