Civic Intelligence

Bay State Learning Center Inc.

990 • Fiscal year 2023 • EIN 46-3450514

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

Organization ProfileBAYSTATELEARNING.ORG
45 Bullard StreetDedham, MA 02026

(781) 355-6575

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.76x

Higher debt load relative to assets than 93% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

47th percentile

1.4%

Higher net margin than 47% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

91st percentile

$43,510

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

49th percentile

0.1%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

61st percentile

15%

Faster revenue growth than 61% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$126,144

Up $130 (+0.1%) from 2022

Net Assets

Up

$30,642

Up $3,869 (+14%) from 2022

Liabilities

Down

$95,502

Down $3,739 (-3.8%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin47th percentile

Revenue

Up

$270,821

Up $35,670 (+15%) from 2022

Expenses

Up

$266,952

Up $25,966 (+11%) from 2022

Net Income

Up

$3,869

Up $9,704 (+166%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

$200K$150K$100K$50K$0Assets 2015: $33,699Liabilities 2015: $02015Assets 2017: $12,566Liabilities 2017: $14,6142017Assets 2018: $17,221Liabilities 2018: $02018Assets 2019: $48,843Liabilities 2019: $4,000Net Assets 2019: $44,8432019Assets 2020: $165,537Liabilities 2020: $126,586Net Assets 2020: $38,9512020Assets 2021: $169,003Liabilities 2021: $136,395Net Assets 2021: $32,6082021Assets 2022: $126,014Liabilities 2022: $99,241Net Assets 2022: $26,7732022Assets 2023: $126,144Liabilities 2023: $95,502Net Assets 2023: $30,6422023Assets 2024: $141,618Liabilities 2024: $91,605Net Assets 2024: $50,0132024

Highlighted filing

2023

Assets$126,144
Liabilities$95,502
Net Assets$30,642
Open 2023 Filing

Operations Trend

Revenue Growth61st percentile

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

$300K$200K$100K$0-$100KRevenue 2015: $143,290Expenses 2015: $113,680Net Income 2015: $29,6102015Revenue 2017: $166,788Expenses 2017: $181,887Net Income 2017: -$15,0992017Revenue 2018: $179,670Expenses 2018: $160,401Net Income 2018: $19,2692018Revenue 2019: $219,737Expenses 2019: $192,115Net Income 2019: $27,6222019Revenue 2020: $234,911Expenses 2020: $240,803Net Income 2020: -$5,8922020Revenue 2021: $265,862Expenses 2021: $272,205Net Income 2021: -$6,3432021Revenue 2022: $235,151Expenses 2022: $240,986Net Income 2022: -$5,8352022Revenue 2023: $270,821Expenses 2023: $266,952Net Income 2023: $3,8692023Revenue 2024: $289,190Expenses 2024: $269,819Net Income 2024: $19,3712024

Highlighted filing

2023

Revenue$270,821
Expenses$266,952
Net Income$3,869
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$270,821
Mission and Program Overview

Mission

Empower teens through careful guidance and an invigorating environment to design their own path to a purposeful life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$119,355$68,004▼ $51,351
Savings and Temporary Cash Investments-$41,081-
Accounts Receivable$6,659$17,059▲ $10,400
Total Assets$126,014$126,144▲ $130
Liabilities
Other Liabilities$93,700$93,700→ $0
Accounts Payable and Accrued Expenses$5,541$1,802▼ $3,739
Total Liabilities$99,241$95,502▼ $3,739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$26,773$30,642▲ $3,869
Total Net Assets Fund Balance$26,773$30,642▲ $3,869
Total Liabilities and Net Assets / Fund Balance$126,014$126,144▲ $130
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
George PophamExecutive DirectorFT$43,510$43,510
Jon IrelandOperations Director/clerkFT$18,989$18,989

Board Members and Trustees

NameTitle
Katherine LancasterPresident
Sandra MohrVice President
Jayjay MudridgeDirector
Rajesh PanthriDirector
Dan RehacTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$15,680
Program Service Revenue
$251,976
Investment Income
$0
Other Revenue
$3,165
All Other Contributions
$15,680
Change in Net Assets
$3,869
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,747
Other Expenses$72,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,493$25,373-$126,866
Current Officers, Directors, Trustees, and Key Employees$42,799$10,700-$53,499
Occupancy$22,757$5,689-$28,446
Fees for Services Accounting-$15,644-$15,644
Payroll Taxes$11,506$2,876-$14,382
Insurance$5,505$1,376-$6,881
Office Expenses-$2,525-$2,525
Interest$1,102$275-$1,377
Other Expenses$64$1,254-$1,318
Fees for Services Other$665$166-$831
Advertising-$820-$820
Total Functional Expenses$191,384$75,568$0$266,952
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
Economic Injury Disaster Loan$93,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
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

“A copy of form 990 is provided to board of directors for review.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Bay State Learning Center
EIN
46-3450514
Phone
7813556575
Address
45 BULLARD STREET, DEDHAM, MA 02026

Signing Officer

Name
Jon Ireland
Title
Operations Director
Phone
7813556575
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Popham
Formed
2013
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
6

Preparer

Firm
Cohnreznick Llp
Address
350 GRANITE STREET SUITE 1200, BRAINTREE, MA 02184
Preparer
Jolanta Tuck CPA
Phone
7813803520
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Management has analyzed the tax positions taken by the organization and has concluded that, as of june 30, 2023, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. Generally, the organization's information and tax returns remain open for federal income tax examination for three years from the filing date. While no income tax returns are currently being examined by the internal revenue service, fiscal years since 2020 remain ope”

Raw XML Appendix398 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/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0265862
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0235950
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0219846
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt093700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ECONOMIC INJURY DISASTER LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT, AS OF JUNE 30, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. GENERALLY, THE ORGANIZATION'S INFORMATION AND TAX RETURNS REMAIN OPEN FOR FEDERAL INCOME TAX EXAMINATION FOR THREE YEARS FROM THE FILING DATE. WHILE NO INCOME TAX RETURNS ARE CURRENTLY BEING EXAMINED BY THE INTERNAL REVENUE SERVICE, FISCAL YEARS SINCE 2020 REMAIN OPE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalLiabilityAmt093700
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO BOARD OF DIRECTORS FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0126144
IRS990/TotalAssetsGrp/BOYAmt0126014
IRS990/TotalAssetsGrp/EOYAmt0126144
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt015680
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075568
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0191384
IRS990/TotalFunctionalExpensesGrp/TotalAmt0266952
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt099241
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IRS990/TotalLiabilitiesGrp/BOYAmt099241
IRS990/TotalLiabilitiesGrp/EOYAmt095502
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026773
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt030642
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0191384
IRS990/TotalProgramServiceRevenueAmt0251976
IRS990/TotalReportableCompFromOrgAmt062499
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0255141
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270821
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0126014
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0126144
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IRS990/VotingMembersIndependentCnt05
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JON IRELAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OPERATIONS DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07813556575
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BAY STATE LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0BAYS
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0221478099
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COHNREZNICK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 GRANITE STREET SUITE 1200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRAINTREE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002184
ReturnHeader/PreparerPersonGrp/PhoneNum07813803520
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOLANTA TUCK CPA
ReturnHeader/ReturnTs02024-05-15T03:35:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0IRELAND
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$126,144
Liabilities
$95,502
Net assets
$30,642
Revenue
$270,821
Expenses
$266,952
Net income
$3,869
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.42$0.92$0.50$2.89$2.70$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.96$0.31$2.71$2.67$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.99$0.27$2.35$2.41$0.06
2021Detailed filing. Detailed filing data is available for this year.$1.69$1.36$0.33$2.66$2.72$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.66$1.27$0.39$2.35$2.41$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$2.20$1.92$0.28
2018Summary only. Only limited summary data is available for this year.$0.17$0.00$1.80$1.60$0.19
2017Summary only. Only limited summary data is available for this year.$0.13$0.15$1.67$1.82$0.15
2015Summary only. Only limited summary data is available for this year.$0.34$0.00$1.43$1.14$0.30