Civic Intelligence

Cambridge Michigan Language Assessment LLC

990 • Fiscal year 2019 • EIN 27-3961960

Aug 01, 2018 to Jul 31, 2019 • Filed on Jul 15, 2020

535 W WILLIAM ST Suite 310Ann Arbor, MI 48103

(734) 615-9417

Siviq Scores

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

Liabilities / Assets

13th percentile

0.01x

Higher debt load relative to assets than 13% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

9th percentile

0.01x

Higher debt load relative to revenue than 9% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

80th percentile

22%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

57th percentile

$196,483

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

73rd percentile

12%

Faster asset growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$13,549,735

Up $1,481,541 (+12%) from 2018

Net Assets

Up

$13,441,218

Up $1,804,702 (+16%) from 2018

Liabilities

Down

$108,517

Down $323,161 (-75%) from 2018

Revenue

Down

$7,780,256

Down $1,163,857 (-13%) from 2018

Expenses

Up

$6,065,428

Up $594,066 (+11%) from 2018

Net Income

Down

$1,714,828

Down $1,757,923 (-51%) from 2018

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2017: $8,167,307Liabilities 2017: $3,542Net Assets 2017: $8,163,7652017Assets 2018: $12,068,194Liabilities 2018: $431,678Net Assets 2018: $11,636,5162018Assets 2019: $13,549,735Liabilities 2019: $108,517Net Assets 2019: $13,441,2182019Assets 2020: $14,686,854Liabilities 2020: $16,362Net Assets 2020: $14,670,4922020Assets 2021: $16,020,193Liabilities 2021: $31,877Net Assets 2021: $15,988,3162021Assets 2022: $15,401,277Liabilities 2022: $231,246Net Assets 2022: $15,170,0312022Assets 2023: $11,835,851Liabilities 2023: $239,801Net Assets 2023: $11,596,0502023Assets 2024: $11,521,418Liabilities 2024: $206,125Net Assets 2024: $11,315,2932024

Highlighted filing

2019

Assets$13,549,735
Liabilities$108,517
Net Assets$13,441,218

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2017: $10,480,940Expenses 2017: $4,057,960Net Income 2017: $6,422,9802017Revenue 2018: $8,944,113Expenses 2018: $5,471,362Net Income 2018: $3,472,7512018Revenue 2019: $7,780,256Expenses 2019: $6,065,428Net Income 2019: $1,714,8282019Revenue 2020: $6,749,543Expenses 2020: $5,520,269Net Income 2020: $1,229,2742020Revenue 2021: $7,032,011Expenses 2021: $5,714,187Net Income 2021: $1,317,8242021Revenue 2022: $7,583,671Expenses 2022: $6,061,566Net Income 2022: $1,522,1052022Revenue 2023: $8,301,486Expenses 2023: $7,529,029Net Income 2023: $772,4572023Revenue 2024: $8,471,012Expenses 2024: $8,751,769Net Income 2024: -$280,7572024

Highlighted filing

2019

Revenue$7,780,256
Expenses$6,065,428
Net Income$1,714,828
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jul 15, 2020
Return Version
2018v3.3
Gross Receipts
$7,780,256
Mission and Program Overview

Mission

Develop, improve and administer tools to measure the english language proficiency of non-native speakers, to implement and administer centers and programs to examine such proficiency, to conduct research in this area and to generally further educational activities.

Educational activities - language assessment, assessment preparation, consulting and research

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,926,730$12,302,730▲ $2,376,000
Accounts Receivable$2,141,464$861,531▼ $1,279,933
Land, Buildings, and Equipment, Net$0$385,474▲ $385,474
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$12,068,194$13,549,735▲ $1,481,541
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$431,678$108,517▼ $323,161
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$431,678$108,517▼ $323,161
Net Assets / Fund Balance
Total Net Assets Fund Balance$11,636,516$13,441,218▲ $1,804,702
Total Liabilities and Net Assets / Fund Balance$12,068,194$13,549,735▲ $1,481,541
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon HarveyCEOFT$196,483$196,483

Board Members and Trustees

NameTitle
Christine NuttallChair, Manager
Guy NicholsonManager
James Penner-hahnManager
Saul NasseManager
Sean HaydeManager
Steve SchlechtManager
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,780,256
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$1,714,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,868,945
Salaries, Compensation, and Employee Benefits$196,483
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,649,855--$1,649,855
Office Expenses$782,039--$782,039
Other Expenses$263,221--$263,221
Information Technology$239,237--$239,237
Current Officers, Directors, Trustees, and Key Employees$196,483--$196,483
Occupancy$169,219--$169,219
Travel$163,974--$163,974
Insurance$9,635--$9,635
Conferences and Meetings$7,063--$7,063
Advertising$2,077--$2,077
Total Functional Expenses$6,065,428$0$0$6,065,428
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesEducational00$0
Europe (Including Iceland and Greenland)Program ServicesEducational00$0
Middle East and North AfricaProgram ServicesEducational00$0
North AmericaProgram ServicesEducational00$0
South AmericaProgram ServicesEducational00$0
Russia and the Newly Independent StatesProgram ServicesEducational00$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Cambridge Michigan Language Assessment LLC
EIN
27-3961960
In Care Of
% AMANDA MCCONVILLE
Phone
7346159417
Address
535 W WILLIAM ST Suite 310, ANN ARBOR, MI 48103

Signing Officer

Name
Sharon Harvey
Title
CEO
Phone
7346159417
Signed
2020-07-15

Organization Details

Principal Officer
Sharon Harvey
Formed
2010
Legal Domicile
De
Voting Board Members
6
Independent Board Members
0
Employees
2
Supplemental Narrative

Additional Explanations

Part XI, Line 9 - Other Changes

BOOK ADJUSTMENTS $89,874

Form 990 Part IX Line 11G

Description:questar assessment inc total fees:604232

Form 990 Part IX Line 11G

Description:other fees for services - var total fees:1045623

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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0SHARON HARVEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0GENERAL SERVICE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07780256
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07780256
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt05111289
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08944113
IRS990/PYRevenuesLessExpensesAmt03472751
IRS990/PYSalariesCompEmpBnftPaidAmt0360073
IRS990/PYTotalExpensesAmt05471362
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08944113
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01714828
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt07780256
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07780256
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08944113
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt010480940
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt09587524
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05222100
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt042014933
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt042014933
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt07780256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08944113
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt010480940
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt09587524
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt05222100
IRS990ScheduleA/Total509Grp/TotalAmt042014933
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt07780256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08944113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt010480940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt09587524
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05222100
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt042014933
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt20
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt30
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt40
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt50
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Europe (Including Iceland and Greenland)
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Middle East and North Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3North America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4South America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5Russia and the Newly Independent States
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUCATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1EDUCATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2EDUCATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3EDUCATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4EDUCATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5EDUCATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4Program Services
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt5Program Services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt00
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt00
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false

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