Civic Intelligence

Case Method Institute for Education and Democracy Inc.

990 • Fiscal year 2021 • EIN 84-2359543

Jul 01, 2020 to Jun 30, 2021 • Filed on May 03, 2022

Organization ProfileN/A
8 Story Street No 100Cambridge, MA 02138

(617) 495-0458

Siviq Scores

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

Liabilities / Assets

28th percentile

0.03x

Higher debt load relative to assets than 28% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

59th percentile

0.23x

Higher debt load relative to revenue than 59% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

7th percentile

-30%

Higher net margin than 7% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

22nd percentile

-0.9%

Faster asset growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

1st percentile

-89%

Faster revenue growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets28th percentile

Assets

Down

$7,179,977

Down $66,891 (-0.9%) from 2020

Net Assets

Down

$6,992,482

Down $254,386 (-3.5%) from 2020

Liabilities

Up

$187,495

Up $187,495 from 2020

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin7th percentile

Revenue

Down

$798,763

Down $6,503,318 (-89%) from 2020

Expenses

Up

$1,035,073

Up $979,790 (+1772%) from 2020

Net Income

Down

-$236,310

Down $7,483,108 (-103%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $7,246,868Liabilities 2020: $0Net Assets 2020: $7,246,8682020Assets 2021: $7,179,977Liabilities 2021: $187,495Net Assets 2021: $6,992,4822021Assets 2022: $6,260,700Liabilities 2022: $97,920Net Assets 2022: $6,162,7802022Assets 2023: $5,762,642Liabilities 2023: $217,341Net Assets 2023: $5,545,3012023Assets 2024: $5,333,442Liabilities 2024: $190,908Net Assets 2024: $5,142,5342024

Highlighted filing

2021

Assets$7,179,977
Liabilities$187,495
Net Assets$6,992,482
Open 2021 Filing

Operations Trend

Revenue Growth1st percentile

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

$10M$5.0M$0-$5.0MRevenue 2020: $7,302,081Expenses 2020: $55,283Net Income 2020: $7,246,7982020Revenue 2021: $798,763Expenses 2021: $1,035,073Net Income 2021: -$236,3102021Revenue 2022: $451,825Expenses 2022: $1,281,527Net Income 2022: -$829,7022022Revenue 2023: $709,343Expenses 2023: $1,326,034Net Income 2023: -$616,6912023Revenue 2024: $1,061,403Expenses 2024: $1,463,930Net Income 2024: -$402,5272024

Highlighted filing

2021

Revenue$798,763
Expenses$1,035,073
Net Income-$236,310
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 3, 2022
Return Version
2020v4.2
Gross Receipts
$798,763
Mission and Program Overview

Mission

The mission of the case method institute is to ensure the highest quality education for america's high school students-and to fulfill the democratic promise of that education-by empowering teachers to harness the case method in their classrooms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$4,750,000$3,750,000▼ $1,000,000
Savings and Temporary Cash Investments$2,202,148$3,078,540▲ $876,392
Cash and Non-Interest-Bearing Accounts$294,719$222,457▼ $72,262
Prepaid Expenses and Deferred Charges-$3,330-
Total Assets$7,246,867$7,179,977▼ $66,890
Other Assets Total$0$125,650▲ $125,650
Liabilities
Other Liabilities$0$127,249▲ $127,249
Accounts Payable and Accrued Expenses$18,075$60,246▲ $42,171
Total Liabilities$18,075$187,495▲ $169,420
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,000,000$3,750,000▼ $1,250,000
Net Assets Without Donor Restrictions$2,228,792$3,242,482▲ $1,013,690
Total Net Assets Fund Balance$7,228,792$6,992,482▼ $236,310
Total Liabilities and Net Assets / Fund Balance$7,246,867$7,179,977▼ $66,890
Compensation and Service Providers
Top Officer Pay22nd percentile

Board Members and Trustees

NameTitle
David MossPresident
Deirdre KamlaniDirector
Mitch WeissDirector
Stacey ChildressDirector
Stephen CohenClerk
Walter FriedmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$795,000
Program Service Revenue
$0
Investment Income
$3,763
Other Revenue
$0
All Other Contributions
$795,000
Change in Net Assets
$-236,310

Audited Revenue Reconciliation

Revenue per Audited Statements
$798,763
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$271,870
Total Revenue per Audited Statements
$1,070,633
Total Revenue per Form 990
$798,763
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$775,903
Other Expenses$259,170
Total Fundraising Expense$8,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,585$142,739$6,488$648,812
Other Expenses$7,312$90,515-$97,827
Other Employee Benefits$46,464$18,958$603$66,025
Occupancy$48,678$13,908$633$63,219
Payroll Taxes$42,238$12,068$549$54,855
Fees for Services Other$20,667$26,215-$46,882
Fees for Services Accounting-$25,255-$25,255
Information Technology$16,405$883-$17,288
Pension Plan Contributions$6,131-$80$6,211
Office Expenses$1,888$2,919-$4,807
Insurance-$3,892-$3,892
Total Functional Expenses$689,368$337,352$8,353$1,035,073

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,306,943
Expenses per Audited Statements$1,035,073
Total Expenses per Form 990$1,035,073
Expenses Not Reported on Form 990$271,870
Expenses Not Reported on Financial Statements$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Obligation$127,249
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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

“The form 990 is prepared by the audit firm. Before filing with the irs, a draft of the completed form 990 is provided to the members of the board of directors and is reviewed in detail.”

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

“Each year cmi distributes the conflict of interest policy to each member of the board of directors who then returns a signed acknowledgement and disclosures statement. For the fiscal year ended june 30, 2021, all of the board members returned forms confirming compliance.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Case Method Institute for Education and
EIN
84-2359543
Phone
6174950458
Address
8 STORY STREET NO 100, CAMBRIDGE, MA 02138

Signing Officer

Name
Walter Friedman
Title
Treasurer
Phone
6174950458
Signed
2022-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Friedman
Formed
2019
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
5
Employees
15
Volunteers
5

Preparer

Firm
Aafcpas Inc
Address
50 WASHINGTON STREET, WESTBOROUGH, MA 01581
Preparer
Thomas Washburn CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“Cmi had a process in place to select the auditor and oversee the audit. Cmi went through an audit for the first time for fiscal year 2021 and 2020 financial statements.”

Financial Statement Notes

PART X, LINE 2:

“Cmi accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the financial statements regarding a tax position taken or expected to be taken in a tax return. Cmi has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the financial statements at june 30, 2021.”

Raw XML Appendix396 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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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt07300000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08095000
IRS990ScheduleA/TotalSupportAmt08100914
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearAmt039384
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/CurrentYearMinus1Amt03668
IRS990ScheduleC/AvgGrassrootsNontaxableGrp/TotalAmt043052
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearAmt0157534
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus1Amt014672
IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/TotalAmt0172206
IRS990ScheduleC/AvgTotalLobbyingExpendGrp/CurrentYearMinus1Amt00
IRS990ScheduleC/GrassrootsCeilingAmt064578
IRS990ScheduleC/GrassrootsNontaxableGrp/FilingOrganizationsTotalAmt039384
IRS990ScheduleC/LobbyingCeilingAmt0258309
IRS990ScheduleC/LobbyingNontaxableAmountGrp/FilingOrganizationsTotalAmt0157534
IRS990ScheduleC/OtherExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0883559
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0883559
IRS990ScheduleC/TotLbbyExpendMnsLbbyngNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleC/TotLbbyngGrassrootMnsNonTxGrp/FilingOrganizationsTotalAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0271870
IRS990ScheduleD/DonatedServicesUseFcltsAmt0271870
IRS990ScheduleD/ExpensesNotReportedAmt0271870
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01035073
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0127249
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE OBLIGATION
IRS990ScheduleD/RevenueNotReportedAmt0271870
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0798763
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CMI ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. CMI HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01035073
IRS990ScheduleD/TotalLiabilityAmt0127249
IRS990ScheduleD/TotalRevenuePerForm990Amt0798763
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01070633
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01306943
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE AUDIT FIRM. BEFORE FILING WITH THE IRS, A DRAFT OF THE COMPLETED FORM 990 IS PROVIDED TO THE MEMBERS OF THE BOARD OF DIRECTORS AND IS REVIEWED IN DETAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR CMI DISTRIBUTES THE CONFLICT OF INTEREST POLICY TO EACH MEMBER OF THE BOARD OF DIRECTORS WHO THEN RETURNS A SIGNED ACKNOWLEDGEMENT AND DISCLOSURES STATEMENT. FOR THE FISCAL YEAR ENDED JUNE 30, 2021, ALL OF THE BOARD MEMBERS RETURNED FORMS CONFIRMING COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CMI HAD A PROCESS IN PLACE TO SELECT THE AUDITOR AND OVERSEE THE AUDIT. CMI WENT THROUGH AN AUDIT FOR THE FIRST TIME FOR FISCAL YEAR 2021 AND 2020 FINANCIAL STATEMENTS.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07246867
IRS990/TotalAssetsEOYAmt07179977
IRS990/TotalAssetsGrp/BOYAmt07246867
IRS990/TotalAssetsGrp/EOYAmt07179977
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0795000
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08353
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0337352
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0689368
IRS990/TotalFunctionalExpensesGrp/TotalAmt01035073
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018075
IRS990/TotalLiabilitiesEOYAmt0187495
IRS990/TotalLiabilitiesGrp/BOYAmt018075
IRS990/TotalLiabilitiesGrp/EOYAmt0187495
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07228792
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06992482
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0186323
IRS990/TotalProgramServiceExpensesAmt0689368
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03763
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0798763
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07246867
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07179977
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08 STORY STREET SUITE 100
IRS990/USAddress/CityNm0CAMBRIDGE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002138
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WALTER FRIEDMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06174950458
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CASE METHOD INSTITUTE FOR EDUCATION AND
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DEMOCRACY INC
ReturnHeader/Filer/BusinessNameControlTxt0CASE
ReturnHeader/Filer/EIN0842359543
ReturnHeader/Filer/PhoneNum06174950458
ReturnHeader/Filer/USAddress/AddressLine1Txt08 STORY STREET NO 100
ReturnHeader/Filer/USAddress/CityNm0CAMBRIDGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002138
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042571780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AAFCPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt050 WASHINGTON STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTBOROUGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001581
ReturnHeader/PreparerPersonGrp/PhoneNum05083669100
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS WASHBURN CPA
ReturnHeader/ReturnTs02022-05-03T16:07:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WALTER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FRIEDMAN
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,179,977
Liabilities
$187,495
Net assets
$6,992,482
Revenue
$798,763
Expenses
$1,035,073
Net income
-$236,310
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$0.19$5.14$1.06$1.46$0.40
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.76$0.22$5.55$0.71$1.33$0.62
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.26$0.10$6.16$0.45$1.28$0.83
2021Detailed filing. Detailed filing data is available for this year.$7.18$0.19$6.99$0.80$1.04$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.25$0.00$7.25$7.30$0.06$7.25