Civic Intelligence

Language and Cognitive Development Center Inc

990EZ • Fiscal year 2016 • EIN 04-2548958

Jul 01, 2015 to Jun 30, 2016 • Filed on May 15, 2017

154 Wells AvenueNewton Center, MA 02459

(617) 965-0045

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

2nd percentile

-288%

Higher net margin than 2% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

84th percentile

$24,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 94.8% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

12th percentile

-37%

Faster asset growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

4.8%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$146,506

Down $86,827 (-37%) from 2015

Net Assets

Down

$145,493

Down $70,449 (-33%) from 2015

Liabilities

Down

$1,013

Down $16,378 (-94%) from 2015

Revenue

Up

$25,318

Up $1,155 (+4.8%) from 2015

Expenses

Down

$98,206

Down $3,015 (-3.0%) from 2015

Net Income

Up

-$72,888

Up $4,170 (+5.4%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $447,815Liabilities 2011: $21,347Net Assets 2011: $426,4682011Assets 2012: $375,159Liabilities 2012: $19,210Net Assets 2012: $355,9492012Assets 2013: $352,297Liabilities 2013: $23,986Net Assets 2013: $328,3112013Assets 2014: $320,664Liabilities 2014: $23,125Net Assets 2014: $297,5392014Assets 2015: $233,333Liabilities 2015: $17,391Net Assets 2015: $215,9422015Assets 2016: $146,506Liabilities 2016: $1,013Net Assets 2016: $145,4932016Assets 2017: $116,664Liabilities 2017: $39,721Net Assets 2017: $76,9432017Assets 2018: $52,871Liabilities 2018: $9,580Net Assets 2018: $43,2912018Assets 2019: $3,800Liabilities 2019: $1,450Net Assets 2019: $2,3502019

Highlighted filing

2016

Assets$146,506
Liabilities$1,013
Net Assets$145,493

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $95,382Expenses 2011: $189,926Net Income 2011: -$94,5442011Revenue 2012: $56,117Expenses 2012: $124,261Net Income 2012: -$68,1442012Revenue 2013: $64,045Expenses 2013: $118,154Net Income 2013: -$54,1092013Revenue 2014: $41,730Expenses 2014: $109,515Net Income 2014: -$67,7852014Revenue 2015: $24,163Expenses 2015: $101,221Net Income 2015: -$77,0582015Revenue 2016: $25,318Expenses 2016: $98,206Net Income 2016: -$72,8882016Revenue 2017: $14,239Expenses 2017: $88,107Net Income 2017: -$73,8682017Revenue 2018: $44,145Expenses 2018: $77,989Net Income 2018: -$33,8442018Revenue 2019: $4,998Expenses 2019: $45,939Net Income 2019: -$40,9412019

Highlighted filing

2016

Revenue$25,318
Expenses$98,206
Net Income-$72,888
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$116,542
Mission and Program Overview

Mission

See Schedule O

Program Services

DescriptionGrantsExpenses
See Schedule O-$90,026
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ETHAN B MILLERDirectorPT$24,000-$24,000
DAVID A MILLERTreasurer And Clerk-$0--
MICHAEL BIUNDODirector-$0--
LOREN S MILLERDirector-$0--
STEPHEN SHOREDirector-$0--
DAVID SMELSONDirector-$0--
LINDSEY STERLINGDirector-$0--
Filing and Contact Details

Filer

Filer Name
Language and Cognitive Development Center Inc
EIN
04-2548958
Address
154 Wells Avenue, Newton Center, MA 02459

Signing Officer

Name
David a Miller
Title
Treasurer
Phone
6179650045
Signed
2017-05-15
Discuss with paid preparer
Yes

Preparer

Firm
John M Monticone CPA
Address
5 High Street Suite 207, Medford, MA 02155
Preparer
John M Monticone CPA
Phone
7813950024
Supplemental Narrative

Additional Explanations

General explanation attachment

Form 990EZ, Page 2, Part III- To provide educational therapeutic and program development consultation to schools and organizations serving children of the autistic spectrum and their families. Also served are individual families seeking developmental evaluations and therapeutic intervention for their children with autism spectrum disorders. Form 990EZ, Page 2, Part III, Line 28 - Program Service Accomplishments:Publications issued include: The Miller Method, Chapter 19 in clinical practice guidelines, from ritual to repertoire.The Organization provides weekly consultation to multiple public schools in the US for the duration of the 10 month school year. The Organization is currently providing services via the Internet/Webinars to Russia, Bangladesh, South Korea and the Philippines. Other Program Services Includes: Parent-child training program: an intensive 3-day assessment and therapeutic program that hepls families learn to promote organized and interactive behavior in their autistic children. Individual child therapy offered to children on the autistic spectrum in the organizations clinic setting.

Description of other expenses Part I line 16

Description AmountDepreciation from 4562 377Office supplies and expenses 4,329Web/Software Expense 180Bank and Credit card fees 820Commercial Insurance 5,335Umbrella Insurance 1,425Workers Comp 465Directors and Officers Liability In 1,480Other expenses 508Telephone 4,003

Other changes in net assets or fund balances Part I line 20

Description AmountUnrealized Gains on Investments 2,439

Description of other assets Part II line 24

Category Beginning of Year End of YearAccounts receivable 3,059 758Prepaid expenses 1,704 1,905Deposits 3,888 3,888Other depreciable assets 986 609

Description of total liabilities Part II line 26

Category Beginning of Year End of YearAccounts Payable 15,941 63Deferred Revenue 1,450 0Accrued expenses 0 950

Raw XML Appendix184 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990EZ, Page 2, Part III- To provide educational therapeutic and program development consultation to schools and organizations serving children of the autistic spectrum and their families. Also served are individual families seeking developmental evaluations and therapeutic intervention for their children with autism spectrum disorders. Form 990EZ, Page 2, Part III, Line 28 - Program Service Accomplishments:Publications issued include: The Miller Method, Chapter 19 in clinical practice guidelines, from ritual to repertoire.The Organization provides weekly consultation to multiple public schools in the US for the duration of the 10 month school year. The Organization is currently providing services via the Internet/Webinars to Russia, Bangladesh, South Korea and the Philippines. Other Program Services Includes: Parent-child training program: an intensive 3-day assessment and therapeutic program that hepls families learn to promote organized and interactive behavior in their autistic children. Individual child therapy offered to children on the autistic spectrum in the organizations clinic setting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 377Office supplies and expenses 4,329Web/Software Expense 180Bank and Credit card fees 820Commercial Insurance 5,335Umbrella Insurance 1,425Workers Comp 465Directors and Officers Liability In 1,480Other expenses 508Telephone 4,003
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountUnrealized Gains on Investments 2,439
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearAccounts receivable 3,059 758Prepaid expenses 1,704 1,905Deposits 3,888 3,888Other depreciable assets 986 609
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Category Beginning of Year End of YearAccounts Payable 15,941 63Deferred Revenue 1,450 0Accrued expenses 0 950
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0General explanation attachment
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID A MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06179650045
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Language and Cognitive Development Center Inc
ReturnHeader/Filer/BusinessNameControlTxt0LANG
ReturnHeader/Filer/EIN0042548958
ReturnHeader/Filer/USAddress/AddressLine1Txt0154 Wells Avenue
ReturnHeader/Filer/USAddress/CityNm0Newton Center
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002459
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042666565
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John M Monticone CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05 High Street Suite 207
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Medford
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002155
ReturnHeader/PreparerPersonGrp/PhoneNum07813950024
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0John M Monticone CPA
ReturnHeader/ReturnTs02017-05-12T10:39:53-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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