Civic Intelligence

Council of Interstate Testing Agencies Inc

990 • Fiscal year 2018 • EIN 20-3183430

Sep 01, 2017 to Aug 31, 2018 • Filed on Nov 02, 2018

1518 Elm Street Suite ASanford, NC 27330

(919) 460-7750

Siviq Scores

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

Liabilities / Assets

60th percentile

0.16x

Higher debt load relative to assets than 60% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

58th percentile

0.14x

Higher debt load relative to revenue than 58% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

71st percentile

9.3%

Faster asset growth than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

3.7%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,043,128

Up $173,514 (+9.3%) from 2017

Net Assets

Up

$1,707,095

Up $328,140 (+24%) from 2017

Liabilities

Down

$336,033

Down $154,626 (-32%) from 2017

Revenue

Up

$2,409,197

Up $85,130 (+3.7%) from 2017

Expenses

Up

$2,081,057

Up $219,663 (+12%) from 2017

Net Income

Down

$328,140

Down $134,533 (-29%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $465,776Liabilities 2010: $155,955Net Assets 2010: $309,8212010Assets 2011: $557,126Liabilities 2011: $109,202Net Assets 2011: $447,9242011Assets 2012: $613,637Liabilities 2012: $122,983Net Assets 2012: $490,6542012Assets 2013: $623,059Liabilities 2013: $245,561Net Assets 2013: $377,4982013Assets 2014: $494,403Liabilities 2014: $220,782Net Assets 2014: $273,6212014Assets 2015: $938,737Liabilities 2015: $382,179Net Assets 2015: $556,5582015Assets 2016: $1,280,401Liabilities 2016: $364,119Net Assets 2016: $916,2822016Assets 2017: $1,869,614Liabilities 2017: $490,659Net Assets 2017: $1,378,9552017Assets 2018: $2,043,128Liabilities 2018: $336,033Net Assets 2018: $1,707,0952018Assets 2019: $2,013,470Liabilities 2019: $180,232Net Assets 2019: $1,833,2382019Assets 2020: $2,937,203Liabilities 2020: $1,040,771Net Assets 2020: $1,896,4322020Assets 2021: $3,614,651Liabilities 2021: $330,914Net Assets 2021: $3,283,7372021Assets 2022: $995,933Liabilities 2022: $549,564Net Assets 2022: $446,3692022Assets 2023: $1,634Liabilities 2023: $02023

Highlighted filing

2018

Assets$2,043,128
Liabilities$336,033
Net Assets$1,707,095

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $1,214,8422010Expenses 2011: $1,274,6952011Expenses 2012: $1,349,5192012Expenses 2013: $1,577,9172013Revenue 2014: $1,373,881Expenses 2014: $1,469,509Net Income 2014: -$95,6282014Revenue 2015: $1,473,795Expenses 2015: $1,190,858Net Income 2015: $282,9372015Revenue 2016: $2,254,338Expenses 2016: $1,894,614Net Income 2016: $359,7242016Revenue 2017: $2,324,067Expenses 2017: $1,861,394Net Income 2017: $462,6732017Revenue 2018: $2,409,197Expenses 2018: $2,081,057Net Income 2018: $328,1402018Revenue 2019: $2,736,031Expenses 2019: $2,609,888Net Income 2019: $126,1432019Revenue 2020: $2,111,424Expenses 2020: $2,048,230Net Income 2020: $63,1942020Revenue 2021: $4,217,200Expenses 2021: $2,829,895Net Income 2021: $1,387,3052021Revenue 2022: $3,546,764Expenses 2022: $6,384,132Net Income 2022: -$2,837,3682022Revenue 2023: $0Expenses 2023: $444,735Net Income 2023: -$444,7352023

Highlighted filing

2018

Revenue$2,409,197
Expenses$2,081,057
Net Income$328,140
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Nov 2, 2018
Return Version
2017v2.3
Gross Receipts
$2,429,747
Mission and Program Overview

Mission

The corporation's purpose is to plan and coordinate the administration of examinations to be administered to candidates for licensure as dentists and dental hygienists, by state dental boards which are members of the corporation and other examining boards or agencies as authorized by the corporation and the reporting of the results of those examinations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,310,736$1,625,869▲ $315,133
Cash and Non-Interest-Bearing Accounts$529,923$415,273▼ $114,650
Land, Buildings, and Equipment, Net$28,955$1,986▼ $26,969
Total Assets$1,869,614$2,043,128▲ $173,514
Liabilities
Accounts Payable and Accrued Expenses$490,659$336,033▼ $154,626
Total Liabilities$490,659$336,033▼ $154,626
Net Assets / Fund Balance
Unrestricted Net Assets$1,378,955$1,707,095▲ $328,140
Total Net Assets Fund Balance$1,378,955$1,707,095▲ $328,140
Total Liabilities and Net Assets / Fund Balance$1,869,614$2,043,128▲ $173,514

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,986$33,769$35,755
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,370,520
Investment Income
$38,677
Other Revenue
$0
Change in Net Assets
$328,140
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,778,209
Salaries, Compensation, and Employee Benefits$302,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$538,761$15,469-$554,230
Other Salaries and Wages-$272,640-$272,640
Conferences and Meetings$158,667--$158,667
All Other Expenses$72,660$70,091-$142,751
Other Expenses$74,501$123,779-$74,501
Office Expenses-$49,869-$49,869
Occupancy-$31,217-$31,217
Payroll Taxes-$20,877-$20,877
Insurance$262$8,947-$9,209
Depreciation Depletion$6,419--$6,419
Other Employee Benefits-$4,962-$4,962
Pension Plan Contributions-$4,369-$4,369
Fees for Services Accounting-$3,000-$3,000
Fees for Services Legal-$2,800-$2,800
Interest-$281-$281
Total Functional Expenses$1,472,756$608,301$0$2,081,057
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
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
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 15A

Compensation process for top official executive director's compensation contract amount negotiated and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Council of Interstate Testing
EIN
20-3183430
Phone
9194607750
Address
1518 ELM STREET SUITE A, SANFORD, NC 27330

Signing Officer

Name
Dr Brian Kevin Collins
Title
Treasurer
Phone
9194607750
Signed
2018-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Brian Kevin Collins
Voting Board Members
12
Independent Board Members
0
Employees
7

Preparer

Firm
Watson & Davis Pllc
Address
111 COMMONWEALTH COURT SUITE 102, CARY, NC 27511
Preparer
Carol-anne Glyder Ea
Phone
9194670005
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation's purpose is to plan and coordinate the administration of examinations to be administered to candidates for licensure as dentists and dental hygienists, by state dental boards which are members of the corporation and other examining boards or agencies as authorized by the corporation and the reporting of the results of those examinations.

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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0328140
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02370520
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01310736
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01625869
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07479
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0917
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01339
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt039444
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt02370520
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02312847
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02247916
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01473795
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01372281
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018489
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011220
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07479
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01373620
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09816803
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01986
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033769
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt035755
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01986
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION'S PURPOSE IS TO PLAN AND COORDINATE THE ADMINISTRATION OF EXAMINATIONS TO BE ADMINISTERED TO CANDIDATES FOR LICENSURE AS DENTISTS AND DENTAL HYGIENISTS, BY STATE DENTAL BOARDS WHICH ARE MEMBERS OF THE CORPORATION AND OTHER EXAMINING BOARDS OR AGENCIES AS AUTHORIZED BY THE CORPORATION AND THE REPORTING OF THE RESULTS OF THOSE EXAMINATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR TOP OFFICIAL EXECUTIVE DIRECTOR'S COMPENSATION CONTRACT AMOUNT NEGOTIATED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01869614
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02043128
IRS990/TravelGrp/ManagementAndGeneralAmt015469
IRS990/TravelGrp/ProgramServicesAmt0538761
IRS990/TravelGrp/TotalAmt0554230
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01378955
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01707095
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01613 WHISPERING MEADOWS
IRS990/USAddress/CityNm0ZEBULON
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd027597
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.CITAEXAM.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR BRIAN KEVIN COLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09194607750
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL OF INTERSTATE TESTING

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.44$0.44
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.55$0.45$3.55$6.38$2.84
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.33$3.28$4.22$2.83$1.39
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$1.04$1.90$2.11$2.05$0.06
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.18$1.83$2.74$2.61$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.34$1.71$2.41$2.08$0.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.49$1.38$2.32$1.86$0.46
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.36$0.92$2.25$1.89$0.36
2015Summary only. Only limited summary data is available for this year.$0.94$0.38$0.56$1.47$1.19$0.28
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.22$0.27$1.37$1.47$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.25$0.38$1.58
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.12$0.49$1.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.11$0.45$1.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.16$0.31$1.21