Civic Intelligence

Making Sense of Language Arts

EIN 45-4001689 • 501(c)3 • Cincinnati, OH

Profile

Bridging the literacy gap through tutoring

366 Terrace AvenueCincinnati, OH 45220

www.makingsenseoflanguagearts.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

37th percentile

-4.4%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

53rd percentile

-0.1%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-71%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$19,717

Down $22 (-0.1%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$19,717

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin37th percentile

Revenue

Down

$500

Down $1,200 (-71%) from 2024

Expenses

Up

$522

Up $71 (+16%) from 2024

Net Income

Down

-$22

Down $1,271 (-102%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30K$20K$10K$0Assets 2013: $2,005Liabilities 2013: $02013Assets 2015: $1,420Liabilities 2015: $02015Assets 2016: $3,170Liabilities 2016: $02016Assets 2017: $1,206Liabilities 2017: $02017Assets 2018: $1,451Liabilities 2018: $02018Assets 2019: $658Net Assets 2019: $6582019Assets 2020: $1,936Net Assets 2020: $1,9362020Assets 2021: $17,030Net Assets 2021: $17,0302021Assets 2022: $21,784Net Assets 2022: $21,7842022Assets 2023: $18,490Net Assets 2023: $18,4902023Assets 2024: $19,739Liabilities 2024: $02024Assets 2025: $19,717Net Assets 2025: $19,7172025

Highlighted filing

2025

Assets$19,717
Liabilities-
Net Assets$19,717
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$20K$15K$10K$5.0K$0-$5.0KRevenue 2013: $2,555Expenses 2013: $550Net Income 2013: $2,0052013Revenue 2015: $708Expenses 2015: $1,625Net Income 2015: -$9172015Revenue 2016: $1,857Expenses 2016: $107Net Income 2016: $1,7502016Revenue 2017: $5,267Expenses 2017: $7,231Net Income 2017: -$1,9642017Revenue 2018: $8,048Expenses 2018: $7,803Net Income 2018: $2452018Revenue 2019: $6,782Expenses 2019: $7,575Net Income 2019: -$7932019Revenue 2020: $6,745Expenses 2020: $5,467Net Income 2020: $1,2782020Revenue 2021: $15,611Expenses 2021: $517Net Income 2021: $15,0942021Revenue 2022: $12,826Expenses 2022: $8,072Net Income 2022: $4,7542022Revenue 2023: $1,580Expenses 2023: $4,874Net Income 2023: -$3,2942023Revenue 2024: $1,700Expenses 2024: $451Net Income 2024: $1,2492024Revenue 2025: $500Expenses 2025: $522Net Income 2025: -$222025

Highlighted filing

2025

Revenue$500
Expenses$522
Net Income-$22
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,717
Liabilities
-
Net assets
$19,717
Revenue
$500
Expenses
$522
Net income
-$22
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.7$19.7$0.50$0.52$0.02
2024Summary only. Only limited summary data is available for this year.$19.7$0.00$1.70$0.45$1.25
2023Detailed filing. Detailed filing data is available for this year.$18.5$18.5$1.58$4.87$3.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.8$21.8$12.8$8.07$4.75
2021Detailed filing. Detailed filing data is available for this year.$17.0$17.0$15.6$0.52$15.1
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$1.94$6.75$5.47$1.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.66$6.78$7.58$0.79
2018Summary only. Only limited summary data is available for this year.$1.45$0.00$8.05$7.80$0.25
2017Summary only. Only limited summary data is available for this year.$1.21$0.00$5.27$7.23$1.96
2016Summary only. Only limited summary data is available for this year.$3.17$0.00$1.86$0.11$1.75
2015Summary only. Only limited summary data is available for this year.$1.42$0.00$0.71$1.63$0.92
2013Summary only. Only limited summary data is available for this year.$2.01$0.00$2.56$0.55$2.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$500
Mission and Program Overview

Mission

Bridging the literacy gap through tutoring

Program Services

DescriptionGrantsExpenses
Making Sense of Language Arts - with the outbreak of COVID 19 epidemic we were unable to serve our usual students. Instead, we began development of custom remote learning software for our target demographic.--
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Harriet KaufmanPresident Executive DirectorPT$0--
Harriet KaufmanTreasurer Tutor-$0--
Dr Christina RussoBoard Member - Attended Board Meeting-$0--
Carol PitzerBoard Member - Attended Board Meeting-$0--
Linda WihlChairman - Emeritus-$0--
Filing and Contact Details

Filer

Filer Name
Making Sense of Language Arts
EIN
45-4001689
In Care Of
% Harriet L Kaufman
Address
366 Terrace Avenue, Cincinnati, OH 45220

Signing Officer

Name
Harriet L Kaufman
Title
President
Signed
2025-09-29
Discuss with paid preparer
Yes

Preparer

Firm
Raymond J Wernke and Company
Address
PO Box 58663, Cincinnati, OH 45258-0663
Preparer
Mark R Wernke
Phone
5133811414
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Gifft Cards 200”

Form 990-EZ, Part I, Line 16, Other Expenses

“Site Ground Hosting 322”

Form 990-EZ, Part II, Line 24, Other Assets

“Making Sense of Language Arts - with the outbreak of COVID 19 epidemic we were unable to serve our usual students. Instead, we began development of custom remote learning software for our target demographic. Beginning of year 16,903, End of year 16,903”

Raw XML Appendix136 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Cincinnati
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer Tutor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Member - Attended Board Meeting
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member - Attended Board Meeting
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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/OtherExpensesTotalAmt0522
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IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Bridging the literacy gap through tutoring
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Making Sense of Language Arts - with the outbreak of COVID 19 epidemic we were unable to serve our usual students. Instead, we began development of custom remote learning software for our target demographic.
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OH
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TaxImposedUnderIRC4911Amt00
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IRS990EZ/TotalExpensesAmt0522
IRS990EZ/TotalRevenueAmt0500
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.makingsenseoflanguagearts.com
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0500
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0500
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.