Civic Intelligence

Secondary School Admission Test Board

990 • Fiscal year 2016 • EIN 06-6011774

Jul 01, 2015 to Jun 30, 2016 • Filed on May 08, 2017

862 Route 518Skillman, NJ 08558

(609) 683-4440

Siviq Scores

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

Liabilities / Assets

25th percentile

0.07x

Higher debt load relative to assets than 25% of similar nonprofits.

2016 filings • NTEE B • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

30th percentile

0.10x

Higher debt load relative to revenue than 30% of similar nonprofits.

2016 filings • NTEE B • $10M-$25M nonprofits • Source year 2016

Net Margin

63rd percentile

5.3%

Higher net margin than 63% of similar nonprofits.

2016 filings • NTEE B • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

95th percentile

$499,975

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2016 filings • NTEE B • $10M-$25M nonprofits • Source year 2016

Asset Growth

56th percentile

3.2%

Faster asset growth than 56% of similar nonprofits.

2016 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

41st percentile

1.3%

Faster revenue growth than 41% of similar nonprofits.

2016 filings • NTEE B • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$23,311,992

Up $732,074 (+3.2%) from 2015

Net Assets

Up

$21,749,328

Up $770,254 (+3.7%) from 2015

Liabilities

Down

$1,562,664

Down $38,180 (-2.4%) from 2015

Revenue

Up

$15,329,187

Up $197,745 (+1.3%) from 2015

Expenses

Up

$14,522,240

Up $1,622,216 (+13%) from 2015

Net Income

Down

$806,947

Down $1,424,471 (-64%) from 2015

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $12,664,556Liabilities 2010: $930,434Net Assets 2010: $11,734,1222010Assets 2011: $13,690,242Liabilities 2011: $1,664,083Net Assets 2011: $12,026,1592011Assets 2012: $13,244,815Liabilities 2012: $579,325Net Assets 2012: $12,665,4902012Assets 2013: $15,745,445Liabilities 2013: $893,337Net Assets 2013: $14,852,1082013Assets 2014: $19,928,633Liabilities 2014: $1,086,235Net Assets 2014: $18,842,3982014Assets 2015: $22,579,918Liabilities 2015: $1,600,844Net Assets 2015: $20,979,0742015Assets 2016: $23,311,992Liabilities 2016: $1,562,664Net Assets 2016: $21,749,3282016Assets 2017: $25,819,953Liabilities 2017: $2,852,919Net Assets 2017: $22,967,0342017Assets 2018: $26,306,780Liabilities 2018: $3,229,030Net Assets 2018: $23,077,7502018Assets 2019: $26,507,820Liabilities 2019: $3,883,271Net Assets 2019: $22,624,5492019Assets 2020: $25,573,400Liabilities 2020: $4,098,028Net Assets 2020: $21,475,3722020Assets 2021: $23,712,295Liabilities 2021: $7,060,426Net Assets 2021: $16,651,8692021Assets 2022: $17,832,869Liabilities 2022: $7,331,326Net Assets 2022: $10,501,5432022Assets 2023: $14,088,820Liabilities 2023: $4,625,396Net Assets 2023: $9,463,4242023Assets 2024: $15,606,943Liabilities 2024: $5,562,378Net Assets 2024: $10,044,5652024

Highlighted filing

2016

Assets$23,311,992
Liabilities$1,562,664
Net Assets$21,749,328

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $9,497,2392010Expenses 2011: $10,825,3722011Expenses 2012: $10,640,2042012Revenue 2013: $12,900,642Expenses 2013: $10,753,429Net Income 2013: $2,147,2132013Revenue 2014: $13,854,424Expenses 2014: $10,576,935Net Income 2014: $3,277,4892014Revenue 2015: $15,131,442Expenses 2015: $12,900,024Net Income 2015: $2,231,4182015Revenue 2016: $15,329,187Expenses 2016: $14,522,240Net Income 2016: $806,9472016Revenue 2017: $16,590,491Expenses 2017: $16,124,868Net Income 2017: $465,6232017Revenue 2018: $17,505,550Expenses 2018: $16,683,569Net Income 2018: $821,9812018Revenue 2019: $19,736,565Expenses 2019: $18,509,423Net Income 2019: $1,227,1422019Revenue 2020: $17,090,469Expenses 2020: $18,302,909Net Income 2020: -$1,212,4402020Revenue 2021: $11,839,797Expenses 2021: $17,561,803Net Income 2021: -$5,722,0062021Revenue 2022: $17,004,173Expenses 2022: $22,053,329Net Income 2022: -$5,049,1562022Revenue 2023: $17,668,768Expenses 2023: $19,090,055Net Income 2023: -$1,421,2872023Revenue 2024: $18,816,380Expenses 2024: $17,973,399Net Income 2024: $842,9812024

Highlighted filing

2016

Revenue$15,329,187
Expenses$14,522,240
Net Income$806,947
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 8, 2017
Return Version
2015v3.0
Gross Receipts
$22,617,981
Mission and Program Overview

Mission

The enrollment management association, inc. (ema) provides unparalleled leadership and service in meeting the admission assessment and enrollment needs of schools, students, and families. Ema fulfills its mission by allocating resources to services which sustain and support these stakeholder groups. For schools, ema provides high quality admission and assessment tools and resources, professional training, information and research, and collegial support to member schools - regionally, nationally, and internationally. For students and their families, ema offers effective test preparation, guidance, and testing and application resources to support the independent private school admission process and help students make the best match possible.

Testing and admission services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,047,130$10,888,729▼ $158,401
Land, Buildings, and Equipment, Net$3,873,870$5,745,415▲ $1,871,545
Cash and Non-Interest-Bearing Accounts$2,717,455$3,359,013▲ $641,558
Savings and Temporary Cash Investments$4,871,325$2,546,226▼ $2,325,099
Intangible Assets-$500,000-
Prepaid Expenses and Deferred Charges$59,788$192,004▲ $132,216
Accounts Receivable$10,350$80,605▲ $70,255
Total Assets$22,579,918$23,311,992▲ $732,074
Liabilities
Accounts Payable and Accrued Expenses$1,037,442$983,658▼ $53,784
Deferred Revenue$563,402$579,006▲ $15,604
Total Liabilities$1,600,844$1,562,664▼ $38,180
Net Assets / Fund Balance
Unrestricted Net Assets$20,979,074$21,749,328▲ $770,254
Total Net Assets Fund Balance$20,979,074$21,749,328▲ $770,254
Total Liabilities and Net Assets / Fund Balance$22,579,918$23,311,992▲ $732,074

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,624,909$1,039,713$4,664,622
Buildings$1,692,802$999,013$2,691,815
Equipment$87,944$326,104$414,048
Land$339,760-$339,760
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather HoerleExecutive Director & CEOFT$425,615$74,360$499,975
Robert AdlemanChief Financial OfficerFT$204,995$49,726$254,721
Pedro MartelloChief Technology and Product OfficerFT$246,024$8,462$254,486
Jinghua LiuChief Testing & Research OfficerFT$179,558$48,563$228,121
Nicole SuozziChief Member Relations OfficerFT$157,477$31,241$188,718
Carinne Meyhn BarkerSr. Director of Professional DevelopmentFT$135,256$35,976$171,232
Carinne Meyhn BarkerSr. Director of Professional Develop-$135,256$35,976$171,232
Aimee GruberSr. Director of Outreach & Bus DevFT$127,714$15,326$143,040
David CookDirector of Security and OperationsFT$110,112$22,940$133,052
Linda HofmannAssoc Director of Product DevelopmentFT$107,359$20,682$128,041
Kam Wah JimDirector of Software ArchitectureFT$108,768$15,990$124,758
Linda CookDirector-$3,960-$3,960

Board Members and Trustees

NameTitle
Kilian ForgusChairman
Marcia Prewitt SpillerVice Chair
Amy Sayfie ZichellaDirector
Booth KyleDirector
Dallas JosephDirector
Francis RyanDirector
John KerneyDirector
Jon DeveauxDirector
Kathleen HansonDirector
Kevin PlummerDirector
Laurel Baker TewDirector
Lawrence SampletonDirector
Mark MitchellDirector
Michael GaryDirector
Nick KentDirector
Susan BoothDirector
Tim FishDirector
Whitney SouleDirector
Priscilla SandsDirector to February 2016
Rhonda AugusteSecretary
Daniel BabiorTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Educational Testing ServiceTest Development SrvsPO BOX 371986, Pittsburgh, PA 15251, Uk$761,745
Robert Half TechnologyStaffing Services12400 COLLECTIONS CENTER DRIVE, Chicago, IL 60693$325,549
Ameson Education And Culture Exchange FoTesting Admin Srvs1300 PENNSYLVANIA AVENUE NW STE 50, Washington, DC 20004$268,257
Rockall Design LtdTechnology ConsultantPO BOX 7301, Champaign, IL 61826$209,817
Prominicnet INCHosting Srvs-$176,574
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$15,361,039
Investment Income
$-48,852
Other Revenue
$17,000
Change in Net Assets
$806,947

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,329,187
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-12,839
Total Revenue per Audited Statements
$15,316,348
Total Revenue per Form 990
$15,329,187
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,098,483
Salaries, Compensation, and Employee Benefits$5,423,757
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,250,702$634,813-$2,885,515
Fees for Services Other$671,021$889,492-$1,560,513
Current Officers, Directors, Trustees, and Key Employees$1,110,351$313,176-$1,423,527
Travel$710,982$200,533-$911,515
All Other Expenses$711,059$155,927-$866,986
Depreciation Depletion$440,528$124,252-$564,780
Information Technology$301,911$217,356-$519,267
Other Expenses$340,564$96,057-$436,621
Other Employee Benefits$327,227$92,296-$419,523
Office Expenses$304,025$85,751-$389,776
Pension Plan Contributions$297,229$83,834-$381,063
Conferences and Meetings$352,982--$352,982
Payroll Taxes$245,021$69,108-$314,129
Fees for Services Legal$75,713$100,364-$176,077
Insurance-$78,822-$78,822
Fees for Service Investment Mgmnt Fees$29,081$38,550-$67,631
Occupancy-$67,428-$67,428
Fees for Services Accounting$18,487$24,505-$42,992
Total Functional Expenses$11,150,586$3,371,654$0$14,522,240

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$14,546,094
Expenses per Audited Statements$14,522,240
Total Expenses per Form 990$14,522,240
Expenses Not Reported on Form 990$23,854
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
260
Spending
$953,148

International Compliance

Activity in boycott countries
Yes
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students044$389,560
North AmericaProgram Service-administrator TrainingAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students, Educating School Administrators on Products and Services0110$315,486
EuropeProgram Services - Test Administration/computer CodingAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students047$211,791
Sub-saharan AfricaProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students010$9,217
Central American and the CaribbeanProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students018$8,285
Middle East and North AfricaProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students08$7,130
South AmericaProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students09$4,186
South AsiaProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students06$3,922
Russia and Neighboring StatesProgram Services - Test AdministrationAdministering Our Test - Securing Proper Space, Proctoring the Exam, Organizing Students08$3,571
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1

The executive committee is made up of officers and standing committee chairs. All members of the executive committee are members of the governing body. Between meetings of the board of directors, the executive committee has all authority of the board except that it may not take action inconsistent with a prior act of the board of directors, fill vacancies in the board of directors, fix compensation of any director, alter bylaws, amend or repeal any resolution of the board, remove or appoint the executive director/ceo of the corporation, or take any action which has been specifically reversed by the board as a whole.

Form 990, Part VI, Section B, Line 11

The 990 was sent to the entire ema board of directors for review prior to filing.

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

Directors are required to complete a conflict of interest document annually and to submit it to the corporate secretary for review. If a conflict exists with a director, the director is asked to remove himself or herself from discussion and recuse himself or herself from the vote on such matters. If a conflict with an employee was present, the executive director/ceo and, if need be, the board would work to correct the conflict. No conflicts existed for the fiscal year being filed.

Form 990, Part VI, Section B, Line 15

A third party compensation consultant is hired periodically by the board to analyze the executive director/ceo's salary and benefit package. The executive committee was responsible for reviewing the consultant's report and setting compensation strategy such that the executive director/ceo is paid no more than fair market value compensation. Similarly, the executive director/ceo is responsible for ensuring that other officers and key employees are paid no more than fair market value compensation, and also uses data from a third party compensation consultant. All compensation documentation is retained by the organization.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are made available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
The Enrollment Management Association
EIN
06-6011774
Phone
6096834440
Address
862 ROUTE 518, SKILLMAN, NJ 08558

Signing Officer

Name
Heather Hoerle
Title
Executive Director & CEO
Phone
6096834440
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Hoerle
Formed
1966
Legal Domicile
Ny
Voting Board Members
22
Independent Board Members
22
Employees
55
Volunteers
22

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
1650 MARKET STREET SUITE 4500, PHILADELPHIA, PA 19103
Preparer
Julius Green CPA
Phone
2159720701
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 671,021. Management and general expenses 889,492. Fundraising expenses 0. Total expenses 1,560,513.

Financial Statement Notes

PART X, LINE 2:

The organization accounts for uncertainty in income taxes recognized in the financial statements using a recognition threshold of more likely than not as to whether the uncertainty will be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. Management determined there were no tax uncertainties that met the recognition threshold at june 30, 2016 and 2015.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Reclass loss on sale of property & equipment 23,854.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Reclass loss on sale of property & equipment 23,854.

Raw XML AppendixShowing 400 of 920 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR TO FEBRUARY 2016
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22EXECUTIVE DIRECTOR & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt23CHIEF MEMBER RELATIONS OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt24CHIEF TESTING & RESEARCH OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt25CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt26CHIEF TECHNOLOGY AND PRODUCT OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt27DIRECTOR OF SECURITY AND OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt28ASSOC DIR OF PRODUCT DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29SR. DIRECTOR OF OUTREACH & BUS DEV
IRS990/Form990PartVIISectionAGrp/TitleTxt30SR. DIRECTOR OF PROFESSIONAL DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt31DIRECTOR OF SOFTWARE ARCHITECTURE
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.6$5.56$10.0$18.8$18.0$0.84
2023Detailed filing. Detailed filing data is available for this year.$14.1$4.63$9.46$17.7$19.1$1.42
2022Detailed filing. Detailed filing data is available for this year.$17.8$7.33$10.5$17.0$22.1$5.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.7$7.06$16.7$11.8$17.6$5.72
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.6$4.10$21.5$17.1$18.3$1.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$26.5$3.88$22.6$19.7$18.5$1.23
2018Summary only. Only limited summary data is available for this year.$26.3$3.23$23.1$17.5$16.7$0.82
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$25.8$2.85$23.0$16.6$16.1$0.47
2016Detailed filing. Detailed filing data is available for this year.$23.3$1.56$21.7$15.3$14.5$0.81
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.6$1.60$21.0$15.1$12.9$2.23
2014Detailed filing. Detailed filing data is available for this year.$19.9$1.09$18.8$13.9$10.6$3.28
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$0.89$14.9$12.9$10.8$2.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$0.58$12.7$10.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.7$1.66$12.0$10.8
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.7$0.93$11.7$9.50
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits