Civic Intelligence

Council on Test Security

990EZ • Fiscal year 2024 • EIN 46-5504027

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 10, 2025

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

84th percentile

0.21x

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.42x

Higher debt load relative to revenue than 91% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

63rd percentile

11%

Higher net margin than 63% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

78th percentile

29%

Faster asset growth than 78% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

8.6%

Faster revenue growth than 57% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$145,786

Up $32,553 (+29%) from 2023

Net Assets

Up

$115,104

Up $7,907 (+7.4%) from 2023

Liabilities

Up

$30,682

Up $24,646 (+408%) from 2023

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin63rd percentile

Revenue

Up

$73,640

Up $5,860 (+8.6%) from 2023

Expenses

Up

$65,733

Up $26,585 (+68%) from 2023

Net Income

Down

$7,907

Down $20,725 (-72%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth78th 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

2024

Assets$145,786
Liabilities$30,682
Net Assets$115,104
Open 2024 Filing

Operations Trend

Revenue Growth57th 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

2024

Revenue$73,640
Expenses$65,733
Net Income$7,907
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 10, 2025
Return Version
2024v5.0
Gross Receipts
$73,640
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.$250$64,873
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 Pay79th 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
2025-02-10
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

“Event hosting fees $46721”

Other Expenses.2

“AUDIO VISUAL $10000”

Other Expenses.3

“Conference expenses $5081”

Other Expenses.4

“Merchant processing fees $1322”

Other Expenses.5

“PLATFORM FEES $1050”

Other Expenses.6

“TECHNOLOGY FEES $374”

Other Expenses.7

“Conference committee expense $214”

Other Expenses.8

“BANK FEES $76”

Other Expenses.9

“WEBSITE FEES $35”

Other Expenses.10

“Corporation renewal fees $10”

Total Liabilities.1

“CREDIT CARDS - Beginning $6036 CREDIT CARDS - Ending $250”

Total Liabilities.2

“NOTES PAYABLE - Beginning $0 NOTES PAYABLE - Ending $2025”

Total Liabilities.3

“ACCRUED EXPENSES - Beginning $0 ACCRUED EXPENSES - Ending $28407”

Raw XML Appendix183 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/TitleTxt5Treasurer
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IRS990EZ/ProgramServiceRevenueAmt040140
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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/GrantsAndAllocationsAmt0250
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IRS990ScheduleA/First5Years509Ind0X
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0190680
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IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EVENT HOSTING FEES $46721
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AUDIO VISUAL $10000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFERENCE EXPENSES $5081
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MERCHANT PROCESSING FEES $1322
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PLATFORM FEES $1050
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TECHNOLOGY FEES $374
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONFERENCE COMMITTEE EXPENSE $214
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK FEES $76
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8WEBSITE FEES $35
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CORPORATION RENEWAL FEES $10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10CREDIT CARDS - Beginning $6036 CREDIT CARDS - Ending $250
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11NOTES PAYABLE - Beginning $0 NOTES PAYABLE - Ending $2025
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12ACCRUED EXPENSES - Beginning $0 ACCRUED EXPENSES - Ending $28407
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/FormAndLineReferenceDesc8Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Total Liabilities.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID FOSTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COUNCIL ON TEST SECURITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FKA INSTITUTE FOR EXAM SECURITY
ReturnHeader/Filer/BusinessNameControlTxt0COUN
ReturnHeader/Filer/EIN0465504027
ReturnHeader/Filer/PhoneNum08013762300
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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/ReturnTs02025-02-10T07:20:34-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$145,786
Liabilities
$30,682
Net assets
$115,104
Revenue
$73,640
Expenses
$65,733
Net income
$7,907
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.46$0.31$1.15$0.74$0.66$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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