LECTICA INC FKA DEV TEST SVS

EIN: 271234120 501(c)(3) Education

NORTHAMPTON, MA

Total Revenue
$91,928
Total Expenses
$163,990
Total Assets
$58,460
Net Assets
$-2,602
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2009
Legal Domicile
MA
Principal Officer
THEO DAWSON
Phone
4133416938
Tax Period
2024-07-01 to 2025-06-30

LECTICA INC FKA DEV TEST SVS, founded in 2009, is a micro nonprofit in the Education sector that reported $92K in total revenue in fiscal year 2024. Revenue fell 66% from the prior year — a significant decline worth monitoring. Expenses of $164K exceeded revenue, resulting in a 78% operating deficit.

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.

Program Service Accomplishments

Program 1
Expenses: $137,751 Revenue: $91,604

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...

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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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0
Program Service Revenue $93,035
Investment Income $324
Other Revenue $-1,431
TOTAL REVENUE $91,928

Expense Breakdown

Grants Paid $0
Salaries & Benefits $27,814
Fundraising Expenses $1,640
Program Expenses $137,751
Other Expenses $136,176
TOTAL EXPENSES $163,990

Year-over-Year Comparison

2024 2023 Change
Revenue $91,928 $273,875 -0.7%
Expenses $163,990 $150,608 +0.1%
Net Income $-72,062 $123,267 -1.6%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
3
Independent Members
2
Employees
1
Volunteers
N/A

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
1
$81,000
Total Directors
3
$81,000
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
THEO DAWSON President 80.00
Officer Director
$81,000 $0 $81,000
ZACHARY STEIN Director 0.25
Director
$0 $0 $0
DAVID BAPTISTA Director 0.75
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $91,928 $163,990 $58,460 $-72,062
2024 No data No data No data No data
2023 $176,554 $163,050 $62,109 $13,504
2022 $224,562 $240,944 $38,730 $-16,382
2021 $198,574 $246,014 $85,435 $-47,440
2020 $265,408 $187,571 $92,388 $77,837
2019 $163,734 $244,956 $35,922 $-81,222
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