Civic Intelligence

Educational Records Bureau Inc

EIN 13-1782470 • 501(c)3 • New York, NY

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Profile

Erb's primary purpose is identifying,developing and applying better methods for testing students and to assist in the recording of their progress.

Refreshing map…

105 East 34th Street 146New York, NY 10016

www.erblearn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

27th percentile

0.07x

Higher debt load relative to assets than 27% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.14x

Higher debt load relative to revenue than 29% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2024

Net Margin

70th percentile

15%

Higher net margin than 70% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$553,495

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

NTEE B • $25M-$50M nonprofits • Source year 2024

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

2.5%

Faster revenue growth than 35% of similar nonprofits.

NTEE B • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets27th percentile

Assets

Up

$45,937,423

Up $5,593,617 (+14%) from 2023

Liabilities

Up

$3,160,225

Up $513,376 (+19%) from 2023

Net Assets

Up

$42,777,198

Up $5,080,241 (+13%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin70th percentile

Revenue

Up

$21,882,211

Up $541,596 (+2.5%) from 2023

Expenses

Up

$18,526,458

Up $1,065,771 (+6.1%) from 2023

Net Income

Down

$3,355,753

Down $524,175 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth77th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $35,141,658Liabilities 2010: $1,944,831Net Assets 2010: $33,196,8272010Assets 2011: $38,517,610Liabilities 2011: $1,685,527Net Assets 2011: $36,832,0832011Assets 2012: $37,019,179Liabilities 2012: $2,374,427Net Assets 2012: $34,644,7522012Assets 2013: $39,977,916Liabilities 2013: $2,602,574Net Assets 2013: $37,375,3422013Assets 2014: $42,402,424Liabilities 2014: $4,068,858Net Assets 2014: $38,333,5662014Assets 2015: $38,594,801Liabilities 2015: $3,500,950Net Assets 2015: $35,093,8512015Assets 2016: $35,292,150Liabilities 2016: $3,469,083Net Assets 2016: $31,823,0672016Assets 2017: $36,034,770Liabilities 2017: $3,867,978Net Assets 2017: $32,166,7922017Assets 2018: $35,619,757Liabilities 2018: $4,344,311Net Assets 2018: $31,275,4462018Assets 2019: $33,582,695Liabilities 2019: $2,299,556Net Assets 2019: $31,283,1392019Assets 2020: $31,707,590Liabilities 2020: $4,335,259Net Assets 2020: $27,372,3312020Assets 2021: $36,843,509Liabilities 2021: $3,321,779Net Assets 2021: $33,521,7302021Assets 2022: $35,682,153Liabilities 2022: $2,707,052Net Assets 2022: $32,975,1012022Assets 2023: $40,343,806Liabilities 2023: $2,646,849Net Assets 2023: $37,696,9572023Assets 2024: $45,937,423Liabilities 2024: $3,160,225Net Assets 2024: $42,777,1982024

Highlighted filing

2024

Assets$45,937,423
Liabilities$3,160,225
Net Assets$42,777,198
Open 2024 Filing

Operations Trend

Revenue Growth35th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $13,816,7382010Expenses 2011: $15,100,5062011Expenses 2012: $17,844,8932012Revenue 2013: $17,800,545Expenses 2013: $16,162,151Net Income 2013: $1,638,3942013Revenue 2014: $17,257,424Expenses 2014: $18,463,764Net Income 2014: -$1,206,3402014Revenue 2015: $17,231,686Expenses 2015: $19,278,629Net Income 2015: -$2,046,9432015Revenue 2016: $16,964,209Expenses 2016: $19,108,984Net Income 2016: -$2,144,7752016Revenue 2017: $18,826,633Expenses 2017: $19,970,554Net Income 2017: -$1,143,9212017Revenue 2018: $19,503,397Expenses 2018: $20,697,086Net Income 2018: -$1,193,6892018Revenue 2019: $21,944,853Expenses 2019: $20,010,481Net Income 2019: $1,934,3722019Revenue 2020: $14,452,095Expenses 2020: $16,000,013Net Income 2020: -$1,547,9182020Revenue 2021: $15,739,581Expenses 2021: $13,918,343Net Income 2021: $1,821,2382021Revenue 2022: $20,587,582Expenses 2022: $16,288,375Net Income 2022: $4,299,2072022Revenue 2023: $21,340,615Expenses 2023: $17,460,687Net Income 2023: $3,879,9282023Revenue 2024: $21,882,211Expenses 2024: $18,526,458Net Income 2024: $3,355,7532024

Highlighted filing

2024

Revenue$21,882,211
Expenses$18,526,458
Net Income$3,355,753
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,937,423
Liabilities
$3,160,225
Net assets
$42,777,198
Revenue
$21,882,211
Expenses
$18,526,458
Net income
$3,355,753
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$45.9$3.16$42.8$21.9$18.5$3.36
2023Detailed filing. Detailed filing data is available for this year.$40.3$2.65$37.7$21.3$17.5$3.88
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.7$2.71$33.0$20.6$16.3$4.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$36.8$3.32$33.5$15.7$13.9$1.82
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$31.7$4.34$27.4$14.5$16.0$1.55
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.6$2.30$31.3$21.9$20.0$1.93
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.6$4.34$31.3$19.5$20.7$1.19
2017Detailed filing. Detailed filing data is available for this year.$36.0$3.87$32.2$18.8$20.0$1.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$35.3$3.47$31.8$17.0$19.1$2.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.6$3.50$35.1$17.2$19.3$2.05
2014Detailed filing. Detailed filing data is available for this year.$42.4$4.07$38.3$17.3$18.5$1.21
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.0$2.60$37.4$17.8$16.2$1.64
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.0$2.37$34.6$17.8
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$38.5$1.69$36.8$15.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$35.1$1.94$33.2$13.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 7, 2025
Return Version
2023v6.0
Gross Receipts
$29,355,735
Mission and Program Overview

Mission

Erb's primary purpose is to deliver assessments, score reports, and outcomes analyses that enable schools to identify applicants who are most likely to flourish as students, to monitor the progress of those students, and to empower the continuous pursuit of excellence in every aspect of their educational program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$29,625,302$33,761,890▲ $4,136,588
Intangible Assets$8,284,453$9,284,705▲ $1,000,252
Cash and Non-Interest-Bearing Accounts$1,598,061$1,824,403▲ $226,342
Accounts Receivable$413,421$454,844▲ $41,423
Prepaid Expenses and Deferred Charges$210,709$301,447▲ $90,738
Savings and Temporary Cash Investments$55,824$49,669▼ $6,155
Land, Buildings, and Equipment, Net$65,602$48,305▼ $17,297
Total Assets$40,343,806$45,937,423▲ $5,593,617
Other Assets Total$90,434$212,160▲ $121,726
Liabilities
Accounts Payable and Accrued Expenses$1,672,109$1,977,176▲ $305,067
Deferred Revenue$896,693$986,847▲ $90,154
Other Liabilities$78,047$196,202▲ $118,155
Total Liabilities$2,646,849$3,160,225▲ $513,376
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,696,957$42,777,198▲ $5,080,241
Total Net Assets Fund Balance$37,696,957$42,777,198▲ $5,080,241
Total Liabilities and Net Assets / Fund Balance$40,343,806$45,937,423▲ $5,593,617

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,305$785,331$833,636
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas RochonPresidentFT$467,445$86,050$553,495
Colleen CaulfieldChief Revenue OfficerFT$271,185$84,503$355,688
Glenn MilewskiChief Program OfficerFT$257,694$80,807$338,501
Robert NaughtonChief Tech.officer&VP Oper.FT$268,315$45,062$313,377
Michael BrownExec.dir.,treasurerFT$172,630$64,382$237,012
Dana Everetts-havelVice President, TechnologyFT$164,044$63,385$227,429
James Langdon JrExecutive Director, ControllerFT$173,475$32,866$206,341
Kevin MarshausSoftware Engineer -.netFT$146,625$47,214$193,839
Kelly BornmannMember Solutions DirectorFT$120,094$62,723$182,817
Mary GreenSr. Director Admissions Prog.FT$157,364$20,319$177,683
James LasnetskiSenior Member Solutions DirectorFT$101,917$68,338$170,255
Irina KravtsovAutomation EngineerFT$129,682$36,117$165,799
Matthew SowersSenior Software EngineerFT$118,947$40,917$159,864
Aaron ShumanDir.of Analytics&insightsFT$128,528$13,400$141,928

Board Members and Trustees

NameTitle
Mary Frances Bisselle EddChair
Brad RathgeberVice Chair
Aaron MieszczanskiTrustee
Arvind GroverTrustee
Brian OsborneTrustee
Cathy HallTrustee
Drew GitomerTrustee
Jasmine HarrisTrustee
Katherine DinhTrustee
Kathy GonzalezTrustee
Kim Field-marvinTrustee
Mary MenachoTrustee
Susie WuTrustee
Vince WatchornTrustee
Scott GriggsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$20,441,920
Investment Income
$1,440,291
Other Revenue
$0
Change in Net Assets
$3,355,753

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,565,252
Revenue Not Reported on Financial Statements
$1,316,959
Revenue Not Reported on Form 990
$1,724,488
Other Revenue Adjustments
$1,193,965
Total Revenue per Audited Statements
$22,289,740
Total Revenue per Form 990
$21,882,211
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,502,579
Salaries, Compensation, and Employee Benefits$6,829,914
Grants and Similar Amounts Paid$1,193,965
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,775,025$794,608-$3,569,633
Current Officers, Directors, Trustees, and Key Employees$1,630,858$433,451-$2,064,309
Depreciation Depletion$1,621,498$9,099-$1,630,597
Grants to Domestic Individuals$1,193,965--$1,193,965
Other Expenses$913,414$126,558-$1,039,972
Other Employee Benefits$512,717$126,002-$638,719
Fees for Services Other$296,056$148,762-$444,818
All Other Expenses$7,010$398,719-$405,729
Payroll Taxes$287,641$95,014-$382,655
Advertising$220,720$106,826-$327,546
Office Expenses$174,210$14,023-$188,233
Pension Plan Contributions$137,937$36,661-$174,598
Travel$116,413$44,783-$161,196
Occupancy$78,947$60,280-$139,227
Fees for Service Investment Mgmnt Fees-$122,994-$122,994
Conferences and Meetings$85,629--$85,629
Insurance$50,060$20,447-$70,507
Fees for Services Legal$26,729$20,606-$47,335
Fees for Services Accounting-$35,050-$35,050
Total Functional Expenses$15,932,575$2,593,883$0$18,526,458

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$18,526,458
Expenses per Audited Statements$17,209,499
Total Expenses per Audited Statements$17,209,499
Expenses Not Reported on Financial Statements$1,316,959
Other Expense Adjustments$1,193,965
Expenses Not Reported on Form 990$0
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
Operating Lease Liability$196,202
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 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
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 6

“Members of the organization - erb membership is open to independent k-12 schools.”

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

“Powers of the members - erb members nominate and elect trustees to its board and approve the selection of officers to serve on the board of trustees. While members have the right at any annual meeting to raise as new business any erb-related issue they wish to have discussed, the decisions by the board are not subject to member approval.”

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

“Form 990 review - form 990 is delivered to and reviewed by all trustees prior to its electronic filing with the internal revenue service.”

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

“Monitoring and enforcement of conflict policy - a copy of the conflict of interest policy is distributed annually and a statement disclosing any conflicts is completed by the board of trustees, officers, and all employees on an annual basis. If a conflict arises, the person with the conflict is not permitted to participate in the vote (if any) on the transaction, and the board makes the final decision on the transaction in the best interests of the organization.”

Form 990, Part VI, Section B, Line 15

“Compensation review and approval - the board of trustees reviews and utilizes comparable compensation data in order to determine the appropriate level of compensation for the president and approves any incentive compensation plans for other officers and key employees prior to their implementation. The president, in collaboration with the independent consultant, utilizes compensation data in order to determine the appropriate level of base compensation for other officers and key employees. Compensation decisions are made by people who are independent of the person for whom compensation amounts are being decided.”

Form 990, Part VI, Section C, Line 19

“Availability of documents - the organization's financial statements and governing documents are made available to the public upon request. The organization does not make its conflict of interest policy available to the public.”

FORM 990, PART VI, SECTION B, LINES 16A & 16B:

“Joint ventures - erb has partnered with test innovators, a for-profit company, to provide isee test preparation tools. The purpose of the arrangement is to increase equity in access to quality test prep tools. Much of the realizable compensation is received in the form of free test prep services for individuals with financial need.”

Filing and Contact Details

Filer

Filer Name
Educational Records Bureau Inc
EIN
13-1782470
Phone
8009893721
Address
105 EAST 34TH STREET 146, NEW YORK, NY 10016

Signing Officer

Name
Michael Brown
Title
CFO
Phone
8009893721
Signed
2025-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Rochon
Formed
1930
Legal Domicile
Ny
Voting Board Members
15
Independent Board Members
15
Employees
50
Volunteers
0

Preparer

Firm
Maloney Novotny LLC
Address
1111 SUPERIOR AVE SUITE 700, CLEVELAND, OH 44114-2540
Preparer
Christopher B Anderson
Phone
2163630100
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Fin 48/asc 740 footnote - erb follows the provisions of the financial accounting standards board's ("fasb") asc topic 740, income taxes, relating to accounting and reporting for uncertainty in income taxes. Because of erb's general tax-exempt status, management believes asc topic 740 has not had, and is not anticipated to have, a material impact on erb's financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid netted against revenue in audited financial statements but shown in the expense section (part ix) of form 990 1,193,965.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Financial aid netted against revenue in audited financial statements but shown in the expense section (part ix) of form 990 1,193,965.”

Raw XML AppendixShowing 400 of 855 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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IRS990/AccountsReceivableGrp/EOYAmt0454844
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ERB'S PRIMARY PURPOSE IS TO DELIVER ASSESSMENTS, SCORE REPORTS, AND OUTCOMES ANALYSES THAT ENABLE SCHOOLS TO IDENTIFY APPLICANTS WHO ARE MOST LIKELY TO FLOURISH AS STUDENTS, TO MONITOR THE PROGRESS OF THOSE STUDENTS, AND TO EMPOWER THE CONTINUOUS PURSUIT OF EXCELLENCE IN EVERY ASPECT OF THEIR EDUCATIONAL PROGRAM.
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IRS990/BooksInCareOfDetail/PhoneNum08009893721
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IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
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IRS990/Desc0ERB ADMINISTERED THE TESTS USED IN MEMBER SCHOOLS TO SELECT APPLICANTS FOR ELEMENTARY, MIDDLE AND HIGH SCHOOL ADMISSION. ERB ADMINISTERED ANNUAL TESTS OF LEARNING ACHIEVEMENT ACROSS MULTIPLE FIELDS OF STUDY FOR STUDENTS IN GRADES ONE THROUGH NINE. ERB PROVIDED MEMBER SCHOOLS WITH TEST SCORE ANALYSES AND WITH CONSULTATIVE SERVICES ON THE MEANING AND IMPLICATIONS OF TEST RESULTS.
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IRS990/Form990PartVIISectionAGrp/PersonNm23MARY GREEN
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt17CHIEF TECH.OFFICER&VP OPER.
IRS990/Form990PartVIISectionAGrp/TitleTxt18VICE PRESIDENT, TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt19SENIOR MEMBER SOLUTIONS DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt20CHIEF REVENUE OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21EXECUTIVE DIRECTOR, CONTROLLER
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IRS990/Form990PartVIISectionAGrp/TitleTxt23SR. DIRECTOR ADMISSIONS PROG.
IRS990/Form990PartVIISectionAGrp/TitleTxt24SOFTWARE ENGINEER -.NET
IRS990/Form990PartVIISectionAGrp/TitleTxt25SENIOR SOFTWARE ENGINEER
IRS990/Form990PartVIISectionAGrp/TitleTxt26MEMBER SOLUTIONS DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27AUTOMATION ENGINEER
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