Civic Intelligence

Central Massachusetts Institute of Management Education Inc.

990 • Fiscal year 2014 • EIN 04-2618809

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

Organization ProfileN/A
182 Turnpike Rd Suite 227Westborough, MA 01581

(508) 481-5244

Siviq Scores

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

Liabilities / Assets

100th percentile

200.18x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

99th percentile

7.68x

Higher debt load relative to revenue than 99% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

9th percentile

-40%

Higher net margin than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

93rd percentile

$52,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 91.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

3rd percentile

-92%

Faster asset growth than 3% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

40th percentile

-4.3%

Faster revenue growth than 40% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets100th percentile

Assets

Down

$2,176

Down $23,504 (-92%) from 2013

Net Assets

Down

-$433,413

Down $22,557 (-5.5%) from 2013

Liabilities

Down

$435,589

Down $947 (-0.2%) from 2013

Revenue And Expenses
Liabilities / Revenue99th percentileNet Margin9th percentile

Revenue

Down

$56,753

Down $2,572 (-4.3%) from 2013

Expenses

Down

$79,310

Down $3,524 (-4.3%) from 2013

Net Income

Up

-$22,557

Up $952 (+4.0%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$500K$0-$500KAssets 2011: $4,065Liabilities 2011: $419,447Net Assets 2011: -$415,3822011Assets 2012: $350Liabilities 2012: $412,197Net Assets 2012: -$411,8472012Assets 2013: $25,680Liabilities 2013: $436,536Net Assets 2013: -$410,8562013Assets 2014: $2,176Liabilities 2014: $435,589Net Assets 2014: -$433,4132014Assets 2015: $9,043Liabilities 2015: $455,369Net Assets 2015: -$446,3262015Assets 2016: $1,444Liabilities 2016: $451,131Net Assets 2016: -$449,6872016Assets 2017: $24,821Liabilities 2017: $475,773Net Assets 2017: -$450,9522017Assets 2018: $1,806Liabilities 2018: $432,509Net Assets 2018: -$430,7032018Assets 2019: $11,713Liabilities 2019: $419,752Net Assets 2019: -$408,0392019Assets 2020: $4,134Liabilities 2020: $405,008Net Assets 2020: -$400,8742020Assets 2021: $3,076Liabilities 2021: $403,151Net Assets 2021: -$400,0752021Assets 2022: $9,612Liabilities 2022: $380,775Net Assets 2022: -$371,1632022Assets 2023: $11,998Liabilities 2023: $379,434Net Assets 2023: -$367,4362023Assets 2024: $13,269Liabilities 2024: $380,857Net Assets 2024: -$367,5882024

Highlighted filing

2014

Assets$2,176
Liabilities$435,589
Net Assets-$433,413
Open 2014 Filing

Operations Trend

Revenue Growth40th percentile

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

$100K$50K$0-$50KExpenses 2011: $99,2992011Expenses 2012: $46,5872012Revenue 2013: $59,325Expenses 2013: $82,834Net Income 2013: -$23,5092013Revenue 2014: $56,753Expenses 2014: $79,310Net Income 2014: -$22,5572014Revenue 2015: $62,005Expenses 2015: $74,918Net Income 2015: -$12,9132015Revenue 2016: $36,766Expenses 2016: $40,127Net Income 2016: -$3,3612016Revenue 2017: $13,752Expenses 2017: $15,017Net Income 2017: -$1,2652017Revenue 2018: $21,451Expenses 2018: $1,202Net Income 2018: $20,2492018Revenue 2019: $44,528Expenses 2019: $21,864Net Income 2019: $22,6642019Revenue 2020: $12,468Expenses 2020: $5,303Net Income 2020: $7,1652020Revenue 2021: $5,268Expenses 2021: $4,469Net Income 2021: $7992021Revenue 2022: $33,984Expenses 2022: $5,072Net Income 2022: $28,9122022Revenue 2023: $11,296Expenses 2023: $7,569Net Income 2023: $3,7272023Revenue 2024: $4,593Expenses 2024: $4,745Net Income 2024: -$1522024

Highlighted filing

2014

Revenue$56,753
Expenses$79,310
Net Income-$22,557
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$56,753
Mission and Program Overview

Mission

Educational programs, courses, seminars, meetings and training for growth and development by the employer and employee through knowledge, to increase efficiency, activity and growth for the employer and ultimately the economy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,180$2,176▲ $996
Rtn Earn Endowment Incm Other Fnds$-410,856$-433,413▼ $22,557
Other Assets Total$24,500--
Total Assets$25,680$2,176▼ $23,504
Liabilities
Other Liabilities$436,001$433,808▼ $2,193
Accounts Payable and Accrued Expenses$535$1,781▲ $1,246
Total Liabilities$436,536$435,589▼ $947
Net Assets / Fund Balance
Total Net Assets Fund Balance$-410,856$-433,413▼ $22,557
Total Liabilities and Net Assets / Fund Balance$25,680$2,176▼ $23,504

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$5,107$5,107
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeOtherTotal
Matthew Stepanski JrSecretaryPT$52,000$52,000

Board Members and Trustees

NameTitle
Ralph AbbottPresident
DAVID O'DONNELL-
Jim Samsel-
John Naples-
Mark Levenson-
Marybeth Czaja-
Peter Garabedian-
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$56,753
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-22,557
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$54,120
Salaries, Compensation, and Employee Benefits$25,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$24,043--$24,043
Other Salaries and Wages$22,809--$22,809
Occupancy$14,700--$14,700
Office Expenses$55$9,753-$9,808
Fees for Services Other$3,723--$3,723
Payroll Taxes$2,381--$2,381
Travel-$790-$790
Other Expenses$704$78-$782
Interest-$274-$274
Total Functional Expenses$68,415$10,895$0$79,310
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Entity$433,808
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Pt vi-b, line 11a tax return is reviewed at a board meeting”

Form 990, Page 6, Part VI, Line 19

“Pt vi-c, line 19 available upon request”

Filing and Contact Details

Filer

Filer Name
Central Massachusetts Institute of
EIN
04-2618809
Phone
5084815244
Address
182 TURNPIKE RD SUITE 227, WESTBOROUGH, MA 01581

Signing Officer

Name
DAVID O'DONNELL
Title
Chairman
Phone
5084815244
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
DAVID O'DONNELL
Formed
1979
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Shepherd & Goldstein
Address
100 FRONT ST FL 16, WORCESTER, MA 01608
Preparer
Carl Goldstein CPA
Phone
5087573311
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Educational programs, courses, seminars, meetings and training for growth and development by the employer and employee through knowledge, to increase efficiency, activity and growth for the employer and ultimately the economy.”

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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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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0"THE INSTITUTE OF MANAGMENT EDUCATION, INC. ADMITS STUDENTS WITHOUT REGARD TO RACE, COLOR, NATIONAL AND ETHICAL ORIGIN, SEXUAL ORIENTATION OR AGE, TO ALL THE RIGHTS, PRIVILEGES, PROGRAMS, AND ACTIVITIES GENERALLY ACCORDED OR MADE AVAILABLE TO THE STUDENTS AT THE SCHOOL. IT DOES NOT DISCRIMINATE ON THE BASIS OF RACE, COLOR, NATIONAL AND ETHNIC ORIGIN, SEXUAL ORIENTATION OR AGE IN ADMINISTRATION OF ITS EDUCATIONAL POLICIES OR ADMISSION POLICIES."
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATIONAL PROGRAMS, COURSES, SEMINARS, MEETINGS AND TRAINING FOR GROWTH AND DEVELOPMENT BY THE EMPLOYER AND EMPLOYEE THROUGH KNOWLEDGE, TO INCREASE EFFICIENCY, ACTIVITY AND GROWTH FOR THE EMPLOYER AND ULTIMATELY THE ECONOMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PT VI-B, LINE 11A TAX RETURN IS REVIEWED AT A BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PT VI-C, LINE 19 AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0042853924
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0CMEA SERVICE CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0182 TURNPIKE RD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine2Txt0SUITE 227
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0WESTBOROUGH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd001581
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CMEA THE EMPLOYERS ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0041988960
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C6
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0182 TURNPIKE RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine2Txt0SUITE 227
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WESTBOROUGH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001581
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt025680
IRS990/TotalAssetsEOYAmt02176
IRS990/TotalAssetsGrp/BOYAmt025680
IRS990/TotalAssetsGrp/EOYAmt02176
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010895
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068415
IRS990/TotalFunctionalExpensesGrp/TotalAmt079310
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0436536
IRS990/TotalLiabilitiesEOYAmt0435589
IRS990/TotalLiabilitiesGrp/BOYAmt0436536
IRS990/TotalLiabilitiesGrp/EOYAmt0435589
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-410856
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-433413
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt043
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt043
IRS990/TotalProgramServiceExpensesAmt068415
IRS990/TotalProgramServiceRevenueAmt056753
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt056753
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt056753
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025680
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02176
IRS990/TotReportableCompRltdOrgAmt052000
IRS990/TravelGrp/ManagementAndGeneralAmt0790
IRS990/TravelGrp/TotalAmt0790
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0182 TURNPIKE RD
IRS990/USAddress/CityNm0WESTBOROUGH
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001581
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID O'DONNELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05084815244
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTRAL MASSACHUSETTS INSTITUTE OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MANAGEMENT EDUCATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0042618809
ReturnHeader/Filer/PhoneNum05084815244
ReturnHeader/Filer/USAddress/AddressLine1Txt0182 TURNPIKE RD SUITE 227
ReturnHeader/Filer/USAddress/CityNm0WESTBOROUGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001581
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042701070
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHEPHERD & GOLDSTEIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 FRONT ST FL 16
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WORCESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001608
ReturnHeader/PreparerPersonGrp/PhoneNum05087573311
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARL GOLDSTEIN CPA
ReturnHeader/ReturnTs02015-11-16T14:13:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,176
Liabilities
$435,589
Net assets
-$433,413
Revenue
$56,753
Expenses
$79,310
Net income
-$22,557
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.13$3.81$3.68$0.05$0.05$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.12$3.79$3.67$0.11$0.08$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.10$3.81$3.71$0.34$0.05$0.29
2021Detailed filing. Detailed filing data is available for this year.$0.03$4.03$4.00$0.05$0.04$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.04$4.05$4.01$0.12$0.05$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.12$4.20$4.08$0.45$0.22$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.02$4.33$4.31$0.21$0.01$0.20
2017Detailed filing. Detailed filing data is available for this year.$0.25$4.76$4.51$0.14$0.15$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.01$4.51$4.50$0.37$0.40$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.09$4.55$4.46$0.62$0.75$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.02$4.36$4.33$0.57$0.79$0.23
2013Detailed filing. Detailed filing data is available for this year.$0.26$4.37$4.11$0.59$0.83$0.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$4.12$4.12$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.04$4.19$4.15$0.99