2024-05-15T14:45:33-05:00 2023-06-30 PwC US Tax LLP 1075 Peachtree Street Suite 2600 Atlanta GA 30309 990 2022-07-01 208613765 Cognia Inc % CHANNA WILLIAMS COGN 6783922285 9115 Westside Parkway Alpharetta GA 30009 Dr Mark A Elgart PRESIDENT/CEO 6783922285 2024-05-15 true Dr Mark A Elgart 999009999 JASON M LEVIN P01463825 6784191000 2 2022 2023-04-26 12:10:37Z Dr Mark A Elgart 9115 Westside Parkway Alpharetta GA 30009 124301623 false X www.cognia.org X 2006 GA EDUCATION IMPROVEMENT THROUGH CONTINUOUS IMPROVEMENT SERVICES, ASSESSMENT, ACCREDITATION, RESEARCH, INNOVATION POLICY AND TECHNOLOGY. 11 0 639 18000 0 50000 100000 115223953 124068265 208084 133358 0 0 115482037 124301623 11000 2400 0 0 61149881 66549816 0 0 0 66062246 69828585 127223127 136380801 -11741090 -12079178 97684546 102456937 79105148 71251747 18579398 31205190 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. false false 45051390 2400 45991508 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. It currently serves as a trusted partner to nearly 36,000 schools and school systems-employing more than five million educators and enrolling over 20 million students-across the United States and 84 other countries. 76527912 78076757 Cognia provides large-scale, special population and targeted educational assessment services and products to various state and local educational systems in the United States. 121579302 true true false true false false false false false false true false false true true true false true false true true false false false false false false false false true true false false false false false false false false false false false false false false false true true true false false true 578 0 false 639 true false false false false false false X 11 0 false false false false false false false true true false false true true true true true true true true true true CA GA IL NH NY OK OR PA TX X X CHANNA WILLIAMS 6783922285 9115 WESTSIDE PARKWAY Alpharetta GA 30009 X Dr Mark A Elgart President/CEO 40.0 0.0 X 1030064 0 0 Kenneth I Bergman Chief Legal Officer 40.0 0.0 X 423086 0 0 Stephen Murphy Chief Learning Officer 40.0 0.0 X 390268 0 0 Stephen Ferrara Measurement Solution Architect 40.0 0.0 X 326580 0 0 Dr Annette Bohling Chief Global Accred. Officer 40.0 0.0 X 322565 0 0 Angela Hilliard Chief Marketing Officer 40.0 0.0 X 311964 0 0 Chris Picou Chief Technology Officer 40.0 0.0 X 308045 0 0 David Shafer Chief Entrepreneur 40.0 0.0 X 297568 0 0 Marcus Lingenfelter Chief Policy Officer 40.0 0.0 X 283272 0 0 David Sanderson VP Measurement Services 40.0 0.0 X 249997 0 0 Michael Nering Psychometrician - Principal 40.0 0.0 X 242712 0 0 Matthew Gushta VP Research & Analytics 40.0 0.0 X 231981 0 0 Jeffrey Rose Senior VP Leader Development 40.0 0.0 X 230157 0 0 Gabriel Sheheane Senior VP Policy & Advocacy 40.0 0.0 X 230157 0 0 Renee Blackmar Sr. VP Finance 40.0 0.0 X 227697 0 0 David Hurst Deputy Chief Accred Officer 40.0 0.0 X 221334 0 0 Dr Vicki Denmark Chief Architect 0.0 0.0 X 128520 0 0 Dr Eugene G White Past Chair, Board 2.0 0.0 X 32500 0 0 Ms Karen Cowe Chair 0.0 0.0 X 29000 0 0 Mr Philip S Jacobs Vice Chair, Board Member 2.0 0.0 X 22500 0 0 Dr Janet Womack Secretary, Board 2.0 0.0 X 21000 0 0 Mr Jerry Peacock Board Member 2.0 0.0 X 21000 0 0 Mr Richard Swartz Board Member 2.0 0.0 X 21000 0 0 Mr Daniel Caton Past Chair 2.0 0.0 X 19500 0 0 Dr Denise G Borders Board Member 2.0 0.0 X 16500 0 0 Ms Mary Jo Kirchner Board Member 2.0 0.0 X 14000 0 0 Ms Ellen Haley Board Member 2.0 0.0 X 14000 0 0 Dr Paul Ramsey Board Member 2.0 0.0 X 14000 0 0 Mr Martin Borg Special Consultant 40.0 0.0 X 0 0 0 5638967 0 0 17 false true false eMetric LLC 211 North Loop 1604 East Suite 170 SAN ANTONIO TX 78232 Technology Services 5691322 Breakthrough Technologies LLC 1880 Oak Ave Suite 300 EVANSTON IL 60201 Technology Services 846463 Riverview Center 5845 Widewaters Parkway Suite 200 EAST SYRACUSE NY 13507 Office Lease ASL Ed Center LLC 1257 Worcester Road Suite 186 FRAMINGHAM MA 017015217 Professional Service 1115642 Alston and Bird LLP 1201 West Peachtree Street ATLANTA GA 30309 Legal Services 5 100000 100000 ACCREDITATION & SCHOOL IMPROVEMENT 900099 45991508 45991508 ASSESSMENT 900099 78076757 78076757 124068265 133358 133358 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 124301623 124068265 133358 2400 2400 0 0 0 5721274 4902063 819211 0 43824819 37549681 6275138 4969596 4258015 711581 8440491 7231924 1208567 3593636 3079075 514561 0 122715 122715 310729 310729 0 0 0 46494621 44669186 1825435 1074739 697279 377460 1830384 1821985 8399 4551825 4533024 18801 0 3474315 2779452 694863 5290063 4734009 556054 0 0 488054 390443 97611 0 4726901 3781521 945380 571929 457543 114386 MISCELLANEOUS EXPENSE 64314 70137 -5823 PROFESSIONAL DEVELOPMENT 229154 144373 84781 BANK CHARGES 392968 314374 78594 DUES AND SUBSCRIPTIONS 205874 162818 43056 136380801 121579302 14801499 0 10137974 10542286 0 0 0 0 24669923 20902058 0 0 0 0 0 0 0 0 1685770 2424204 40488852 12209705 33102626 28279147 5939270 6706745 2611952 2611952 0 0 13286615 12767507 6250416 18223038 97684546 102456937 20460260 25924954 0 0 8110249 9391157 12344681 11145612 0 0 0 0 2000000 5000000 0 250368 36189958 19539656 79105148 71251747 X 18579398 31205190 0 0 18579398 31205190 97684546 102456937 X -12079178 -141775 24846745 X false true X true false X 25000 9774008 218292 50000 100000 10167300 88425581 111286646 110690364 115223952 124068264 549694807 0 0 0 88450581 121060654 110908656 115273952 124168264 559862107 0 0 0 559862107 290669 136014 83942 154397 133358 798380 0 290669 136014 83942 154397 133358 798380 0 0 88741250 121196668 110992598 115428349 124301622 560660487 0.99858 0.99770 0.00142 0.00230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 278865 false false 278865 false false Part II-B, Line G Lobbying activities include engagement with state legislative bodies and members to positively influence actions and decisions affecting education policy issues. 2797461 2797461 28812284 6359474 22452810 1238899 1238899 6737546 5194166 1543380 902663 656066 246597 28279147 DEFERRED COMPENSATION 2256075 RIGHT OF USE ASSET 15966882 OTHER ASSETS 81 18223038 0 DEFERRED COMPENSATION 2256075 DUE TO RELATED PARTY - POST RE 792123 LEASEHOLD IMPROVEMENT LIABILIT 16491458 19539656 Part X, Line 2 SEE BELOW FOR THE FOOTNOTE FROM THE CONSOLIDATED FINANCIAL STATEMENTS. NOTE THERE ARE NO UNCERTAIN TAX POSITIONS FOR THE ENTITY FILING THIS FORM 990. THE COMPANY FOLLOWS THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB CODIFICATION TOPIC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. SUCH TAX POSITIONS INITIALLY AND SUBSEQUENTLY NEED TO BE MEASURED AS THE LARGEST AMOUNT OF TAX BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE TAX AUTHORITY ASSUMING FULL KNOWLEDGE OF THE POSITION AND RELEVANT FACTS. THE COMPANY BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE INCOME TAX POSITIONS TAKEN AND TO BE TAKEN ON TAX RETURNS, AND THAT ITS ACCRUALS FOR TAX LIABILITIES ARE ADEQUATE BASED ON AN ASSESSMENT OF MANY FACTORS INCLUDING EXPERIENCE AND INTERPRETATIONS OF TAX LAWS APPLIED TO THE FACTS OF EACH MATTER. THE COMPANY HAS NOT HISTORICALLY HAD SIGNIFICANT AMOUNTS OF INTEREST OR PENALTIES RELATED TO INCOME TAXES AND ANY SUCH AMOUNT WOULD BE RECORDED AS INCOME TAX EXPENSE. Middle East and North Africa 1 9 Program Services ACCREDITATION AND SCHO 335694 South America Program Services Accreditation & SchImp 123448 East Asia and the Pacific Program Services Accreditation & SchImp 29914 Europe (Including Iceland and Greenland) Program Services Accreditation & SchImp 38330 Central America and the Caribbean Program Services Accreditation & SchImp 82298 Sub-Saharan Africa Accreditation & SchImp 7759 North America Accreditation & SchImp 4077 1 9 1 9 621520 621520 false false true false false true FORM 990, SCHEDULE F, PART I, LINE 2 THE GLOBAL SERVICES SENIOR COORDINATOR MAINTAINS DETAILED RECORDS OF ALL EXPENDITURES ASSOCIATED WITH SCHOLARSHIPS AWARDED TO STUDENTS IN LATIN AMERICA THROUGH THE CARLTON BOWYER MEMORIAL SCHOLARSHIP. AN INDEPENDENT COMMITTEE SELECTS THE RECIPIENTS EACH YEAR. X X X X true true X X X X false true false false false false false false false Dr Mark A Elgart President/CEO 859776 170288 1030064 Kenneth I Bergman Chief Legal Officer 385686 37400 423086 Dr Annette Bohling Chief Global Accred. Officer 287474 35091 322565 Angela Hilliard Chief Marketing Officer 276943 35021 311964 David Hurst Deputy Chief Accred Officer 196775 24559 221334 Mr Martin Borg Special Consultant Stephen Murphy Chief Learning Officer 353039 37229 390268 Stephen Ferrara Measurement Solution Architect 292244 34336 326580 Chris Picou Chief Technology Officer 273495 34550 308045 David Shafer Chief Entrepreneur 264643 32925 297568 Michael Nering Psychometrician - Principal 215860 26852 242712 Matthew Gushta VP Research & Analytics 205343 26638 231981 David Sanderson VP Measurement Services 222340 27657 249997 Renee Blackmar Sr. VP Finance 202015 25682 227697 Marcus Lingenfelter Chief Policy Officer 251306 31966 283272 Jeffrey Rose Senior VP Leader Development 204584 25573 230157 Gabriel Sheheane Senior VP Policy & Advocacy 204584 25573 230157 FORM 990, SCHEDULE J, PART I, LINE 1A PART I, LINE 1A: CHIEF LEVEL EXECUTIVES FLY FIRST CLASS ON A NON-ROUTINE BASIS WHEN MEETING A BUSINESS NEED AND WITH PRIOR APPROVAL. PRESIDENT /CEO & CHIEF LEGAL OFFICER HAVE PRIVATE COUNTRY AND BUSINESS DINING CLUB MEMBERSHIPS. PRESIDENT/CEO'S CONTRACT STIPULATES THAT HE MAY BE REIMBURSED FOR COMPANION TRAVEL FOR CERTAIN OFFICIAL FUNCTIONS. FORM 990, SCHEDULE J, PART I, LINE 4 Dr. Mark Elgart - $132,163.17 457(F) Plan Contribution B Development Authority of Alpharetta 582418250 2021-02-01 13225000 Alpharetta HQ Bond Refinancing true true true B 2079388 0 13225000 0 0 0 0 0 0 0 0 0 true false true true B false false false false false false 0 false false false false B false false false false false false 0 0 false false B false FORM 990, PART VI, SECTION A, LINE 1A (VOTING RIGHTS) n/a FORM 990, PART VI, SECTION A, LINE 4 n/a FORM 990, PART VI, SECTION B, LINE 11 The President / CEO, CFO, and Chief Legal Officer review drafts of the Form 990 and discuss any issues with our CPA firm / preparer. The above -listed officers then share and discuss the draft of the Form 990 (with revisions, if any) with members of the Finance Committee of the Board before signing and filing the return. FORM 990, PART VI, SECTION B, LINE 12C Annually the Board of Directors discuss the Conflict of Interest Policy & Code of Ethics and sign acknowledgement forms. FORM 990, PART VI, SECTION B, LINE 15 The Compensation Committee of the Board of Directors sets the President / CEO's compensation. Their decision is based on comparables among other non-profit entities with similar revenues and similar numbers of employees. Cognia has a Salary Schedule based on Employee Pay Grade; other officers and key employees are compensated based on guidelines within the salary schedule. The President / CEO sets or approves all compensation arrangements based on current market information and employee performance. Independent information obtained through Guidestar Non-Profit Compensation Report and all compensation arrangements are approved by President/CEO. FORM 990, PART VI, SECTION C, LINE 19 Line 9 represents closing of other related party books and including the assets into Cognia's books. Interest Policy, and Whistleblower Policy are available to the public upon request. Form 990, Part XI, Section, Line 9 This represents the amount bought back by Cognia from its related entities and consolidated into one entity going forward. FORM 990 PART IX LINE 11G DESCRIPTION:CONTRACTOR SERVICES TOTAL FEES:46119054 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL SERVICES TOTAL FEES:202413 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL SERVICES TOTAL FEES:173154 SOUTHERN ASSOCIATION OF COLLEGES AND SCH 580566240 SCHOOL ACCRED 501(C)(3) 509(A)(2) NA false SACS COUNCIL ON ACCREDITATION AND SCHOOL 412204696 SCHOOL ACCRED 501(C)(3) 509(A)(3) Cognia Inc true THE COMMISSION ON ACCREDITATION AND SCHO 861012205 SCHOOL ACCRED 501(C)(3) 509(A)(2) Cognia Inc true SOUTHERN ASSOCIATION OF COLLEGES AND SCH 320261810 SCHOOL ACCRED 501(C)(3) 509(A)(2) NA false CAREER AND TECHNICAL EDUCATION CONSORTIU 383796290 SCHOOL ACCRED 501(C)(3) 509(A)(2) NA false NORTHWEST ACCREDITATION COMMISSION 930464403 SCHOOL ACCRED 501(C)(3) 509(A)(2) Cognia Inc true 171 WATSON ROAD OF DOVER HOLDING CORPORA 100 EDUCATIONAL WAY DOVER NH 03820 200672817 REAL ESTATE H NH 501 (C) (3) 509 (a) (1) COGNIA INC true COGNIA COOPERATIEF UA Hoogoorddreef 15 Amsterdam NL 1101 BA SCHOOL ACCRED NL NA C true ADVANCED SYSTEMS IN MEASUREMENT INC 100 EDUCATION WAY DOVER NH 03820 020378394 ASSESSMENT(IN NH COGNIA INC C true false false false false true false false false false false true false false false true true false false true Southern Association of Colleges and Schools e 4690 Book 171 WATSON ROAD OF DOVER HOLDING CORPORATION K 20169807 Book