Civic Intelligence

Research Institute for Learning & Development Inc

990 • Fiscal year 2013 • EIN 22-3116794

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 18, 2014

4 Militia Drive02421

(781) 861-3711

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.14x

Higher debt load relative to assets than 63% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

95th percentile

$153,752

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 22.7% of source-year revenue.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2013

Asset Growth

55th percentile

3.7%

Faster asset growth than 55% of similar nonprofits.

2013 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$372,093

Up $13,333 (+3.7%) from 2012

Net Assets

Up

$319,444

Up $133,327 (+72%) from 2012

Liabilities

Down

$52,649

Down $119,994 (-70%) from 2012

Revenue

$678,781

No earlier filing loaded for comparison.

Expenses

Up

$545,454

Up $20,994 (+4.0%) from 2012

Net Income

$133,327

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $381,735Liabilities 2011: $154,453Net Assets 2011: $227,2822011Assets 2012: $358,760Liabilities 2012: $172,643Net Assets 2012: $186,1172012Assets 2013: $372,093Liabilities 2013: $52,649Net Assets 2013: $319,4442013Assets 2014: $386,697Liabilities 2014: $76,690Net Assets 2014: $310,0072014Assets 2015: $147,926Liabilities 2015: $93,097Net Assets 2015: $54,8292015Assets 2016: $300,931Liabilities 2016: $53,188Net Assets 2016: $247,7432016Assets 2017: $316,318Liabilities 2017: $50,672Net Assets 2017: $265,6462017Assets 2018: $301,907Liabilities 2018: $69,276Net Assets 2018: $232,6312018Assets 2019: $275,315Liabilities 2019: $154,856Net Assets 2019: $120,4592019Assets 2020: $627,961Liabilities 2020: $384,554Net Assets 2020: $243,4072020Assets 2021: $900,600Liabilities 2021: $386,356Net Assets 2021: $514,2442021Assets 2022: $1,287,262Liabilities 2022: $395,579Net Assets 2022: $891,6832022Assets 2023: $1,669,851Liabilities 2023: $773,915Net Assets 2023: $895,9362023Assets 2024: $1,476,295Liabilities 2024: $522,442Net Assets 2024: $953,8532024

Highlighted filing

2013

Assets$372,093
Liabilities$52,649
Net Assets$319,444

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $377,6962011Expenses 2012: $524,4602012Revenue 2013: $678,781Expenses 2013: $545,454Net Income 2013: $133,3272013Revenue 2014: $592,885Expenses 2014: $602,322Net Income 2014: -$9,4372014Revenue 2015: $353,866Expenses 2015: $609,044Net Income 2015: -$255,1782015Revenue 2016: $630,614Expenses 2016: $437,700Net Income 2016: $192,9142016Revenue 2017: $633,998Expenses 2017: $616,095Net Income 2017: $17,9032017Revenue 2018: $699,891Expenses 2018: $732,906Net Income 2018: -$33,0152018Revenue 2019: $727,567Expenses 2019: $839,739Net Income 2019: -$112,1722019Revenue 2020: $849,790Expenses 2020: $726,842Net Income 2020: $122,9482020Revenue 2021: $1,374,678Expenses 2021: $1,103,841Net Income 2021: $270,8372021Revenue 2022: $1,823,631Expenses 2022: $1,421,297Net Income 2022: $402,3342022Revenue 2023: $2,199,857Expenses 2023: $2,195,603Net Income 2023: $4,2542023Revenue 2024: $2,474,427Expenses 2024: $2,416,510Net Income 2024: $57,9172024

Highlighted filing

2013

Revenue$678,781
Expenses$545,454
Net Income$133,327
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 18, 2014
Return Version
2013v3.1
Gross Receipts
$703,562
Mission and Program Overview

Mission

To assist children, adolescents, and adults with learning and attention differences to develop persistence & resilience and to attain success in school and in life, through the use of research and technology in developing and disseminating research-based multi-educational materials.

To assist children and adults with learning and attention disabilities to develop persistence & resilience and to attain success in school and in life, through the use of research and technology in developing and disseminating research-based multi-educational materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$190,368$203,048▲ $12,680
Pledges and Grants Receivable$160,000$130,000▼ $30,000
Accounts Receivable$8,392$24,887▲ $16,495
Prepaid Expenses and Deferred Charges-$14,158-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$358,760$372,093▲ $13,333
Other Assets Total-$0-
Liabilities
Deferred Revenue$156,969$40,737▼ $116,232
Accounts Payable and Accrued Expenses$15,674$11,912▼ $3,762
Total Liabilities$172,643$52,649▼ $119,994
Net Assets / Fund Balance
Unrestricted Net Assets$46,117$319,444▲ $273,327
Temporarily Rstr Net Assets$140,000--
Total Net Assets Fund Balance$186,117$319,444▲ $133,327
Total Liabilities and Net Assets / Fund Balance$358,760$372,093▲ $13,333
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Bethany Roditi PhDVP & Treasurer$88,286$153,752$88,286

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$456,287
Program Service Revenue
$198,159
Investment Income
$146
Other Revenue
$24,189
All Other Contributions
$420,932
Change in Net Assets
$133,327
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$361,113
Other Expenses$184,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,028--$248,028
Current Officers, Directors, Trustees, and Key Employees$88,286--$88,286
Conferences and Meetings$48,370--$48,370
Occupancy$44,433--$44,433
Payroll Taxes$20,953--$20,953
Fees for Services Legal$6,083--$6,083
Office Expenses$4,621--$4,621
Pension Plan Contributions$3,846--$3,846
Advertising$2,949--$2,949
Insurance$2,002--$2,002
All Other Expenses$1,885--$1,885
Other Expenses$927--$927
Travel$62--$62
Total Functional Expenses$545,454$0$0$545,454
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$48,970
Fundraising Direct Expenses$24,781
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$84,325$48,970$24,781$24,189
Total Events$84,325$48,970$24,781$24,189
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
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, Part VI, Line 11B: Form 990 Review Process

The Form 990 is given to Board Members to review before the final filing of the return.

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

All policies, including the Conflict of Interest Policy, are reviewed and monitored annually for each employee and director.

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

All public documents, including the Governing Documents, Conflict of Interest Policy, and Financial Statements, are available upon request.

Filing and Contact Details

Filer

EIN
22-3116794
Phone
7818613711

Signing Officer

Name
Bethany Roditi PhD
Title
Vice President
Signed
2014-06-18
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
13
Employees
7

Preparer

Preparer
Brian J Stafford CPA MST
Phone
9782500300
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IRS990/Desc0Changing the culture of classrooms for all learners and training teachers and parents to teach effective learning strategies and to foster resilience, positive self-concept, and strong effort in all students. The development, evaluation, and promotion of strategies for successful learning and effective teaching through research, program development, dissemination of instructional materials, teacher training, professional development, and scholarship support for educational services.
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IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To assist children, adolescents, and adults with learning and attention differences to develop persistence & resilience and to attain success in school and in life, through the use of research and technology in developing and disseminating research-based multi-educational materials.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0186117
IRS990/NetAssetsOrFundBalancesEOYAmt0319444
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt024189
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt044433
IRS990/OccupancyGrp/TotalAmt044433
IRS990/OfficeExpensesGrp/ProgramServicesAmt04621
IRS990/OfficeExpensesGrp/TotalAmt04621
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Contract Labor
IRS990/OtherExpensesGrp/Desc1Bank Service Charges
IRS990/OtherExpensesGrp/Desc2Scholarships
IRS990/OtherExpensesGrp/Desc3Dues and Subscriptions
IRS990/OtherExpensesGrp/ProgramServicesAmt066150
IRS990/OtherExpensesGrp/ProgramServicesAmt15204
IRS990/OtherExpensesGrp/ProgramServicesAmt21655
IRS990/OtherExpensesGrp/ProgramServicesAmt3927
IRS990/OtherExpensesGrp/TotalAmt066150
IRS990/OtherExpensesGrp/TotalAmt15204
IRS990/OtherExpensesGrp/TotalAmt21655
IRS990/OtherExpensesGrp/TotalAmt3927
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0248028
IRS990/OtherSalariesAndWagesGrp/TotalAmt0248028
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt020953
IRS990/PayrollTaxesGrp/TotalAmt020953
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03846
IRS990/PensionPlanContributionsGrp/TotalAmt03846
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0160000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0130000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014158
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conferences
IRS990/ProgramServiceRevenueGrp/Desc1Royalties
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0180280
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117879
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0180280
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117879
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0219313
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt030
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0270432
IRS990/PYProgramServiceRevenueAmt0263952
IRS990/PYRevenuesLessExpensesAmt0-41165
IRS990/PYSalariesCompEmpBnftPaidAmt0254028
IRS990/PYTotalExpensesAmt0524460
IRS990/PYTotalRevenueAmt0483295
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0133327
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0198159
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0420932
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0219313
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0270387
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0150246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt061028
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01121906
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0146
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0455
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0157
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0990
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0282486
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0263952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0169693
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0162327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0297745
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01176203
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0202
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0455
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0990
IRS990ScheduleA/InvestmentIncomeCYPct00.00040
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt02298109
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0703418
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0483265
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0440080
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0312573
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0358773
IRS990ScheduleA/Total509Grp/TotalAmt02298109
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0703564
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0483295
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0440282

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.52$0.95$2.47$2.42$0.06
2023Summary only. Only limited summary data is available for this year.$1.67$0.77$0.90$2.20$2.20$0.00
2022Summary only. Only limited summary data is available for this year.$1.29$0.40$0.89$1.82$1.42$0.40
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.39$0.51$1.37$1.10$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.38$0.24$0.85$0.73$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.15$0.12$0.73$0.84$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.07$0.23$0.70$0.73$0.03
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.05$0.27$0.63$0.62$0.02
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.05$0.25$0.63$0.44$0.19
2015Detailed filing. Detailed filing data is available for this year.$0.15$0.09$0.05$0.35$0.61$0.26
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.08$0.31$0.59$0.60$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.32$0.68$0.55$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.17$0.19$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.15$0.23$0.38