Civic Intelligence

Lectica Inc Fka Dev Test Svs

990EZ • Fiscal year 2018 • EIN 27-1234120

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 11, 2018

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

95th percentile

1.01x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

62nd percentile

9.2%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$51,049

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 33.6% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

98th percentile

633%

Faster asset growth than 98% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

1.9%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$18,425

Up $15,913 (+633%) from 2017

Net Assets

Up

-$106

Up $13,953 (+99%) from 2017

Liabilities

Up

$18,531

Up $1,960 (+12%) from 2017

Revenue

Up

$151,798

Up $2,893 (+1.9%) from 2017

Expenses

Down

$137,845

Down $26,642 (-16%) from 2017

Net Income

Up

$13,953

Up $29,535 (+190%) from 2017

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

2018

Assets$18,425
Liabilities$18,531
Net Assets-$106

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

2018

Revenue$151,798
Expenses$137,845
Net Income$13,953
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 11, 2018
Return Version
2017v2.3
Gross Receipts
$151,798
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-$114,157
SAME AS LINE 4A AND MISSION DESCRIBED ON LINE 1--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
THEO DAWSONPres, Treas,FT$50,281$768$51,049
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
2018-12-11
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 241 total 241

Form 990-ez, Part I, Line 16

Expenses advertising 159 supplies 523 travel and meals 1,125 conferences 185 insurance expense 2,137 bank service charge 1,583 dues & subscriptions 2,134 computer expenses 942 payroll processing 1,406 other expense 169 rounding -32 non-investment depreciation 1,236 total 11,567

Form 990-ez, Part II, Line 24

Accounts receivable 0 13,189 due from subsidiary 2,182 6,726 rounding 0 -1 prepaid expenses and deferred charges 768 0 equipment 8,382 17,412 less accumulated depreciation 6,891 16,540 equipment 9,030 0 less accumulated depreciation 8,414 0 investment in subsidiary -3,949 -3,707 rounding -1 0 total 1,107 17,079

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 8,338 10,300 due to employees 8,231 8,231 other 2 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 Appendix178 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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IRS990EZ/ProgramServiceRevenueAmt0140200
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INCOME FROM INVESTMENT IN SUB 241 TOTAL 241
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES ADVERTISING 159 SUPPLIES 523 TRAVEL AND MEALS 1,125 CONFERENCES 185 INSURANCE EXPENSE 2,137 BANK SERVICE CHARGE 1,583 DUES & SUBSCRIPTIONS 2,134 COMPUTER EXPENSES 942 PAYROLL PROCESSING 1,406 OTHER EXPENSE 169 ROUNDING -32 NON-INVESTMENT DEPRECIATION 1,236 TOTAL 11,567
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS RECEIVABLE 0 13,189 DUE FROM SUBSIDIARY 2,182 6,726 ROUNDING 0 -1 PREPAID EXPENSES AND DEFERRED CHARGES 768 0 EQUIPMENT 8,382 17,412 LESS ACCUMULATED DEPRECIATION 6,891 16,540 EQUIPMENT 9,030 0 LESS ACCUMULATED DEPRECIATION 8,414 0 INVESTMENT IN SUBSIDIARY -3,949 -3,707 ROUNDING -1 0 TOTAL 1,107 17,079
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 8,338 10,300 DUE TO EMPLOYEES 8,231 8,231 OTHER 2 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5ORGANIZATION 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/ExplanationTxt6SAME 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 II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990-EZ, PART III, LINE 31
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ReturnHeader/ReturnTs02019-01-02T14:57:35-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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