Civic Intelligence

Apprentice Learning Inc.

990 • Fiscal year 2019 • EIN 45-5622649

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 22, 2019

PO Box 3000-68Jamaica Plain, MA 02130

(617) 447-1123

Siviq Scores

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

Liabilities / Assets

75th percentile

0.06x

Higher debt load relative to assets than 75% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

69th percentile

14%

Higher net margin than 69% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

97th percentile

$81,832

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

73rd percentile

22%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

78th percentile

29%

Faster revenue growth than 78% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$364,297

Up $64,794 (+22%) from 2018

Net Assets

Up

$343,205

Up $61,769 (+22%) from 2018

Liabilities

Up

$21,092

Up $3,025 (+17%) from 2018

Revenue

Up

$441,039

Up $98,987 (+29%) from 2018

Expenses

Up

$379,270

Up $48,492 (+15%) from 2018

Net Income

Up

$61,769

Up $50,495 (+448%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $21,814Liabilities 2013: $8,670Net Assets 2013: $13,1442013Assets 2014: $28,187Liabilities 2014: $261Net Assets 2014: $27,9262014Assets 2015: $148,331Liabilities 2015: $5,456Net Assets 2015: $142,8752015Assets 2016: $204,396Liabilities 2016: $3,114Net Assets 2016: $201,2822016Assets 2017: $286,648Liabilities 2017: $16,486Net Assets 2017: $270,1622017Assets 2018: $299,503Liabilities 2018: $18,067Net Assets 2018: $281,4362018Assets 2019: $364,297Liabilities 2019: $21,092Net Assets 2019: $343,2052019Assets 2020: $465,472Liabilities 2020: $70,093Net Assets 2020: $395,3792020Assets 2021: $859,606Liabilities 2021: $62,324Net Assets 2021: $797,2822021Assets 2022: $858,808Liabilities 2022: $38,717Net Assets 2022: $820,0912022Assets 2023: $1,006,581Liabilities 2023: $52,221Net Assets 2023: $954,3602023Assets 2024: $1,636,776Liabilities 2024: $106,322Net Assets 2024: $1,530,4542024

Highlighted filing

2019

Assets$364,297
Liabilities$21,092
Net Assets$343,205

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Expenses 2013: $60,4682013Revenue 2014: $104,694Expenses 2014: $89,912Net Income 2014: $14,7822014Revenue 2015: $241,446Expenses 2015: $126,497Net Income 2015: $114,9492015Revenue 2016: $239,705Expenses 2016: $181,298Net Income 2016: $58,4072016Revenue 2017: $369,727Expenses 2017: $300,847Net Income 2017: $68,8802017Revenue 2018: $342,052Expenses 2018: $330,778Net Income 2018: $11,2742018Revenue 2019: $441,039Expenses 2019: $379,270Net Income 2019: $61,7692019Revenue 2020: $428,534Expenses 2020: $376,360Net Income 2020: $52,1742020Revenue 2021: $859,219Expenses 2021: $457,316Net Income 2021: $401,9032021Revenue 2022: $764,583Expenses 2022: $741,774Net Income 2022: $22,8092022Revenue 2023: $1,172,867Expenses 2023: $1,038,598Net Income 2023: $134,2692023Revenue 2024: $1,604,886Expenses 2024: $1,028,792Net Income 2024: $576,0942024

Highlighted filing

2019

Revenue$441,039
Expenses$379,270
Net Income$61,769
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 22, 2019
Return Version
2018v3.1
Gross Receipts
$441,039
Mission and Program Overview

Mission

Apprentice learning provides real-world work experiences for middle school students. We leverage career exploration to teach skills and to nuture dreams.

Apprentice learning believes that every young person should be empowered to pursue a fulfilling work life. Our programs leverage career exploration to teach skills and to nurture dreams.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$294,801$343,379▲ $48,578
Pledges and Grants Receivable-$20,000-
Prepaid Expenses and Deferred Charges$3,705--
Land, Buildings, and Equipment, Net$997$598▼ $399
Accounts Receivable-$320-
Total Assets$299,503$364,297▲ $64,794
Liabilities
Accounts Payable and Accrued Expenses$18,067$21,092▲ $3,025
Total Liabilities$18,067$21,092▲ $3,025
Net Assets / Fund Balance
Unrestricted Net Assets$250,436$338,205▲ $87,769
Temporarily Rstr Net Assets$31,000$5,000▼ $26,000
Total Net Assets Fund Balance$281,436$343,205▲ $61,769
Total Liabilities and Net Assets / Fund Balance$299,503$364,297▲ $64,794

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$598$2,454$3,052
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Helen RussellExecutive DiFT$81,250$582$81,832

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$427,550
Program Service Revenue
$13,480
Investment Income
$9
Other Revenue
$0
All Other Contributions
$427,550
Change in Net Assets
$61,769

Audited Revenue Reconciliation

Revenue per Audited Statements
$441,039
Total Revenue per Audited Statements
$441,039
Total Revenue per Form 990
$441,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$279,720
Other Expenses$99,550
Total Fundraising Expense$31,992
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,371-$5,399$164,770
Current Officers, Directors, Trustees, and Key Employees$70,125$8,250$4,125$82,500
Payroll Taxes$20,704$734$801$22,239
Fees for Services Other$5,264$1,670$11,135$18,069
Occupancy$11,160$360$480$12,000
Other Employee Benefits$9,497$306$408$10,211
All Other Expenses$5,308$2,826$74$8,208
Fees for Services Accounting-$7,500-$7,500
Insurance$5,264$1,503$203$6,970
Office Expenses$4,915$648$211$5,774
Other Expenses$3,906-$9,075$3,906
Travel$3,282--$3,282
Information Technology$1,506$49$65$1,620
Advertising$1,039--$1,039
Depreciation Depletion$371$12$16$399
Conferences and Meetings-$248-$248
Total Functional Expenses$323,172$24,106$31,992$379,270

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$379,270
Total Expenses per Audited Statements$379,270
Total Expenses per Form 990$379,270
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

All board members review the form 990 and provide feedback to the executive director and treasurer prior to submission.

Form 990, Page 6, Part VI, Line 12C

Each board member reviews and signs apprentice learning's conflict of interest policy annually. The policy states, "employees and board members are urged to conduct themselves cautiously and, whenever in doubt, to report the situations to and seek advice from the executive director or board chair as appropriate."

Form 990, Page 6, Part VI, Line 15A

The board approves the executive director's salary. The president/executive director recuses herself from the vote.

Form 990, Page 6, Part VI, Line 15B

The board approves the overall salary budget. The executive director approves individual staff salaries.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Apprentice Learning Inc
EIN
45-5622649
Phone
6174471123
Address
PO BOX 3000-68, JAMAICA PLAIN, MA 02130

Signing Officer

Name
Helen Russell
Title
Executive Director
Phone
6174471123
Signed
2019-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Helen Russell
Formed
2012
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
6
Employees
11
Volunteers
4

Preparer

Firm
Gonzalez and Associates Pc
Address
14 PAGE TERRACE, STOUGHTON, MA 02072
Preparer
Lillian Gonzalez CPA Mst Csep Csrp
Phone
7813441040
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

There were 4 volunteers supported program activities during the school year.

Raw XML Appendix397 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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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010
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IRS990ScheduleA/PublicSupportPY170Pct00.71990
IRS990ScheduleA/PublicSupportTotal170Amt01253709
IRS990ScheduleA/SubstantialContributorsTotAmt0352146
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0427550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0338557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0366975
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0227955
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0244818
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01605855
IRS990ScheduleA/TotalSupportAmt01605865
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/TotalExpensesPerForm990Amt0379270
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE WERE 4 VOLUNTEERS SUPPORTED PROGRAM ACTIVITIES DURING THE SCHOOL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS REVIEW THE FORM 990 AND PROVIDE FEEDBACK TO THE EXECUTIVE DIRECTOR AND TREASURER PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER REVIEWS AND SIGNS APPRENTICE LEARNING'S CONFLICT OF INTEREST POLICY ANNUALLY. THE POLICY STATES, "EMPLOYEES AND BOARD MEMBERS ARE URGED TO CONDUCT THEMSELVES CAUTIOUSLY AND, WHENEVER IN DOUBT, TO REPORT THE SITUATIONS TO AND SEEK ADVICE FROM THE EXECUTIVE DIRECTOR OR BOARD CHAIR AS APPROPRIATE."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES THE EXECUTIVE DIRECTOR'S SALARY. THE PRESIDENT/EXECUTIVE DIRECTOR RECUSES HERSELF FROM THE VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD APPROVES THE OVERALL SALARY BUDGET. THE EXECUTIVE DIRECTOR APPROVES INDIVIDUAL STAFF SALARIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024106
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0323172
IRS990/TotalFunctionalExpensesGrp/TotalAmt0379270
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018067
IRS990/TotalLiabilitiesEOYAmt021092
IRS990/TotalLiabilitiesGrp/BOYAmt018067
IRS990/TotalLiabilitiesGrp/EOYAmt021092
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0281436
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0343205
IRS990/TotalOtherCompensationAmt0582
IRS990/TotalProgramServiceExpensesAmt0323172
IRS990/TotalProgramServiceRevenueAmt013480
IRS990/TotalReportableCompFromOrgAmt081250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013489
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0441039
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0299503
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0364297
IRS990/TravelGrp/ProgramServicesAmt03282
IRS990/TravelGrp/TotalAmt03282
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0250436
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0338205
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3000-68
IRS990/USAddress/CityNm0JAMAICA PLAIN
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IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.APPRENTICELEARNING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HELEN RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06174471123
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPRENTICE LEARNING INC
ReturnHeader/Filer/BusinessNameControlTxt0APPR
ReturnHeader/Filer/EIN0455622649
ReturnHeader/Filer/PhoneNum06174471123
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3000-68
ReturnHeader/Filer/USAddress/CityNm0JAMAICA PLAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002130
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01FDFDF26023E833F8FFB6AB3645FA5C5059CC7F1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05A4C3F4D5E32746187AC8279595873FFD0AB65EA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.144.179.49
ReturnHeader/FilingSecurityInformation/IPDt02019-12-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:17:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0272630858
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GONZALEZ AND ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014 PAGE TERRACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STOUGHTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002072
ReturnHeader/PreparerPersonGrp/PhoneNum07813441040
ReturnHeader/PreparerPersonGrp/PreparationDt02019-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LILLIAN GONZALEZ CPA MST CSEP CSRP
ReturnHeader/ReturnTs02019-12-11T11:17:14-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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