2024-05-15T07:59:27-05:00 2023-06-30 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2022-07-01 208511604 RCS LEARNING CENTER INC RCSL 5086505940 6 STRATHMORE ROAD NATICK MA 01760 DENISE RIZZO-RANIERI PRESIDENT 5086505940 2024-05-09 1 DENISE RIZZO-RANIERI 999009999 1 AMANDA ADAMS P00748038 7813562000 2024-05-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z DENISE RIZZO-RANIERI 6 STRATHMORE ROAD NATICK MA 01760 4932976 0 X RCSLEARNING.ORG X 2006 MA TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES. 10 6 69 0 0 0 1724286 964094 4643997 3901227 -1841552 67547 22505 108 4549236 4932976 0 0 0 0 3607055 4052762 0 0 0 1723356 1368176 5330411 5420938 -781175 -487962 3238443 3703813 2146161 3099493 1092282 604320 TO PROVIDE THE HIGHEST QUALITY OF INDIVIDUALIZED BEHAVIORAL AND EDUCATIONAL SERVICES FOR CHILDREN WITH AUTISM SPECTRUM DISORDER AND OTHER DEVELOPMENTAL DISABILITIES. 0 0 3666729 2872432 RCS LEARNING CENTER'S INTENSIVE DAY PROGRAM SERVICES STUDENTS AGES 7-22 BY PROVIDING A 1:1 STAFF TO STUDENT RATIO LEARNING ENVIRONMENT. STUDENTS ENROLLED IN THE PROGRAM REQUIRE INTENSIVE 1:1 SUPPORT IN ORDER TO LEARN ACADEMICS, LEISURE AND SOCIAL SKILLS, FUNCTIONAL LIFE SKILLS, AND VOCATIONAL SKILLS. APPLIED BEHAVIOR ANALYSIS (ABA) IS THE MAJOR TREATMENT METHODOLOGY APPLIED IN THIS PROGRAM. THE PRIMARY OBJECTIVE OF THE PROGRAM IS TO ALLOW THE STUDENT TO SUCCESSFULLY TRANSITION INTO A LESS RESTRICTIVE ENVIRONMENT WHERE THEY WILL CONTINUE TO ACQUIRE SKILLS WITHOUT THE NEED FOR 1:1 SUPPORT. RCS ALIGNS ACADEMIC CURRICULUM WITH THE MASSACHUSETTS CURRICULUM FRAMEWORK. ADDITIONALLY, FUNCTIONAL BEHAVIOR ASSESSMENTS (FBA'S) ARE CONDUCTED AND BEHAVIOR PLANS ARE IMPLEMENTED AS PART OF THE TREATMENT AND CURRICULUM. 1202316 963891 ONCE A STUDENT DEMONSTRATES THE ABILITY TO LEARN AND EXCEL IN A 1:1 TEACHING ENVIRONMENT, HE OR SHE MAY BE AN APPROPRIATE CANDIDATE FOR RCS'S DAY EDUCATION PROGRAM. THIS PROGRAM'S STRUCTURE AND PHILOSOPHY IS SIMILAR TO THE ABOVE MENTIONED INTENSIVE DAY PROGRAM, BUT UTILIZES A 1:2 STAFF TO STUDENT RATIO. STUDENTS IN THIS PROGRAM ARE PAIRED WITH ANOTHER STUDENT WHO SHARES A SIMILAR LEARNING LEVEL AND STYLE. SOCIAL SKILLS ARE DIRECTLY ADDRESSED WITHIN ALL SETIINGS AND THESE STUDENTS MAY WORK TOGETHER ON ACADEMIC AND/OR VOCATIONAL SKILLS. THE FOCUS OF THIS PROGRAM IS TO HELP STUDENTS DEVELOP THE SKILLS NECESSARY TO BE SUCCESSFUL IN A LESS RESTRICTIVE LEARNING ENVIRONMENT AND, WHEN POSSIBLE, TRANSITION BACK TO THEIR HOME SCHOOL DISTRICT. 64904 RCS LEASES SPACE TO AN EARLY EDUCATION AND CHILD CARE CENTER. 4869045 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 4 0 1 69 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 6 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 MA X X THE ORGANIZATION 5086505942 6 STRATHMORE ROAD NATICK MA 01760 DENISE RIZZO-RANIERI PRESIDENT & CO-FOUNDER 40.00 X X 185964 0 15262 CHRISTINA KING EXECUTIVE MANAGING DIRECTOR 40.00 X X 123792 0 23 NATALIE SANDMANN SECRETARY & COO 40.00 X X 102181 0 14633 AL LAVOIE TREASURER 1.00 X X 22186 0 0 EILEEN BREGER DIRECTOR 1.00 X 0 0 0 ERIC LOUSARARIAN DIRECTOR 1.00 X 0 0 0 KENYA RUTLAND DIRECTOR 1.00 X 0 0 0 JOHN SNYDER DIRECTOR 1.00 X 0 0 0 JENNIFER RUTLAND DIRECTOR 1.00 X 0 0 0 GREG BOYLE DIRECTOR 1.00 X 0 0 0 434123 0 29918 3 0 1 0 AUXZILLIUM 407R MYSTIC AVE STE 20 MEDFORD MA 02155 INFORMATION TECHNOLOGY 163504 MORIARTY BIELAN AND MALLOY 859 WILLARED ST STE 440 QUINCY MA 02169 LEGAL 129127 2 854128 109966 964094 TUITION REVENUE 624100 3832847 3832847 RENTAL INCOME 531120 64904 64904 VOCATIONAL PROGRAM 611600 3476 3476 3901227 67547 67547 108 108 108 4932976 3901227 0 67655 513156 462377 50779 71534 68673 2861 2724955 2545437 179518 458917 437360 21557 284200 265477 18723 149914 149914 37131 37131 99246 98032 1214 107098 107098 44540 28383 16157 142705 142705 605494 581274 24220 16012 16012 537 537 48084 48084 25315 24302 1013 18085 17363 722 PROGRAM SUPPLIES 47113 47113 26902 26902 5420938 4869045 551893 0 603652 764830 3797 200079 43314 1206907 955353 3840 408320 303302 125712 105018 1098253 1831501 3238443 3703813 1752459 1131679 153806 127505 239896 0 0 1840309 2146161 3099493 X 1043773 555811 48509 48509 1092282 604320 3238443 3703813 -487962 0 X 0 1 X 1 0 X 65114 510332 447587 1743921 964094 3731048 4804792 4875748 5131392 4646867 3897751 23356550 4869906 5386080 5578979 6390788 4861845 27087598 0 0 0 27087598 2954 67547 70501 2954 67547 70501 5345 7137 33972 5823 108 52385 4875251 5393217 5612951 6399565 4929500 27210484 0.99550 0.98030 0.00260 0.00010 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 5,345. 2019 AMOUNT: $ 7,137. 2020 AMOUNT: $ 33,972. 2021 AMOUNT: $ 5,823. 2022 AMOUNT: $ 108. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 102647 21403 81244 274094 250320 23774 31579 31579 0 105018 OPERATING LEASE RIGHT-OF-USE ASSET 1828462 SECURITY DEPOSITS 3039 1831501 OPERATING LEASE LIABILITY 1840309 1840309 X 4932976 0 4932976 0 4932976 5420938 0 5420938 0 5420938 PART X, LINE 2: THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 AVAILABLE ON ORGANIZATION'S WEBSITE SCHEDULE E, PART I, LINE 6 THE CENTER REGULARLY RECEIVES SUPPORT FROM THE MASSACHUSETTS DEPARTMENT OF ELEMENTARY & SECONDARY EDUCATION. X X 0 0 0 0 0 0 0 0 0 DENISE RIZZO-RANIERI PRESIDENT & CO-FOUNDER 173964 0 0 0 12000 0 0 0 15262 0 201226 0 0 0 MINI-MIRACLES LLC OWNED MORE THAN 35% BY A BOARD MEMBER OPERATING EXPENSES X 277636 277636 0 1 0 RCS CONSULTING OWNED MORE THAN 35% BY A BOARD MEMBER OPERATING EXPENSES X 677717 677717 0 1 0 955353 RCS CONSULTING OWNED MORE THAN 35% BY A BOARD MEMBER 71534 RENTAL OF SPACE BY THE CENTER FROM RCS CONSULTING 0 MINI-MIRACLES LLC OWNED MORE THAN 35% BY A BOARD MEMBER 64904 RENTAL OF SPACE FROM THE CENTER BY MINI-MIRACLES 0 FORM 990, PART VI, SECTION A, LINE 2 DENISE RIZZO-RANIERI AND NATALIE SANDMANN HAVE A FAMILY RELATIONSHIP. KENYA RUTLAND AND JENNIFER RUTLAND HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY BOARD MEMBERS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CHAIR OF THE BOARD IS KEPT INFORMED OF ANY CONFLICTS OF INTEREST BY BOARD MEMBERS. BOARD MEMBERS ARE EXCUSED FROM ANY DISCUSSIONS AT MEETINGS WHERE THEY HAVE A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS THE PRESIDENT'S COMPENSATION FOR REASONABLENESS BY COMPARING IT TO OTHER COMPENSATION IN THE INDUSTRY, THEN THE BOARD VOTES TO APPROVE THE COMPENSATION THAT HAS BEEN DETERMINED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATIONS' GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. THE FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ATTORNEY GENERAL'S WEBSITE.