2020-07-15T14:25:19-05:00 2018-12-31 010523282 Berry Dunn McNeil & Parker LLC PO Box 1100 Portland ME 041041100 990 2018-07-01 311668672 Measured Progress Inc MEAS 6037499102 100 Education Way Dover NH 03820 Dr Mark A Elgart President/CEO, Cognia, Inc. 6037499102 2020-07-15 1 Joseph R Byrne P01289281 2077752387 2020-07-15 69.49.157.66 2020-07-15 10:33:16 ED P E7B858A5D43A1C12EA56452E98FB06825C34A804 AFAA3DB4FE1C09EACD089651B4BEF68615A227D3 2018 2021-01-29 14:40:06Z X Dr Mark A Elgart 100 Education Way Dover NH 03820 29790359 0 X www.cognia.org X 1999 NH Improve teaching and learning by providing customized assessment products and educational services X 13 7 386 0 0 0 0 0 92067174 29722722 88911 67444 0 0 92156085 29790166 65210 10718 0 0 35113585 16361970 0 0 0 64429518 20665220 99608313 37037908 -7452228 -7247742 114478916 0 95878357 0 18600559 0 X To improve teaching and learning by providing customized assessment products and educational services. 0 1 31280122 10718 29722722 Measured Progress, Inc. provides large-scale, special population and targeted educational assessment services and products to various state and local educational systems in the United States. 31280122 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 1 297 0 1 386 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 7 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA NH NY OR X Rosario Rodriguez 8884133669 9115 Westside Parkway Alpharetta GA 30009 Daniel Caton Chair 2.00 2.00 X X 42250 0 0 Eugene White Vice Chair 2.00 2.00 X X 0 8500 0 Martin Borg President/Director 37.50 2.50 X X 341300 0 52970 Denise G Borders Director 2.00 2.00 X 0 8500 0 Karen Cowe Director 2.00 2.00 X 26250 0 0 Ellen Haley Director 2.00 2.00 X 26250 0 0 Philip S Jacobs Director 2.00 2.00 X 0 0 0 Jeff Keller Director 2.00 2.00 X 0 7000 0 Mary Jo Kirchner Director 2.00 2.00 X 0 7000 0 Jerry Peacock Director 2.00 2.00 X 0 7000 0 Paul Ramsey Director 2.00 2.00 X 26250 0 0 Richard Swartz Director 2.00 2.00 X 26250 0 0 Janet Womack Director 2.00 2.00 X 0 7000 0 Dr Mark A Elgart Past Secretary 20.00 20.00 X X 5500 694886 132983 Shelly Craig Past CFO & Treasurer 37.50 1.00 X 201210 0 31695 David Ernst Sr. VP Business Development 37.50 0.00 X 260465 0 46023 Stephen Ferrara Sr. Advisor Measurement Solutions 37.50 0.00 X 233454 0 30697 Stephen Murphy Chief Assessment Officer 37.50 1.00 X 232102 0 42069 David Christopher Picou Sr. VP Information Technology 37.50 0.00 X 202808 0 44574 Candance McCloy Sr. VP Human Resources 37.50 0.00 X 200719 0 35606 Stuart Kahl Former Founding Principal/Director 0.00 0.00 X 159628 0 23892 1984436 739886 440509 61 1 1 0 NCS Pearson 13036 Collection Center Drive Chicago IL 60693 Assessment Services 10912655 Emetric LLC 211 North Loop 1604 East Suite 170 San Antonio TX 78232 Testing Services 4570245 Kelly Services PO Box 820405 Philadelphia PA 19182 Temporary Staffing 3983625 Piedra Data Services 18001 Old Culter Road Ste 409 Miami FL 33157 Information Mgt. Services 2586739 Flagship Press 150 Flagship Drive North Andover MA 01845 Printing & Production 2239441 69 Contract Revenue 611710 29722155 29722155 Other Income 900099 567 567 29722722 46637 46637 21000 193 20807 20807 20807 29790166 29722722 0 67444 X 10718 10718 779925 660908 119017 12297983 10225413 2072570 462452 391882 70570 1991647 1692231 299416 829963 732255 97708 23042 23042 32000 32000 11621046 11515669 105377 109660 2486 107174 925059 925059 820089 561844 258245 2270266 1473369 796897 1329235 1170713 158522 10792 2954 7838 303356 303356 2385138 2354409 30729 188840 188840 Service Center Costs 510329 385068 125261 Dues & Sponsorships 116664 77161 39503 Bad Debt Expense 19704 19704 37037908 31280122 5757786 0 251210 0 4089961 0 0 25727845 0 0 0 0 0 1403196 0 0 0 5371250 0 0 2531952 0 0 2562890 0 72540612 0 114478916 0 10432691 0 699418 0 8968140 0 4981076 0 70797032 0 95878357 0 X 18600559 0 18600559 0 114478916 0 X -7247742 -11352817 X 0 0 0 X 89428573 87898164 100704073 92067174 29722722 399820706 89428573 87898164 100704073 92067174 29722722 399820706 0 0 0 399820706 5007 3366 48849 37123 46637 140982 5007 3366 48849 37123 46637 140982 89433580 87901530 100752922 92104297 29769359 399961688 0.99960 0.99980 0.00040 0.00020 X Part III, Sec. A, 2018 column(e): On December 31, 2018, Measured Progress, Inc. merged with Cognia, Inc. (F/K/A Advance Education, Inc.). Thus, the amounts shown in the 2018 column are only for the short period 7/1/18-12/31/18. X 1 11.16 0 0 0 1 0 0.00 0 0 Part II, Line 5: The City of Dover, NH is the party responsible for monitoring the easement annually, and provides Measured Progress with an easement monitoring report. Part II, Line 9: The conservation easement is not reported in the financial statements. X X X X 1 0 0 0 0 0 0 1 0 Martin Borg President/Director 326638 0 0 0 14662 0 18882 0 34088 0 394270 0 0 0 Dr Mark A Elgart Past Secretary 5500 694886 0 0 0 0 0 132983 0 0 5500 827869 0 0 Shelly Craig Past CFO & Treasurer 131191 0 0 0 70019 0 8339 0 23356 0 232905 0 0 0 David Ernst Sr. VP Business Development 202746 0 30571 0 27148 0 14601 0 31422 0 306488 0 0 0 Stephen Ferrara Sr. Advisor Measurement Solutions 228530 0 0 0 4924 0 7577 0 23120 0 264151 0 0 0 Stephen Murphy Chief Assessment Officer 229663 0 0 0 2439 0 10506 0 31563 0 274171 0 0 0 David Christopher Picou Sr. VP Information Technology 199030 0 0 0 3778 0 12578 0 31996 0 247382 0 0 0 Candance McCloy Sr. VP Human Resources 191158 0 0 0 9561 0 11644 0 23962 0 236325 0 0 0 Stuart Kahl Former Founding Principal/Director 125232 0 29904 0 4492 0 7788 0 16104 0 183520 0 0 0 Part I, Line 4a Shelly Craig, Past CFO & Treasurer, received a severance payment from the Organization in the amount of $67,784 during calendar year 2018. Part I, Line 7 All employees were eligible to earn a bonus equal to a percentage of salary based on the operating results of the Organization. The bonus amounts were capped and are considered in all compensation analysis. Cash 2018-12-31 7026366 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Accounts Receivable 2018-12-31 13589396 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Prepaid expenses and deferred charges 2018-12-31 811185 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Fixed assets 2018-12-31 5416678 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Investments - other securities 2018-12-31 2531952 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Intangible assets 2018-12-31 2477859 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Due from Related Parties 2018-12-31 68022982 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Security Deposits 2018-12-31 103930 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Deferred Financing Costs 2018-12-31 72203 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Intellectual Property 2018-12-31 3851128 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Accounts Payable & Accrued Expenses 2018-12-31 -5257892 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Deferred Revenue 2018-12-31 -2234543 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Tax Exempt Bond Liabilities 2018-12-31 -8709408 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Secured Mortgages & Notes Payable 2018-12-31 -4451231 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Due to Intercompany 2018-12-31 -71550503 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) Interest Rate Swap 2018-12-31 -455353 FMV 208613765 Cognia Inc (FKA Advanced Education Inc) 9115 Westside Parkway Alpharetta GA 30009 501(c)(3) 1 1 0 0 1 1 1 1 1 0 Part I, Line 2e: Person(s) Involved: Martin Borg Part I, Line 2e: Explanation of Involvement: Martin Borg was CEO of Measured Progress. After the merger Mr. Borg became a member of the Cognia, Inc. (F/K/A Advance Education, Inc.) board and is now an employee of Cognia, Inc. Part I, Line 6c: The amount of all tax-exempt bond liabilities outstanding at the date of merger were assumed by Cognia, Inc. (F/K/A Advance Education, Inc.), the surviving entity. Form 990, Part III, line 3 Effective 12/31/2018, Measured Progress, Inc. merged with and into Cognia, Inc. (F/K/A Advance Education, Inc.). Upon merger, all program services provided by Messured Progress, Inc. were assumed by Cognia, Inc. (F/K/A Advance Education, Inc.), the surviving entity. Form 990, Part VI, Section A, line 4 Effective 12/31/2018, Measured Progress, Inc. merged with Cognia, Inc. (F/K/A Advance Education, Inc.). As part of the merger process, the Organization filed merger documents with the applicable state departments. COpies of these documents are attached to Form 990 as required. Form 990, Part VI, Section B, line 11b The VP Finance provides all necessary information to the tax preparers. In succession, a draft of the 990s are reviewed by the VP Finance and the CFO. The CEO, CLO, and the Finance Committee of the Board review before the final is filed with the IRS. Form 990, Part VI, Section B, line 12c Each member of the Board of Directors must disclose conflicts of interest annually. If any matter comes before the Board in such a way as to give rise to a conflict of interest, the affected Director must disclose the interest in good faith in advance of any Board action or discussion, as well as any relevant and material facts that might reasonably be construed to be adverse to Measured Progress. The affected Director must also withdraw from the meeting after fulfilling the above requirements as long as the matter is under discussion. The affected Director may not participate in any vote related to the transaction or contract in question. Form 990, Part VI, Section B, line 15 The Organization maintains a compensation program which benchmarks salaries for key employees and officers against external market data for comparable organizations. Authorization follows a formal approval process. The Executive Compensation Committee of the Board of Directors is comprised of external Board members. This group is responsible for reviewing, on an annual basis, the salaries of the President and Chief Executive Officer (CEO). The review includes consideration of external market data from comparable organizations. The Board of Directors formally approves the compensation established for the President & CEO. The establishment of key employee salaries follows a formal review and approval process, which also includes an analysis of external market data and salary surveys from comparable organizations. Form 990, Part VI, Section C, line 19 The Organization fully complies with all legal disclosure requirements and makes its governing documents, conflict of interest policy, and financial statements available upon request. Form 990, Part VI, Section A Line 1: Daniel Caton, Karen Cowe, Ellen Haley, Paul Ramsey, Richard Swartz, Eugene White, Denise Borders, Jeff Keller, Mary Jo Kirchner, Jerry Peacock and Janet Womack received a stipend for serving as board members of the Measured Progress, Inc and Cognia, Inc. They received no compensation for services rendered to the Organization as employees or independent contractors. Prior to the merger with Cognia, Inc., Mark Elgart, President & CEO, of Cognia, Inc. served as Past Secretary of the Measured Progress, Inc. board. Form 990, Part IX, line 11g Other Fees: Program service expenses 3,446,914. Management and general expenses 60,262. Fundraising expenses 0. Total expenses 3,507,176. Consulting Fees: Program service expenses 8,068,755. Management and general expenses 45,115. Fundraising expenses 0. Total expenses 8,113,870. Form 990, Part XI, line 9: Change in Interest Rate Swap -108,068. Net Assets Transferred Upon Merger -11,244,749. Cognia Inc 9115 Westside Parkway Alpharetta GA 30009 208613765 Education Improvement Services GA 501(c)(3) Line 10 N/A 0 171 Watson Road of Dover Holding Corporation 100 Educational Way Dover NH 03820 200672817 Owns land and buildings of Measured Progress, Inc. NH 501(c)(3) Line 12a, I Cognia Inc 1 Southern Association of Colleges and Schools Inc 1866 Southern Lane Decatur GA 30033 580566240 Education Improvement Services GA 501(c)(3) Line 10 N/A 0 Sacs Council On Accreditation and School Improvement Inc 9115 Westside Parkway Alpharetta GA 30009 412204696 Education Improvement Services GA 501(c)(3) Line 12a, I Cognia Inc 1 Commission On Accreditation and School Improvement 9115 Westside Parkway Alpharetta GA 30009 861012205 Education Improvement Services GA 501(c)(3) Line 10 Cognia Inc 1 Southern Assoc of Colleges and Schools Commission On Colleges Inc 1866 Southern Lane Decatur GA 30033 320261810 Education Improvement Services GA 501(c)(3) Line 10 N/A 0 Career and Technical Education Consortium of States Inc 1866 Southern Lane Decatur GA 30033 383796290 Education Improvement Services GA 501(c)(3) Line 10 N/A 0 Northwest Accreditation Commission Inc 1510 Robert Street Ste 103 Boise ID 83705 930464403 Education Improvement Services ID 501(c)(3) Line 10 Cognia Inc 1 Advanced Systems in Measurement Inc 100 Education Way Dover NH 03820 020378394 Assessment (Inactive) NH Cognia Inc C 1.00000 1 Advance Education Cooperatief UA Weena-Suid 130 4e VE Verdieping 424 Rotterdam NL 3012NC School Accreditation NL Cognia Inc C 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 171 Watson Road of Dover Holding Corp K 1062941 Cash Transferred