Civic Intelligence

Central Massachusetts Institute of Management Education Inc.

990EZ • Fiscal year 2017 • EIN 04-2618809

Jan 01, 2017 to Dec 31, 2017 • Filed on Jan 02, 2019

Organization ProfileN/A
182 Turnpike RoadWestborough, MA 01581

(508) 481-5244

Siviq Scores

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

Liabilities / Assets

99th percentile

19.17x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

100th percentile

34.60x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

24th percentile

-9.2%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

99th percentile

1619%

Faster asset growth than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

6th percentile

-63%

Faster revenue growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets99th percentile

Assets

Up

$24,821

Up $23,377 (+1619%) from 2016

Net Assets

Down

-$450,952

Down $1,265 (-0.3%) from 2016

Liabilities

Up

$475,773

Up $24,642 (+5.5%) from 2016

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin24th percentile

Revenue

Down

$13,752

Down $23,014 (-63%) from 2016

Expenses

Down

$15,017

Down $25,110 (-63%) from 2016

Net Income

Up

-$1,265

Up $2,096 (+62%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth99th 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

2017

Assets$24,821
Liabilities$475,773
Net Assets-$450,952
Open 2017 Filing

Operations Trend

Revenue Growth6th 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

2017

Revenue$13,752
Expenses$15,017
Net Income-$1,265
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jan 2, 2019
Return Version
2017v2.2
Gross Receipts
$13,752
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.

See Schedule O

Program Services

DescriptionGrantsExpenses
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.$15,017-
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew Stepanski JrSecretaryPT$0--
Frank AndreottiDirector-$0--
Ralph AbbottDirector-$0--
David O'DonnellPresident-$0--
Mark LevensonDirector-$0--
Mary Beth CzajaDirector-$0--
John NaplesDirector-$0--
Jim SamselDirector-$0--
Filing and Contact Details

Filer

Filer Name
Central Massachusetts Institute of
EIN
04-2618809
Phone
5084815244
Address
182 Turnpike Road, Westborough, MA 01581

Signing Officer

Name
David O'Donnell
Title
President
Signed
2019-01-02
Discuss with paid preparer
Yes

Preparer

Firm
Griffin & Company PC
Address
1 Cabot Rd Suite 260, Hudson, MA 01749
Preparer
David E Griffin CPA Mst
Phone
5087528160
Supplemental Narrative

Additional Explanations

Other Expenses.1

“BANK FEES $17”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $3522 Accounts Payable and Accrued Expenses - Ending $690”

Total Liabilities.1008

“Unsecured Notes and Loans Payable - Beginning $11100 Unsecured Notes and Loans Payable - Ending $7500”

Total Liabilities.1

“INTERCOMPANY - Beginning $424938 INTERCOMPANY - Ending $467583”

Total Liabilities.2

“DEFFERED INCOME - Beginning $11571 DEFFERED INCOME - Ending $0”

Raw XML Appendix158 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/BooksInCareOfDetail/USAddress/CityNm0Westborough
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd001581
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01444
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IRS990EZ/ExcessOrDeficitForYearAmt0-1265
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InitiationFeesAndCapContriAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-449687
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-450952
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-449687
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-450952
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Matthew Stepanski Jr
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3David O'Donnell
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Mark Levenson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Mary Beth Czaja
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6John Naples
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Jim Samsel
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt017
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0See Schedule O
IRS990EZ/ProgramServiceRevenueAmt013752
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt015017
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/RelatedOrgSect527OrgInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
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IRS990EZ/TotalRevenueAmt013752
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Institute of Management 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.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BANK FEES $17
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounts Payable and Accrued Expenses - Beginning $3522 Accounts Payable and Accrued Expenses - Ending $690
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Unsecured Notes and Loans Payable - Beginning $11100 Unsecured Notes and Loans Payable - Ending $7500
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INTERCOMPANY - Beginning $424938 INTERCOMPANY - Ending $467583
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEFFERED INCOME - Beginning $11571 DEFFERED INCOME - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Total Liabilities.1008
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.2
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0David O'Donnell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-01-02
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 Road
ReturnHeader/Filer/USAddress/CityNm0Westborough
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001581
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042744160
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Griffin & Company PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 Cabot Rd Suite 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hudson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001749
ReturnHeader/PreparerPersonGrp/PhoneNum05087528160
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E GRIFFIN CPA MST
ReturnHeader/ReturnTs02019-01-02T07:53:53-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$24,821
Liabilities
$475,773
Net assets
-$450,952
Revenue
$13,752
Expenses
$15,017
Net income
-$1,265
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