Civic Intelligence

Rhode Island Tutorial & Educational Services Inc.

990 • Fiscal year 2023 • EIN 26-1224086

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 01, 2024

334 East AvenuePawtucket, RI 02860

(401) 723-4459

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$407,745

Up $18,872 (+4.9%) from 2022

Net Assets

Up

$387,945

Up $23,931 (+6.6%) from 2022

Liabilities

Down

$19,800

Down $5,059 (-20%) from 2022

Revenue And Expenses

Revenue

Down

$543,930

Down $129,044 (-19%) from 2022

Expenses

Down

$537,935

Down $100,921 (-16%) from 2022

Net Income

Down

$5,995

Down $28,123 (-82%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 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 2023: $407,745Liabilities 2023: $19,800Net Assets 2023: $387,9452023Assets 2024: $460,526Liabilities 2024: $34,220Net Assets 2024: $426,3062024

Highlighted filing

2023

Assets$407,745
Liabilities$19,800
Net Assets$387,945

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 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 2023: $543,930Expenses 2023: $537,935Net Income 2023: $5,9952023Revenue 2024: $588,618Expenses 2024: $537,157Net Income 2024: $51,4612024

Highlighted filing

2023

Revenue$543,930
Expenses$537,935
Net Income$5,995
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 1, 2024
Return Version
2023v5.1
Gross Receipts
$564,555
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$364,014$387,945▲ $23,931
Savings and Temporary Cash Investments$66,544$170,804▲ $104,260
Investments in Publicly Traded Securities$106,786$121,505▲ $14,719
Cash and Non-Interest-Bearing Accounts$161,730$58,873▼ $102,857
Accounts Receivable$31,590$34,405▲ $2,815
Land, Buildings, and Equipment, Net$121$56▼ $65
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$388,873$407,745▲ $18,872
Other Assets Total$22,102$22,102→ $0
Liabilities
Accounts Payable and Accrued Expenses$13,311$11,732▼ $1,579
Other Liabilities$11,548$8,068▼ $3,480
Total Liabilities$24,859$19,800▼ $5,059
Net Assets / Fund Balance
Total Net Assets Fund Balance$364,014$387,945▲ $23,931
Total Liabilities and Net Assets / Fund Balance$388,873$407,745▲ $18,872

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$56$11,976$12,032
Other Assets Org$22,102--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$173,330$100,000▲ $18,979-$292,309
2022$192,178-▼ $18,848-$173,330
2021$182,153-▲ $10,025-$192,178
2020$112,017$70,000▲ $15,136$15,000$182,153
2019$96,143-▲ $15,874-$112,017
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa BigneyCo-directorPT$40,800$40,800
Halley LavensteinCo-directorPT$36,000$36,000

Board Members and Trustees

NameTitle
Kathryn GannPresident
Paige MagrattenVice President
Anthony GianfrancescoBoard Member
Bernie BlumenthalBoard Member
Betsy AlperBoard Member
Debra NassauBoard Member
Eric SantosBoard Member
Kelly ManceBoard Member
Stanley ReuterBoard Member
Susan LenaBoard Member
Caroline RicciSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$16,748
Program Service Revenue
$515,017
Investment Income
$12,165
Other Revenue
$0
All Other Contributions
$16,748
Change in Net Assets
$5,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$454,389
Salaries, Compensation, and Employee Benefits$82,247
Total Fundraising Expense$10,754
Professional Fundraising Fees$1,299
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$367,577$20-$367,597
Current Officers, Directors, Trustees, and Key Employees$37,150$29,720$7,430$74,300
All Other Expenses$18,334$58-$18,392
Occupancy$6,150$4,920$1,230$12,300
Payroll Taxes$3,974$3,178$795$7,947
Information Technology$3,740$3,740-$7,480
Insurance-$6,837-$6,837
Other Expenses$5,285--$5,285
Office Expenses-$3,068-$3,068
Fees for Services Professional Fundraising--$1,299$1,299
Advertising$1,163--$1,163
Conferences and Meetings-$154-$154
Depreciation Depletion-$65-$65
Total Functional Expenses$475,421$51,760$10,754$537,935
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,299
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$6,400
Payroll Taxes Payable$1,151
Accrued Payroll Taxes Payable$504
Sales Tax Payable$13
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 11B

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
Lisa Bigney
Title
Co-director
Phone
4017234459
Signed
2024-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Lavenstein L Bigney
Formed
2008
Legal Domicile
Ri
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
0

Preparer

Firm
Michael Bigney CPA
Address
588 PAWTUCKET 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 367,577. Management and general expenses 0. Fundraising expenses 0. Total expenses 367,577. Licenses & fees: program service expenses 0. Management and general expenses 20. Fundraising expenses 0. Total expenses 20.

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/OtherExpensesGrp/TotalAmt013198
IRS990/OtherExpensesGrp/TotalAmt111769
IRS990/OtherExpensesGrp/TotalAmt27081
IRS990/OtherExpensesGrp/TotalAmt35285
IRS990/OtherLiabilitiesGrp/BOYAmt011548
IRS990/OtherLiabilitiesGrp/EOYAmt08068
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0795
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03178
IRS990/PayrollTaxesGrp/ProgramServicesAmt03974
IRS990/PayrollTaxesGrp/TotalAmt07947
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0H LAVENSTEIN L BIGNEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0TUTORING & WORKSHOPS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0515017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0515017
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt017861
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03720
IRS990/PYOtherExpensesAmt0531242
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0651393
IRS990/PYRevenuesLessExpensesAmt034118
IRS990/PYSalariesCompEmpBnftPaidAmt095924
IRS990/PYTotalExpensesAmt0638856
IRS990/PYTotalProfFndrsngExpnsAmt011690
IRS990/PYTotalRevenueAmt0672974
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt05995
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0515017
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0364014
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0387945
IRS990/SavingsAndTempCashInvstGrp/BOYAmt066544
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0170804
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt016748
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt017861
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0110930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt017445
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt07173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0170157
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012166
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03720
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04362
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03892
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01901
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt026041
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01446548
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86730
IRS990ScheduleA/PublicSupportPY170Pct00.91590
IRS990ScheduleA/PublicSupportTotal170Amt0170157
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt016748
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt017861
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0110930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt017445
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt07173
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0170157
IRS990ScheduleA/TotalSupportAmt0196198
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/BeginningYearBalanceAmt0173330
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0100000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0292309
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt018979
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0192178
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0173330
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-18848
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0182153
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0192178
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt010025
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0112017
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt070000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0182153
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015136
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt015000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt096143
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0112017
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015874
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt056
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011976
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt012032
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt022102
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0EMPLOYEE RETENTION TAX CREDITS DUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt16400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21151
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt313
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED WAGES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
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/TotalBookValueLandBuildingsAmt056
IRS990ScheduleD/TotalBookValueOtherAssetsAmt022102
IRS990ScheduleD/TotalLiabilityAmt08068
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 367,577. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 367,577. LICENSES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 20. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20.
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 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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