Civic Intelligence

Operation Equivalency Inc.

990EZ • Fiscal year 2015 • EIN 90-1014638

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 11, 2016

240 EAST 123RD ST Room 316New York, NY 10035

(347) 395-9709

Siviq Scores

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

Liabilities / Assets

65th percentile

0.04x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • NTEE B90 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.02x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • NTEE B90 • <$500k nonprofits • Source year 2015

Net Margin

83rd percentile

32%

Higher net margin than 83% of similar nonprofits.

2015 filings • NTEE B90 • <$500k nonprofits • Source year 2015

Top Officer Pay

77th percentile

$8,045

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2015 filings • NTEE B90 • <$500k nonprofits • Source year 2015

Asset Growth

92nd percentile

228%

Faster asset growth than 92% of similar nonprofits.

2015 filings • NTEE B90 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

81st percentile

62%

Faster revenue growth than 81% of similar nonprofits.

2015 filings • NTEE B90 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$45,552

Up $31,679 (+228%) from 2014

Net Assets

Up

$43,763

Up $31,873 (+268%) from 2014

Liabilities

Down

$1,789

Down $194 (-9.8%) from 2014

Revenue

Up

$98,758

Up $37,759 (+62%) from 2014

Expenses

Up

$66,885

Up $14,383 (+27%) from 2014

Net Income

Up

$31,873

Up $23,376 (+275%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2015

Assets$45,552
Liabilities$1,789
Net Assets$43,763

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$98,758
Expenses$66,885
Net Income$31,873
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 11, 2016
Return Version
2015v2.1
Gross Receipts
$98,758
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 TEACH GED TO STUDENTS

Program Services

DescriptionGrantsExpenses
TAUGHT CLASSROOM GED CIRRICULUM TO STUDENTS-$66,885
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
TONY LANTIGUAExecutive DirectorFT$8,045-$8,045
ALVIN TORRESDirectorPT$0--
MARIA CRUZDirectorPT$0--
EDWIN NIEVESDirectorPT$0--
Filing and Contact Details

Filer

Filer Name
Operation Equivalency Inc
EIN
90-1014638
Address
240 EAST 123RD ST Room 316, NEW YORK, NY 10035

Signing Officer

Name
Francisco Lantiqua
Title
President
Signed
2016-07-11
Discuss with paid preparer
No

Preparer

Firm
Elbert T Chester CPA Pllc
Address
PO BOX 21024, FLORAL PARK, NY 11002
Preparer
Elbert T Chester
Phone
7182912722
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

Travel 371

Form 990-EZ, Part I, Line 16, Other Expenses

Meals and entertainment 612

Form 990-EZ, Part I, Line 16, Other Expenses

Interest 12

Form 990-EZ, Part I, Line 16, Other Expenses

Supplies 1,813

Form 990-EZ, Part I, Line 16, Other Expenses

Telephone 341

Form 990-EZ, Part I, Line 16, Other Expenses

Dues Subscriptions 315

Form 990-EZ, Part I, Line 16, Other Expenses

Insurance 4,221

Form 990-EZ, Part I, Line 16, Other Expenses

Office 1,001

Form 990-EZ, Part I, Line 16, Other Expenses

Payroll taxes 3,294

Form 990-EZ, Part I, Line 16, Other Expenses

Bank Charges 138

Form 990-EZ, Part I, Line 16, Other Expenses

Auto expense 465

Form 990-EZ, Part I, Line 16, Other Expenses

Website expense 110

Form 990-EZ, Part II, Line 26, Liabilities

Beginning of year 1,983, End of year 1,789

Raw XML Appendix159 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/BenefitsPaidToOrForMembersAmt01500
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0OPERATION EQUIVALENCY
IRS990EZ/BooksInCareOfDetail/PhoneNum03473959709
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0240 east 123rd St
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0New York
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd010035
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt013873
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045552
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt098758
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt031873
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt014849
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt013873
IRS990EZ/Form990TotalAssetsGrp/EOYAmt045552
IRS990EZ/GrossReceiptsAmt098758
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt011890
IRS990EZ/NetAssetsOrFundBalancesEOYAmt043763
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt011890
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt043763
IRS990EZ/OccupancyRentUtltsAndMaintAmt0159
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0055.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3025.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt08045
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TONY LANTIGUA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALVIN TORRES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MARIA CRUZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3EDWIN NIEVES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012693
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO TEACH GED TO STUDENTS
IRS990EZ/PrintingPublicationsPostageAmt0366
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TAUGHT CLASSROOM GED CIRRICULUM TO STUDENTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt066885
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt037318
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01983
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01789
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TotalExpensesAmt066885
IRS990EZ/TotalProgramServiceExpensesAmt066885
IRS990EZ/TotalRevenueAmt098758
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt098758
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt060999
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0159757
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0159757
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt098758
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt060999
IRS990ScheduleA/Total509Grp/TotalAmt0159757
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt098758
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt060999
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0159757
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/ExplanationTxt0Travel 371
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Meals and entertainment 612
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Interest 12
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies 1,813
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Telephone 341
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Dues Subscriptions 315
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 4,221
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Office 1,001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll taxes 3,294
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Bank Charges 138
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Auto expense 465
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Website expense 110
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Beginning of year 1,983, End of year 1,789
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANCISCO LANTIQUA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OPERATION EQUIVALENCY INC
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0901014638
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 EAST 123RD ST Room 316
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010035
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ELBERT T CHESTER CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 21024
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FLORAL PARK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011002
ReturnHeader/PreparerPersonGrp/PhoneNum07182912722
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELBERT T CHESTER
ReturnHeader/ReturnTs02016-07-11T07:28:27-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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Filings