Civic Intelligence

Rhode Island Tutorial & Educational Services Inc.

990 • Fiscal year 2015 • EIN 26-1224086

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 06, 2016

334 East AvenuePawtucket, RI 02860

(401) 723-4459

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

$115,600

No earlier filing loaded for comparison.

Net Assets

$101,677

No earlier filing loaded for comparison.

Liabilities

$13,923

No earlier filing loaded for comparison.

Revenue And Expenses

Revenue

$461,823

No earlier filing loaded for comparison.

Expenses

$440,355

No earlier filing loaded for comparison.

Net Income

$21,468

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.

$600K$400K$200K$0Assets 2015: $115,600Liabilities 2015: $13,923Net Assets 2015: $101,6772015Assets 2016: $166,947Liabilities 2016: $17,003Net Assets 2016: $149,9442016Assets 2017: $161,285Liabilities 2017: $6,534Net Assets 2017: $154,7512017Assets 2018: $189,472Liabilities 2018: $14,458Net Assets 2018: $175,0142018Assets 2019: $243,070Liabilities 2019: $13,203Net Assets 2019: $229,8672019Assets 2020: $248,401Liabilities 2020: $37,723Net Assets 2020: $210,6782020Assets 2021: $376,643Liabilities 2021: $20,796Net Assets 2021: $355,8472021Assets 2022: $388,873Liabilities 2022: $24,859Net Assets 2022: $364,0142022Assets 2024: $460,526Liabilities 2024: $34,220Net Assets 2024: $426,3062024

Highlighted filing

2015

Assets$115,600
Liabilities$13,923
Net Assets$101,677

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $461,823Expenses 2015: $440,355Net Income 2015: $21,4682015Revenue 2016: $513,850Expenses 2016: $467,133Net Income 2016: $46,7172016Revenue 2017: $430,950Expenses 2017: $430,535Net Income 2017: $4152017Revenue 2018: $499,935Expenses 2018: $474,395Net Income 2018: $25,5402018Revenue 2019: $535,587Expenses 2019: $494,733Net Income 2019: $40,8542019Revenue 2020: $436,274Expenses 2020: $466,706Net Income 2020: -$30,4322020Revenue 2021: $619,228Expenses 2021: $498,678Net Income 2021: $120,5502021Revenue 2022: $672,974Expenses 2022: $638,856Net Income 2022: $34,1182022Revenue 2024: $588,618Expenses 2024: $537,157Net Income 2024: $51,4612024

Highlighted filing

2015

Revenue$461,823
Expenses$440,355
Net Income$21,468
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 6, 2016
Return Version
2015v2.1
Gross Receipts
$461,823
Mission and Program Overview

Mission

Our mission is to support learning-disabled students and adults in our community, providing access to quality and affordable academic intervention to ensure that they are literate members of society. We also support the community by offering workshops, advocacy and resources. We accomplish this mission by tailoring the specific instruction to each individual's learning style using our own group of highly qualified, certified and experienced teachers, and by continually researching and incorporating new scientifically-approved approaches.

Improve academic skills of students struggling to read, do math and prepare themselves to perform their best. The organization accomplishes this primarily through multisensory, individualized tutoring and highly specialized small-group summer programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$80,612$101,677▲ $21,065
Cash and Non-Interest-Bearing Accounts$40,880$54,371▲ $13,491
Accounts Receivable$30,492$27,528▼ $2,964
Investments in Publicly Traded Securities$22,942$23,658▲ $716
Savings and Temporary Cash Investments$5,013$8,345▲ $3,332
Land, Buildings, and Equipment, Net$649$1,698▲ $1,049
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$99,976$115,600▲ $15,624
Liabilities
Accounts Payable and Accrued Expenses$15,112$8,403▼ $6,709
Other Liabilities$4,252$5,520▲ $1,268
Total Liabilities$19,364$13,923▼ $5,441
Net Assets / Fund Balance
Total Net Assets Fund Balance$80,612$101,677▲ $21,065
Total Liabilities and Net Assets / Fund Balance$99,976$115,600▲ $15,624

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,698$7,443$9,141

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$27,945$4,000▲ $58-$32,003
2014$25,936-▲ $2,009-$27,945
2013-$25,000▲ $937-$25,936
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Halley LavensteinDirectorPT$27,870$27,870
Lisa BigneyDirectorPT$27,120$27,120
Debra NassauSecretary-$17,395$17,395

Board Members and Trustees

NameTitle
Cristiana QuinnPresident
Siu-li KhoeVice President
Anish MoreDirector
Colleen HendryDirector
Dana OsowieckiDirector
Michelle AllweinDirector
Robin BertugliaDirector
Susan MooreDirector
Tracy ZhaoDirector
Jennifer JencksTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,075
Program Service Revenue
$454,259
Investment Income
$489
Other Revenue
$0
All Other Contributions
$7,075
Change in Net Assets
$21,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$346,091
Salaries, Compensation, and Employee Benefits$94,264
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$243,593--$243,593
Current Officers, Directors, Trustees, and Key Employees$51,935--$51,935
Other Salaries and Wages$33,476--$33,476
Advertising$16,646--$16,646
Payroll Taxes$8,853--$8,853
Conferences and Meetings-$4,765-$4,765
Fees for Services Accounting-$4,492-$4,492
All Other Expenses$355$3,304-$3,659
Office Expenses-$2,937-$2,937
Insurance-$2,903-$2,903
Depreciation Depletion-$2,549-$2,549
Other Expenses$13,321$2,048-$2,048
Information Technology$1,812--$1,812
Total Functional Expenses$417,357$22,998$0$440,355
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages Payable$3,705
Payroll Taxes Payable$988
Accrued Payroll Taxes Payable$827
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Section A, Line 8B

Rhode island tutorial & educational services does not have committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The completed form 990 and its supporting schedules are presented to the board after it has been filed with the internal revenue service by a certified public accountant.

Form 990, Part VI, Section B, Line 12C

The board monitors conflict of interest issues at quarterly board meetings. Any potential conflicts are identified and resolved.

Form 990, Part VI, Section B, Line 15

Process for determining compensation: the compensation is presented to the board with supporting data. The board votes on the compensation.

Form 990, Part VI, Section C, Line 19

Our governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Rhode Island Tutorial & Educational
EIN
26-1224086
Phone
4017234459
Address
334 EAST AVENUE, PAWTUCKET, RI 02860

Signing Officer

Name
Halley Lavenstein
Title
Co-director
Phone
4017234459
Signed
2016-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Lavenstein L Bigney
Formed
2008
Legal Domicile
Ri
Voting Board Members
13
Independent Board Members
8
Employees
25
Volunteers
6

Preparer

Firm
Michael Bigney CPA
Address
334 EAST AVENUE, PAWTUCKET, RI 02860
Preparer
Michael Bigney CPA
Phone
4017266300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Teacher payments: program service expenses 243,593. Management and general expenses 0. Fundraising expenses 0. Total expenses 243,593.

Financial Statement Notes

PART V - ENDOWMENT FUNDS - LINE # 4

The income from the endowment funds will be used to offer financial assistance to students who are unable to pay the published hourly rates.

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IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt021468
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0454259
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt080612
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0101677
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05013
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt07075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt021273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt012049
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05055
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt051143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0489
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0495
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0134
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01118
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01651785
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97860
IRS990ScheduleA/PublicSupportPY170Pct00.98740
IRS990ScheduleA/PublicSupportTotal170Amt051143
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt07075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012049
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05055
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt051143
IRS990ScheduleA/TotalSupportAmt052261
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/CYEndwmtFundGrp/BeginningYearBalanceAmt027945
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt032003
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt058
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt025936
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt027945
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02009
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt025000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt025936
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0937
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01698
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07443
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09141
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0827
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13705
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2988
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED WAGES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INCOME FROM THE ENDOWMENT FUNDS WILL BE USED TO OFFER FINANCIAL ASSISTANCE TO STUDENTS WHO ARE UNABLE TO PAY THE PUBLISHED HOURLY RATES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V - ENDOWMENT FUNDS - LINE # 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01698
IRS990ScheduleD/TotalLiabilityAmt05520
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RHODE ISLAND TUTORIAL & EDUCATIONAL SERVICES DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPLETED FORM 990 AND ITS SUPPORTING SCHEDULES ARE PRESENTED TO THE BOARD AFTER IT HAS BEEN FILED WITH THE INTERNAL REVENUE SERVICE BY A CERTIFIED PUBLIC ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD MONITORS CONFLICT OF INTEREST ISSUES AT QUARTERLY BOARD MEETINGS. ANY POTENTIAL CONFLICTS ARE IDENTIFIED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROCESS FOR DETERMINING COMPENSATION: THE COMPENSATION IS PRESENTED TO THE BOARD WITH SUPPORTING DATA. THE BOARD VOTES ON THE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TEACHER PAYMENTS: PROGRAM SERVICE EXPENSES 243,593. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 243,593.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0RI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt099976
IRS990/TotalAssetsEOYAmt0115600
IRS990/TotalAssetsGrp/BOYAmt099976
IRS990/TotalAssetsGrp/EOYAmt0115600
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07075
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022998
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0417357
IRS990/TotalFunctionalExpensesGrp/TotalAmt0440355
IRS990/TotalGrossUBIAmt0489
IRS990/TotalLiabilitiesBOYAmt019364
IRS990/TotalLiabilitiesEOYAmt013923
IRS990/TotalLiabilitiesGrp/BOYAmt019364
IRS990/TotalLiabilitiesGrp/EOYAmt013923
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt080612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0101677
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0417357
IRS990/TotalProgramServiceRevenueAmt0454259
IRS990/TotalReportableCompFromOrgAmt072385
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0454259
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0461823
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0489
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt099976
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0115600

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