Civic Intelligence

Lectica Inc Fka Dev Test Svs

990 • Fiscal year 2025 • EIN 27-1234120

Jul 01, 2024 to Jun 30, 2025 • Filed on Feb 10, 2026

Organization ProfileLECTICA.ORG
35 South Park TerraceNorthampton, MA 01060

(413) 341-6938

Siviq Scores

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

Liabilities / Assets

96th percentile

1.04x

Higher debt load relative to assets than 96% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

95th percentile

0.66x

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

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

6th percentile

-78%

Higher net margin than 6% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

97th percentile

$81,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 88.1% of source-year revenue.

2025 filings • 501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

8th percentile

-57%

Faster asset growth than 8% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-66%

Faster revenue growth than 6% of similar nonprofits.

2025 filings • 501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$58,460

Down $76,650 (-57%) from 2024

Net Assets

Down

-$2,602

Down $72,062 (-104%) from 2024

Liabilities

Down

$61,062

Down $4,588 (-7.0%) from 2024

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin6th percentile

Revenue

Down

$91,928

Down $181,947 (-66%) from 2024

Expenses

Up

$163,990

Up $13,382 (+8.9%) from 2024

Net Income

Down

-$72,062

Down $195,329 (-158%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

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

2025

Assets$58,460
Liabilities$61,062
Net Assets-$2,602
Open 2025 Filing

Operations Trend

Revenue Growth6th percentile

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

2025

Revenue$91,928
Expenses$163,990
Net Income-$72,062
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 10, 2026
Return Version
2024v5.2
Gross Receipts
$91,928
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. See schedule o part iii, line 1 for more information.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$49,522$37,273▼ $12,249
Cash and Non-Interest-Bearing Accounts$74,151$10,327▼ $63,824
Land, Buildings, and Equipment, Net$4,211$8,032▲ $3,821
Accounts Receivable$2,259$0▼ $2,259
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$135,110$58,460▼ $76,650
Other Assets Total$4,967$2,828▼ $2,139
Liabilities
Other Liabilities$34,599$36,030▲ $1,431
Accounts Payable and Accrued Expenses$25,333$20,437▼ $4,896
Deferred Revenue$5,718$4,595▼ $1,123
Total Liabilities$65,650$61,062▼ $4,588
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$69,460$-2,602▼ $72,062
Total Net Assets Fund Balance$69,460$-2,602▼ $72,062
Total Liabilities and Net Assets / Fund Balance$135,110$58,460▼ $76,650

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,032$11,321$19,353
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Theo DawsonPresidentFT$81,000$81,000

Board Members and Trustees

NameTitle
David BaptistaDirector
Zachary SteinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$93,035
Investment Income
$324
Other Revenue
$-1,431
Change in Net Assets
$-72,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$136,176
Salaries, Compensation, and Employee Benefits$27,814
Total Fundraising Expense$1,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$74,430$13,291$886$88,607
Current Officers, Directors, Trustees, and Key Employees$20,469$3,655$244$24,368
Other Expenses$18,834$3,364$224$22,422
Information Technology$8,697$1,553$104$10,354
Occupancy$3,668$655$44$4,367
Depreciation Depletion$3,626$648$43$4,317
Payroll Taxes$2,895$517$34$3,446
Insurance$2,236$399$27$2,662
Fees for Services Legal$1,095$195$13$1,303
Fees for Services Accounting$1,016$182$12$1,210
Office Expenses$785$140$9$934
Total Functional Expenses$137,751$24,599$1,640$163,990
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Dts$27,799
Due to Employees$8,231
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 B, Line 11B

“Reviewed by officers and key employees.”

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

“A conflict of interest statement is signed by each board member each fiscal year. The conflict of interest policy states the procedures for monitoring and enforcements of conflicts.”

Form 990, Part VI, Section B, Line 15A

“Board reviews compensation. Uses comparable data when possible as well as other contemporaneous substantiation of the deliberation and decision of the board.”

Form 990, Part VI, Section C, Line 18

“Information also available on line at the ma attorney general, division of public charity website as an attachment to ma form pc.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements available upon request. Information also available on line at the ma attorney general, division of public charity website as an attachment to ma form pc.”

Filing and Contact Details

Filer

Filer Name
Lectica Inc Fka Dev Test Svs
EIN
27-1234120
Phone
4133416938
Address
35 SOUTH PARK TERRACE, NORTHAMPTON, MA 01060

Signing Officer

Name
Theo Dawson
Title
President
Signed
2026-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theo Dawson
Formed
2009
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
2
Employees
1

Preparer

Firm
Kelly Rose CPA
Address
247 SOUTH STREET, NORTHAMPTON, MA 01060
Preparer
Kelly Rose CPA
Phone
4135864306
Raw XML AppendixShowing 400 of 472 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt025333
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt020437
IRS990/AccountsReceivableGrp/BOYAmt02259
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS ORGANIZED EXCLUSIVELY FOR EDUCATIONAL, SCIENTIFIC AND CHARITABLE PURPOSES. SEE SCHEDULE O PART III, LINE 1 FOR MORE INFORMATION.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0THEO DAWSON
IRS990/BooksInCareOfDetail/PhoneNum04133411082
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt035 SOUTH PARK TERRACE
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTHAMPTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001060
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt074151
IRS990/CashNonInterestBearingGrp/EOYAmt010327
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt0244
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03655
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt020469
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt024368
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0324
IRS990/CYOtherExpensesAmt0136176
IRS990/CYOtherRevenueAmt0-1431
IRS990/CYProgramServiceRevenueAmt093035
IRS990/CYRevenuesLessExpensesAmt0-72062
IRS990/CYSalariesCompEmpBnftPaidAmt027814
IRS990/CYTotalExpensesAmt0163990
IRS990/CYTotalFundraisingExpenseAmt01640
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt091928
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt05718
IRS990/DeferredRevenueGrp/EOYAmt04595
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt043
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0648
IRS990/DepreciationDepletionGrp/ProgramServicesAmt03626
IRS990/DepreciationDepletionGrp/TotalAmt04317
IRS990/Desc0THE ORGANIZATION DESIGNED, DISSEMINATED RELIABLE, STANDARDIZED, EMBEDDABLE, 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.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0137751
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt012
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0182
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01016
IRS990/FeesForServicesAccountingGrp/TotalAmt01210
IRS990/FeesForServicesLegalGrp/FundraisingAmt013
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0195
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt01095
IRS990/FeesForServicesLegalGrp/TotalAmt01303
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/FundraisingAmt0886
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt013291
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt074430
IRS990/FeesForServicesOtherGrp/TotalAmt088607
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0true
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt080.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.75
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0THEO DAWSON
IRS990/Form990PartVIISectionAGrp/PersonNm1ZACHARY STEIN
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID BAPTISTA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt081000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02009
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt091928
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0104
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01553
IRS990/InformationTechnologyGrp/ProgramServicesAmt08697
IRS990/InformationTechnologyGrp/TotalAmt010354
IRS990/InsuranceGrp/FundraisingAmt027
IRS990/InsuranceGrp/ManagementAndGeneralAmt0399
IRS990/InsuranceGrp/ProgramServicesAmt02236
IRS990/InsuranceGrp/TotalAmt02662
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0324
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0324
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt011321
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04211
IRS990/LandBldgEquipBasisNetGrp/EOYAmt08032
IRS990/LandBldgEquipCostOrOtherBssAmt019353
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt069460
IRS990/NetAssetsOrFundBalancesEOYAmt0-2602
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt069460
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-2602
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt044
IRS990/OccupancyGrp/ManagementAndGeneralAmt0655
IRS990/OccupancyGrp/ProgramServicesAmt03668
IRS990/OccupancyGrp/TotalAmt04367
IRS990/OfficeExpensesGrp/FundraisingAmt09
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0140
IRS990/OfficeExpensesGrp/ProgramServicesAmt0785
IRS990/OfficeExpensesGrp/TotalAmt0934
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04967
IRS990/OtherAssetsTotalGrp/EOYAmt02828
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt0224
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03364
IRS990/OtherExpensesGrp/ProgramServicesAmt018834
IRS990/OtherExpensesGrp/TotalAmt022422
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt034599
IRS990/OtherLiabilitiesGrp/EOYAmt036030
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0INCOME FROM INVESTMENT IN DTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-1431
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-1431
IRS990/OtherRevenueTotalAmt0-1431
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt049522
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt037273
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt034
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0517
IRS990/PayrollTaxesGrp/ProgramServicesAmt02895
IRS990/PayrollTaxesGrp/TotalAmt03446
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0THEO DAWSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENT FEE
IRS990/ProgramServiceRevenueGrp/Desc1COURSE FEES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER: PROGRAM INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt071531
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110421
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211083
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt071531
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110421
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211083
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0102007
IRS990/PYOtherRevenueAmt04514
IRS990/PYProgramServiceRevenueAmt0269361
IRS990/PYRevenuesLessExpensesAmt0123267
IRS990/PYSalariesCompEmpBnftPaidAmt048601
IRS990/PYTotalExpensesAmt0150608
IRS990/PYTotalRevenueAmt0273875
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-72062
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt091604
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt023016
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt040484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt029484
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt092984
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt093035
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0269361
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0158690
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0174694
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0185263
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0881043
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0-1431
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt04514
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0-5152
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt09384
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0-16173
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0-8858
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92310
IRS990ScheduleA/PublicSupportPY509Pct00.76660
IRS990ScheduleA/PublicSupportTotal509Amt0890949
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt049220
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt074220
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt015000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt010000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt049220
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt074220
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt091604
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0273875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0176554
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0224562
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0198574
IRS990ScheduleA/Total509Grp/TotalAmt0965169
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt091604
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0273875
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0176554
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0224562
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0198574
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0965169
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08032
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011321
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt019353
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027799
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18231
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO DTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO EMPLOYEES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08032
IRS990ScheduleD/TotalLiabilityAmt036030
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT OF INTEREST STATEMENT IS SIGNED BY EACH BOARD MEMBER EACH FISCAL YEAR. THE CONFLICT OF INTEREST POLICY STATES THE PROCEDURES FOR MONITORING AND ENFORCEMENTS OF CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS COMPENSATION. USES COMPARABLE DATA WHEN POSSIBLE AS WELL AS OTHER CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION ALSO AVAILABLE ON LINE AT THE MA ATTORNEY GENERAL, DIVISION OF PUBLIC CHARITY WEBSITE AS AN ATTACHMENT TO MA FORM PC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. INFORMATION ALSO AVAILABLE ON LINE AT THE MA ATTORNEY GENERAL, DIVISION OF PUBLIC CHARITY WEBSITE AS AN ATTACHMENT TO MA FORM PC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0LECTICA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0900932343
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0ASSESSMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0DEVELOPOMENT TESTING LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt015336
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt063655
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt035 SOUTH PARK TERRACE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0NORTHAMPTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd001060
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0true
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt050924
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt19548
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0APPROX COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1APPROX COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0DEVELOPOMENT TESTING LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1DEVELOPOMENT TESTING LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0l
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1o
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,460
Liabilities
$61,062
Net assets
-$2,602
Revenue
$91,928
Expenses
$163,990
Net income
-$72,062
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2025 filings • 501(c)3 • <$500k nonprofits