Nonprofit · EIN 27-1234120
LECTICA INC
Tax-exempt · NORTHAMPTON, MA 01060
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $91,928 | $163,990 | -$72,062 | $58,460 | $61,062 | -$2,602 |
| June 30, 2024 | 990 | $273,875 | $150,608 | $123,267 | $135,110 | $65,650 | $69,460 |
| June 30, 2023 | 990 | $176,554 | $163,050 | $13,504 | $62,109 | $115,916 | -$53,807 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $93,035
- Investment income
- $324
- Other revenue
- -$1,431
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $24,368
- Salaries, compensation and benefits (total)
- $27,814
- Professional fundraising fees
- $0
- Legal fees
- $1,303
- Accounting fees
- $1,210
- Occupancy
- $4,367
- Depreciation
- $4,317
- Program services (functional)
- $137,751
- Management and general (functional)
- $24,599
- Fundraising (functional)
- $1,640
Balance sheet and other
- Total assets, start of year
- $135,110
- Total assets, end of year
- $58,460
- Total liabilities, end of year
- $61,062
- Net assets, end of year
- -$2,602
- Land, buildings and equipment
- $8,032
- Net assets without donor restrictions
- -$2,602
- Gross receipts
- $91,928
- Employees
- 1
- Year formed
- 2009
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THEO DAWSON | President Trustee or director, Officer | 80 | $81,000 |
| ZACHARY STEIN | Director Trustee or director | 0.25 | $0 |
| DAVID BAPTISTA | Director Trustee or director | 0.75 | $0 |
990 for the year ended June 30, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THEO DAWSON | PRES, TREAS, CLERK Trustee or director, Officer | 80 | $20,806 |
| ZACHARY STEIN | DIRECTOR Trustee or director | 0.75 | $0 |
| DAVID BAPTISTA | DIRECTOR Trustee or director | 0.25 | $0 |
990 for the year ended June 30, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THEO DAWSON | PRES, TREAS, CLERK Trustee or director, Officer | 80 | $51,193 |
| ZACHARY STEIN | DIRECTOR Trustee or director | 0.75 | $0 |
| DAVID BAPTISTA | DIRECTOR Trustee or director | 0.25 | $0 |
Address and contacts
- Address (IRS master file)
- 35 S PARK TER, NORTHAMPTON, MA 01060-4114
- Principal officer (990 for 2024)
- THEO DAWSON, 35 SOUTH PARK TERRACE, NORTHAMPTON, MA 01060
- Signed the 990
- THEO DAWSON, President
- Phone
- (413) 341-6938
- Website
- HTTPS://LECTICA.ORG
- Return prepared by
- KELLY ROSE CPA
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 accomplishments
- 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.Expenses $137,751 · revenue $91,604
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 27-1234120
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2013
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $58,460
- Income (IRS master file)
- $91,928
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $91,928 | $163,990 | $58,460 | XML |
| 990 | June 2024 | $273,875 | $150,608 | $135,110 | IRS |
| 990 | June 2023 | $176,554 | $163,050 | $62,109 | XML |
| 990 | June 2022 | $224,562 | $240,944 | $38,730 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990-EZ | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1234120).
Questions about LECTICA INC
- What is the EIN of LECTICA INC?
- The employer identification number (EIN) of LECTICA INC is 27-1234120.
- Is LECTICA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2013.
- Are donations to LECTICA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LECTICA INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of LECTICA INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did LECTICA INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of LECTICA INC?
- The 990 for the year ended June 30, 2025 names THEO DAWSON.
- Who are the officers and directors of LECTICA INC?
- The 990 for the year ended June 30, 2025 lists 3 people; 1 received compensation from the organization, the highest $81,000 (THEO DAWSON, President).
- How much revenue does LECTICA INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $91,928, expenses of $163,990 and total assets of $58,460 at year end.
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