Civic Intelligence

Rcs Learning Center Inc.

990 • Fiscal year 2016 • EIN 20-8511604

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

6 Strathmore RoadNatick, MA 01760

(508) 650-5940

Siviq Scores

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

Liabilities / Assets

89th percentile

0.90x

Higher debt load relative to assets than 89% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.22x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

60th percentile

5.4%

Higher net margin than 60% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

99th percentile

213%

Faster asset growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,237,288

Up $841,412 (+213%) from 2015

Net Assets

Up

$124,629

Up $275,589 (+183%) from 2015

Liabilities

Up

$1,112,659

Up $565,823 (+103%) from 2015

Revenue

Up

$5,105,924

Up $617,069 (+14%) from 2015

Expenses

Up

$4,830,335

Up $531,565 (+12%) from 2015

Net Income

Up

$275,589

Up $85,504 (+45%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $175,628Liabilities 2011: $643,963Net Assets 2011: -$468,3352011Assets 2012: $226,357Liabilities 2012: $700,577Net Assets 2012: -$474,2202012Assets 2013: $191,497Liabilities 2013: $636,458Net Assets 2013: -$444,9612013Assets 2014: $231,912Liabilities 2014: $572,957Net Assets 2014: -$341,0452014Assets 2015: $395,876Liabilities 2015: $546,836Net Assets 2015: -$150,9602015Assets 2016: $1,237,288Liabilities 2016: $1,112,659Net Assets 2016: $124,6292016Assets 2017: $2,193,039Liabilities 2017: $1,694,151Net Assets 2017: $498,8882017Assets 2018: $2,140,621Liabilities 2018: $1,243,810Net Assets 2018: $896,8112018Assets 2019: $2,223,710Liabilities 2019: $1,642,258Net Assets 2019: $581,4522019Assets 2020: $3,311,211Liabilities 2020: $2,193,022Net Assets 2020: $1,118,1892020Assets 2021: $3,577,346Liabilities 2021: $1,703,889Net Assets 2021: $1,873,4572021Assets 2022: $3,238,443Liabilities 2022: $2,146,161Net Assets 2022: $1,092,2822022Assets 2023: $3,703,813Liabilities 2023: $3,099,493Net Assets 2023: $604,3202023Assets 2024: $2,682,285Liabilities 2024: $2,771,909Net Assets 2024: -$89,6242024

Highlighted filing

2016

Assets$1,237,288
Liabilities$1,112,659
Net Assets$124,629

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,367,1922011Expenses 2012: $3,401,9872012Expenses 2013: $3,734,3872013Revenue 2014: $4,077,357Expenses 2014: $3,973,441Net Income 2014: $103,9162014Revenue 2015: $4,488,855Expenses 2015: $4,298,770Net Income 2015: $190,0852015Revenue 2016: $5,105,924Expenses 2016: $4,830,335Net Income 2016: $275,5892016Revenue 2017: $5,131,495Expenses 2017: $4,757,236Net Income 2017: $374,2592017Revenue 2018: $5,647,040Expenses 2018: $5,249,117Net Income 2018: $397,9232018Revenue 2019: $4,875,251Expenses 2019: $5,167,220Net Income 2019: -$291,9692019Revenue 2020: $5,393,217Expenses 2020: $4,856,480Net Income 2020: $536,7372020Revenue 2021: $5,582,920Expenses 2021: $4,827,652Net Income 2021: $755,2682021Revenue 2022: $4,549,236Expenses 2022: $5,330,411Net Income 2022: -$781,1752022Revenue 2023: $4,932,976Expenses 2023: $5,420,938Net Income 2023: -$487,9622023Revenue 2024: $4,207,079Expenses 2024: $4,901,023Net Income 2024: -$693,9442024

Highlighted filing

2016

Revenue$5,105,924
Expenses$4,830,335
Net Income$275,589
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$5,105,924
Mission and Program Overview

Mission

To provide the highest quality of individualized behavioral and educational services for children with autism spectrum disorder and other developmental disabilities.

To provide the highest quality of individualized behavioral and educational services for children with autism spectrum disorders and developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$30,263$969,998▲ $939,735
Loans From Officers Directors$66,478$451,411▲ $384,933
Cash and Non-Interest-Bearing Accounts$211,193$131,766▼ $79,427
Accounts Receivable$154,420$88,796▼ $65,624
Prepaid Expenses and Deferred Charges$0$46,728▲ $46,728
Total Assets$395,876$1,237,288▲ $841,412
Liabilities
Accounts Payable and Accrued Expenses$359,907$421,494▲ $61,587
Mortgage Notes Payable Secured by Investment Property$120,451$195,451▲ $75,000
Other Liabilities$0$44,303▲ $44,303
Total Liabilities$546,836$1,112,659▲ $565,823
Net Assets / Fund Balance
Unrestricted Net Assets$-153,936$112,629▲ $266,565
Temporarily Rstr Net Assets$2,976$12,000▲ $9,024
Total Net Assets Fund Balance$-150,960$124,629▲ $275,589
Total Liabilities and Net Assets / Fund Balance$395,876$1,237,288▲ $841,412

Asset Categories

AssetBook ValueDepreciationBasis
Land$658,611-$658,611
Buildings$191,748-$191,748
Equipment$44,846$125,542$170,388
Other Land Buildings$74,793$3,937$78,730
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Louis RanieriCEOFT$134,999$9,997$144,996
Denise RizzoPresidentFT$139,999-$139,999
Natalie RizzoDirector of OperationsFT$97,307$2,679$99,986
Christina KingBoard Member-$89,368$2,679$92,047

Board Members and Trustees

NameTitle
Alvin LavoieBoard Member
Jennifer RutlandBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$29,781
Program Service Revenue
$5,010,911
Investment Income
$0
Other Revenue
$65,232
All Other Contributions
$29,781
Change in Net Assets
$275,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,105,924
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,105,924
Total Revenue per Form 990
$5,105,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,952,047
Other Expenses$878,288
Total Fundraising Expense$1,626
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,940,567$23,089-$2,963,656
Occupancy$470,992$31,565-$502,557
Other Employee Benefits$392,981$15,625-$408,606
Current Officers, Directors, Trustees, and Key Employees$139,999$187,123-$327,122
Payroll Taxes$229,239$23,424-$252,663
Advertising-$42,057-$42,057
Fees for Services Legal-$40,617-$40,617
Fees for Services Other$38,800--$38,800
Fees for Services Accounting-$26,659-$26,659
Travel$26,553--$26,553
Information Technology-$15,907-$15,907
Insurance$8,816$5,556-$14,372
Depreciation Depletion$13,872$457-$14,329
Interest-$12,251-$12,251
Office Expenses--$1,626$1,626
Other Expenses$7,185$44-$44
Total Functional Expenses$4,384,952$443,757$1,626$4,830,335

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,830,335
Total Expenses per Audited Statements$4,830,335
Total Expenses per Form 990$4,830,335
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Alvin LavoieEntity Owned by Denise Rizzo and Louis RanieriRents Space to the Organizationshares Operating CostsNo$326,797
-Entity Owned by Denise Rizzo and Louis RanieriShared Operating Costs Due to Shared FacilityNo$64,894
-Board MemberProvided Financial Advisory Services to the OrganizationNo$19,268

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$66,478$451,411▲ $384,933
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Current Portion of Capital Lease Obligation$24,166
Capital Lease Obligation, Net of Current Portion$20,137
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Denise rizzo, president/director, and louis ranieri, ceo are married and denise rizzo and natalie rizzo, office manager/chief financial officer are sisters.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed by board members and is available to all board members prior to filing.

Form 990, Part VI, Section C, Line 19

The organizations governing documents, and financial statements are available upon written request. The financial statements and irs form 990 are available on the attorney general's website.

Filing and Contact Details

Filer

Filer Name
Rcs Learning Center
EIN
20-8511604
Phone
5086505940
Address
6 STRATHMORE ROAD, NATICK, MA 01760

Signing Officer

Name
Denise Rizzo
Title
President
Phone
5086505940
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denise Rizzo
Formed
2006
Legal Domicile
Ma
Voting Board Members
6
Independent Board Members
0
Employees
131
Volunteers
0

Preparer

Firm
Bdo USA Llp
Address
TWO INTERNATIONAL PLACE, BOSTON, MA 02110
Preparer
Christopher Giallongo
Phone
6174220700
Raw XML AppendixShowing 400 of 537 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0359907
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0421494
IRS990/AccountsReceivableGrp/BOYAmt0154420
IRS990/AccountsReceivableGrp/EOYAmt088796
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDERS AND DEVELOPMENTAL DISABILITIES.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt042057
IRS990/AdvertisingGrp/TotalAmt042057
IRS990/AllOtherContributionsAmt029781
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/PersonNm0NATALIE RIZZO
IRS990/BooksInCareOfDetail/PhoneNum05086505942
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06 STRATHMORE ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0NATICK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001760
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0211193
IRS990/CashNonInterestBearingGrp/EOYAmt0131766
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0187123
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0139999
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0327122
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt029781
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0878288
IRS990/CYOtherRevenueAmt065232
IRS990/CYProgramServiceRevenueAmt05010911
IRS990/CYRevenuesLessExpensesAmt0275589
IRS990/CYSalariesCompEmpBnftPaidAmt03952047
IRS990/CYTotalExpensesAmt04830335
IRS990/CYTotalFundraisingExpenseAmt01626
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt05105924
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0457
IRS990/DepreciationDepletionGrp/ProgramServicesAmt013872
IRS990/DepreciationDepletionGrp/TotalAmt014329
IRS990/Desc0RCS' INTENSIVE DAY PROGRAM SERVICES STUDENTS AGES 7-22 AND PROVIDES 1:1 STAFF TO STUDENT RATIO. STUDENTS ENROLLED IN THE PROGRAM REQUIRE INTENSIVE 1:1 SUPPPORT IN ORDER TO LEARN ACADEMICS, LEISURE AND SOCIAL SKILLS, FUNCTIONAL LIFE SKILLS, AND VOCATIONAL SKILLS. APPLIED BEHAVIOR ANALYSIS (ABA) IS THE MAJOR TREATMENT METHODOLOGY APPLIED WITH THE INTENSIVE DAY PROGRAM. THE PRIMARY OBJECTIVE OF THE PROGRAM IS TO FOCUS ON TEACHING STUDENTS PIVOTAL SKILLS THAT WILL ALLOW THE STUDENT TO SUCCESSFULLY TRANSITION INTO A LESS RESTRICTIVE ENVIRONMENT WHERE THEY WILL CONTINUE TO ACQUIRE SKILLS WITHOUT THE NEED FOR 1:1 SUPPORT. RCS ALIGNS ACADEMIC CURRICULUM WITH THE MASSACHUSETTS CURRICULUM FRAMEWORKS. ADDITIONALLY, FUNCTIONAL BEHAVIOR ASSESSMENTS (FBA'S) ARE CONDUCTED AND BEHAVIOR PLANS ARE IMPLEMENTED TO DECREASE UNDESIRED BEHAVIORS AND INCREASE ALTERNATIVE APPROPRIATE BEHAVIORS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0131
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt03763000
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt026659
IRS990/FeesForServicesAccountingGrp/TotalAmt026659
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt040617
IRS990/FeesForServicesLegalGrp/TotalAmt040617
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt038800
IRS990/FeesForServicesOtherGrp/TotalAmt038800
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt09997
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt22679
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt32679
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0LOUIS RANIERI
IRS990/Form990PartVIISectionAGrp/PersonNm1DENISE RIZZO
IRS990/Form990PartVIISectionAGrp/PersonNm2NATALIE RIZZO
IRS990/Form990PartVIISectionAGrp/PersonNm3CHRISTINA KING
IRS990/Form990PartVIISectionAGrp/PersonNm4ALVIN LAVOIE
IRS990/Form990PartVIISectionAGrp/PersonNm5JENNIFER RUTLAND
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0134999
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1139999
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt297307
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt389368
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02006
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt05105924
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt015907
IRS990/InformationTechnologyGrp/TotalAmt015907
IRS990/InsuranceGrp/ManagementAndGeneralAmt05556
IRS990/InsuranceGrp/ProgramServicesAmt08816
IRS990/InsuranceGrp/TotalAmt014372
IRS990/InterestGrp/ManagementAndGeneralAmt012251
IRS990/InterestGrp/TotalAmt012251
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0129479
IRS990/LandBldgEquipBasisNetGrp/BOYAmt030263
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0969998
IRS990/LandBldgEquipCostOrOtherBssAmt01099477
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd01
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt066478
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt0451411
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0120451
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0195451
IRS990/NetAssetsOrFundBalancesBOYAmt0-150960
IRS990/NetAssetsOrFundBalancesEOYAmt0124629
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt031565
IRS990/OccupancyGrp/ProgramServicesAmt0470992
IRS990/OccupancyGrp/TotalAmt0502557
IRS990/OfficeExpensesGrp/FundraisingAmt01626
IRS990/OfficeExpensesGrp/TotalAmt01626
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt015625
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0392981
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0408606
IRS990/OtherExpensesGrp/Desc0MISC. EXPENSE
IRS990/OtherExpensesGrp/Desc1PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc2STUDENTS - FOOD
IRS990/OtherExpensesGrp/Desc3PENALTIES ON TAXES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019383
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt144
IRS990/OtherExpensesGrp/ProgramServicesAmt056197
IRS990/OtherExpensesGrp/ProgramServicesAmt159751
IRS990/OtherExpensesGrp/ProgramServicesAmt27185
IRS990/OtherExpensesGrp/TotalAmt075580
IRS990/OtherExpensesGrp/TotalAmt159751
IRS990/OtherExpensesGrp/TotalAmt27185
IRS990/OtherExpensesGrp/TotalAmt344
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt044303
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0MISC. INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt065232
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt065232
IRS990/OtherRevenueTotalAmt065232
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt023089
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02940567
IRS990/OtherSalariesAndWagesGrp/TotalAmt02963656
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023424
IRS990/PayrollTaxesGrp/ProgramServicesAmt0229239
IRS990/PayrollTaxesGrp/TotalAmt0252663
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt046728
IRS990/PrincipalOfficerNm0DENISE RIZZO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0TUITION REVENUE - INTE
IRS990/ProgramServiceRevenueGrp/Desc1TUITION REVENUE - DAY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04354228
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1656683
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04354228
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1656683
IRS990/ProgSrvcAccomActy2Grp/Desc0WHEN A STUDENT DEMONSTRATES THE ABILITY TO LEARN AND EXCEL IN A 1:1 TEACHING ENVIRONMENT THEN HE OR SHE MAY BE AN APPROPRIATE CANDIDATE FOR RCS'S DAY EDUCATION PROGRAM. THIS PROGRAM'S STRUCTURE AND PHILOSOPHY IS SIMILAR TO THE ABOVE MENTIONED INTENSIVE DAY PROGRAM, BUT UTILIZES A 1:2 STAFF TO STUDENT RATIO. STUDENTS IN THIS PROGRAM ARE PAIRED WITH ANOTHER STUDENT WHO SHARES A SIMILAR LEARNING LEVEL AND STYLE. SOCIAL SKILLS ARE DIRECTLY ADDRESSED WITHIN ALL SETTINGS AND THESE STUDENTS MAY WORK TOGETHER ON ACADEMIC AND/OR VOCATIONAL SKILLS. THE FOCUS OF THIS PROGRAM IS TO HELP STUDENTS DEVELOP THE SKILLS NECESSARY TO BE SUCCESSFUL IN A LESS RESTRICTIVE LEARNING ENVIRONMENT AND WHEN POSSIBLE TRANSITION BACK TO THEIR HOME SCHOOL DISTRICT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0621952
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0656683
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt039855
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0799291
IRS990/PYOtherRevenueAmt0-1062
IRS990/PYProgramServiceRevenueAmt04450062
IRS990/PYRevenuesLessExpensesAmt0190085
IRS990/PYSalariesCompEmpBnftPaidAmt03499479
IRS990/PYTotalExpensesAmt04298770
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04488855
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0275589
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04354228
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt035000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0120000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt031407
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt039855
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt081949
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt076676
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt053663
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0283550
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt05076143
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt04450062
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt03998173
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03690847
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt03313988
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt020529213
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99420
IRS990ScheduleA/PublicSupportPY509Pct00.99370
IRS990ScheduleA/PublicSupportTotal509Amt020692763
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt035000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt035000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0120000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt05107550
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt04489917
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt04080122
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03767523
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt03367651
IRS990ScheduleA/Total509Grp/TotalAmt020812763
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt05107550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt04489917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt04080122
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03767523
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt03367651
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt020812763
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0191748
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0191748
IRS990ScheduleD/EquipmentGrp/BookValueAmt044846
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125542
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0170388
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04830335
IRS990ScheduleD/LandGrp/BookValueAmt0658611
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0658611
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt074793
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03937
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt078730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt024166
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120137
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CURRENT PORTION OF CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE OBLIGATION, NET OF CURRENT PORTION
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05105924
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0969998
IRS990ScheduleD/TotalExpensesPerForm990Amt04830335
IRS990ScheduleD/TotalLiabilityAmt044303
IRS990ScheduleD/TotalRevenuePerForm990Amt05105924
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05105924
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04830335
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0AVAILABLE ON ORGANIZATION'S WEBSITE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0RCS BEHAVIORAL AND EDUCATION CONSULTING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1MINI-MIRACLES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ALVIN LAVOIE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY OWNED BY DENISE RIZZO AND LOUIS RANIERI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1ENTITY OWNED BY DENISE RIZZO AND LOUIS RANIERI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0326797
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt164894
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt219268
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENTS SPACE TO THE ORGANIZATIONSHARES OPERATING COSTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1SHARED OPERATING COSTS DUE TO SHARED FACILITY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2PROVIDED FINANCIAL ADVISORY SERVICES TO THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0386517
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt164894
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0MINI-MIRACLES LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1RCS BEHAVIORAL & EDUCATIONAL CONSULTING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1TO PAY FOR OPERATING EXPENSES FOR THE ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0386517
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt164894
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OWNED BY DENISE RIZZO AND LOUIS RANIERI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1OWNED BY DENISE RIZZO AND LOUIS RANIERI
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd10
IRS990ScheduleL/TotalBalanceDueAmt0451411

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.68$2.77$0.09$4.21$4.90$0.69
2023Detailed filing. Detailed filing data is available for this year.$3.70$3.10$0.60$4.93$5.42$0.49
2022Detailed filing. Detailed filing data is available for this year.$3.24$2.15$1.09$4.55$5.33$0.78
2021Detailed filing. Detailed filing data is available for this year.$3.58$1.70$1.87$5.58$4.83$0.76
2020Detailed filing. Detailed filing data is available for this year.$3.31$2.19$1.12$5.39$4.86$0.54
2019Detailed filing. Detailed filing data is available for this year.$2.22$1.64$0.58$4.88$5.17$0.29
2018Detailed filing. Detailed filing data is available for this year.$2.14$1.24$0.90$5.65$5.25$0.40
2017Detailed filing. Detailed filing data is available for this year.$2.19$1.69$0.50$5.13$4.76$0.37
2016Detailed filing. Detailed filing data is available for this year.$1.24$1.11$0.12$5.11$4.83$0.28
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.55$0.15$4.49$4.30$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.23$0.57$0.34$4.08$3.97$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.64$0.44$3.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.70$0.47$3.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.18$0.64$0.47$3.37