Civic Intelligence

Massachusetts State Science and Engineering Fair Inc

990 • Fiscal year 2014 • EIN 04-2707499

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 24, 2014

955 Massachusetts AveCambridge, MA 02139

(617) 491-1500

Siviq Scores

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

Liabilities / Assets

41st percentile

0.06x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

49th percentile

0.11x

Higher debt load relative to revenue than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

27th percentile

-4.9%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$105,300

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 11.2% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

33rd percentile

-1.9%

Faster asset growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,778,700

Down $34,900 (-1.9%) from 2013

Net Assets

Down

$1,678,100

Down $45,800 (-2.7%) from 2013

Liabilities

Up

$100,600

Up $10,900 (+12%) from 2013

Revenue

Up

$943,200

Up $114,200 (+14%) from 2013

Expenses

Up

$989,000

Up $242,800 (+33%) from 2013

Net Income

Down

-$45,800

Down $128,600 (-155%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,337,800Liabilities 2010: $46,600Net Assets 2010: $1,291,2002010Assets 2011: $1,497,900Liabilities 2011: $61,800Net Assets 2011: $1,436,1002011Assets 2012: $1,714,600Liabilities 2012: $73,500Net Assets 2012: $1,641,1002012Assets 2013: $1,813,600Liabilities 2013: $89,700Net Assets 2013: $1,723,9002013Assets 2014: $1,778,700Liabilities 2014: $100,600Net Assets 2014: $1,678,1002014Assets 2015: $1,692,400Liabilities 2015: $71,100Net Assets 2015: $1,621,3002015Assets 2016: $1,721,900Liabilities 2016: $85,800Net Assets 2016: $1,636,1002016Assets 2017: $1,576,800Liabilities 2017: $121,000Net Assets 2017: $1,455,8002017Assets 2019: $1,476,300Liabilities 2019: $67,400Net Assets 2019: $1,408,9002019Assets 2020: $1,207,500Liabilities 2020: $38,700Net Assets 2020: $1,168,8002020Assets 2021: $1,489,793Liabilities 2021: $23,908Net Assets 2021: $1,465,8852021Assets 2022: $1,237,654Liabilities 2022: $23,342Net Assets 2022: $1,214,3122022Assets 2023: $1,435,879Liabilities 2023: $35,969Net Assets 2023: $1,399,9102023Assets 2024: $1,513,522Liabilities 2024: $47,266Net Assets 2024: $1,466,2562024

Highlighted filing

2014

Assets$1,778,700
Liabilities$100,600
Net Assets$1,678,100

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $812,6002010Expenses 2011: $673,9002011Expenses 2012: $761,4002012Revenue 2013: $829,000Expenses 2013: $746,200Net Income 2013: $82,8002013Revenue 2014: $943,200Expenses 2014: $989,000Net Income 2014: -$45,8002014Revenue 2015: $820,000Expenses 2015: $876,800Net Income 2015: -$56,8002015Revenue 2016: $915,000Expenses 2016: $900,200Net Income 2016: $14,8002016Revenue 2017: $627,400Expenses 2017: $862,300Net Income 2017: -$234,9002017Revenue 2019: $711,600Expenses 2019: $717,000Net Income 2019: -$5,4002019Revenue 2020: $543,700Expenses 2020: $838,300Net Income 2020: -$294,6002020Revenue 2021: $571,538Expenses 2021: $406,560Net Income 2021: $164,9782021Revenue 2022: $557,224Expenses 2022: $535,603Net Income 2022: $21,6212022Revenue 2023: $650,314Expenses 2023: $589,839Net Income 2023: $60,4752023Revenue 2024: $598,374Expenses 2024: $706,235Net Income 2024: -$107,8612024

Highlighted filing

2014

Revenue$943,200
Expenses$989,000
Net Income-$45,800
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 24, 2014
Return Version
2013v3.1
Gross Receipts
$943,200
Mission and Program Overview

Mission

We develop future thought leaders through experiences in science and engineering practices using well-proven programs and novel approaches that empower students

Enable middle and high school students to experience science & engineering practices, to showcase and celebrate their research work, and to inspire them to perusue education and career opportunities in science, technology and engineering.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,430,800$1,314,600▼ $116,200
Cash and Non-Interest-Bearing Accounts$354,500$292,400▼ $62,100
Pledges and Grants Receivable-$145,000-
Prepaid Expenses and Deferred Charges$3,200$2,300▼ $900
Accounts Receivable$400--
Land, Buildings, and Equipment, Net$700$400▼ $300
Total Assets$1,813,600$1,778,700▼ $34,900
Other Assets Total$24,000$24,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$89,700$100,600▲ $10,900
Total Liabilities$89,700$100,600▲ $10,900
Net Assets / Fund Balance
Unrestricted Net Assets$1,106,000$938,900▼ $167,100
Temporarily Rstr Net Assets$593,900$715,200▲ $121,300
Permanently Rstr Net Assets$24,000$24,000→ $0
Total Net Assets Fund Balance$1,723,900$1,678,100▼ $45,800
Total Liabilities and Net Assets / Fund Balance$1,813,600$1,778,700▼ $34,900

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$400$20,600$21,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$24,000---$24,000
2012$24,000---$24,000
2011$24,000---$24,000
2010$24,000---$24,000
2009$24,000---$24,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Abel Cora BethEx DirectorFT$105,300$105,300

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$904,000
Program Service Revenue
$37,300
Investment Income
$1,900
Other Revenue
$0
All Other Contributions
$904,000
Change in Net Assets
$-45,800

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table10$374,000Estimate
Other Non Cash Contri Table1$10,000Estimate
Books and Publications-$3,000Estimate
Total Noncash Contributions11$387,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$943,200
Total Revenue per Audited Statements
$943,200
Total Revenue per Form 990
$943,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$764,100
Salaries, Compensation, and Employee Benefits$160,800
Total Fundraising Expense$70,600
Professional Fundraising Fees$64,100
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$243,000$48,100$0$291,100
Current Officers, Directors, Trustees, and Key Employees$66,000$22,000$0$88,000
Fees for Services Professional Fundraising--$64,100$64,100
Other Expenses$60,600$0$0$60,600
Other Salaries and Wages$32,500$11,000$0$43,500
Fees for Services Other$0$34,800$0$34,800
Office Expenses$12,700$4,100$4,400$21,200
Other Employee Benefits$13,700$4,600$0$18,300
Fees for Services Accounting$0$16,000$0$16,000
Payroll Taxes$8,200$2,800$0$11,000
Travel$5,400$1,800$2,100$9,300
Occupancy$5,200$1,800$0$7,000
Insurance$0$4,500$0$4,500
Advertising$0$1,100$0$1,100
Depreciation Depletion$300$100$0$400
Total Functional Expenses$765,700$152,700$70,600$989,000

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$989,000
Total Expenses per Audited Statements$989,000
Total Expenses per Form 990$989,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$64,100
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Cora-beth AbelEx DirectorOffice rent & utilitiesNo$7,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

EIN
04-2707499
Phone
6174911500

Signing Officer

Name
Marvin Grossman
Title
Treasurer
Phone
6174911500
Signed
2014-09-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marvin Grossman
Formed
1979
Legal Domicile
Ma
Voting Board Members
17
Independent Board Members
17
Employees
2
Volunteers
525

Preparer

Preparer
David Asadoorian CPA
Phone
9783712599
Supplemental Narrative

Additional Explanations

Pt VI, Line 7A

Members of the Board of Directors are elected by

Pt VI, Line 7A

the sitting Board.

Pt VI, Line 11B

The Board of Directors has delegated the authority

Pt VI, Line 11B

for the review and filing of the Organization's

Pt VI, Line 11B

form 990 to the Treasurer.

Pt VI, Line 19

The governing documents, conflict of interest policy,

Pt VI, Line 19

and financial statements are made available to the

Pt VI, Line 19

general public upon request.

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses

Form 990, Part IX, Line 24F

Gems program 94000. 94000. 0. 0. Web-site development 188800. 149000. 39800. 0. Bad debts 8300. 0. 8300. 0.

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IRS990/Desc0ORGANIZE AND PROMOTE ANNUAL MASSACHUSETTS STATE SCIENCE FAIRS TO ENCOURAGE HIGH SCHOOL AND MIDDLE SCHOOL STUDENTS TO PURSUE EDUCATION AND CAREER OPPORTUNITIES IN THE SCIENCES, ENGINEERING AND TECHNOLOGY.
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IRS990ScheduleG/FundraiserActivityInfoGrp/PersonNm0ELENOR TISHLER
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IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.05$1.47$0.60$0.71$0.11
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.04$1.40$0.65$0.59$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.24$0.02$1.21$0.56$0.54$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.49$0.02$1.47$0.57$0.41$0.16
2020Detailed filing. Detailed filing data is available for this year.$1.21$0.04$1.17$0.54$0.84$0.29
2019Detailed filing. Detailed filing data is available for this year.$1.48$0.07$1.41$0.71$0.72$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.58$0.12$1.46$0.63$0.86$0.23
2016Detailed filing. Detailed filing data is available for this year.$1.72$0.09$1.64$0.92$0.90$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.69$0.07$1.62$0.82$0.88$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.78$0.10$1.68$0.94$0.99$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.09$1.72$0.83$0.75$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.07$1.64$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.06$1.44$0.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.05$1.29$0.81