Civic Intelligence

Operation Equivalency Inc

EIN 90-1014638 • 501(c)3 • New York, NY

Profile

To provide students a modern approach to pass the ged or eqivalent exam and prepare them for the marketplace.

205 East 122nd St STE 200New York, NY 10035

n/a

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

46th percentile

0.0%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

9th percentile

-100%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

18th percentile

-46%

Faster revenue growth than 18% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$25

Down $30,595 (-100%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$25

Down $30,595 (-100%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin46th percentile

Revenue

Down

$174,765

Down $150,974 (-46%) from 2023

Expenses

Down

$174,740

Down $125,512 (-42%) from 2023

Net Income

Down

$25

Down $25,462 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$60K$40K$20K$0-$20KAssets 2014: $13,873Liabilities 2014: $1,983Net Assets 2014: $11,8902014Assets 2015: $45,552Liabilities 2015: $1,789Net Assets 2015: $43,7632015Assets 2016: $3,545Net Assets 2016: $3,5452016Assets 2017: $21,986Liabilities 2017: $1,879Net Assets 2017: $20,1072017Assets 2018: $6,341Liabilities 2018: $4,923Net Assets 2018: $1,4182018Assets 2019: $0Liabilities 2019: $1,276Net Assets 2019: -$1,2762019Assets 2020: $2,860Liabilities 2020: $0Net Assets 2020: $2,8602020Assets 2021: $39,778Net Assets 2021: $39,7782021Assets 2022: $5,133Liabilities 2022: $0Net Assets 2022: $5,1332022Assets 2023: $30,620Liabilities 2023: $0Net Assets 2023: $30,6202023Assets 2024: $25Liabilities 2024: $0Net Assets 2024: $252024

Highlighted filing

2024

Assets$25
Liabilities$0
Net Assets$25
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$600K$400K$200K$0-$200KRevenue 2014: $60,999Expenses 2014: $52,502Net Income 2014: $8,4972014Revenue 2015: $98,758Expenses 2015: $66,885Net Income 2015: $31,8732015Revenue 2016: $71,396Expenses 2016: $111,614Net Income 2016: -$40,2182016Revenue 2017: $249,097Expenses 2017: $232,535Net Income 2017: $16,5622017Revenue 2018: $127,135Expenses 2018: $145,824Net Income 2018: -$18,6892018Revenue 2019: $123,735Expenses 2019: $126,429Net Income 2019: -$2,6942019Revenue 2020: $57,770Expenses 2020: $53,634Net Income 2020: $4,1362020Revenue 2021: $166,078Expenses 2021: $129,161Net Income 2021: $36,9172021Revenue 2022: $367,493Expenses 2022: $402,138Net Income 2022: -$34,6452022Revenue 2023: $325,739Expenses 2023: $300,252Net Income 2023: $25,4872023Revenue 2024: $174,765Expenses 2024: $174,740Net Income 2024: $252024

Highlighted filing

2024

Revenue$174,765
Expenses$174,740
Net Income$25
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$25
Liabilities
$0
Net assets
$25
Revenue
$174,765
Expenses
$174,740
Net income
$25
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.75$1.75$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$3.26$3.00$0.25
2022Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$3.67$4.02$0.35
2021Detailed filing. Detailed filing data is available for this year.$0.40$0.40$1.66$1.29$0.37
2020Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.58$0.54$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.01$0.01$1.24$1.26$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.05$0.01$1.27$1.46$0.19
2017Detailed filing. Detailed filing data is available for this year.$0.22$0.02$0.20$2.49$2.33$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.71$1.12$0.40
2015Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.44$0.99$0.67$0.32
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.02$0.12$0.61$0.53$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.2
Gross Receipts
$174,765
Mission and Program Overview

Mission

To provde students a modern approach to pass the ged or eqivalent exam and prepare them for the marketplace.

To provide students a modern approach to

Program Services

DescriptionGrantsExpenses
TO PROVIDE STUDENTS A MODERN APPROACH TO PASSS THE GED OR EQUIVALENT EXAM AND TO PREPARE THEM FOR THE MARKETPLACE-$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
FRANCISCO LANTIGUAOfficerFT$0--
PABLO GUZMANTreaurerPT$0--
IRIS J APONTESecretaryPT$0--
IKAY HENRYVPPT$0--
Filing and Contact Details

Filer

Filer Name
Operation Equivalency Inc
EIN
90-1014638
In Care Of
% FRANCISCO LANTIGUA
Phone
3473959709
Address
205 East 122nd St STE 200, New York, NY 10035

Signing Officer

Name
Francisco Lantigua
Title
President
Phone
3473959709
Signed
2025-04-25
Discuss with paid preparer
No

Preparer

Firm
Elbert T Chester CPA Pllc
Address
94-24 226TH ST, Floral Park, NY 11001
Preparer
Elbert T Chester
Phone
5167752722
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountInsurance expense 6,428Office expense 6,123Events 1,761Auto expense 1,698Credit Card Interest 1,721Repairs and maintenance 13,783”

Raw XML Appendix148 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0FRANCISCO LANTIGUA
IRS990EZ/BooksInCareOfDetail/PhoneNum03473959709
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0428 Bolton Ave
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Bronx
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010473
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt00
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt025
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0174765
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt061367
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt00
IRS990EZ/Form990TotalAssetsGrp/EOYAmt025
IRS990EZ/GrossReceiptsAmt0174765
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesEOYAmt025
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt00
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt025
IRS990EZ/OccupancyRentUtltsAndMaintAmt030763
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt035.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0FRANCISCO LANTIGUA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1PABLO GUZMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2IRIS J APONTE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3IKAY HENRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0OFFICER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREAURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt031514
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE STUDENTS A MODERN APPROACH TO
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE STUDENTS A MODERN APPROACH TO PASSS THE GED OR EQUIVALENT EXAM AND TO PREPARE THEM FOR THE MARKETPLACE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt051096
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0174740
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt0174765
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0174765
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0325739
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0367493
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0166078
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt057770
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01091845
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01091845
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0174765
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0325739
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0367493
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0166078
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt057770
IRS990ScheduleA/Total509Grp/TotalAmt01091845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0174765
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0325739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0367493
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0166078
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt057770
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01091845
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountInsurance expense 6,428Office expense 6,123Events 1,761Auto expense 1,698Credit Card Interest 1,721Repairs and maintenance 13,783
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANCISCO LANTIGUA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03473959709
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operation Equivalency Inc
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0901014638
ReturnHeader/Filer/InCareOfNm0% FRANCISCO LANTIGUA
ReturnHeader/Filer/PhoneNum03473959709
ReturnHeader/Filer/USAddress/AddressLine1Txt0205 East 122nd St STE 200
ReturnHeader/Filer/USAddress/CityNm0New York
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010035
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0510450402
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELBERT T CHESTER CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt094-24 226TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Floral Park
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011001
ReturnHeader/PreparerPersonGrp/PhoneNum05167752722
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELBERT T CHESTER
ReturnHeader/ReturnTs02025-11-15T14:54:59-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.