Human Engineering Laboratory Inc

Nonprofit profile at a glance

EIN
952149000
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Boston, MA, USA
Phone
6175361584
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Social Science

Official website

Reported finances

Revenue
$459,399
Expenses
$455,513
Assets
$21,300
Liabilities
$111,317

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • ANNE STEINER (PRESIDENT AND TREASURER)

Highest reported compensation

  • ANNE STEINER (PRESIDENT AND TREASURER): $197,835 total reported compensation
  • THOMAS JENSEN (TRUSTEE/ VP OF OPERATIONS): $160,770 total reported compensation
  • STEPHEN A GREENE (LAB DIRECTOR AND DIRECTOR): $146,749 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

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.

What it reported doing in 2024

Aptitude testing - design, development, experimental and standard administration of at least 202 series of aptitude tests. The organization provides examinees with a knowledge of their aptitude 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 pricing is provided to certain individuals referred by educational institutions, social agencies, or representatives of the court.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 70
  • Accountability: 81
  • Sustainability: 21
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 69.7%; rating input score 70
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.05; rating input score 4; 4th percentile among comparable filings
  • Liabilities to assets ratio: 5.23; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 58.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -2.6% per year; rating input score 0; 22nd percentile among comparable filings
  • Revenue growth: -2.2% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -6.9% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 69.1% of revenue deployed · 69.7% of spending went to programs
  • Governance: 6 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $317K in reported program spending
  • Leadership: top reported pay $198K · 11 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 9 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 4/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.