Civic Intelligence

E3 Rochester Inc

EIN 45-5281198 • 501(c)3 • Rochester, NY

Profile

E3 Rochester Inc. was created to help expand the number of high quality K-12 education seats for low income children living in the city of Rochester by recruiting some of the nations best charter operators to open schools here. In carrying out this mission, we have supported the opening of two schools (PUC Achieve Charter School and Vertus Charter School) and have recruited two more high performance charter operations to apply for charters to open schools in 2016. Once charter operators are recruited, we work to minimize the three challenges they face getting started: (1) funding to cover start-up expenses prior to reaching full enrollment and full funding; (2) locating suitable buildings and assisting with financing, (3) community and political support.

16 E Main St Suite 925Rochester, NY 14614

e3rochester.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.13x

Higher debt load relative to assets than 74% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.09x

Higher debt load relative to revenue than 73% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Net Margin

35th percentile

-1.2%

Higher net margin than 35% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$128,752

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 17.1% of source-year revenue.

NTEE B • $500k-$1M nonprofits • Source year 2024

Asset Growth

26th percentile

-4.7%

Faster asset growth than 26% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

36%

Faster revenue growth than 75% of similar nonprofits.

NTEE B • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$501,430

Down $24,629 (-4.7%) from 2023

Liabilities

Down

$67,465

Down $15,725 (-19%) from 2023

Net Assets

Down

$433,965

Down $8,904 (-2.0%) from 2023

Revenue

Up

$752,480

Up $198,667 (+36%) from 2023

Expenses

Up

$761,384

Up $84,462 (+12%) from 2023

Net Income

Up

-$8,904

Up $114,205 (+93%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2012: $6,732Liabilities 2012: $02012Assets 2013: $486,661Liabilities 2013: $703,051Net Assets 2013: -$216,3902013Assets 2014: $3,103,551Liabilities 2014: $3,357,085Net Assets 2014: -$253,5342014Assets 2015: $3,692,077Liabilities 2015: $4,038,570Net Assets 2015: -$346,4932015Assets 2016: $8,987,436Liabilities 2016: $8,742,603Net Assets 2016: $244,8332016Assets 2017: $8,390,338Liabilities 2017: $8,482,447Net Assets 2017: -$92,1092017Assets 2018: $8,312,798Liabilities 2018: $8,146,506Net Assets 2018: $166,2922018Assets 2019: $365,920Liabilities 2019: $12,798Net Assets 2019: $353,1222019Assets 2020: $451,977Liabilities 2020: $3,613Net Assets 2020: $448,3642020Assets 2021: $520,988Liabilities 2021: $9,187Net Assets 2021: $511,8012021Assets 2022: $577,479Liabilities 2022: $11,501Net Assets 2022: $565,9782022Assets 2023: $526,059Liabilities 2023: $83,190Net Assets 2023: $442,8692023Assets 2024: $501,430Liabilities 2024: $67,465Net Assets 2024: $433,9652024

Highlighted filing

2024

Assets$501,430
Liabilities$67,465
Net Assets$433,965

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $61,919Expenses 2012: $55,187Net Income 2012: $6,7322012Revenue 2013: $231,194Expenses 2013: $454,316Net Income 2013: -$223,1222013Revenue 2014: $732,030Expenses 2014: $769,174Net Income 2014: -$37,1442014Revenue 2015: $431,505Expenses 2015: $524,464Net Income 2015: -$92,9592015Revenue 2016: $1,232,887Expenses 2016: $816,701Net Income 2016: $416,1862016Revenue 2017: $1,278,549Expenses 2017: $1,634,040Net Income 2017: -$355,4912017Revenue 2018: $1,353,278Expenses 2018: $1,094,877Net Income 2018: $258,4012018Revenue 2019: $1,005,324Expenses 2019: $818,494Net Income 2019: $186,8302019Revenue 2020: $487,592Expenses 2020: $392,350Net Income 2020: $95,2422020Revenue 2021: $453,938Expenses 2021: $390,501Net Income 2021: $63,4372021Revenue 2022: $482,973Expenses 2022: $428,796Net Income 2022: $54,1772022Revenue 2023: $553,813Expenses 2023: $676,922Net Income 2023: -$123,1092023Revenue 2024: $752,480Expenses 2024: $761,384Net Income 2024: -$8,9042024

Highlighted filing

2024

Revenue$752,480
Expenses$761,384
Net Income-$8,904

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.07$0.43$0.75$0.76$0.01
2023Summary only. Only limited summary data is available for this year.$0.53$0.08$0.44$0.55$0.68$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.58$0.01$0.57$0.48$0.43$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.01$0.51$0.45$0.39$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.00$0.45$0.49$0.39$0.10
2019Summary only. Only limited summary data is available for this year.$0.37$0.01$0.35$1.01$0.82$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.31$8.15$0.17$1.35$1.09$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.39$8.48$0.09$1.28$1.63$0.36
2016Summary only. Only limited summary data is available for this year.$8.99$8.74$0.24$1.23$0.82$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$4.04$0.35$0.43$0.52$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.10$3.36$0.25$0.73$0.77$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.70$0.22$0.23$0.45$0.22
2012Summary only. Only limited summary data is available for this year.$0.01$0.00$0.06$0.06$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 8, 2025
Return Version
2024v5.2
Gross Receipts
$752,480
Mission and Program Overview

Mission

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$401,822$337,713▼ $64,109
Accounts Receivable$2,000$87,160▲ $85,160
Cash and Non-Interest-Bearing Accounts$52,692$25,300▼ $27,392
Prepaid Expenses and Deferred Charges$3,263$4,017▲ $754
Total Assets$526,059$501,430▼ $24,629
Other Assets Total$66,282$47,240▼ $19,042
Liabilities
Other Liabilities$67,565$50,449▼ $17,116
Accounts Payable and Accrued Expenses$15,625$17,016▲ $1,391
Total Liabilities$83,190$67,465▼ $15,725
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$419,369$433,965▲ $14,596
Net Assets With Donor Restrictions$23,500$0▼ $23,500
Total Net Assets Fund Balance$442,869$433,965▼ $8,904
Total Liabilities and Net Assets / Fund Balance$526,059$501,430▼ $24,629

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$47,240--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rev Sebrone JohnsonCEOFT$125,002$3,750$128,752

Board Members and Trustees

NameTitle
James BrushChairman
Dale TwardokusVice Chair Through 9/24
Judith FozniBoard Member
Kathleen MuscatoBoard Member
Michael WyattBoard Member
Nicole GibbonsBoard Member
Richard KaplanBoard Member
Suzanne PuleoBoard Member
Bryan HickmanExecutive VP and Secretary Beg. 9/24
Meghan SchubmehlSecretary Through 9/24
Theodore SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$738,043
Program Service Revenue
$0
Investment Income
$13,412
Other Revenue
$1,025
All Other Contributions
$738,043
Change in Net Assets
$-8,904

Audited Revenue Reconciliation

Revenue per Audited Statements
$752,480
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$752,480
Total Revenue per Form 990
$752,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$479,541
Salaries, Compensation, and Employee Benefits$256,343
Grants and Similar Amounts Paid$25,500
Total Fundraising Expense$14,469
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising$128,276$650-$128,926
Current Officers, Directors, Trustees, and Key Employees$93,752$22,500$12,500$128,752
Other Salaries and Wages$37,020$53,323$1,710$92,053
Occupancy-$31,004-$31,004
Grants to Domestic Individuals$25,500--$25,500
Travel$17,465$6,174-$23,639
Payroll Taxes-$17,870-$17,870
Information Technology$5,611$10,007-$15,618
Other Employee Benefits-$14,645-$14,645
Fees for Services Other-$9,345-$9,345
Fees for Services Accounting-$9,100-$9,100
Office Expenses$890$6,163$259$7,312
Other Expenses$6,385--$6,385
Conferences and Meetings$2,188$1,844-$4,032
Insurance-$3,272-$3,272
Fees for Services Legal-$3,070-$3,070
Pension Plan Contributions-$3,023-$3,023
All Other Expenses-$142-$142
Total Functional Expenses$554,783$192,132$14,469$761,384

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$761,384
Total Expenses per Audited Statements$761,384
Total Expenses per Form 990$761,384
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating Lease$50,449
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
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 B, Line 11B

The form 990 will be reviewed by the chairman and executive director and presented to the board of directors.

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

Edceptional, inc. Annually requires board members to update and sign conflict of interest statements. Edceptional's board secretary reviews all conflicts of interest and brings any issues to the board of directors as needed based on that review.

Form 990, Part VI, Section C, Line 19

The governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Edceptional Inc
EIN
45-5281198
Phone
5854919700
Address
16 E MAIN ST SUITE 925, ROCHESTER, NY 14614

Signing Officer

Name
J Theodore Smith
Title
Treasurer
Phone
5854919700
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Theodore Smith
Formed
2012
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
10
Employees
3
Volunteers
13

Preparer

Firm
Rdg Partners Cpas Pllc
Address
10 WINTHROP STREET, ROCHESTER, NY 14607
Preparer
Haley Henning CPA
Phone
5856732600
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Edceptional was created to help expand the number of high-quality k - 12 public education seats for all low-income children living in the city of rochester, ny, regardless of school type, charter or district. The mission includes strengthening and growing the charter school sector in rochester and supporting charter schools that have the leadership and model needed to be successful. Edceptional supports all local charter schools by operating a charter school application and information web site (goodschoolsroc.org) where parents can view all rochester area charter schools and apply to those of their choice. Edceptional also facilitates collaboration and sharing of best practices among the rochester charter schools, with an emphasis on leadership development at the board level and school management team level, as well as understanding the importance of a positive, enabling school culture. An important emphasis is to provide coaching to school leaders and teachers to implement literacy programs based on recent neurological research on how the brain learns to read. Such programs have proven successful in raising the percentage of students reading at grade level by double digit amounts yearly, and the organization's goal is to ensure that all students read fluently. Edceptional works with a wide range of community organizations and foundations to increase awareness of and the need for quality school options in rochester.

Form 990, Part III, Line 1

Edceptional was created to help expand the number of high-quality k - 12 public education seats for all low-income children living in the city of rochester, ny, regardless of school type, charter or district. The mission includes strengthening and growing the charter school sector in rochester and supporting charter schools that have the leadership and model needed to be successful. Edceptional supports all local charter schools by operating a charter school application and information web site (goodschoolsroc.org) where parents can view all rochester area charter schools and apply to those of their choice. Edceptional also facilitates collaboration and sharing of best practices among the rochester charter schools, with an emphasis on leadership development at the board level and school management team level, as well as understanding the importance of a positive, enabling school culture. An important emphasis is to provide coaching to school leaders and teachers to implement literacy programs based on recent neurological research on how the brain learns to read. Such programs have proven successful in raising the percentage of students reading at grade level by double digit amounts yearly, and the organization's goal is to ensure that all students read fluently. Edceptional works with a wide range of community organizations and foundations to increase awareness of and the need for quality school options in rochester.

Form 990, Part III, Line 4A

A. Edceptional operates, maintains, and promotes a website, goodschoolsroc.org, that provides a portal for city parents to view and learn about 27 charter school locations in rochester and then submit a single online application to one or more schools of their choice. This has resulted in a substantial increase in applications to charter schools while leading the charter schools to work more closely together on common issues and raise the visibility of charter schools as a substantial part of rochester's educational landscape. In 2023, edceptional broadened its programs to provide more leadership development activities in the belief that strong leadership at both the board and school management team level is key to high performance and that an intentional, comprehensive enabling school culture underlies all that happens in a high performing school. B. Edceptional is dedicated to empowering teachers and school leaders to drive academic excellence. Our primary goal is to provide them with a comprehensive set of tools and resources that are proven to enhance student achievement. We recognize the critical role of literacy in a student's educational journey. That's why we offer direct access to experts and resources that leverage the science of reading to improve literacy outcomes. These evidence-based methodologies have already demonstrated remarkable success in our pilot program, leading to substantial improvements in school performance furthermore, we are committed to funding leadership development initiatives for school administrators who are determined to bring about immediate improvements in their schools. By investing in their professional growth, we aim to foster effective leadership that positively impacts the entire school community. As we continue to expand our program, we are confident that the combination of leadership development and evidence-based literacy resources will unlock even greater potential for academic achievement. Edceptional is dedicated to empowering educators and transforming schools into thriving centers of learning. C. Edceptional is deeply committed to fostering equitable systems of education that benefit not only students but also the entire community of rochester. We firmly believe that collaboration with key stakeholders is essential in creating better educational opportunities and outcomes, which in turn contribute to the growth and improvement of both the city and its workforce. To achieve our mission, we actively engage with business leaders, stakeholders, community leaders, and other influential individuals and organizations. By fostering these partnerships, we aim to amplify the importance of quality education as a catalyst for positive change within rochester. Through our collaborative efforts, we advocate for equitable access to educational resources, innovative teaching practices, and supportive learning environments. We work hand-in-hand with our partners to identify and address the unique challenges faced by students and schools in our community, ensuring that every individual has the opportunity to thrive academically and personally. By emphasizing the need for better educational opportunities and outcomes, we strive to enhance the overall well-being of rochester's workforce. We recognize that a well-educated and skilled workforce is crucial for the city's economic growth and prosperity.

FORM 990, PART XII, LINE 2C:

The oversight process did not change from the prior year.

Raw XML AppendixShowing 400 of 495 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDCEPTIONAL WAS CREATED TO HELP EXPAND THE NUMBER OF HIGH-QUALITY K - 12 PUBLIC EDUCATION SEATS FOR ALL LOW-INCOME CHILDREN LIVING IN THE CITY OF ROCHESTER, NY, REGARDLESS OF SCHOOL TYPE, CHARTER OR DISTRICT. THE MISSION INCLUDES STRENGTHENING AND GROWING THE CHARTER SCHOOL SECTOR IN ROCHESTER AND SUPPORTING CHARTER SCHOOLS THAT HAVE THE LEADERSHIP AND MODEL NEEDED TO BE SUCCESSFUL. EDCEPTIONAL SUPPORTS ALL LOCAL CHARTER SCHOOLS BY OPERATING A CHARTER SCHOOL APPLICATION AND INFORMATION WEB SITE (GOODSCHOOLSROC.ORG) WHERE PARENTS CAN VIEW ALL ROCHESTER AREA CHARTER SCHOOLS AND APPLY TO THOSE OF THEIR CHOICE. EDCEPTIONAL ALSO FACILITATES COLLABORATION AND SHARING OF BEST PRACTICES AMONG THE ROCHESTER CHARTER SCHOOLS, WITH AN EMPHASIS ON LEADERSHIP DEVELOPMENT AT THE BOARD LEVEL AND SCHOOL MANAGEMENT TEAM LEVEL, AS WELL AS UNDERSTANDING THE IMPORTANCE OF A POSITIVE, ENABLING SCHOOL CULTURE. AN IMPORTANT EMPHASIS IS TO PROVIDE COACHING TO SCHOOL LEADERS AND TEACHERS TO IMPLEMENT LITERACY PROGRAMS BASED ON RECENT NEUROLOGICAL RESEARCH ON HOW THE BRAIN LEARNS TO READ. SUCH PROGRAMS HAVE PROVEN SUCCESSFUL IN RAISING THE PERCENTAGE OF STUDENTS READING AT GRADE LEVEL BY DOUBLE DIGIT AMOUNTS YEARLY, AND THE ORGANIZATION'S GOAL IS TO ENSURE THAT ALL STUDENTS READ FLUENTLY. EDCEPTIONAL WORKS WITH A WIDE RANGE OF COMMUNITY ORGANIZATIONS AND FOUNDATIONS TO INCREASE AWARENESS OF AND THE NEED FOR QUALITY SCHOOL OPTIONS IN ROCHESTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EDCEPTIONAL WAS CREATED TO HELP EXPAND THE NUMBER OF HIGH-QUALITY K - 12 PUBLIC EDUCATION SEATS FOR ALL LOW-INCOME CHILDREN LIVING IN THE CITY OF ROCHESTER, NY, REGARDLESS OF SCHOOL TYPE, CHARTER OR DISTRICT. THE MISSION INCLUDES STRENGTHENING AND GROWING THE CHARTER SCHOOL SECTOR IN ROCHESTER AND SUPPORTING CHARTER SCHOOLS THAT HAVE THE LEADERSHIP AND MODEL NEEDED TO BE SUCCESSFUL. EDCEPTIONAL SUPPORTS ALL LOCAL CHARTER SCHOOLS BY OPERATING A CHARTER SCHOOL APPLICATION AND INFORMATION WEB SITE (GOODSCHOOLSROC.ORG) WHERE PARENTS CAN VIEW ALL ROCHESTER AREA CHARTER SCHOOLS AND APPLY TO THOSE OF THEIR CHOICE. EDCEPTIONAL ALSO FACILITATES COLLABORATION AND SHARING OF BEST PRACTICES AMONG THE ROCHESTER CHARTER SCHOOLS, WITH AN EMPHASIS ON LEADERSHIP DEVELOPMENT AT THE BOARD LEVEL AND SCHOOL MANAGEMENT TEAM LEVEL, AS WELL AS UNDERSTANDING THE IMPORTANCE OF A POSITIVE, ENABLING SCHOOL CULTURE. AN IMPORTANT EMPHASIS IS TO PROVIDE COACHING TO SCHOOL LEADERS AND TEACHERS TO IMPLEMENT LITERACY PROGRAMS BASED ON RECENT NEUROLOGICAL RESEARCH ON HOW THE BRAIN LEARNS TO READ. SUCH PROGRAMS HAVE PROVEN SUCCESSFUL IN RAISING THE PERCENTAGE OF STUDENTS READING AT GRADE LEVEL BY DOUBLE DIGIT AMOUNTS YEARLY, AND THE ORGANIZATION'S GOAL IS TO ENSURE THAT ALL STUDENTS READ FLUENTLY. EDCEPTIONAL WORKS WITH A WIDE RANGE OF COMMUNITY ORGANIZATIONS AND FOUNDATIONS TO INCREASE AWARENESS OF AND THE NEED FOR QUALITY SCHOOL OPTIONS IN ROCHESTER.

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