Cognia INC FY2021 filing

Tax-deductible

Alpharetta, GA501(c)(3)Since 2006EducationEIN 20-8613765

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Cognia, INC is dedicated to leading and empowering the education community to ensure that all learners realize their full potential while creating a world of opportunities for every learner. We drive excellence in education through continuous improvement services, assessment, accreditation, research, innovation policy and technology.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$6.0M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $3.3M a year · 3% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$6.0M
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $75K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$71.2M
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
0
of 11 voting members
Concern: none of 11 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$111.1M
-8% vs prior year
Spent
$113.8M
To programs
89%
Net assets
$31.2M
By yearFY2020–FY2024
Revenue
$111.1M
FY2021▼ -8%
Revenue by fiscal year
FY2020$121.2M
FY2021$111.1M
FY2022$115.5M
FY2023$124.3M
FY2024$135.8M
FY2024$140.4M
Expenses
$113.8M
FY2021▼ -6%
Expenses by fiscal year
FY2020$120.6M
FY2021$113.8M
FY2022$127.2M
FY2023$136.4M
FY2024$126.5M
FY2024$126.2M
Net assets
$31.2M
FY2021▼ -6%
Net assets by fiscal year
FY2020$33.0M
FY2021$31.2M
FY2022$18.6M
FY2023$31.2M
FY2024$40.9M
FY2024$53.1M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 2007.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $101.5M Management & general 11% · $12.3M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

31 people listed on the 990; $6.0M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
President/CEO
$990,105Pt VII · Sec A
Chief Operating Officer
$434,788Pt VII · Sec A
Chief Assessment Officer
$372,964Pt VII · Sec A
Former Chief Improvement Offic
$314,539Pt VII · Sec A
SR. Advisor Measurement Solut
$307,624Pt VII · Sec A
Former Chief Technology Office
$280,315Pt VII · Sec A
Chief Global Accred. Officer
$279,040Pt VII · Sec A
Former Officer
$260,463Pt VII · Sec A

Dr Mark a Elgart’s $1.3M as President/CEO is at the 83rd percentile of top reported officer pay among 674 $100M+ education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Dr Mark a Elgart$1,302,785$1,013,237$1,030,064$997,350$990,105$924,850
Kenneth I Bergman$479,930$442,187$423,086$426,098$434,788$418,958
Stephen Murphy$83,039$381,705$390,268$370,551$372,964$380,180
Mr Martin Borg———$130,091$260,463$384,647
Angela Hilliard$330,736$309,827$311,964$266,528$257,121$258,488
Dr Annette Bohling$234,332$328,990$322,565$281,279$279,040$259,662
Channa Williams$328,179$272,125————
Stephen Ferrara——$326,580$316,086$307,624$303,161

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves education through services, assessment, accreditation, research, and innovation.

Provided by the organization

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2 programs · $101.5M · in their own filed words · FY2020
01

Cognia provides large-scale, special population and targeted educational assessment services and products to various state and local educational systems in the United States.

$65.3Mprogram expense
02

Cognia, Inc. develops and applies research-based accreditation and school improvement standards, processes, procedures, expertise, and tools that cross state, regional, and international boundaries to effect continuous school improvement through ongoing external checks, support, and feedback.

$36.2Mprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$75K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$111.1M
Ln 12
Fees for servicesLn 2g$110.7M
Gifts and grantsLn 1h$218K
Investment incomeLn 3$143K
Money outPt IX
$113.8M
Ln 25
Programscol B$101.5M
Managementcol C$12.3M
Owns and owesPt X
$31.2M
net assets · Ln 32
Cash and savingsLn 1–2$17.7M
Total assetsLn 16$102.4M
LiabilitiesLn 26$71.2M
PeoplePt VI, VII
31
listed · VII A
PaidVII A31
Voting boardVI 1a11
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$218K
Government grantsLn 1e$218K
Fees for servicesLn 2g$110.7M
Investment incomeLn 3$143K
Other incomeLn 4–11$8K
Gains on assetsLn 7$59K
Total revenueLn 12$111.1M
Assets in detailPt X, end of year
CashLn 1$13.7M
SavingsLn 2$4.0M
Cash and savings togetherLn 1–2$17.7M
InvestmentsLn 11–13$9.3M
Land, buildings, equipmentLn 10c$28.4M
Other assetsLn 15$6.3M
Total assetsLn 16$102.4M
LiabilitiesLn 26$71.2M
Net assetsLn 32$31.2M
OperationsPt I, VI
EmployeesI 5521
VolunteersI 618,000
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$23.8M$17.7M
InvestmentsLn 11–13$8.3M$9.3M
Land, buildings, equipmentLn 10c$29.5M$28.4M
Total assetsLn 16$95.9M$102.4M
LiabilitiesLn 26$62.9M$71.2M
Net assetsLn 32$33.0M$31.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$2K$2K
Grants to domestic individualsLn 2$4K$4K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$6.1M$5.3M$771K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$37.5M$32.7M$4.8M
Pension plan contributionsLn 8$4.7M$4.1M$591K
Other employee benefitsLn 9$6.5M$5.7M$828K
Payroll taxesLn 10$3.1M$2.7M$393K
Management feesLn 11a$0
Legal feesLn 11b$790K$790K
Accounting feesLn 11c$254K$254K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$35.7M$34.8M$887K
Advertising and promotionLn 12$884K$846K$39K
Office expensesLn 13$1.4M$1.3M$115K
Information technologyLn 14$4.1M$3.9M$174K
RoyaltiesLn 15$0
OccupancyLn 16$5.0M$4.0M$995K
TravelLn 17$532K$476K$56K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$422K$338K$84K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$5.7M$4.6M$1.1M
InsuranceLn 23$439K$351K$88K
Other expenses (24a–d)Ln 24$773K$456K$317K
Total functional expensesLn 25$113.8M$101.5M$12.3M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $135.8M$126.5M$9.3M$40.9M 990 PDF
FY2023 $124.3M$136.4M−$12.1M$31.2M 990 PDF
FY2022 $115.5M$127.2M−$11.7M$18.6M 990 PDF
FY2021 Viewing $111.1M$113.8M−$2.7M$31.2M 990 PDF
FY2020 $121.2M$120.6M$628K$33.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $111,051,671 across 9 lines filed
VIII-1e Government grants$218,292
VIII-1h Total contributions, gifts and grants$218,292
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $110,681,964$110,681,964
VIII-3 Investment incomeExcluded from tax $83,942$83,942
VIII-5 Royalties$0
VIII-6 Net rental income or lossRelated to mission $8,400$8,400
VIII-7 Net gain or loss on sales of assets$59,073
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $110,690,364 · Excluded from tax $83,942$111,051,671
Part IX · Statement of functional expenses $113,777,335 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $1,900$1,900
IX-2 Grants to domestic individualsPrograms $4,200$4,200
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $5,298,317 · Management $771,069$6,069,386
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $32,695,099 · Management $4,758,149$37,453,248
IX-8 Pension plan contributionsPrograms $4,062,906 · Management $591,279$4,654,185
IX-9 Other employee benefitsPrograms $5,690,473 · Management $828,140$6,518,613
IX-10 Payroll taxesPrograms $2,701,950 · Management $393,217$3,095,167
IX-11a Management fees$0
IX-11b Legal feesManagement $789,635$789,635
IX-11c Accounting feesManagement $254,277$254,277
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $34,781,302 · Management $887,460$35,668,762
IX-12 Advertising and promotionPrograms $845,757 · Management $38,713$884,470
IX-13 Office expensesPrograms $1,300,456 · Management $115,413$1,415,869
IX-14 Information technologyPrograms $3,938,779 · Management $174,114$4,112,893
IX-15 Royalties$0
IX-16 OccupancyPrograms $3,980,529 · Management $995,132$4,975,661
IX-17 TravelPrograms $475,803 · Management $56,071$531,874
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $337,596 · Management $84,399$421,995
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $4,570,587 · Management $1,142,647$5,713,234
IX-23 InsurancePrograms $350,892 · Management $87,723$438,615
IX-24 Other expenses (24a–d)Programs $456,000 · Management $317,351$773,351
IX-25 Total functional expensesPrograms $101,492,546 · Management $12,284,789 · Fundraising $0$113,777,335
Part X · Balance sheet $102,388,761 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $13,496,845$13,702,774
X-2 Savings and temporary cash investmentsStart of year $10,281,432$3,958,430
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $11,316,514$25,739,191
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $1,366,575$1,791,028
X-10c Land, buildings and equipment, netStart of year $29,503,163$28,434,761
X-11 Publicly traded securitiesStart of year $5,661,322$6,640,856
X-12 Other securitiesStart of year $2,611,952$2,611,952
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $16,026,025$13,228,632
X-15 Other assetsStart of year $5,610,193$6,281,137
X-16 Total assetsStart of year $95,874,021$102,388,761
X-17 Accounts payable and accrued expensesStart of year $7,347,959$18,129,436
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $8,745,054$11,411,695
X-20 Tax-exempt bond liabilitiesStart of year $25,934,720$24,343,984
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $13,821,256$16,521,079
X-26 Total liabilitiesStart of year $62,871,423$71,227,291
X-27 Net assets without donor restrictionsStart of year $33,002,598$31,161,470
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $33,002,598$31,161,470
X-33 Total liabilities and net assetsStart of year $95,874,021$102,388,761
Part XI · Reconciliation of net assets $31,161,470 net assets at year end
XI-1 Total revenue$111,051,671
XI-2 Total expenses$113,777,335
XI-3 Revenue less expenses−$2,725,664
XI-4 Net assets at start of year$33,002,598
XI-5 Net unrealized gains (losses) on investments$884,536
XI-10 Net assets at end of year$31,161,470

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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