Civic Intelligence

Learn to Cope Inc.

990 • Fiscal year 2020 • EIN 26-0236431

Jan 01, 2020 to Dec 31, 2020 • Filed on May 05, 2021

4 Court Street No 110Taunton, MA 02780

(508) 738-5148

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.06x

Higher debt load relative to assets than 53% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

45th percentile

0.04x

Higher debt load relative to revenue than 45% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

53rd percentile

8.0%

Higher net margin than 53% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

91st percentile

$122,005

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 13.2% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

43rd percentile

3.4%

Faster asset growth than 43% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

36th percentile

-11%

Faster revenue growth than 36% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$609,229

Up $20,017 (+3.4%) from 2019

Net Assets

Up

$574,449

Up $74,141 (+15%) from 2019

Liabilities

Down

$34,780

Down $54,124 (-61%) from 2019

Revenue

Down

$921,226

Down $112,070 (-11%) from 2019

Expenses

Down

$847,085

Down $131,846 (-13%) from 2019

Net Income

Up

$74,141

Up $19,776 (+36%) from 2019

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $39,673Liabilities 2010: $0Net Assets 2010: $39,6732010Assets 2011: $51,853Liabilities 2011: $0Net Assets 2011: $51,8532011Assets 2012: $35,318Liabilities 2012: $0Net Assets 2012: $35,3182012Assets 2014: $62,997Liabilities 2014: $0Net Assets 2014: $62,9972014Assets 2015: $90,717Liabilities 2015: $0Net Assets 2015: $90,7172015Assets 2016: $212,673Liabilities 2016: $700Net Assets 2016: $211,9732016Assets 2017: $376,969Liabilities 2017: $47,202Net Assets 2017: $329,7672017Assets 2018: $505,624Liabilities 2018: $59,681Net Assets 2018: $445,9432018Assets 2019: $589,212Liabilities 2019: $88,904Net Assets 2019: $500,3082019Assets 2020: $609,229Liabilities 2020: $34,780Net Assets 2020: $574,4492020Assets 2021: $637,979Liabilities 2021: $35,115Net Assets 2021: $602,8642021Assets 2022: $794,215Liabilities 2022: $164,373Net Assets 2022: $629,8422022Assets 2024: $741,838Liabilities 2024: $96,040Net Assets 2024: $645,7982024

Highlighted filing

2020

Assets$609,229
Liabilities$34,780
Net Assets$574,449

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $67,435Expenses 2010: $31,092Net Income 2010: $36,3432010Revenue 2011: $86,405Expenses 2011: $74,225Net Income 2011: $12,1802011Revenue 2012: $83,277Expenses 2012: $99,812Net Income 2012: -$16,5352012Revenue 2014: $99,922Expenses 2014: $90,860Net Income 2014: $9,0622014Revenue 2015: $173,533Expenses 2015: $145,813Net Income 2015: $27,7202015Revenue 2016: $299,113Expenses 2016: $177,857Net Income 2016: $121,2562016Revenue 2017: $859,018Expenses 2017: $741,223Net Income 2017: $117,7952017Revenue 2018: $1,065,564Expenses 2018: $949,388Net Income 2018: $116,1762018Revenue 2019: $1,033,296Expenses 2019: $978,931Net Income 2019: $54,3652019Revenue 2020: $921,226Expenses 2020: $847,085Net Income 2020: $74,1412020Revenue 2021: $902,920Expenses 2021: $874,505Net Income 2021: $28,4152021Revenue 2022: $1,085,000Expenses 2022: $1,058,022Net Income 2022: $26,9782022Revenue 2024: $1,307,748Expenses 2024: $1,284,834Net Income 2024: $22,9142024

Highlighted filing

2020

Revenue$921,226
Expenses$847,085
Net Income$74,141
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 5, 2021
Return Version
2020v4.1
Gross Receipts
$929,785
Mission and Program Overview

Mission

Learn to cope is an outreach agency which provides peer support, education resources, and information to persons and families coping with drug and alcohol abuse

To provide support, education and resources to individuals and families dealing with addiction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$434,181$417,575▼ $16,606
Accounts Receivable$71,015$135,344▲ $64,329
Cash and Non-Interest-Bearing Accounts$69,991$50,186▼ $19,805
Prepaid Expenses and Deferred Charges$13,748$6,124▼ $7,624
Land, Buildings, and Equipment, Net$277$0▼ $277
Total Assets$589,212$609,229▲ $20,017
Liabilities
Accounts Payable and Accrued Expenses$88,304$34,780▼ $53,524
Other Liabilities$600$0▼ $600
Total Liabilities$88,904$34,780▼ $54,124
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$500,308$574,449▲ $74,141
Total Net Assets Fund Balance$500,308$574,449▲ $74,141
Total Liabilities and Net Assets / Fund Balance$589,212$609,229▲ $20,017

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$17,812$17,812
Other Land Buildings$0$1,089$1,089
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joanne PetersonExecutive DirectorFT$122,005$122,005

Board Members and Trustees

NameTitle
Chuck GennariChairman
Lori LongDirector
Peggy MurphyDirector
Koren CappielloClerk
Revenue and Support

Revenue Composition

Contributions and Grants
$912,208
Program Service Revenue
$0
Investment Income
$2,250
Other Revenue
$6,768
All Other Contributions
$90,859
Change in Net Assets
$74,141

Audited Revenue Reconciliation

Revenue per Audited Statements
$921,226
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,304
Total Revenue per Audited Statements
$922,530
Total Revenue per Form 990
$921,226
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$648,110
Other Expenses$198,975
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$264,156$204,150-$468,306
Current Officers, Directors, Trustees, and Key Employees-$122,005-$122,005
Fees for Services Other$44,500$16,370-$60,870
Payroll Taxes$20,334$25,107-$45,441
Occupancy$8,352$27,384-$35,736
Office Expenses-$25,806-$25,806
Fees for Services Legal-$25,287-$25,287
Travel$15,011$653-$15,664
Other Employee Benefits$5,530$6,828-$12,358
Insurance-$9,145-$9,145
Other Expenses$3,119--$3,119
Depreciation Depletion-$277-$277
Advertising-$215-$215
Total Functional Expenses$383,858$463,227$0$847,085

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$848,389
Expenses per Audited Statements$847,085
Total Expenses per Form 990$847,085
Expenses Not Reported on Form 990$1,304
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$14,300
Gaming Direct Expenses$7,255
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
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
Yes
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 8B

No committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The return is provided for review and approval by the board.

Form 990, Part VI, Section B, Line 15

The organization performs a periodic assessment of salaries of top executives at similar size agencies to determine a salary range for the executive director. Annually, the board of directors determines the executive directors salary. The executive director establishes the salary for the program director. The executive director and program director work together to determine and establish salaries for all other employees on an annual basis.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Learn to Cope Inc
EIN
26-0236431
Phone
5087385148
Address
4 COURT STREET NO 110, TAUNTON, MA 02780

Signing Officer

Name
Joanne Peterson
Title
Executive Director
Phone
5087385148
Signed
2021-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Peterson
Formed
2007
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
18
Volunteers
265

Preparer

Firm
Cliftonlarsonallen Llp
Address
4601 SIX FORKS ROAD SUITE 350, RALEIGH, NC 27609
Preparer
Michele Pratt
Phone
9197813581
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold offset against revenue on the 990 1,304.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold offset against revenue on the 990 1,304.

Raw XML Appendix388 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.

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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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017812
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017812
IRS990ScheduleD/ExpensesNotReportedAmt01304
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0847085
IRS990ScheduleD/OtherExpensesIncludedAmt01304
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01089
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01089
IRS990ScheduleD/OtherRevenueAmt01304
IRS990ScheduleD/RevenueNotReportedAmt01304
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0921226
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD OFFSET AGAINST REVENUE ON THE 990 1,304.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD OFFSET AGAINST REVENUE ON THE 990 1,304.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0847085
IRS990ScheduleD/TotalRevenuePerForm990Amt0921226
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0922530
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0848389
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RETURN IS PROVIDED FOR REVIEW AND APPROVAL BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PERFORMS A PERIODIC ASSESSMENT OF SALARIES OF TOP EXECUTIVES AT SIMILAR SIZE AGENCIES TO DETERMINE A SALARY RANGE FOR THE EXECUTIVE DIRECTOR. ANNUALLY, THE BOARD OF DIRECTORS DETERMINES THE EXECUTIVE DIRECTORS SALARY. THE EXECUTIVE DIRECTOR ESTABLISHES THE SALARY FOR THE PROGRAM DIRECTOR. THE EXECUTIVE DIRECTOR AND PROGRAM DIRECTOR WORK TOGETHER TO DETERMINE AND ESTABLISH SALARIES FOR ALL OTHER EMPLOYEES ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0589212
IRS990/TotalAssetsEOYAmt0609229
IRS990/TotalAssetsGrp/BOYAmt0589212
IRS990/TotalAssetsGrp/EOYAmt0609229
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0912208
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0463227
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0383858
IRS990/TotalFunctionalExpensesGrp/TotalAmt0847085
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt088904
IRS990/TotalLiabilitiesEOYAmt034780
IRS990/TotalLiabilitiesGrp/BOYAmt088904
IRS990/TotalLiabilitiesGrp/EOYAmt034780
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0500308
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0574449
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0383858
IRS990/TotalReportableCompFromOrgAmt0122005
IRS990/TotalRevenueGrp/ExclusionAmt09295
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-277
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0921226
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0265
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589212
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0609229
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0653
IRS990/TravelGrp/ProgramServicesAmt015011
IRS990/TravelGrp/TotalAmt015664
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 COURT STREET NO 110
IRS990/USAddress/CityNm0TAUNTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002780
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.LEARN2COPE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNE PETERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05087385148
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARN TO COPE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0260236431
ReturnHeader/Filer/PhoneNum05087385148
ReturnHeader/Filer/USAddress/AddressLine1Txt04 COURT STREET NO 110
ReturnHeader/Filer/USAddress/CityNm0TAUNTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002780
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04601 SIX FORKS ROAD SUITE 350
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RALEIGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027609
ReturnHeader/PreparerPersonGrp/PhoneNum09197813581
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE PRATT
ReturnHeader/ReturnTs02021-05-05T14:02:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOANNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PETERSON
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.10$0.65$1.31$1.28$0.02
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.16$0.63$1.09$1.06$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.04$0.60$0.90$0.87$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.57$0.92$0.85$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.09$0.50$1.03$0.98$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.06$0.45$1.07$0.95$0.12
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.05$0.33$0.86$0.74$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.21$0.00$0.21$0.30$0.18$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.17$0.15$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.10$0.09$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.08$0.10$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.09$0.07$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$0.00$0.04$0.07$0.03$0.04