Civic Intelligence

The Case Centre USA Ltd

990 • Fiscal year 2017 • EIN 04-3143431

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 31, 2017

Babson College Babson ParkWellesley, MA 02457

(781) 239-5884

Siviq Scores

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

Liabilities / Assets

89th percentile

0.46x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.26x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

65th percentile

11%

Higher net margin than 65% 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

70th percentile

18%

Faster asset growth than 70% of similar nonprofits.

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

Revenue Growth

38th percentile

-6.3%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Up

$153,440

Up $23,540 (+18%) from 2016

Net Assets

Up

$83,182

Up $30,416 (+58%) from 2016

Liabilities

Down

$70,258

Down $6,876 (-8.9%) from 2016

Revenue

Down

$273,773

Down $18,328 (-6.3%) from 2016

Expenses

Up

$243,357

Up $870 (+0.4%) from 2016

Net Income

Down

$30,416

Down $19,198 (-39%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $108,808Liabilities 2011: $173,085Net Assets 2011: -$64,2772011Assets 2012: $122,124Liabilities 2012: $188,016Net Assets 2012: -$65,8922012Assets 2013: $89,390Liabilities 2013: $149,082Net Assets 2013: -$59,6922013Assets 2014: $134,228Liabilities 2014: $154,821Net Assets 2014: -$20,5932014Assets 2015: $119,808Liabilities 2015: $116,656Net Assets 2015: $3,1522015Assets 2016: $129,900Liabilities 2016: $77,134Net Assets 2016: $52,7662016Assets 2017: $153,440Liabilities 2017: $70,258Net Assets 2017: $83,1822017Assets 2018: $149,948Liabilities 2018: $64,636Net Assets 2018: $85,3122018Assets 2019: $188,989Liabilities 2019: $70,823Net Assets 2019: $118,1662019Assets 2020: $186,961Liabilities 2020: $56,815Net Assets 2020: $130,1462020Assets 2021: $224,956Liabilities 2021: $54,999Net Assets 2021: $169,9572021Assets 2022: $241,504Liabilities 2022: $53,656Net Assets 2022: $187,8482022Assets 2023: $215,574Liabilities 2023: $51,582Net Assets 2023: $163,9922023

Highlighted filing

2017

Assets$153,440
Liabilities$70,258
Net Assets$83,182

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $171,0412011Expenses 2012: $181,0992012Revenue 2013: $197,462Expenses 2013: $191,262Net Income 2013: $6,2002013Revenue 2014: $245,076Expenses 2014: $205,977Net Income 2014: $39,0992014Revenue 2015: $255,419Expenses 2015: $231,674Net Income 2015: $23,7452015Revenue 2016: $292,101Expenses 2016: $242,487Net Income 2016: $49,6142016Revenue 2017: $273,773Expenses 2017: $243,357Net Income 2017: $30,4162017Revenue 2018: $264,286Expenses 2018: $262,156Net Income 2018: $2,1302018Revenue 2019: $297,245Expenses 2019: $264,391Net Income 2019: $32,8542019Revenue 2020: $274,456Expenses 2020: $262,476Net Income 2020: $11,9802020Revenue 2021: $237,598Expenses 2021: $197,787Net Income 2021: $39,8112021Revenue 2022: $231,382Expenses 2022: $213,491Net Income 2022: $17,8912022Revenue 2023: $243,030Expenses 2023: $266,886Net Income 2023: -$23,8562023

Highlighted filing

2017

Revenue$273,773
Expenses$243,357
Net Income$30,416
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 31, 2017
Return Version
2016v3.0
Gross Receipts
$438,184
Mission and Program Overview

Mission

The organization distributes management case studies, videos & slides principally to universities throughout the u.s. To assist educators in teaching, particularly in business schools

Distributes management case studies, videos & slides mainly to business universities throughout the united states.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$83,347$92,140▲ $8,793
Accounts Receivable$32,459$47,430▲ $14,971
Prepaid Expenses and Deferred Charges$6,683$8,828▲ $2,145
Land, Buildings, and Equipment, Net$7,085$5,022▼ $2,063
Inventories for Sale or Use$326$20▼ $306
Total Assets$129,900$153,440▲ $23,540
Liabilities
Other Liabilities$63,580$56,740▼ $6,840
Accounts Payable and Accrued Expenses$13,554$13,518▼ $36
Total Liabilities$77,134$70,258▼ $6,876
Net Assets / Fund Balance
Unrestricted Net Assets$52,766$83,182▲ $30,416
Total Net Assets Fund Balance$52,766$83,182▲ $30,416
Total Liabilities and Net Assets / Fund Balance$129,900$153,440▲ $23,540

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,973$36,409$38,382
Other Land Buildings$3,049$7,360$10,409
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sahasranam HariharanPresident
Dana HydeBoard Member
Felipe CaroBoard Member
Hans KleinBoard Member
Kip BeckerBoard Member
Lourdes CasanovaBoard Member
Marilyn TaylorBoard Member
Mark WellmanBoard Member
Sally BaackBoard Member
Thomas BuergiBoard Member
Vicky LesterClerk
Richard MccrackenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$273,773
Change in Net Assets
$30,416
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,635
Other Expenses$99,722
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,650$77,350-$133,000
Advertising$41,739--$41,739
Insurance$10,643$10,644-$21,287
Travel$15,950--$15,950
Fees for Services Accounting-$10,640-$10,640
Payroll Taxes$4,450$6,185-$10,635
Depreciation Depletion-$2,063-$2,063
Other Expenses$587$1,579-$587
Total Functional Expenses$131,660$111,697$0$243,357
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 Party$56,740
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The case centre, a united kingdom non-profit entity, is the only member of the case centre usa ltd due to the fact the case centre has the right to participate in the organization's governance.

Form 990, Part VI, Section A, Line 7A

The case centre, the only member of the case centre usa ltd, can elect board of directors or other members of the governing body.

Form 990, Part VI, Section A, Line 7B

The case centre, the only member of the case centre usa ltd, has the final approval of decisions of the governing body.

Form 990, Part VI, Section A, Line 8B

There is no committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A copy of form 990 is given to the president of the board to review and sign prior to the form 990 being filed.

Form 990, Part VI, Section B, Line 12C

Each director, officer, manager, and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person: 1. Has received a copy of the conflict of interest policy. 2. Has read and understands the policy. 3. Has agreed to comply with the policy.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available to the public upon request. The organization has a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
The Case Centre USA Ltd
EIN
04-3143431
Phone
7812395884
Address
BABSON COLLEGE BABSON PARK, WELLESLEY, MA 02457

Signing Officer

Name
Sahasranam Hariharan
Title
President
Phone
7812395884
Signed
2017-08-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sahasranam Hariharan
Formed
1992
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
0

Preparer

Firm
Walter & Shuffain Pc
Address
101 STATION DRIVE SUITE 250, WESTWOOD, MA 02090
Preparer
Richard J Eckstein CPA
Phone
6174472700
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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0417737
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0349783
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02101138
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02101138
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0438184
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0465700
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0429734
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0417737
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0349783
IRS990ScheduleA/Total509Grp/TotalAmt02101138
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0438184
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0465700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0429734
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0417737
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0349783
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02101138
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt01973
IRS990ScheduleD/EquipmentGrp/DepreciationAmt036409
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038382
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03049
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07360
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010409
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt056740
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05022
IRS990ScheduleD/TotalLiabilityAmt056740
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CASE CENTRE, A UNITED KINGDOM NON-PROFIT ENTITY, IS THE ONLY MEMBER OF THE CASE CENTRE USA LTD DUE TO THE FACT THE CASE CENTRE HAS THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CASE CENTRE, THE ONLY MEMBER OF THE CASE CENTRE USA LTD, CAN ELECT BOARD OF DIRECTORS OR OTHER MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CASE CENTRE, THE ONLY MEMBER OF THE CASE CENTRE USA LTD, HAS THE FINAL APPROVAL OF DECISIONS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF FORM 990 IS GIVEN TO THE PRESIDENT OF THE BOARD TO REVIEW AND SIGN PRIOR TO THE FORM 990 BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH DIRECTOR, OFFICER, MANAGER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: 1. HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY. 2. HAS READ AND UNDERSTANDS THE POLICY. 3. HAS AGREED TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE CASE CENTRE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/AddressLine1Txt0CRANFIELD UNIV WHARLEY END
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CityNm0BEDFORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/CountryCd0UK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ForeignAddress/ForeignPostalCd0MK43 OJR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileForeignCountryCd0UK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0DISTRIBUTE CASE STUDY MATERIALS TO UNIVERSITIES TO ASSIST EDUCATORS
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0156726
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CASE CENTRE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0129900
IRS990/TotalAssetsEOYAmt0153440
IRS990/TotalAssetsGrp/BOYAmt0129900
IRS990/TotalAssetsGrp/EOYAmt0153440
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0111697
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0131660
IRS990/TotalFunctionalExpensesGrp/TotalAmt0243357
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077134
IRS990/TotalLiabilitiesEOYAmt070258
IRS990/TotalLiabilitiesGrp/BOYAmt077134
IRS990/TotalLiabilitiesGrp/EOYAmt070258
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052766
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt083182
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0131660
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0273773
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0273773
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129900
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0153440
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt015950
IRS990/TravelGrp/TotalAmt015950
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt052766
IRS990/UnrestrictedNetAssetsGrp/EOYAmt083182
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0BABSON COLLEGE BABSON PARK
IRS990/USAddress/CityNm0WELLESLEY
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002457

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.16$0.52$1.64$2.43$2.67$0.24
2022Detailed filing. Detailed filing data is available for this year.$2.42$0.54$1.88$2.31$2.13$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.25$0.55$1.70$2.38$1.98$0.40
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.57$1.30$2.74$2.62$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.89$0.71$1.18$2.97$2.64$0.33
2018Detailed filing. Detailed filing data is available for this year.$1.50$0.65$0.85$2.64$2.62$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.53$0.70$0.83$2.74$2.43$0.30
2016Detailed filing. Detailed filing data is available for this year.$1.30$0.77$0.53$2.92$2.42$0.50
2015Detailed filing. Detailed filing data is available for this year.$1.20$1.17$0.03$2.55$2.32$0.24
2014Summary only. Only limited summary data is available for this year.$1.34$1.55$0.21$2.45$2.06$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$1.49$0.60$1.97$1.91$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$1.88$0.66$1.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$1.73$0.64$1.71