Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
47th percentile
Higher debt load relative to revenue than 47% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 6.3% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
64th percentile
Faster revenue growth than 64% of similar nonprofits.
Assets
Up$997,841
Up $64,680 (+6.9%) from 2023
Net Assets
Up$822,266
Up $39,254 (+5.0%) from 2023
Liabilities
Up$175,575
Up $25,426 (+17%) from 2023
Revenue
Up$2,736,351
Up $417,468 (+18%) from 2023
Expenses
Up$2,697,097
Up $119,679 (+4.6%) from 2023
Net Income
Up$39,254
Up $297,789 (+115%) from 2023
To provide training and education to persons seeking post secondary training and education for the purposes of career advancement. To engage in preparation, schooling, instruction and teaching of, as well as career development, in the areas of computer skills, office and business skills, medical support skills, and other career fields.
SEE SCHEDULE O.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $514,953 | $452,151 | ▼ $62,802 |
| Accounts Receivable | $223,800 | $201,713 | ▼ $22,087 |
| Land, Buildings, and Equipment, Net | $130,222 | $175,562 | ▲ $45,340 |
| Savings and Temporary Cash Investments | $0 | $83,907 | ▲ $83,907 |
| Prepaid Expenses and Deferred Charges | $60,786 | $81,108 | ▲ $20,322 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Investments in Publicly Traded Securities | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Inventories for Sale or Use | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $933,161 | $997,841 | ▲ $64,680 |
| Other Assets Total | $3,400 | $3,400 | → $0 |
| Liabilities | |||
| Other Liabilities | $109,640 | $107,026 | ▼ $2,614 |
| Accounts Payable and Accrued Expenses | $40,509 | $35,518 | ▼ $4,991 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $33,031 | ▲ $33,031 |
| Grants Payable | $0 | $0 | → $0 |
| Unsecured Notes Loans Payable | $0 | $0 | → $0 |
| Deferred Revenue | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $150,149 | $175,575 | ▲ $25,426 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $783,012 | $822,266 | ▲ $39,254 |
| Net Assets With Donor Restrictions | $0 | $0 | → $0 |
| Total Net Assets Fund Balance | $783,012 | $822,266 | ▲ $39,254 |
| Total Liabilities and Net Assets / Fund Balance | $933,161 | $997,841 | ▲ $64,680 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $175,562 | $188,070 | $363,632 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Fardad Deihim | President | FT | $127,400 | $43,859 | $171,259 |
| Vladislav Yanovsky | Clerk/education Director | PT | $117,500 | $53,382 | $170,882 |
| Nadia Mahboula | Treasurer/admission Manager | FT | $88,900 | $37,278 | $126,178 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,521,660 |
| Other Expenses | $1,175,437 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $623,947 | $293,622 | - | $917,569 |
| Current Officers, Directors, Trustees, and Key Employees | $333,043 | $156,726 | - | $489,769 |
| Advertising | $244,795 | - | - | $244,795 |
| Occupancy | $130,830 | $56,069 | - | $186,899 |
| All Other Expenses | $56,450 | $50,361 | - | $106,811 |
| Other Employee Benefits | $59,206 | $27,861 | - | $87,067 |
| Insurance | $40,911 | $17,534 | - | $58,445 |
| Travel | $34,660 | $18,663 | - | $53,323 |
| Other Expenses | $53,269 | $54,717 | - | $53,269 |
| Fees for Services Other | $10,226 | $28,005 | - | $38,231 |
| Information Technology | $6,966 | $20,898 | - | $27,864 |
| Depreciation Depletion | $20,410 | $6,803 | - | $27,213 |
| Office Expenses | - | $23,713 | - | $23,713 |
| Payroll Taxes | $12,745 | $5,998 | - | $18,743 |
| Fees for Services Accounting | - | $12,900 | - | $12,900 |
| Pension Plan Contributions | $5,788 | $2,724 | - | $8,512 |
| Interest | $3,686 | - | - | $3,686 |
| Total Functional Expenses | $1,885,263 | $811,834 | $0 | $2,697,097 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,697,097 |
| Total Expenses per Audited Statements | $2,697,097 |
| Total Expenses per Form 990 | $2,697,097 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $0 |
| Fundraising Gross Income | $0 |
| Gaming Direct Expenses | $0 |
| Gaming Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Liability | Amount |
|---|---|
| Student Deposits | $107,026 |
“Prior to filing form 990, an electric copy is emailed to each board member for his/her review and approval.”
“Each officer, key employee, and board member is asked to complete a conflict of interest questionnaire. Management reviews and follows up on every questionnaire.”
“The governing documents, policies and financial statements of the organization are made available upon request.”
“To provide training and education to persons seeking post secondary training and education for the purposes of career advancement. To engage in preparation, schooling, instruction and teaching of, as well as career development, in the areas of computer skills, office and business skills, medical support skills, and other career fields.”
“Accounting principles generally accepted in the united states require an entity to assess the probability that a tax position has a "more likely than not" sustainability after review by tax authorities. If a tax position is deemed not to meet this threshold, any unrecognized tax benefits and costs are estimated and recognized. Tax returns are routinely open for review by the tax authorities for three years from their due date. In certain circumstances, the statute of limitations may remain open indefinitely. As a not-for-profit entity exempt from income taxes in accordance with section 501(c)(3) of the internal revenue code, the organizaiton may, however, be subject to tax on unrelated business income.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 40509 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 35518 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 223800 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 201713 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 244795 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 244795 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 50361 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 56450 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 106811 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | FARDAD DEIHIM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6173836058 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 320 WASHINGTON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BROOKLINE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02445 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 514953 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 452151 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 156726 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 333043 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 489769 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18917 |
| IRS990/CYOtherExpensesAmt | 0 | 1175437 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2717434 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 39254 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1521660 |
| IRS990/CYTotalExpensesAmt | 0 | 2697097 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2736351 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 6803 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 20410 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 27213 |
| IRS990/Desc | 0 | TO PROVIDE TRAINING AND EDUCATION TO PERSONS SEEKING POST SECONDARY TRAINING AND EDUCATION FOR PURPOSES OF CAREER ADVANCEMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 29 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1885263 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 12900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 12900 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 28005 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 10226 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 38231 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 30.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 43859 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 53382 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 37278 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | FARDAD DEIHIM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | VLADISLAV YANOVSKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | NADIA MAHBOULA |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 127400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 117500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 88900 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CLERK/EDUCATION DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER/ADMISSION MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2014 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingDirectExpensesAmt | 0 | 0 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 18917 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 0 |
| IRS990/GamingGrossIncomeAmt | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 23148 |
| IRS990/GrossReceiptsAmt | 0 | 2740582 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 20898 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 6966 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 27864 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 17534 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 40911 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 58445 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 3686 |
| IRS990/InterestGrp/TotalAmt | 0 | 3686 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 188070 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 130222 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 175562 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 363632 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 4231 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE TRAINING AND EDUCATION TO PERSONS SEEKING POST SECONDARY TRAINING AND EDUCATION FOR THE PURPOSES OF CAREER ADVANCEMENT. TO ENGAGE IN PREPARATION, SCHOOLING, INSTRUCTION AND TEACHING OF, AS WELL AS CAREER DEVELOPMENT, IN THE AREAS OF COMPUTER SKILLS, OFFICE AND BUSINESS SKILLS, MEDICAL SUPPORT SKILLS, AND OTHER CAREER FIELDS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 33031 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 783012 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 822266 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 18917 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 18917 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 783012 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 822266 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 56069 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 130830 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 186899 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 23713 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 23713 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3400 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3400 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 27861 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 59206 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 87067 |
| IRS990/OtherExpensesGrp/Desc | 0 | COMPUTER SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | CREDIT CARD PROCESSING FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES, SUBSCRIPTIONS, AND APPLI |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 35240 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 54717 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 140962 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 107369 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 53269 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 176202 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 107369 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 54717 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 53269 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 109640 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 107026 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 293622 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 623947 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 917569 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5998 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12745 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 18743 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 2724 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 5788 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8512 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 60786 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 81108 |
| IRS990/PrincipalOfficerNm | 0 | FARDAD DEIHIM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | tuition and fees |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2717434 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990/PYInvestmentIncomeAmt | 0 | 4391 |
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| IRS990/PYOtherExpensesAmt | 0 | 1030072 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2314492 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -258535 |
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| IRS990/PYTotalExpensesAmt | 0 | 2577418 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 39254 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 83907 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 175562 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 188070 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 363632 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2697097 |
| IRS990ScheduleD/FederalIncomeTaxLiabilityAmt | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | STUDENT DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2736351 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES REQUIRE AN ENTITY TO ASSESS THE PROBABILITY THAT A TAX POSITION HAS A "MORE LIKELY THAN NOT" SUSTAINABILITY AFTER REVIEW BY TAX AUTHORITIES. IF A TAX POSITION IS DEEMED NOT TO MEET THIS THRESHOLD, ANY UNRECOGNIZED TAX BENEFITS AND COSTS ARE ESTIMATED AND RECOGNIZED. TAX RETURNS ARE ROUTINELY OPEN FOR REVIEW BY THE TAX AUTHORITIES FOR THREE YEARS FROM THEIR DUE DATE. IN CERTAIN CIRCUMSTANCES, THE STATUTE OF LIMITATIONS MAY REMAIN OPEN INDEFINITELY. AS A NOT-FOR-PROFIT ENTITY EXEMPT FROM INCOME TAXES IN ACCORDANCE WITH SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZAITON MAY, HOWEVER, BE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2697097 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 107026 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2736351 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2736351 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2697097 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | BCI, Inc.'s harassment/discrimination policy is available on BCI, Inc.'s website under the policy disclosures. It is also included in the student handbook. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3: |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 127400 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 117500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 30000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 30000 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 23382 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | FARDAD DEIHIM |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | VLADISLAV YANOVSKY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | CLERK/EDUCATION DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 171259 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 170882 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | To provide training and education to persons seeking post secondary training and education for the purposes of career advancement. To engage in preparation, schooling, instruction and teaching of, as well as career development, in the areas of computer skills, office and business skills, medical support skills, and other career fields. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PRIOR TO FILING FORM 990, AN ELECTRIC COPY IS EMAILED TO EACH BOARD MEMBER FOR HIS/HER REVIEW AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH OFFICER, KEY EMPLOYEE, AND BOARD MEMBER IS ASKED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE. MANAGEMENT REVIEWS AND FOLLOWS UP ON EVERY QUESTIONNAIRE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART I, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19: |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
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| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 933161 |
| IRS990/TotalAssetsEOYAmt | 0 | 997841 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.