Civic Intelligence

Contexticon Learning and Research Inc.

990 • Fiscal year 2023 • EIN 04-3382124

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

Organization ProfileN/A
66 Church StreetCambridge, MA 02138

(617) 497-4424

Siviq Scores

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

Liabilities / Assets

98th percentile

5.58x

Higher debt load relative to assets than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

83rd percentile

0.10x

Higher debt load relative to revenue than 83% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

22nd percentile

-16%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

98th percentile

$93,500

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 30.6% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

4th percentile

-86%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-6.7%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$5,476

Down $34,517 (-86%) from 2022

Net Assets

Down

-$25,061

Down $47,621 (-211%) from 2022

Liabilities

Up

$30,537

Up $13,104 (+75%) from 2022

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin22nd percentile

Revenue

Down

$305,500

Down $21,773 (-6.7%) from 2022

Expenses

Down

$353,121

Down $59,093 (-14%) from 2022

Net Income

Up

-$47,621

Up $37,320 (+44%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$300K$200K$100K$0-$100KAssets 2010: $115,704Liabilities 2010: $16,740Net Assets 2010: $98,9642010Assets 2011: $59,001Liabilities 2011: $29,479Net Assets 2011: $29,5222011Assets 2012: $13,651Liabilities 2012: $16,032Net Assets 2012: -$2,3812012Assets 2013: $33,640Liabilities 2013: $18,029Net Assets 2013: $15,6112013Assets 2014: $14,752Liabilities 2014: $16,970Net Assets 2014: -$2,2182014Assets 2015: $20,447Liabilities 2015: $11,125Net Assets 2015: $9,3222015Assets 2016: $5,844Liabilities 2016: $11,430Net Assets 2016: -$5,5862016Assets 2017: $109,793Liabilities 2017: $13,705Net Assets 2017: $96,0882017Assets 2018: $183,987Liabilities 2018: $6,564Net Assets 2018: $177,4232018Assets 2019: $165,938Liabilities 2019: $33,136Net Assets 2019: $132,8022019Assets 2020: $299,900Liabilities 2020: $159,871Net Assets 2020: $140,0292020Assets 2021: $126,234Liabilities 2021: $18,733Net Assets 2021: $107,5012021Assets 2022: $39,993Liabilities 2022: $17,433Net Assets 2022: $22,5602022Assets 2023: $5,476Liabilities 2023: $30,537Net Assets 2023: -$25,0612023Assets 2024: $65,869Liabilities 2024: $36,646Net Assets 2024: $29,2232024

Highlighted filing

2023

Assets$5,476
Liabilities$30,537
Net Assets-$25,061
Open 2023 Filing

Operations Trend

Revenue Growth36th percentile

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

$600K$400K$200K$0-$200KExpenses 2010: $425,5322010Expenses 2011: $350,4272011Revenue 2012: $229,032Expenses 2012: $260,935Net Income 2012: -$31,9032012Revenue 2013: $236,331Expenses 2013: $218,714Net Income 2013: $17,6172013Revenue 2014: $225,996Expenses 2014: $243,450Net Income 2014: -$17,4542014Revenue 2015: $282,809Expenses 2015: $270,978Net Income 2015: $11,8312015Revenue 2016: $248,385Expenses 2016: $263,293Net Income 2016: -$14,9082016Revenue 2017: $360,606Expenses 2017: $258,932Net Income 2017: $101,6742017Revenue 2018: $385,331Expenses 2018: $303,996Net Income 2018: $81,3352018Revenue 2019: $498,001Expenses 2019: $542,622Net Income 2019: -$44,6212019Revenue 2020: $462,570Expenses 2020: $455,343Net Income 2020: $7,2272020Revenue 2021: $461,050Expenses 2021: $493,578Net Income 2021: -$32,5282021Revenue 2022: $327,273Expenses 2022: $412,214Net Income 2022: -$84,9412022Revenue 2023: $305,500Expenses 2023: $353,121Net Income 2023: -$47,6212023Revenue 2024: $362,393Expenses 2024: $308,109Net Income 2024: $54,2842024

Highlighted filing

2023

Revenue$305,500
Expenses$353,121
Net Income-$47,621
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$305,500
Mission and Program Overview

Mission

The organization's mission is to promote public understanding of biblical writings by undertaking and sponsoring scholarly research with respect to such writings from the perspectives of language, history, culture and religion and to publish the results of such research in electronic and other media.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$35,052$0▼ $35,052
Prepaid Expenses and Deferred Charges$3,100$3,100→ $0
Cash and Non-Interest-Bearing Accounts$8$543▲ $535
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$39,993$5,476▼ $34,517
Other Assets Total$1,833$1,833→ $0
Liabilities
Accounts Payable and Accrued Expenses$17,433$18,260▲ $827
Other Liabilities$0$12,277▲ $12,277
Total Liabilities$17,433$30,537▲ $13,104
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,560$-25,061▼ $47,621
Total Net Assets Fund Balance$22,560$-25,061▼ $47,621
Total Liabilities and Net Assets / Fund Balance$39,993$5,476▼ $34,517

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$37,430$37,430
Other Assets Org$1,833--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Richard M HarleyPresidentFT$93,500$93,500

Board Members and Trustees

NameTitle
Susan R GarrettDirector
Eldon Jay EppClerk
R Alan CulpepperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$305,500
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$305,500
Change in Net Assets
$-47,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$218,959
Other Expenses$134,162
Total Fundraising Expense$11,337
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,485$4,505$851$109,841
Current Officers, Directors, Trustees, and Key Employees$42,075$42,075$9,350$93,500
Occupancy$30,169$7,542-$37,711
Depreciation Depletion$35,052--$35,052
Information Technology$16,516$4,022-$20,538
Fees for Services Accounting-$17,500-$17,500
Payroll Taxes$11,257$3,578$783$15,618
Travel$3,702$1,177$258$5,137
Insurance$1,732$1,731-$3,463
All Other Expenses$256$2,111-$2,367
Other Expenses$1,497$374$95$1,871
Office Expenses-$593-$593
Fees for Services Legal$146$97-$243
Total Functional Expenses$254,985$86,799$11,337$353,121
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
Bank Overdraft$12,277
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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, Part VI, Section B, Line 11B

“A draft of the form 990 was provided to at least one board member before filing.”

Form 990, Part VI, Section C, Line 19

“Information is open to public inspection upon request.”

Form 990, Part VII Contact Addresses for Officers, Directors, Etc

“Richard m. Harley - 66 church street, cambridge , ma 02138. R. Alan culpepper - 66 church street, cambridge , ma 02138. Eldon jay epp - 66 church street, cambridge , ma 02138.”

Filing and Contact Details

Filer

Filer Name
Contexticon Learning and Research Inc
EIN
04-3382124
Phone
6174974424
Address
66 CHURCH STREET, CAMBRIDGE, MA 02138

Signing Officer

Name
Richard M Harley
Title
President
Phone
6174975500
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard M Harley
Formed
1997
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
3
Employees
5
Volunteers
4

Preparer

Firm
Litmangerson Associates Llp
Address
1330 BOYLSTON STREET, CHESTNUT HILL, MA 02467
Preparer
Robert F Hart Jr
Phone
6177385200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization accounts for the uncertainty in income taxes in accordance with fasb asc topic no. 740, income taxes (asc 740), which prescribes a recognition threshold of more likely-than-not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in the financial statements. When necessary, the organization accounts for interest and penalties related to uncertain tax positions as part of its provision for income taxes. The organization does not expect that unrecognized tax benefits arising from tax positions will change significantly within the next 12 months.”

Raw XML Appendix366 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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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01833
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037430
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037430
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012277
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK OVERDRAFT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR THE UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH FASB ASC TOPIC NO. 740, INCOME TAXES (ASC 740), WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE LIKELY-THAN-NOT, AND A MEASUREMENT ATTRIBUTE FOR ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, IN ORDER FOR THOSE TAX POSITIONS TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS. WHEN NECESSARY, THE ORGANIZATION ACCOUNTS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS PART OF ITS PROVISION FOR INCOME TAXES. THE ORGANIZATION DOES NOT EXPECT THAT UNRECOGNIZED TAX BENEFITS ARISING FROM TAX POSITIONS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT 12 MONTHS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01833
IRS990ScheduleD/TotalLiabilityAmt012277
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 WAS PROVIDED TO AT LEAST ONE BOARD MEMBER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INFORMATION IS OPEN TO PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RICHARD M. HARLEY - 66 CHURCH STREET, CAMBRIDGE , MA 02138. R. ALAN CULPEPPER - 66 CHURCH STREET, CAMBRIDGE , MA 02138. ELDON JAY EPP - 66 CHURCH STREET, CAMBRIDGE , MA 02138.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt039993
IRS990/TotalAssetsEOYAmt05476
IRS990/TotalAssetsGrp/BOYAmt039993
IRS990/TotalAssetsGrp/EOYAmt05476
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0305500
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011337
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt086799
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0254985
IRS990/TotalFunctionalExpensesGrp/TotalAmt0353121
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017433
IRS990/TotalLiabilitiesEOYAmt030537
IRS990/TotalLiabilitiesGrp/BOYAmt017433
IRS990/TotalLiabilitiesGrp/EOYAmt030537
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt022560
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-25061
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0254985
IRS990/TotalReportableCompFromOrgAmt093500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt039993
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05476
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0258
IRS990/TravelGrp/ManagementAndGeneralAmt01177
IRS990/TravelGrp/ProgramServicesAmt03702
IRS990/TravelGrp/TotalAmt05137
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05 WENDELL STREET
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd0021383733
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD M HARLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06174975500
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONTEXTICON LEARNING AND RESEARCH INC
ReturnHeader/Filer/BusinessNameControlTxt0CONT
ReturnHeader/Filer/EIN0043382124
ReturnHeader/Filer/PhoneNum06174974424
ReturnHeader/Filer/USAddress/AddressLine1Txt066 CHURCH STREET
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002138
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042694095
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LITMANGERSON ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01330 BOYLSTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHESTNUT HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002467
ReturnHeader/PreparerPersonGrp/PhoneNum06177385200
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT F HART JR
ReturnHeader/ReturnTs02024-11-15T11:43:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,476
Liabilities
$30,537
Net assets
-$25,061
Revenue
$305,500
Expenses
$353,121
Net income
-$47,621
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.37$0.29$3.62$3.08$0.54
2023Detailed filing. Detailed filing data is available for this year.$0.05$0.31$0.25$3.06$3.53$0.48
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.17$0.23$3.27$4.12$0.85
2021Detailed filing. Detailed filing data is available for this year.$1.26$0.19$1.08$4.61$4.94$0.33
2020Detailed filing. Detailed filing data is available for this year.$3.00$1.60$1.40$4.63$4.55$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.33$1.33$4.98$5.43$0.45
2018Detailed filing. Detailed filing data is available for this year.$1.84$0.07$1.77$3.85$3.04$0.81
2017Detailed filing. Detailed filing data is available for this year.$1.10$0.14$0.96$3.61$2.59$1.02
2016Detailed filing. Detailed filing data is available for this year.$0.06$0.11$0.06$2.48$2.63$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.20$0.11$0.09$2.83$2.71$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.15$0.17$0.02$2.26$2.43$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.34$0.18$0.16$2.36$2.19$0.18
2012Summary only. Only limited summary data is available for this year.$0.14$0.16$0.02$2.29$2.61$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.29$0.30$3.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.17$0.99$4.26