Civic Intelligence

Learn to Cope Inc.

990 • Fiscal year 2021 • EIN 26-0236431

Jan 01, 2021 to Dec 31, 2021 • Filed on May 09, 2022

4 Court Street 110Taunton, MA 02780

(508) 738-5148

Siviq Scores

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

Liabilities / Assets

58th percentile

0.06x

Higher debt load relative to assets than 58% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

53rd percentile

0.04x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

34th percentile

3.1%

Higher net margin than 34% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$130,720

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

40th percentile

4.7%

Faster asset growth than 40% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

31st percentile

-2.0%

Faster revenue growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$637,979

Up $28,750 (+4.7%) from 2020

Net Assets

Up

$602,864

Up $28,415 (+4.9%) from 2020

Liabilities

Up

$35,115

Up $335 (+1.0%) from 2020

Revenue

Down

$902,920

Down $18,306 (-2.0%) from 2020

Expenses

Up

$874,505

Up $27,420 (+3.2%) from 2020

Net Income

Down

$28,415

Down $45,726 (-62%) from 2020

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

2021

Assets$637,979
Liabilities$35,115
Net Assets$602,864

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

2021

Revenue$902,920
Expenses$874,505
Net Income$28,415
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 9, 2022
Return Version
2021v4.2
Gross Receipts
$903,448
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$417,575$435,763▲ $18,188
Accounts Receivable$135,344$135,867▲ $523
Cash and Non-Interest-Bearing Accounts$50,186$60,441▲ $10,255
Prepaid Expenses and Deferred Charges$6,124$5,908▼ $216
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$609,229$637,979▲ $28,750
Liabilities
Accounts Payable and Accrued Expenses$34,780$35,115▲ $335
Total Liabilities$34,780$35,115▲ $335
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$574,449$602,864▲ $28,415
Total Net Assets Fund Balance$574,449$602,864▲ $28,415
Total Liabilities and Net Assets / Fund Balance$609,229$637,979▲ $28,750

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 TimeBaseOtherTotal
Joanne PetersonExecutive DirectorFT$123,713$7,007$130,720

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$903,033
Program Service Revenue
$0
Investment Income
$361
Other Revenue
$-474
All Other Contributions
$73,414
Change in Net Assets
$28,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$902,920
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$528
Total Revenue per Audited Statements
$903,448
Total Revenue per Form 990
$902,920
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$677,569
Other Expenses$196,936
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$282,417$208,286-$490,703
Current Officers, Directors, Trustees, and Key Employees-$130,720-$130,720
Fees for Services Other$32,333$20,016-$52,349
Payroll Taxes$22,993$27,600-$50,593
Occupancy$1,549$34,272-$35,821
Office Expenses-$29,375-$29,375
Fees for Services Legal-$23,060-$23,060
Insurance-$9,781-$9,781
Other Employee Benefits$2,524$3,029-$5,553
Other Expenses$2,295--$2,295
Travel$772$927-$1,699
Total Functional Expenses$387,439$487,066$0$874,505

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$875,033
Expenses per Audited Statements$874,505
Total Expenses per Form 990$874,505
Expenses Not Reported on Form 990$528
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
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 110, TAUNTON, MA 02780

Signing Officer

Name
Joanne Peterson
Title
Executive Director
Phone
5087385148
Signed
2022-05-09
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
14
Volunteers
240

Preparer

Firm
Cliftonlarsonallen Llp
Address
4 BATTERYMARCH PARK SUITE 100, QUINCY, MA 02169
Preparer
Danielle Nihill
Phone
7819821001
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

We moved from in person chapter meetings to zoom meetings and set up a meeting that includes family members who are experiencing a second loved one with substance abuse after losing a loved one to substance abuse.

Form 990, Part III, Line 3

Some of the chapters were combined because of the change to zoom meetings.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold offset against revenue on the 990 528.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of goods sold offset against revenue on the 990 528.

Raw XML Appendix386 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/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017812
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017812
IRS990ScheduleD/ExpensesNotReportedAmt0528
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0874505
IRS990ScheduleD/OtherExpensesIncludedAmt0528
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01089
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01089
IRS990ScheduleD/OtherRevenueAmt0528
IRS990ScheduleD/RevenueNotReportedAmt0528
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0902920
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD OFFSET AGAINST REVENUE ON THE 990 528.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD OFFSET AGAINST REVENUE ON THE 990 528.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0874505
IRS990ScheduleD/TotalRevenuePerForm990Amt0902920
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0903448
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0875033
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE MOVED FROM IN PERSON CHAPTER MEETINGS TO ZOOM MEETINGS AND SET UP A MEETING THAT INCLUDES FAMILY MEMBERS WHO ARE EXPERIENCING A SECOND LOVED ONE WITH SUBSTANCE ABUSE AFTER LOSING A LOVED ONE TO SUBSTANCE ABUSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SOME OF THE CHAPTERS WERE COMBINED BECAUSE OF THE CHANGE TO ZOOM MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS PROVIDED FOR REVIEW AND APPROVAL BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0609229
IRS990/TotalAssetsEOYAmt0637979
IRS990/TotalAssetsGrp/BOYAmt0609229
IRS990/TotalAssetsGrp/EOYAmt0637979
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0903033
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0487066
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0387439
IRS990/TotalFunctionalExpensesGrp/TotalAmt0874505
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt034780
IRS990/TotalLiabilitiesEOYAmt035115
IRS990/TotalLiabilitiesGrp/BOYAmt034780
IRS990/TotalLiabilitiesGrp/EOYAmt035115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0574449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0602864
IRS990/TotalOtherCompensationAmt07007
IRS990/TotalProgramServiceExpensesAmt0387439
IRS990/TotalReportableCompFromOrgAmt0123713
IRS990/TotalRevenueGrp/ExclusionAmt0361
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-474
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0902920
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0240
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0609229
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0637979
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0927
IRS990/TravelGrp/ProgramServicesAmt0772
IRS990/TravelGrp/TotalAmt01699
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 COURT STREET 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/SignatureDt02022-05-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARN TO COPE INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0260236431
ReturnHeader/Filer/PhoneNum05087385148
ReturnHeader/Filer/USAddress/AddressLine1Txt04 COURT STREET 110
ReturnHeader/Filer/USAddress/CityNm0TAUNTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002780
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04 BATTERYMARCH PARK SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0QUINCY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002169
ReturnHeader/PreparerPersonGrp/PhoneNum07819821001
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIELLE NIHILL
ReturnHeader/ReturnTs02022-05-09T14:50:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOANNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PETERSON
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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
2021Detailed filing. Detailed filing data is available for this year.$0.64$0.04$0.60$0.90$0.87$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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