Lectica Inc Fka Dev Test Svs
Nonprofit profile at a glance
- EIN
- 271234120
- IRS 990 coverage
- 2012–2024
- Forms available
- Form 990 2024, Form 990-EZ 2017
- Location
- Northampton, MA, USA
- Phone
- 4133416938
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Standard
- Sector
- Education N.E.C.
Reported finances
- Revenue
- $91,928
- Expenses
- $163,990
- Assets
- $58,460
- Liabilities
- $61,062
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- THEO DAWSON (President)
Highest reported compensation
- THEO DAWSON (President): $81,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The organization is organized exclusively for educational, scientific and charitable purposes. Namely: (1) designing and delivering standardized, educative, evidence-based, cognitive developmental assessments, (2) engaging in related educational research and design, and (3) building knowledge about human development and education and its role in the future of society. The corporation's mission is to develop and deliver standardized and educative developmental assessments and related educational materials that address the competencies humanity requires to meet the challenges of the twenty-first century and beyond. To meet mission the organization provides services to for profit companies through its 100% owned subsidiary, development testing llc (taxed as a corporation). This is vital to accomplishing the organizations exempt purposes because without the data, there would not be enough available data.
What it reported doing in 2024
The organization designed, disseminated reliable, standardized, embeddable, skills and knowledge that individuals need in order to meet the challenges of the 21st century. Applicant accomplished this goal by 1) providing developmental assessments to students and educators, 2) conducting research in the field of learning and education and 3) providing research and other services to public agencies and educational institutions.
Operating model
- Revenue model
- Earned-program. 100% of the money available for current operations came from fees and other program revenue.
- 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. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 84
- Transparency & Controls: 100
- Accountability: 60
- Sustainability: 16
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 84%; rating input score 84
- Fundraising efficiency: $0 raised per $1 spent on fundraising; rating input score 4; 4th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Yes; rating input score 100
Accountability
- Independent voting board: 66.7%; rating input score 67; 22nd percentile among comparable filings
- Governance controls: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -78.4%; rating input score 23; 23rd percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 14; 14th percentile among comparable filings
- Liabilities to assets ratio: 1.04; rating input score 5; 5th percentile among comparable filings
- Officer compensation ratio: 49.4%; rating input score 7; 7th percentile among comparable filings
Growth
- Program expense growth: 1.2% per year; rating input score 100; 55th percentile among comparable filings
- Revenue growth: -3.4% per year; rating input score 0; 48th percentile among comparable filings
- Asset growth: 10.8% per year; rating input score 100; 81st percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 84% of spending went to programs
- Governance: 2 of 3 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $138K in reported program spending
- Leadership: top reported pay $81K · 3 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes related organizations
- Filing history: 11 filing years from 2012 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — Financial Efficiency: Fundraising efficiency scored 4/100.
- Review — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 23/100.
- High — Sustainability: Total-asset coverage ratio scored 14/100.
- High — Sustainability: Liabilities to assets ratio scored 5/100.
- High — Sustainability: Officer compensation ratio scored 7/100.