Civic Intelligence

Council on Test Security

990EZ • Fiscal year 2023 • EIN 46-5504027

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 28, 2024

Organization ProfileN/A
6905 S 1300 E 468Midvale, UT 84047

(801) 376-2300

Siviq Scores

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

Liabilities / Assets

76th percentile

0.05x

Higher debt load relative to assets than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

88th percentile

42%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

84th percentile

44%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$113,233

Up $34,668 (+44%) from 2022

Net Assets

Up

$107,197

Up $28,632 (+36%) from 2022

Liabilities

$6,036

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin88th percentile

Revenue

Up

$67,780

Up $7,300 (+12%) from 2022

Expenses

Down

$39,148

Down $31,059 (-44%) from 2022

Net Income

Up

$28,632

Up $38,359 (+394%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$150K$100K$50K$0Assets 2014: $1Liabilities 2014: $02014Assets 2015: $1Liabilities 2015: $02015Assets 2016: $1Liabilities 2016: $02016Assets 2017: $1Liabilities 2017: $02017Assets 2018: $1Liabilities 2018: $02018Assets 2020: $72,777Net Assets 2020: $72,7772020Assets 2022: $78,565Net Assets 2022: $78,5652022Assets 2023: $113,233Liabilities 2023: $6,036Net Assets 2023: $107,1972023Assets 2024: $145,786Liabilities 2024: $30,682Net Assets 2024: $115,1042024

Highlighted filing

2023

Assets$113,233
Liabilities$6,036
Net Assets$107,197
Open 2023 Filing

Operations Trend

Revenue Growth58th percentile

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

$100K$50K$0-$50KRevenue 2014: $0Expenses 2014: $0Net Income 2014: $02014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015Revenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2020: $74,380Expenses 2020: $1,603Net Income 2020: $72,7772020Revenue 2022: $60,480Expenses 2022: $70,207Net Income 2022: -$9,7272022Revenue 2023: $67,780Expenses 2023: $39,148Net Income 2023: $28,6322023Revenue 2024: $73,640Expenses 2024: $65,733Net Income 2024: $7,9072024

Highlighted filing

2023

Revenue$67,780
Expenses$39,148
Net Income$28,632
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 28, 2024
Return Version
2023v5.1
Gross Receipts
$67,780
Mission and Program Overview

Mission

To provide educational services through exam security research, develop educational programs and activities to enhance the knowledge of exam security and educational measurement and advance the standards for the exam security profession.

Program Services

DescriptionGrantsExpenses
CONDUCT AND PUBLISH RESEARCH TO HELP IDENTIFY PATTERNS THAT ARE INDICATIVE OF FRAUD AND UTILITZE SUCH RESEARCH TO EVALUATE AND IMPROVE UPON THE CURRENT EXAM SECURITY PRACTICES IN EDUCATION.-$39,140
ORGANIZING AND HOLDING CONFERENCES TO EDUCATE TEST ADMINISTRATORS ON HOW TO MAKE THEIR TESTING PROCESSES MORE SECURE. DURING THE YEAR 120 PEOPLE FROM EDUCATION AND TECHNOLOGY ATTENDED THE CONFERENCE.--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID FOSTERDirector-$0--
JIM WOLLACKPresident-$0--
RACHEL SCHOENIGVice President-$0--
KIM BRUNNERTSecretary-$0--
MARK ALBANESEDirector-$0--
STEPHEN ERICKSONTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Council on Test Security
EIN
46-5504027
Phone
8013762300
Address
6905 S 1300 E 468, MIDVALE, UT 84047

Signing Officer

Name
David Foster
Title
President
Signed
2024-08-28
Discuss with paid preparer
Yes

Preparer

Firm
King & McCleary LLC
Address
240 W Main Street, American Fork, UT 84003
Preparer
C Stephen King
Phone
8017562915
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Conference expenses $27422”

Other Expenses.2

“PLATFORM FEES $4050”

Other Expenses.3

“EVENT HOSTING FEES $3940”

Other Expenses.4

“Merchant processing fees $1165”

Other Expenses.5

“WEBSITE FEES $1111”

Other Expenses.6

“REFUNDS $750”

Other Expenses.7

“BANK FEES $200”

Other Expenses.8

“Corporation renewal fees $10”

Total Liabilities.1

“CREDIT CARDS - Beginning $0 CREDIT CARDS - Ending $6036”

Raw XML Appendix169 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/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt038648
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE EDUCATIONAL SERVICES THROUGH EXAM SECURITY RESEARCH, DEVELOP EDUCATIONAL PROGRAMS AND ACTIVITIES TO ENHANCE THE KNOWLEDGE OF EXAM SECURITY AND EDUCATIONAL MEASUREMENT AND ADVANCE THE STANDARDS FOR THE EXAM SECURITY PROFESSION.
IRS990EZ/ProgramServiceRevenueAmt026780
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IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1ORGANIZING AND HOLDING CONFERENCES TO EDUCATE TEST ADMINISTRATORS ON HOW TO MAKE THEIR TESTING PROCESSES MORE SECURE. DURING THE YEAR 120 PEOPLE FROM EDUCATION AND TECHNOLOGY ATTENDED THE CONFERENCE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt039140
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt06036
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt039148
IRS990EZ/TotalProgramServiceExpensesAmt039140
IRS990EZ/TotalRevenueAmt067780
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt041000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt052100
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt026780
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt050480
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt073280
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IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0202640
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt067780
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONFERENCE EXPENSES $27422
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PLATFORM FEES $4050
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EVENT HOSTING FEES $3940
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MERCHANT PROCESSING FEES $1165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WEBSITE FEES $1111
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REFUNDS $750
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK FEES $200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CORPORATION RENEWAL FEES $10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8CREDIT CARDS - Beginning $0 CREDIT CARDS - Ending $6036
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL ON TEST SECURITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FKA INSTITUTE FOR EXAM SECURITY
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0465504027
ReturnHeader/Filer/PhoneNum08013762300
ReturnHeader/Filer/USAddress/AddressLine1Txt06905 S 1300 E 468
ReturnHeader/Filer/USAddress/CityNm0MIDVALE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084047
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481281719
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0King & McCleary LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0240 W Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0American Fork
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084003
ReturnHeader/PreparerPersonGrp/PhoneNum08017562915
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C STEPHEN KING
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-08-28T12:06:02-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$113,233
Liabilities
$6,036
Net assets
$107,197
Revenue
$67,780
Expenses
$39,148
Net income
$28,632
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.31$1.15$0.74$0.66$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.13$0.06$1.07$0.68$0.39$0.29
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.79$0.60$0.70$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.73$0.74$0.02$0.73
2018Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2017Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2014Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00