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 tomeet 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.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$70K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $13K a year · 6% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$70K
to officers and key staff · 37% of spending
Concern: pay to officers and key staff is 37% of spending; over 30%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$96K
104% of total assets
Concern: liabilities are 104% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$265K
Spent
$188K
To programs
83%
Net assets
−$3K
By yearFY2020–FY2025
Revenue
$265K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$265K
FY2021$199K
FY2022$225K
FY2023$177K
FY2024$274K
FY2025$92K
Expenses
$188K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$188K
FY2021$246K
FY2022$241K
FY2023$163K
FY2024$151K
FY2025$164K
Net assets
−$3K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$3K
FY2021−$51K
FY2022−$67K
FY2023−$54K
FY2024$69K
FY2025−$3K

From the FY2020 Form 990 (year ending June 2020) · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2013.

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

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $156K Management & general 16% · $30K Fundraising 1% · $1K

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

3 people listed on the 990; $70K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Pres, Treas,
$70,227Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Theo Dawson’s $81K as President is at the 94th percentile of top reported officer pay among 146 <$100K 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Theo Dawson$81,000$20,806$51,193$51,193$68,527$70,227

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
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Develops and delivers assessments and materials to build knowledge about human development for future challenges.

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Provided by the organization

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1 program · $156K · in their own filed words · FY2019
01

Organization designed, disseminated reliable, standardized, embeddable, diagnostic and educative cognitive developmental assessments of the skills and knowledge that individuals need in order to meet the challenges of the 21ST century.

$156Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$265K
Ln 12
Fees for servicesLn 2g$245K
Gifts and grantsLn 1h$26K
Money outPt IX
$188K
Ln 25
Programscol B$156K
Managementcol C$30K
Fundraisingcol D$1K
Owns and owesPt X
−$3K
net assets · Ln 32
Cash and savingsLn 1–2$66K
Total assetsLn 16$92K
LiabilitiesLn 26$96K
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fees for servicesLn 2g$245K
Total revenueLn 12$265K
Assets in detailPt X, end of year
CashLn 1$66K
Cash and savings togetherLn 1–2$66K
Land, buildings, equipmentLn 10c$1
Total assetsLn 16$92K
LiabilitiesLn 26$96K
Net assetsLn 32−$3K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$24K$66K
Land, buildings, equipmentLn 10c$325$1
Total assetsLn 16$36K$92K
LiabilitiesLn 26$117K$96K
Net assetsLn 32−$81K−$3K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$90K$75K$13K$897
Payroll taxesLn 10$10K$8K$1K$98
Accounting feesLn 11c$2K$867$868
Other fees for servicesLn 11g$59K$50K$9K
Advertising and promotionLn 12$29$29
Office expensesLn 13$792$654$115$23
OccupancyLn 16$12K$10K$2K$354
TravelLn 17$754$754
Depreciation, depletion and amortizationLn 22$326$326
InsuranceLn 23$3K$1K$1K
Other expenses (24a–d)Ln 24$9K$7K$2K$16
All other expensesLn 24e$2K$2K$301
Total functional expensesLn 25$188K$156K$30K$1K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $92K$164K−$72K−$3K 990 PDF
FY2024 $274K$151K$123K$69K 990 PDF
FY2023 $177K$163K$14K−$54K 990 PDF
FY2022 $225K$241K−$16K−$67K 990 PDF
FY2021 $199K$246K−$47K−$51K 990 PDF
FY2020 Viewing $265K$188K$78K−$3K 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 FY2020 990 (6 parts)
Part I · Summary $265,408 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16$25,505
I-9 Program service revenuePrior year $174,121$244,733
I-10 Investment income$0
I-11 Other revenuePrior year −$10,403−$4,830
I-12 Total revenuePrior year $163,734$265,408
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $160,266$99,342
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $84,690$88,229
I-18 Total expensesPrior year $244,956$187,571
I-19 Revenue less expensesPrior year −$81,222$77,837
Part VI · Governance 4 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $265,408 across 5 lines filed
Lines not itemized here account for −$4,599 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$25,505
VIII-1h Total contributions, gifts and grants$25,505
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $249,332$249,332
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax −$4,830−$4,830
VIII-12 Total revenueRelated to mission $244,733 · Excluded from tax −$4,830$265,408
Part IX · Statement of functional expenses $187,571 across 12 lines filed
IX-7 Other salaries and wagesPrograms $75,235 · Management $13,434 · Fundraising $897$89,566
IX-10 Payroll taxesPrograms $8,211 · Management $1,467 · Fundraising $98$9,776
IX-11c Accounting feesPrograms $867 · Management $868$1,735
IX-11g Other fees for servicesPrograms $50,005 · Management $8,824$58,829
IX-12 Advertising and promotionPrograms $29$29
IX-13 Office expensesPrograms $654 · Management $115 · Fundraising $23$792
IX-16 OccupancyPrograms $9,665 · Management $1,768 · Fundraising $354$11,787
IX-17 TravelPrograms $754$754
IX-22 Depreciation, depletion and amortizationPrograms $326$326
IX-23 InsurancePrograms $1,289 · Management $1,289$2,578
IX-24 Other expenses (24a–d)Programs $7,251 · Management $2,138 · Fundraising $16$9,405
IX-24e All other expensesPrograms $1,693 · Management $301$1,994
IX-25 Total functional expensesPrograms $155,979 · Management $30,204 · Fundraising $1,388$187,571
Part X · Balance sheet $92,388 assets, 11 lines filed
Asset lines not itemized here account for $25,944; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $24,397$66,093
X-4 Accounts receivableStart of year $8,533$350
X-10c Land, buildings and equipment, netStart of year $325$1
X-16 Total assetsStart of year $35,922$92,388
X-17 Accounts payable and accrued expensesStart of year $20,645$17,648
X-19 Deferred revenueStart of year $68,089$21,577
X-25 Other liabilitiesStart of year $28,516$56,652
X-26 Total liabilitiesStart of year $117,250$95,877
X-27 Net assets without donor restrictionsStart of year −$81,328−$3,489
X-32 Total net assets or fund balancesStart of year −$81,328−$3,489
X-33 Total liabilities and net assetsStart of year $35,922$92,388
Part XI · Reconciliation of net assets −$3,489 net assets at year end
XI-1 Total revenue$265,408
XI-2 Total expenses$187,571
XI-3 Revenue less expenses$77,837
XI-4 Net assets at start of year−$81,328
XI-9 Other changes in net assets$2
XI-10 Net assets at end of year−$3,489

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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