Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Human Engineering Laboratory Incorporated
990 • Fiscal year 2013 • EIN 95-2149000
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
5.44x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
28th percentile
Higher net margin than 28% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 26.4% of source-year revenue.
Asset Growth
40th percentile
Faster asset growth than 40% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Balance Sheet
Assets
Down$52,956
Down $243 (-0.5%) from 2012
Net Assets
Up-$235,271
Up $93,951 (+29%) from 2012
Liabilities
Down$288,227
Down $94,194 (-25%) from 2012
Revenue And Expenses
Revenue
Up$509,254
Up $35,999 (+7.6%) from 2012
Expenses
Up$533,680
Up $128,254 (+32%) from 2012
Net Income
Down-$24,426
Down $92,255 (-136%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Nov 10, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $509,275
Mission and Program Overview
Mission
To further by research, test, measurements, publication and teaching, an understanding of human beings and of their actions, both as individuals and in groups, to make the results thereof available to the public.
To further by research, tests, measurements, publications and teaching, and understanding of human beings and of their actions both as individuals and in groups, and to make the results thereof available to the public.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $39,699 | $34,732 | ▼ $4,967 |
| Cash and Non-Interest-Bearing Accounts | $13,500 | $18,224 | ▲ $4,724 |
| Total Assets | $53,199 | $52,956 | ▼ $243 |
| Liabilities | |||
| Other Liabilities | $275,451 | $186,376 | ▼ $89,075 |
| Accounts Payable and Accrued Expenses | $93,720 | $95,151 | ▲ $1,431 |
| Deferred Revenue | $13,250 | $6,700 | ▼ $6,550 |
| Total Liabilities | $382,421 | $288,227 | ▼ $94,194 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $-329,222 | $-235,271 | ▲ $93,951 |
| Total Net Assets Fund Balance | $-329,222 | $-235,271 | ▲ $93,951 |
| Total Liabilities and Net Assets / Fund Balance | $53,199 | $52,956 | ▼ $243 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $23,749 | $740,097 | $763,846 |
| Equipment | $1,383 | $26,076 | $27,459 |
| Land | $9,600 | - | $9,600 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Ransom | Trustee/president/treasurer | - | - | $134,578 | $134,578 |
| Kurt Conover | Trustee/vice President | - | - | $119,529 | $119,529 |
| Wendy Bigelow | Trustee/director of Testing | - | - | $96,853 | $96,853 |
| William Czar | Chief Financial Officer | - | $87,592 | $2,372 | $89,964 |
| Timothy Fitzgerald | Secretary/lab Director | FT | $79,041 | $9,824 | $88,865 |
| Ellen Leifer | Trustee | - | - | $5,640 | $5,640 |
| Robert Kyle | Trustee | - | - | $2,631 | $2,631 |
Board Members and Trustees
| Name | Title |
|---|---|
| Alice Campbell | Trustee |
| Francis Macconochie | Trustee |
| Franklin Stowell | Trustee |
| Richard Bowker | Trustee |
| Richard Brehler | Trustee |
| Richard C Gershon | Trustee |
| John Arweiler | Trustee (until May 2013) |
| Andrew Kay | Trustee (until Oct. 2013) |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $403,350
- Investment Income
- $100,000
- Other Revenue
- $5,904
- Change in Net Assets
- $-24,426
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $356,750 |
| Other Expenses | $176,930 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $178,829 | - | - | $178,829 |
| Other Salaries and Wages | $63,043 | $31,412 | - | $94,455 |
| Occupancy | $43,805 | - | - | $43,805 |
| Pension Plan Contributions | $27,302 | $10,841 | - | $38,143 |
| Payroll Taxes | $20,069 | $2,791 | - | $22,860 |
| Other Employee Benefits | $20,721 | $1,742 | - | $22,463 |
| Other Expenses | $9,075 | $53,243 | - | $9,075 |
| Office Expenses | $7,997 | $839 | - | $8,836 |
| Depreciation Depletion | $4,966 | - | - | $4,966 |
| Fees for Services Accounting | - | $4,286 | - | $4,286 |
| Travel | $1,401 | $2,245 | - | $3,646 |
| Fees for Services Other | - | $3,566 | - | $3,566 |
| All Other Expenses | $2,147 | $1,243 | - | $3,390 |
| Insurance | - | $1,858 | - | $1,858 |
| Fees for Services Legal | - | $23 | - | $23 |
| Information Technology | - | $5 | - | $5 |
| Total Functional Expenses | $419,586 | $114,094 | $0 | $533,680 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Accrued Pension | $186,376 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Johnson o'connor research foundation, inc has members. The original members of the organization were the incorporators. Through the years vacancies have been filled and new individuals have become members. According to article ii section 1 of the by-laws of the organization, new members are elected by the current members by majority vote.”
Form 990, Part VI, Section A, Line 7A
“The governing body of this organization is a board of trustees, as stated in the by-laws article iii section 1 "the trustees shall be elected for a term of 1 year at the annual meeting of members, and shall serve for the term for which they have been elected and/or their successors have been duly chosen and qualified..." the board of trustees does not need member approval for any of its decisions.”
Form 990, Part VI, Section B, Line 11
“After management has reviewed the form 990 and prior to its submission, copies of the form 990 will be distributed to all members of the organization's governing body giving them the opportunity to properly review and comment on the form 990.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy is signed by each trustee annually. Monitoring possible conflicts is part of financial controls and oversight: all expense checks are signed by two individuals; all significant expenses are voted on by an executive committee of the board of trustees and approved regularly by the full board; the books and records are audited by an independent auditing firm annually. There have been no payments or loans to or purchases from any board member. Nominal legal fees for reviewing office leases have been paid to an attorney serving on the board.”
Form 990, Part VI, Section B, Line 15
“The board of trustees uses published management compensation reports from prm consulting, inc. And other available review material to set salary levels for the officers. Officers under salary review who serve on the board of trustees do not participate in salary discussions and votes by the board of trustees.”
Form 990, Part VI, Section C, Line 18
“The organization's form 990 is also available via the massachusetts attorney general's website and the guidestar website.”
Form 990, Part VI, Section C, Line 19
“The governing documents, conflict of interest policy, and financial statements are made available upon request to any individual who wishes to review them.”
Filing and Contact Details
Filer
- EIN
- 95-2149000
- Phone
- 6175361584
Signing Officer
- Name
- Rsm Mcgladrey
- Title
- CFO
- Phone
- 6175361584
- Signed
- 2014-11-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- William H Czar
- Formed
- 1939
- Legal Domicile
- Ma
- Voting Board Members
- 11
- Independent Board Members
- 7
- Employees
- 9
- Volunteers
- 6
Preparer
- Preparer
- Lynne Johnson
- Phone
- 6179129000
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in minimum pension liability 118,377.”
Financial Statement Notes
PART X, LINE 2:
“The organization follows the fasb asc 740, "income taxes", which clarifies the accounting for uncertainty in income taxes by prescribing the recognition threshold a tax position is required to meet before being recognized in the financial statements. The organization recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities. Management evaluated the organization's tax position and concluded that the organization has no material uncertainties in income taxes. The organization is no longer subject to income tax examinations by the u.s. Federal, state, or local tax authorities for years before 2010. The organization will account for interest and penalties related to uncertain tax positions, if any, as part of tax expense.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Intercompany transer form related party”
Raw XML AppendixShowing 400 of 529 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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 95151 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO FURTHER BY RESEARCH, TESTS, MEASUREMENTS, PUBLICATIONS AND TEACHING, AND UNDERSTANDING OF HUMAN BEINGS AND OF THEIR ACTIONS BOTH AS INDIVIDUALS AND IN GROUPS, AND TO MAKE THE RESULTS THEREOF AVAILABLE TO THE PUBLIC. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3390 |
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| IRS990/AuditCommitteeInd | 0 | 1 |
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| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 021161199 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 18224 |
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| IRS990/CYInvestmentIncomeAmt | 0 | 100000 |
| IRS990/CYOtherExpensesAmt | 0 | 176930 |
| IRS990/CYOtherRevenueAmt | 0 | 5904 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 403350 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -24426 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 356750 |
| IRS990/CYTotalExpensesAmt | 0 | 533680 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 509254 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 13250 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 6700 |
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| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 4966 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4966 |
| IRS990/Desc | 0 | APTITUDE TESTING - DESIGN, DEVELOPMENT, EXPERIMENTAL AND STANDARD ADMINISTRATION OF APPROXIMATELY 594 SERIES OF APTITUDE TESTS. THE ORGANIZATION PROVIDES EXAMINEES WITH A KNOWLEDGE OF THEIR APTITUDES THAT WILL HELP THEM IN MAKING DECISIONS ABOUT SCHOOL AND WORK. STATISTICS DERIVED FROM THE TESTS ARE USED IN THE ORGANIZATION'S RESEARCH IN UNDERSTANDING HUMAN ABILITIES, BOTH AS INDIVIDUALS AND IN GROUPS. THE RESULTS OF RESEARCH STUDIES ARE AVAILABLE TO THE PUBLIC. FREE OR REDUCED PRICE TESTING IS PROVIDED TO CERTAIN INDIVIDUALS REFERRED BY EDUCATIONAL INSTITUTIONS, SOCIAL AGENCIES, OR REPRESENTATIVES OF THE COURT. |
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| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 390586 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4286 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 23 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 5640 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 79138 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE (UNTIL MAY 2013) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE/PRESIDENT/TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE/VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE/DIRECTOR OF TESTING |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE (UNTIL OCT. 2013) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | CHIEF FINANCIAL OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | SECRETARY/LAB DIRECTOR |
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| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 11 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 509275 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 55 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 5 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 5 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1858 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 1858 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 100000 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 100000 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 39699 |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 800905 |
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| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO FURTHER BY RESEARCH, TESTS, MEASUREMENTS, PUBLICATION AND TEACHING, AN UNDERSTANDING OF HUMAN BEINGS AND OF THEIR ACTIONS, BOTH AS INDIVIDUALS AND IN GROUPS, AND TO MAKE THE RESULTS THEREOF AVAILABLE TO THE PUBLIC. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -235271 |
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| IRS990/OccupancyGrp/TotalAmt | 0 | 43805 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 839 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7997 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8836 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 118377 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1742 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 20721 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 22463 |
| IRS990/OtherExpensesGrp/Desc | 0 | NATIONAL OFFICE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | ALLOCATED RESEARCH COST |
| IRS990/OtherExpensesGrp/Desc | 2 | CREDIT CARD CHARGES |
| IRS990/OtherExpensesGrp/Desc | 3 | TEST SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 53243 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 29000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 11231 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9075 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 53243 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 29000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11231 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9075 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 275451 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 186376 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5870 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5870 |
| IRS990/OtherRevenueTotalAmt | 0 | 5870 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 31412 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 63043 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 94455 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2791 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20069 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 22860 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10841 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 27302 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 38143 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | WILLIAM H CZAR |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TEST RECEIPTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 403350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 403350 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | RESEARCH - RESEARCH FOCUSES ON UNDERSTANDING HUMAN BEINGS AND HUMAN ABILITIES, BOTH AS INDIVIDUALS AND IN GROUPS. DATA COLLECTION AND ANALYSIS LEADING TO PUBLISHED REPORTS MADE AVAILABLE TO THE GENERAL PUBLIC. PRESENTATION OF RESEARCH PAPERS FOR PUBLICATION IN SCHOLARLY JOURNALS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 29000 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 100017 |
| IRS990/PYOtherExpensesAmt | 0 | 133444 |
| IRS990/PYOtherRevenueAmt | 0 | 343 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 372895 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 67829 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 271982 |
| IRS990/PYTotalExpensesAmt | 0 | 405426 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 473255 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -24426 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 409254 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 100000 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 100017 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 100026 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 50001 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 50005 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 400049 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 409275 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 373312 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 364943 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 338701 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 309685 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1795916 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 100000 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 100017 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 100026 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 50001 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 50005 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 400049 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.18220 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.15140 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.81780 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.84860 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 1795916 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 409275 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 373312 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 364943 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 338701 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 309685 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 1795916 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 509275 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 473329 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 464969 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 388702 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 359690 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 2195965 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 23749 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 740097 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 763846 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1383 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 26076 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 27459 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 9600 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 9600 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 186376 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED PENSION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION FOLLOWS THE FASB ASC 740, "INCOME TAXES", WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES BY PRESCRIBING THE RECOGNITION THRESHOLD A TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION RECOGNIZES A TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITION AND CONCLUDED THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE, OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010. THE ORGANIZATION WILL ACCOUNT FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, AS PART OF TAX EXPENSE. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | INTERCOMPANY TRANSER FORM RELATED PARTY |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 34732 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 186376 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | JOHNSON O'CONNOR RESEARCH FOUNDATION, INC HAS MEMBERS. THE ORIGINAL MEMBERS OF THE ORGANIZATION WERE THE INCORPORATORS. THROUGH THE YEARS VACANCIES HAVE BEEN FILLED AND NEW INDIVIDUALS HAVE BECOME MEMBERS. ACCORDING TO ARTICLE II SECTION 1 OF THE BY-LAWS OF THE ORGANIZATION, NEW MEMBERS ARE ELECTED BY THE CURRENT MEMBERS BY MAJORITY VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE GOVERNING BODY OF THIS ORGANIZATION IS A BOARD OF TRUSTEES, AS STATED IN THE BY-LAWS ARTICLE III SECTION 1 "THE TRUSTEES SHALL BE ELECTED FOR A TERM OF 1 YEAR AT THE ANNUAL MEETING OF MEMBERS, AND SHALL SERVE FOR THE TERM FOR WHICH THEY HAVE BEEN ELECTED AND/OR THEIR SUCCESSORS HAVE BEEN DULY CHOSEN AND QUALIFIED..." THE BOARD OF TRUSTEES DOES NOT NEED MEMBER APPROVAL FOR ANY OF ITS DECISIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AFTER MANAGEMENT HAS REVIEWED THE FORM 990 AND PRIOR TO ITS SUBMISSION, COPIES OF THE FORM 990 WILL BE DISTRIBUTED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY GIVING THEM THE OPPORTUNITY TO PROPERLY REVIEW AND COMMENT ON THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONFLICT OF INTEREST POLICY IS SIGNED BY EACH TRUSTEE ANNUALLY. MONITORING POSSIBLE CONFLICTS IS PART OF FINANCIAL CONTROLS AND OVERSIGHT: ALL EXPENSE CHECKS ARE SIGNED BY TWO INDIVIDUALS; ALL SIGNIFICANT EXPENSES ARE VOTED ON BY AN EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES AND APPROVED REGULARLY BY THE FULL BOARD; THE BOOKS AND RECORDS ARE AUDITED BY AN INDEPENDENT AUDITING FIRM ANNUALLY. THERE HAVE BEEN NO PAYMENTS OR LOANS TO OR PURCHASES FROM ANY BOARD MEMBER. NOMINAL LEGAL FEES FOR REVIEWING OFFICE LEASES HAVE BEEN PAID TO AN ATTORNEY SERVING ON THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF TRUSTEES USES PUBLISHED MANAGEMENT COMPENSATION REPORTS FROM PRM CONSULTING, INC. AND OTHER AVAILABLE REVIEW MATERIAL TO SET SALARY LEVELS FOR THE OFFICERS. OFFICERS UNDER SALARY REVIEW WHO SERVE ON THE BOARD OF TRUSTEES DO NOT PARTICIPATE IN SALARY DISCUSSIONS AND VOTES BY THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S FORM 990 IS ALSO AVAILABLE VIA THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE AND THE GUIDESTAR WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST TO ANY INDIVIDUAL WHO WISHES TO REVIEW THEM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CHANGE IN MINIMUM PENSION LIABILITY 118,377. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $52,956
- Liabilities
- $288,227
- Net assets
- -$235,271
- Revenue
- $509,254
- Expenses
- $533,680
- Net income
- -$24,426