Civic Intelligence

Lectica Inc Fka Dev Test Svs

990EZ • Fiscal year 2017 • EIN 27-1234120

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

35 South Park TerraceNorthampton, MA 01060

(413) 320-5919

Siviq Scores

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

Liabilities / Assets

99th percentile

6.60x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.11x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$49,053

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 32.9% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

3rd percentile

-87%

Faster asset growth than 3% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-8.9%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,512

Down $17,130 (-87%) from 2016

Net Assets

Down

-$14,059

Down $15,584 (-1022%) from 2016

Liabilities

Down

$16,571

Down $1,546 (-8.5%) from 2016

Revenue

Down

$148,905

Down $14,468 (-8.9%) from 2016

Expenses

Up

$164,487

Up $1,157 (+0.7%) from 2016

Net Income

Down

-$15,582

Down $15,625 (-36337%) from 2016

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100K-$200KAssets 2013: $51,339Liabilities 2013: $211,454Net Assets 2013: -$160,1152013Assets 2014: $23,898Liabilities 2014: $75,457Net Assets 2014: -$51,5592014Assets 2015: $37,213Liabilities 2015: $35,731Net Assets 2015: $1,4822015Assets 2016: $19,642Liabilities 2016: $18,117Net Assets 2016: $1,5252016Assets 2017: $2,512Liabilities 2017: $16,571Net Assets 2017: -$14,0592017Assets 2018: $18,425Liabilities 2018: $18,531Net Assets 2018: -$1062018Assets 2019: $35,922Liabilities 2019: $117,250Net Assets 2019: -$81,3282019Assets 2020: $92,388Liabilities 2020: $95,877Net Assets 2020: -$3,4892020Assets 2021: $85,435Liabilities 2021: $136,364Net Assets 2021: -$50,9292021Assets 2022: $38,730Liabilities 2022: $106,041Net Assets 2022: -$67,3112022Assets 2024: $135,110Liabilities 2024: $65,650Net Assets 2024: $69,4602024Assets 2025: $58,460Liabilities 2025: $61,062Net Assets 2025: -$2,6022025

Highlighted filing

2017

Assets$2,512
Liabilities$16,571
Net Assets-$14,059

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $476,4372013Revenue 2014: $298,142Expenses 2014: $189,586Net Income 2014: $108,5562014Revenue 2015: $227,808Expenses 2015: $174,765Net Income 2015: $53,0432015Revenue 2016: $163,373Expenses 2016: $163,330Net Income 2016: $432016Revenue 2017: $148,905Expenses 2017: $164,487Net Income 2017: -$15,5822017Revenue 2018: $151,798Expenses 2018: $137,845Net Income 2018: $13,9532018Revenue 2019: $163,734Expenses 2019: $244,956Net Income 2019: -$81,2222019Revenue 2020: $265,408Expenses 2020: $187,571Net Income 2020: $77,8372020Revenue 2021: $198,574Expenses 2021: $246,014Net Income 2021: -$47,4402021Revenue 2022: $224,562Expenses 2022: $240,944Net Income 2022: -$16,3822022Revenue 2024: $273,875Expenses 2024: $150,608Net Income 2024: $123,2672024Revenue 2025: $91,928Expenses 2025: $163,990Net Income 2025: -$72,0622025

Highlighted filing

2017

Revenue$148,905
Expenses$164,487
Net Income-$15,582
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 8, 2017
Return Version
2016v3.1
Gross Receipts
$148,905
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.

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 .

Program Services

DescriptionGrantsExpenses
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-$131,405
SAME AS LINE 4A AND MISSION DESCRIBED ON LINE 1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
THEO DAWSONPres, Treas,FT$45,339$3,714$49,053
ZAK STEINDirector-$0--
TOM CURRENDirector-$0--
Filing and Contact Details

Filer

Filer Name
Lectica Inc Fka Dev Test Svs
EIN
27-1234120
Address
35 SOUTH PARK TERRACE, NORTHAMPTON, MA 01060

Signing Officer

Name
Theo Dawson
Title
Pres, Treas, Clerk
Phone
4133411082
Signed
2017-05-08
Discuss with paid preparer
Yes

Preparer

Firm
Bova Harrington & Associates Pc
Address
241 KING STREET SUITE 227, NORTHAMPTON, MA 01060
Preparer
Steven H Harrington
Phone
4135855815
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Income from investment in sub 4,419 total 4,419

Form 990-ez, Part I, Line 16

Expenses advertising 616 supplies 956 travel and meals 1,835 insurance expense 1,758 bank service charge 2,120 dues & subscriptions 2,006 computer expenses 1,367 payroll processing 1,464 other expense 210 non-investment depreciation 2,547 total 14,879

Form 990-ez, Part I, Line 20

Book / tax depreciation difference -2

Form 990-ez, Part II, Line 24

Grants receivable 5,000 0 due from subsidiary 8,972 2,182 prepaid expenses and deferred charges 768 768 equipment 8,382 8,382 less accumulated depreciation 5,571 6,891 equipment 9,030 9,030 less accumulated depreciation 7,185 8,414 investment in subsidiary -8,368 -3,949 rounding 0 -1 total 11,028 1,107

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 9,173 8,338 due to employees 8,231 8,231 other 0 2 loans from officers 713 0

Form 990-ez, Part III

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 .

Form 990-ez, Part III, Line 28

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

Form 990-ez, Part III, Line 31

Same as line 4a and mission described on line 1

Raw XML Appendix184 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INCOME FROM INVESTMENT IN SUB 4,419 TOTAL 4,419
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 616 SUPPLIES 956 TRAVEL AND MEALS 1,835 INSURANCE EXPENSE 1,758 BANK SERVICE CHARGE 2,120 DUES & SUBSCRIPTIONS 2,006 COMPUTER EXPENSES 1,367 PAYROLL PROCESSING 1,464 OTHER EXPENSE 210 NON-INVESTMENT DEPRECIATION 2,547 TOTAL 14,879
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 9,173 8,338 DUE TO EMPLOYEES 8,231 8,231 OTHER 0 2 LOANS FROM OFFICERS 713 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/SupplementalInformationDetail/ExplanationTxt6ORGANIZATION 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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SAME AS LINE 4A AND MISSION DESCRIBED ON LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990-EZ, PART III, LINE 31
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ReturnHeader/PreparerPersonGrp/PhoneNum04135855815
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN H HARRINGTON
ReturnHeader/ReturnTs02018-05-11T09:30:25-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.61$0.03$0.92$1.64$0.72
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.66$0.69$2.74$1.51$1.23
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$1.06$0.67$2.25$2.41$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$1.36$0.51$1.99$2.46$0.47
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.96$0.03$2.65$1.88$0.78
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$1.17$0.81$1.64$2.45$0.81
2018Detailed filing. Detailed filing data is available for this year.$0.18$0.19$0.00$1.52$1.38$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.03$0.17$0.14$1.49$1.64$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.18$0.02$1.63$1.63$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.37$0.36$0.01$2.28$1.75$0.53
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.75$0.52$2.98$1.90$1.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$2.11$1.60$4.76