Civic Intelligence

Research Institute for Learning & Development Inc

990 • Fiscal year 2015 • EIN 22-3116794

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 15, 2016

4 Militia DriveLexington, MA 02421

(781) 861-3711

Siviq Scores

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

Liabilities / Assets

91st percentile

0.63x

Higher debt load relative to assets than 91% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

0.26x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

6th percentile

-72%

Higher net margin than 6% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

99th percentile

$158,844

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 44.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

6th percentile

-62%

Faster asset growth than 6% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

12th percentile

-40%

Faster revenue growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$147,926

Down $238,771 (-62%) from 2014

Net Assets

Down

$54,829

Down $255,178 (-82%) from 2014

Liabilities

Up

$93,097

Up $16,407 (+21%) from 2014

Revenue

Down

$353,866

Down $239,019 (-40%) from 2014

Expenses

Up

$609,044

Up $6,722 (+1.1%) from 2014

Net Income

Down

-$255,178

Down $245,741 (-2604%) from 2014

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

2015

Assets$147,926
Liabilities$93,097
Net Assets$54,829

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

2015

Revenue$353,866
Expenses$609,044
Net Income-$255,178
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 15, 2016
Return Version
2015v2.0
Gross Receipts
$367,076
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 and 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$145,557$97,511▼ $48,046
Accounts Receivable$26,211$29,445▲ $3,234
Prepaid Expenses and Deferred Charges$9,929$10,970▲ $1,041
Pledges and Grants Receivable$205,000$10,000▼ $195,000
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$386,697$147,926▼ $238,771
Other Assets Total-$0-
Liabilities
Deferred Revenue$49,960$59,042▲ $9,082
Accounts Payable and Accrued Expenses$26,730$34,055▲ $7,325
Total Liabilities$76,690$93,097▲ $16,407
Net Assets / Fund Balance
Temporarily Rstr Net Assets$229,801$33,316▼ $196,485
Unrestricted Net Assets$80,206$21,513▼ $58,693
Total Net Assets Fund Balance$310,007$54,829▼ $255,178
Total Liabilities and Net Assets / Fund Balance$386,697$147,926▼ $238,771
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn MeltzerPresident/SecrePT$80,642$78,202$80,642

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$113,904
Program Service Revenue
$169,540
Investment Income
$47
Other Revenue
$70,375
All Other Contributions
$80,588
Change in Net Assets
$-255,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$347,909
Other Expenses$261,135
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$234,849--$234,849
Current Officers, Directors, Trustees, and Key Employees$80,642--$80,642
Occupancy$45,222--$45,222
Conferences and Meetings$33,942--$33,942
Payroll Taxes$24,383--$24,383
Fees for Services Accounting$13,135--$13,135
Office Expenses$11,027--$11,027
Pension Plan Contributions$8,035--$8,035
Advertising$4,009--$4,009
Other Expenses$3,247--$3,247
All Other Expenses$2,419--$2,419
Insurance$2,121--$2,121
Total Functional Expenses$609,044$0$0$609,044
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$83,585
Fundraising Direct Expenses$13,210
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit$116,901$83,585$12,719$70,866
Total Events$116,901$83,585$12,719$70,866
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
-See Part VOther ExpensesNo$64,925
-See Part VRentNo$45,222

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

Filer Name
Research Institute for Learning &
EIN
22-3116794
Phone
7818613711
Address
4 Militia Drive, Lexington, MA 02421

Signing Officer

Name
Lynn Meltzer
Title
President/Secretary
Signed
2016-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
13
Employees
10

Preparer

Firm
Stafford Gaudet & Associates LLC
Address
19 Fletcher St PO Box 367, Chelmsford, MA 01824
Preparer
Brian J Stafford CPA MST
Phone
9782500300
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IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0MA
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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/NetAssetsOrFundBalancesBOYAmt0310007
IRS990/NetAssetsOrFundBalancesEOYAmt054829
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt070375
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/TotalAmt045222
IRS990/OfficeExpensesGrp/ProgramServicesAmt011027
IRS990/OfficeExpensesGrp/TotalAmt011027
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Contract Labor
IRS990/OtherExpensesGrp/Desc1Scholarships
IRS990/OtherExpensesGrp/Desc2Bank & Credit Card Fees
IRS990/OtherExpensesGrp/Desc3Miscellaneous
IRS990/OtherExpensesGrp/ProgramServicesAmt0133958
IRS990/OtherExpensesGrp/ProgramServicesAmt16642
IRS990/OtherExpensesGrp/ProgramServicesAmt25413
IRS990/OtherExpensesGrp/ProgramServicesAmt33247
IRS990/OtherExpensesGrp/TotalAmt0133958
IRS990/OtherExpensesGrp/TotalAmt16642
IRS990/OtherExpensesGrp/TotalAmt25413
IRS990/OtherExpensesGrp/TotalAmt33247
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0234849
IRS990/OtherSalariesAndWagesGrp/TotalAmt0234849
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt024383
IRS990/PayrollTaxesGrp/TotalAmt024383
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08035
IRS990/PensionPlanContributionsGrp/TotalAmt08035
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0205000
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09929
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010970
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Conferences
IRS990/ProgramServiceRevenueGrp/Desc1Other Income
IRS990/ProgramServiceRevenueGrp/Desc2Royalties
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111594
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217789
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0140157
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111594
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217789
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0412943
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0267530
IRS990/PYOtherRevenueAmt017649
IRS990/PYProgramServiceRevenueAmt0162293
IRS990/PYRevenuesLessExpensesAmt0-9437
IRS990/PYSalariesCompEmpBnftPaidAmt0334792
IRS990/PYTotalExpensesAmt0602322
IRS990/PYTotalRevenueAmt0592885
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-255178
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0417943
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0456287
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0219313
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0270387
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IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0202
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0425
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0265746
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0205520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0247129
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0263952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0169693
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01152040
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt047
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0146
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0202
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0425
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt02870687
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0620463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0623463
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0703416
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0483265
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0440080
IRS990ScheduleA/Total509Grp/TotalAmt02870687

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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
Peer Organizations

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