Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
4.12x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
$51,339
No earlier filing loaded for comparison.
Net Assets
-$160,115
No earlier filing loaded for comparison.
Liabilities
$211,454
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
$476,437
No earlier filing loaded for comparison.
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2012 to Jun 30, 2013
- Signed
- May 22, 2015
- Return Version
- 2012v3.0
- Gross Receipts
- $314,715
Mission and Program Overview
Mission
The organization is organized exclusively for educational, scientific and charitable purposes. Namely: (1) designing and delivering standardized, educative, evidence-based, cognitive developmental assessments, (2) engaging in related educational research and design, and (3) building knowledge about human development and education and its role in the future of society. The corporation's mission is to develop and deliver standardized and educative developmental assessments and related educational materials that address the competencies humanity requires to meet the challenges of the twenty-first century and beyond. To meet mission the organization provides services to for profit companies through its 100% owned subsidiary, development testing llc (taxed as a corporation). This is vital to accomplishing the organizations exempt purposes because without the data, there would not be enough available data.
Filing and Contact Details
Filer
- EIN
- 27-1234120
Raw XML AppendixShowing 400 of 462 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/Description | 0 | ORGANIZATION DESIGNED, DISSEMINATED RELIABLE, STANDARDIZED, EMBEDDABLE, DIAGNOSTIC AND EDUCATIVE COGNITIVE DEVELOPMENTAL ASSESSMENTS OF THE SKILLS AND KNOWLEDGE THAT INDIVIDUALS NEED IN ORDER TO MEET THE CHALLENGES OF THE 21ST CENTURY. APPLICANT ACCOMPLISHED THIS GOAL BY 1) PROVIDING DEVELOPMENTAL ASSESSMENTS TO STUDENTS AND EDUCATORS, 2) CONDUCTING RESEARCH IN THE FIELD OF LEARNING AND EDUCATION AND 3) PROVIDING RESEARCH AND OTHER SERVICES TO PUBLIC AGENCIES AND EDUCATIONAL INSTITUTIONS |
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| IRS990/MissionDescription | 0 | THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL, SCIENTIFIC AND CHARITABLE PURPOSES, NAMELY: (1) DESIGNING AND DELIVERING STANDARDIZED, EDUCATIVE, EVIDENCE-BASED, COGNITIVE DEVELOPMENTAL ASSESSMENTS, (2) ENGAGING IN RELATED EDUCATIONAL RESEARCH AND DESIGN, AND (3) BUILDING KNOWLEDGE ABOUT HUMAN DEVELOPMENT AND EDUCATION AND ITS ROLE IN THE FUTURE OF SOCIETY. THE CORPORATION'S MISSION IS TO DEVELOP AND DELIVER STANDARDIZED AND EDUCATIVE DEVELOPMENTAL ASSESSMENTS AND RELATED EDUCATIONAL MATERIALS THAT ADDRESS THE COMPETENCIES HUMANITY REQUIRES TO MEET THE CHALLENGES OF THE TWENTY-FIRST CENTURY AND BEYOND. TO MEET MISSION THE ORGANIZATION PROVIDES SERVICES TO FOR PROFIT COMPANIES THROUGH ITS 100% OWNED SUBSIDIARY, DEVELOPMENT TESTING LLC (TAXED AS A CORPORATION). THIS IS VITAL TO ACCOMPLISHING THE ORGANIZATIONS EXEMPT PURPOSES BECAUSE WITHOUT THE DATA, THERE WOULD NOT BE ENOUGH AVAILABLE DATA . |
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| IRS990ScheduleD/Form990ScheduleDPartXIII/Explanation | 0 | LECTICA IS A MASSACHUSETTS NOT-FOR-PROFIT CORPORATION, WHICH IS EXEMPT FOR FEDERAL INCOME TAX PURPOSES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE SINCE INCEPTION. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN RECORDED. THERE WAS NO INTEREST OR PENALTIES TO THE INTERNAL REVENUE SERVICE INCLUDED IN THESE FINANCIAL STATEMENTS. LECTICA'S TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE STATE OF MASSACHUSETTS FOR A PERIOD OF THREE YEARS FOR THE DATE THEY ARE TO BE FILED. THE YEARS ENDED JUNE 30, 2012, 2013, AND 2014 REMAIN OPEN TO EXAMINATION. LECTICA PROVIDES SERVICES TO THE SUBSIDIARY. THE ACTIVITY IS NOT CONSIDERED TO BE UNRELATED BUSINESS ACTIVITY UNDER INTERNAL REVENUE SERVICE REGULATIONS AND ACCORDINGLY DEFINED NET INCOME FROM THE OPERATIONS IS NOT TAXABLE. |
| IRS990ScheduleD/Form990ScheduleDPartXIII/Identifier | 0 | LIABILITY UNDER FIN 48 FOOTNOTE |
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| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | CLIENT AMENDED RETURN BECAUSE THEY WERE REQUIRED TO DO A REVIEWED FINANCIAL STATEMENT. THEY HAD REQUESTED AN EXEMPTION FROM THE STATE, AND DID NOT RECEIVE ANY INDICATION THAT THEY WOULD NEED TO HAVE A REVIEWED FINANCIAL STATEMENT AT THE TIME OF ORIGINAL FILING BECAUSE OF THE REVIEW, AND A CHANGE IN ACCOUNTING PERSONELL, THERE WAS ADDITIONAL ACCOUNTING INQUIRY AND ANALYSIS RESULTING IN A NUMBER OF CHANGES, PRIMARILY TO THE REVENUES. THIS RESULTED FROM THE FACT THAT AMOUNTS PREVIOUSLY INCLUDED IN REVENUES HAD NOT BEEN EARNED AND THE REVENUE NEEDED TO BE DEFERRED. THERE WERE OTHER EXPENSE CHANGES THAT WERE A RESULT. ADDITIONALLY THERE WAS A CHANGE IN ALLOCATION OF EXPENSES BY THE NEW ACCOUNTING PERSONELL. ADDITIONALLY, THE ORGANIZATION WAS USING A SHORT TAX LIFE FOR ITS FIXED ASSETS. A MORE APPROPRIATE LONGER ECONOMIC LIFE WAS USED, WHICH RESULTED IN A CHANGE NOT ONLY TO 6/30/13 DEPRECIATION EXPENSE, BUT ALSO OPENING NET ASSETS, SINCE THE NET BOOK VALUE OF FIXED ASSETS WAS CHANGED. FIXED ASSETS INCREASED BY 10,547 AS A RESULT OF THIS CHANGE, AND ACCORDINGLY, THE 6/30/12 NET ASSESTS INCREASD BY 10,547. TAXPAYER ALSO AMENDING AS THEY HAD PREVIOUSLY NOT FILED SCHEDULE R FOR 100% OWNED LLC THAT HAS ELECTED TO BE TAXED AS A CORPORATION. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL, SCIENTIFIC AND CHARITABLE PURPOSES, NAMELY: (1) DESIGNING AND DELIVERING STANDARDIZED, EDUCATIVE, EVIDENCE-BASED, COGNITIVE DEVELOPMENTAL ASSESSMENTS, (2) ENGAGING IN RELATED EDUCATIONAL RESEARCH AND DESIGN, AND (3) BUILDING KNOWLEDGE ABOUT HUMAN DEVELOPMENT AND EDUCATION AND ITS ROLE IN THE FUTURE OF SOCIETY. THE CORPORATION'S MISSION IS TO DEVELOP AND DELIVER STANDARDIZED AND EDUCATIVE DEVELOPMENTAL ASSESSMENTS AND RELATED EDUCATIONAL MATERIALS THAT ADDRESS THE COMPETENCIES HUMANITY REQUIRES TO MEET THE CHALLENGES OF THE TWENTY-FIRST CENTURY AND BEYOND. TO MEET MISSION THE ORGANIZATION PROVIDES SERVICES TO FOR PROFIT COMPANIES THROUGH ITS 100% OWNED SUBSIDIARY, DEVELOPMENT TESTING LLC (TAXED AS A CORPORATION). THIS IS VITAL TO ACCOMPLISHING THE ORGANIZATIONS EXEMPT PURPOSES BECAUSE WITHOUT THE DATA, THERE WOULD NOT BE ENOUGH AVAILABLE DATA . |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | SAME AS LINE 4A AND MISSION DESCRIBED ON LINE 1 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | ALL REVENUES AND EXPENSES DEEMED TO BE EXEMPT INCOME |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | N/A |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | YES, BOARD REVIEWS COMPENSATION. USES COMPARABILITY DATA WHEN POSSIBLE AS WELL AS OTEHR CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION OF THE BOARD |
| IRS990ScheduleO/GeneralExplanation/Explanation | 7 | YES, USES COMPARABILITY DATA WHEN POSSIBLE AS WELL AS OTEHR CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION OF THE BOARD |
| IRS990ScheduleO/GeneralExplanation/Explanation | 8 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. REVIEWED FINANCIAL STATEMENTS ALSO AVAILABLE ON LINE AT THE MA ATTORNEY GENERAL, DIVISION OF PUBLIC CHARITY WEBSITE AS AN ATTACHMENT TO MA FORM PC. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 9 | OUTSIDE SERVICES 35,425 17,448 0 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 10 | BOOK / TAX DEPRECIATION DIFFERENCE 3,169 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 11 | NO ACCOUNTING METHOD CHANGE, BUT CHANGE IN LIFE FOR FIXED ASSETS |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | AMENDED RETURN EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | ORGANIZATION'S MISSION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | ALL OTHER ACCOMPLISHMENT DESCRIPTION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | EXPLANATION FOR WHY FORM 990-T NOT FILED |
| IRS990ScheduleO/GeneralExplanation/Identifier | 4 | MATERIAL DIFFERENCES IN VOTING RIGHTS EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 5 | ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 |
| IRS990ScheduleO/GeneralExplanation/Identifier | 6 | COMPENSATION PROCESS FOR TOP OFFICIAL |
| IRS990ScheduleO/GeneralExplanation/Identifier | 7 | COMPENSATION PROCESS FOR OFFICERS |
| IRS990ScheduleO/GeneralExplanation/Identifier | 8 | GOVERNING DOCUMENTS DISCLOSURE EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 9 | OTHER FEES FOR SERVICES |
| IRS990ScheduleO/GeneralExplanation/Identifier | 10 | RECONCILIATION OF CHANGES - OTHER |
| IRS990ScheduleO/GeneralExplanation/Identifier | 11 | CHANGE IN ACCOUNTING METHOD EXPLANATION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | FORM 990, PAGE 1, ITEM B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | FORM 990, PAGE 5, PART V, LINE 3B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | FORM 990, PAGE 6, PART VI |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 9 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 10 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 11 | FORM 990, PAGE 12, PART XII, LINE 1 |
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| IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination | 2 | APPROXIMATE COST |
| IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination | 3 | INCLUDED ABOVE |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $51,339
- Liabilities
- $211,454
- Net assets
- -$160,115
- Revenue
- -
- Expenses
- $476,437
- Net income
- -