Civic Intelligence

Practice Best Practice

990EZ • Fiscal year 2024 • EIN 86-2143542

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 17, 2025

Organization Profilepracticebestpractice.com/index.html
375 High StreetRochester, MA 02770

(508) 295-7350

Siviq Scores

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

Liabilities / Assets

100th percentile

153.65x

Higher debt load relative to assets than 100% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.41x

Higher debt load relative to revenue than 96% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

16th percentile

-27%

Higher net margin than 16% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

4th percentile

-96%

Faster asset growth than 4% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-78%

Faster revenue growth than 5% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$69

Down $653 (-90%) from 2022

Net Assets

Down

-$10,533

Down $53 (-0.5%) from 2022

Liabilities

Down

$10,602

Down $600 (-5.4%) from 2022

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin16th percentile

Revenue

Up

$7,525

Up $1,245 (+20%) from 2022

Expenses

Up

$9,539

Up $1,233 (+15%) from 2022

Net Income

Up

-$2,014

Up $12 (+0.6%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$20K$10K$0-$10K-$20KAssets 2022: $722Liabilities 2022: $11,202Net Assets 2022: -$10,4802022Assets 2024: $69Liabilities 2024: $10,602Net Assets 2024: -$10,5332024

Highlighted filing

2024

Assets$69
Liabilities$10,602
Net Assets-$10,533
Open 2024 Filing

Operations Trend

Revenue Growth5th percentile

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

$10K$5.0K$0-$5.0KRevenue 2022: $6,280Expenses 2022: $8,306Net Income 2022: -$2,0262022Revenue 2024: $7,525Expenses 2024: $9,539Net Income 2024: -$2,0142024

Highlighted filing

2024

Revenue$7,525
Expenses$9,539
Net Income-$2,014
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 17, 2025
Return Version
2024v5.0
Gross Receipts
$7,525
Mission and Program Overview

Mission

Provide workshops designed to help segments of the cultural community on the South Coast improve their practice and enhance their success in the creative economy. Workshops are free to participants. Presenters and Panelists are offered compensation.

Program Services

DescriptionGrantsExpenses
Produced 1 workshops and began planning for 2 more for 2025$0$0
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dennis SantoroProgram MangerPT$0--
Craig DutraBoard Chair-$0--
Dan EvertonBoard Treasurer-$0--
Jody SeivertVice Chair-$0--
George MosesClerk-$0--
Dori RubiccoBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Practice Best Practice
EIN
86-2143542
Phone
5082957350
Address
375 High Street, Rochester, MA 02770

Signing Officer

Name
Dennis Santoro
Title
Program Manger - Consultant
Phone
5082957350
Signed
2025-03-17
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“Description;Amount^Dues and Subscriptions;405|Licenses and Permits;74^Total;479^”

Form 990-EZ, Part II, Line 26

“Some liabilities were paid down while others acrued”

Raw XML Appendix216 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.

Path#Value
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IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Dennis Santoro
IRS990EZ/BooksInCareOfDetail/PhoneNum05082957350
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0375 High Street
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Rochester
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd002770
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01961
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IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
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IRS990EZ/CostOfGoodsSoldAmt00
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-10533
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Dennis Santoro
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Craig Dutra
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Dan Everton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Jody Seivert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4George Moses
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Dori Rubicco
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Program Manger
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Board Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Board Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Clerk
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt0479
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide workshops designed to help segments of the cultural community on the South Coast improve their practice and enhance their success in the creative economy. Workshops are free to participants. Presenters and Panelists are offered compensation.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Produced 1 workshops and began planning for 2 more for 2025
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt010480
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt010602
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt09539
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt07525
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0https://practicebestpractice.com/index.html
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt07525
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt033700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt06280
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt09802
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt057307
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt057307
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07525
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt033700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt06280
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09802
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/Total509Grp/TotalAmt057307
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07525
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt033700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt06280
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt09802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt057307
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description;Amount^Dues and Subscriptions;405|Licenses and Permits;74^Total;479^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Some liabilities were paid down while others acrued
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Dennis Santoro
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Program Manger - Consultant
ReturnHeader/BusinessOfficerGrp/PhoneNum05082957350
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRACTICE BEST PRACTICE
ReturnHeader/Filer/BusinessNameControlTxt0PRAC
ReturnHeader/Filer/EIN0862143542
ReturnHeader/Filer/PhoneNum05082957350
ReturnHeader/Filer/USAddress/AddressLine1Txt0375 High Street
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002770
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/ReturnTs02025-03-17T15:55:16-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$69
Liabilities
$10,602
Net assets
-$10,533
Revenue
$7,525
Expenses
$9,539
Net income
-$2,014
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$10.6$10.5$7.53$9.54$2.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$11.2$10.5$6.28$8.31$2.03