SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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OMB No. 1545-0047
2018
Open to Public
Inspection
Name of the organization
Cognia Inc (FKA Advance Education Inc)
 
Employer identification number

20-8613765
Return Reference Explanation
FORM 990, PART VI, SECTION A, LINE 1A (VOTING RIGHTS) n/a
FORM 990, PART VI, SECTION A, LINE 4 Restated articles of incorporation were filed in July 2019 to effect the name change of the corporation to Cognia, Inc. The bylaws were also amended and restated in July 2019 to reflect the new corporation name. The amended/restated bylaws also address, board member terms, meeting requirements and committees of the Board.
FORM 990, PART VI, SECTION B, LINE 11 The President / CEO, Chief Legal Officer, and CFO 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 Trustees 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 Trustees 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 Cognia posts its Mission, Vision, and Core Values Statement on its website. The Bylaws and Governance Policies, Code of Ethics, Conflict of Interest Policy, and Whistleblower Policy are available to the public upon request.
FORM 990, PART III, LINE 2 COGNIA PROVIDES LARGE-SCALE, SPECIAL POPULATION AND TARGETED EDUCATIONAL ASSESSMENT SERVICES AND PRODUCTS TO VARIOUS STATE AND LOCAL EDUCATIONAL SYSTEMS IN THE UNITED STATES.
FORM 990, PART XI, LINE 9 On December 31, 2018, Advance Education, Inc. merged with Measured Progress, Inc., a Delaware not-for-profit recognized as a tax-exempt organization under Section 501(c)(3) of the Code, and its wholly-owned subsidiaries, 171 Watson Road of Dover Holding Corporation and Advanced Systems in Measurement and Evaluation, Inc. The merger has been accounted for using the acquisition method of accounting, in accordance with ASC 958-805, Business Combinations, which requires, among other things, that the assets acquired and liabilities assumed be recognized at their acquisition date fair values, with the excess of assets acquired over liabilities assumed recorded as a contribution received on the consolidated statements of activities. The contribution received of $22,218,966 as part of the merger brings together two leading education nonprofits to fill a crucial gap in education.
FORM 990 PART IX LINE 11G DESCRIPTION:Contract Services TOTAL FEES:30141907
FORM 990 PART IX LINE 11G DESCRIPTION:Payroll Services TOTAL FEES:171362
FORM 990 PART IX LINE 11G DESCRIPTION:Other Professional Services TOTAL FEES:407521
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2018


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