Civic Intelligence

Cognitive Development Society C/O David Sobel

990 • Fiscal year 2023 • EIN 90-0475466

Jan 01, 2023 to Dec 31, 2023 • Filed on May 20, 2024

Organization ProfileWWW.COGDEVSOC.ORG
University Of New HampshireDurham, NH 03824

(603) 862-1234

Siviq Scores

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

Liabilities / Assets

52nd percentile

0.00x

Higher debt load relative to assets than 52% of similar nonprofits.

2023 filings • NTEE F • <$500k nonprofits • Source year 2023

Liabilities / Revenue

54th percentile

0.00x

Higher debt load relative to revenue than 54% of similar nonprofits.

2023 filings • NTEE F • <$500k nonprofits • Source year 2023

Net Margin

37th percentile

0.8%

Higher net margin than 37% of similar nonprofits.

2023 filings • NTEE F • <$500k nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2023 filings • NTEE F • <$500k nonprofits • Source year 2023

Asset Growth

60th percentile

11%

Faster asset growth than 60% of similar nonprofits.

2023 filings • NTEE F • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-74%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • NTEE F • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Up

$230,525

Up $23,649 (+11%) from 2022

Net Assets

Up

$230,511

Up $39,795 (+21%) from 2022

Liabilities

Down

$14

Down $16,146 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue54th percentileNet Margin37th percentile

Revenue

Down

$68,141

Down $197,161 (-74%) from 2022

Expenses

Down

$67,582

Down $134,605 (-67%) from 2022

Net Income

Down

$559

Down $62,556 (-99%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth60th percentile

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

$300K$200K$100K$0Assets 2012: $84,604Net Assets 2012: $84,6042012Assets 2013: $93,794Liabilities 2013: $100Net Assets 2013: $93,6942013Assets 2014: $107,017Net Assets 2014: $107,0172014Assets 2015: $137,478Net Assets 2015: $137,4782015Assets 2016: $139,714Liabilities 2016: $86Net Assets 2016: $139,6282016Assets 2017: $178,610Liabilities 2017: $789Net Assets 2017: $177,8212017Assets 2018: $153,680Net Assets 2018: $153,6802018Assets 2019: $249,833Liabilities 2019: $3,454Net Assets 2019: $246,3792019Assets 2020: $177,189Liabilities 2020: $5,662Net Assets 2020: $171,5272020Assets 2021: $149,855Liabilities 2021: $15,119Net Assets 2021: $134,7362021Assets 2022: $206,876Liabilities 2022: $16,160Net Assets 2022: $190,7162022Assets 2023: $230,525Liabilities 2023: $14Net Assets 2023: $230,5112023Assets 2024: $247,049Liabilities 2024: $0Net Assets 2024: $247,0492024

Highlighted filing

2023

Assets$230,525
Liabilities$14
Net Assets$230,511
Open 2023 Filing

Operations Trend

Revenue Growth8th percentile

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

$600K$400K$200K$0-$200KRevenue 2012: $26,795Expenses 2012: $31,370Net Income 2012: -$4,5752012Revenue 2013: $107,517Expenses 2013: $98,427Net Income 2013: $9,0902013Revenue 2014: $38,123Expenses 2014: $24,797Net Income 2014: $13,3262014Revenue 2015: $133,341Expenses 2015: $102,880Net Income 2015: $30,4612015Revenue 2016: $21,838Expenses 2016: $19,688Net Income 2016: $2,1502016Revenue 2017: $247,630Expenses 2017: $194,525Net Income 2017: $53,1052017Revenue 2018: $7,595Expenses 2018: $52,466Net Income 2018: -$44,8712018Revenue 2019: $242,257Expenses 2019: $148,939Net Income 2019: $93,3182019Revenue 2020: $38,753Expenses 2020: $66,139Net Income 2020: -$27,3862020Revenue 2021: $33,336Expenses 2021: $53,569Net Income 2021: -$20,2332021Revenue 2022: $265,302Expenses 2022: $202,187Net Income 2022: $63,1152022Revenue 2023: $68,141Expenses 2023: $67,582Net Income 2023: $5592023Revenue 2024: $444,443Expenses 2024: $354,268Net Income 2024: $90,1752024

Highlighted filing

2023

Revenue$68,141
Expenses$67,582
Net Income$559
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 20, 2024
Return Version
2023v5.0
Gross Receipts
$68,141
Mission and Program Overview

Mission

To provide a unified voice for the wide range of scholars, practitioners, and others who are interested in the change and continuity in the intellectual processes that support mental health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$199,827$115,621▼ $84,206
Investments in Publicly Traded Securities-$101,321-
Savings and Temporary Cash Investments-$13,583-
Total Assets$206,876$230,525▲ $23,649
Other Assets Total$7,049--
Liabilities
Deferred Revenue$15,955--
Other Liabilities$205$14▼ $191
Total Liabilities$16,160$14▼ $16,146
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$190,716$230,511▲ $39,795
Total Net Assets Fund Balance$190,716$230,511▲ $39,795
Total Liabilities and Net Assets / Fund Balance$206,876$230,525▲ $23,649
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Andrei CimpianPresident
Cristine LegareBoard Member
Elizabeth BonawitzBoard Member
Kristina OlsonBoard Member
Mahesh SrinivasanBoard Member
Marjorie RhodesBoard Member
Tara MandalaywalaBoard Member
Maureen CallananPast Preside
Candice MillsSecretary
Kim NguyenStudent Boar
Mia RoadovanovicStudent Boar
Pablo ChavajayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,447
Program Service Revenue
$24,000
Investment Income
$2,694
Other Revenue
$0
Change in Net Assets
$559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,582
Total Fundraising Expense$963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$34,358$22,965-$57,323
Fees for Services Other$4,107-$963$5,070
Fees for Services Accounting-$2,208-$2,208
Advertising-$1,297-$1,297
Fees for Service Investment Mgmnt Fees-$701-$701
Insurance-$696-$696
Information Technology-$287-$287
Total Functional Expenses$38,465$28,154$963$67,582
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$14
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The organization hires a management company to handle the administration and execution of the conference.”

Form 990, Page 6, Part VI, Line 11B

“The treasurer reviews the 990 before it is filed.”

Form 990, Page 6, Part VI, Line 19

“Historical 990 filings are available by contacting the organization directly.”

Filing and Contact Details

Filer

Filer Name
Cognitive Development Society
EIN
90-0475466
Phone
6038621234
Address
UNIVERSITY OF NEW HAMPSHIRE, DURHAM, NH 03824
Doing Business As
Cognitive Development Society

Signing Officer

Name
Pablo Chavajay
Title
Treasurer
Phone
6038621882
Signed
2024-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pablo Chavajay
Formed
1999
Legal Domicile
Nc
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
17

Preparer

Firm
Hlm Accounting & Tax Inc
Address
160 CLAIREMONT AVE STE 630, DECATUR, GA 30030
Preparer
Deloyd Johnson-jones CPA
Phone
4048361120
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“NONE”

Form 990, Part XI, Line 9

“Accrual to cash adjustment 22,000 r/e prior year adjustment 17,236 total 39,236”

Raw XML Appendix360 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HIRES A MANAGEMENT COMPANY TO HANDLE THE ADMINISTRATION AND EXECUTION OF THE CONFERENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HISTORICAL 990 FILINGS ARE AVAILABLE BY CONTACTING THE ORGANIZATION DIRECTLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCRUAL TO CASH ADJUSTMENT 22,000 R/E PRIOR YEAR ADJUSTMENT 17,236 TOTAL 39,236
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028154
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt038465
IRS990/TotalFunctionalExpensesGrp/TotalAmt067582
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt068141
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IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003824
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IRS990/WebsiteAddressTxt0WWW.COGDEVSOC.ORG
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0PABLO CHAVAJAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06038621882
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-20
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O PABLO CHAVAJAY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581794921
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HLM ACCOUNTING & TAX INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 CLAIREMONT AVE STE 630
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECATUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030030
ReturnHeader/PreparerPersonGrp/PhoneNum04048361120
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DELOYD JOHNSON-JONES CPA
ReturnHeader/ReturnTs02024-05-20T11:07:17-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$230,525
Liabilities
$14
Net assets
$230,511
Revenue
$68,141
Expenses
$67,582
Net income
$559
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.47$0.00$2.47$4.44$3.54$0.90
2023Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.68$0.68$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.07$0.16$1.91$2.65$2.02$0.63
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.15$1.35$0.33$0.54$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.77$0.06$1.72$0.39$0.66$0.27
2019Detailed filing. Detailed filing data is available for this year.$2.50$0.03$2.46$2.42$1.49$0.93
2018Detailed filing. Detailed filing data is available for this year.$1.54$1.54$0.08$0.52$0.45
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.01$1.78$2.48$1.95$0.53
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.22$0.20$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.37$1.37$1.33$1.03$0.30
2014Detailed filing. Detailed filing data is available for this year.$1.07$1.07$0.38$0.25$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$1.08$0.98$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.85$0.27$0.31$0.05