2026-05-15T21:59:43-04:00 2025-06-30 PwC US Tax LLP 1075 Peachtree Street Suite 2600 Atlanta GA 30309 990 2024-07-01 208613765 Cognia Inc % CHANNA WILLIAMS COGN 6783922285 9115 Westside Parkway Alpharetta GA 30009 Dr Mark A Elgart PRESIDENT/CEO 6783922285 2026-05-15 true true John B Speckhard Preparer P01463825 6784191000 2024 2025-03-06 01:10:19Z Dr Mark A Elgart 9115 Westside Parkway Alpharetta GA 30009 140431798 false X www.cognia.org X 2006 GA EDUCATION IMPROVEMENT THROUGH CONTINUOUS IMPROVEMENT SERVICES, ASSESSMENT, ACCREDITATION, RESEARCH, INNOVATION POLICY AND TECHNOLOGY. 0 0 521 0 87500 732500 135456020 133707569 243521 2101609 0 3890120 135787041 140431798 1200 0 0 0 59417413 60223503 0 0 0 67084325 65947474 126502938 126170977 9284103 14260821 94645507 105922494 53637514 52790605 41007993 53131889 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 46785385 50343575 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. 59872905 83658203 Cognia provides large-scale, special population and targeted educational assessment services and products to various state and local educational systems in the United States. 106658290 true true false true false false false false false false true false false true true false false false false true false false false false false false false false false true true false false false false false false false false true true false false false false false true true true false false false 374 0 false 521 true false false NL false false false false false false X 0 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 40.0 X 1302785 0 0 Kenneth I Bergman Chief Legal Officer 40.0 40.0 X 479930 0 0 Angela Hilliard Chief Marketing Officer 40.0 40.0 X 330736 0 0 Channa Williams Chief Financial Officer 40.0 40.0 X 328179 0 0 Chris Picou Chief Technology Officer 40.0 40.0 X 320689 0 0 Patti Ayer Chief Administrative Officer 40.0 40.0 X 305620 0 0 David Hurst Deputy Chief Accred Officer 40.0 40.0 X 276328 0 0 Gabriel Sheheane Senior VP Policy & Advocacy 40.0 40.0 X 249129 0 0 Jeffrey Rose Senior VP Leader Development 40.0 40.0 X 249078 0 0 Dr Annette Bohling Chief Global Accred. Officer 40.0 40.0 X 234332 0 0 Erin Maskwa Senior VP Portfolio Management 40.0 40.0 X 213521 0 0 Eric Gootkind Senior VP Human Resources 40.0 40.0 X 213291 0 0 Lisa Stone Senior VP Professional Learnin 40.0 40.0 X 212227 0 0 Robert White VP Facilities Operations 40.0 40.0 X 211761 0 0 Kem Hussain Senior VP International Strate 40.0 40.0 X 208706 0 0 David Shafer Chief Entrepreneur 40.0 40.0 X 197869 0 0 Marcus Lingenfelter Chief Policy Officer 40.0 40.0 X 192106 0 0 Stephen Murphy Chief Learning Officer 40.0 40.0 X 83039 0 0 Ms Karen Cowe Chair 2.0 2.0 X 42000 0 0 Mr Philip S Jacobs Vice Chair, Board Member 2.0 2.0 X 33000 0 0 Dr Eugene G White Past Chair, Board 2.0 2.0 X 30000 0 0 Dr Janet Womack Secretary, Board 2.0 2.0 X 25500 0 0 Ms Ellen Haley Board Member 2.0 2.0 X 25500 0 0 Mr Richard Swartz Board Member 2.0 2.0 X 25500 0 0 Janet Womack Board Member 2.0 2.0 X 25500 0 0 Gustavo Balderas Board of Director 2.0 2.0 X 25500 0 0 Allen Smith Board Member 2.0 2.0 X 17000 0 0 Maya Valencia Goodall Board Member 2.0 2.0 X 17000 0 0 David Driscoll Board of Director 2.0 2.0 X 17000 0 0 Mr Daniel Caton Past Chair 2.0 2.0 X 15000 0 0 Dr Denise G Borders Board Member 2.0 2.0 X 12000 0 0 Sister Camille Anne Campbell Board Member 2.0 2.0 X 12000 0 0 Benny Goodman Board of Director 2.0 2.0 X 9000 0 0 Laura Slover Board of Director 2.0 2.0 X 8500 0 0 David Damiani Board of Director 2.0 2.0 X 7500 0 0 Aradhana Kejriwal Board of Director 2.0 2.0 X 7500 0 0 Ms Mary Jo Kirchner Board Member 2.0 2.0 X 4000 0 0 Ellen Haley Board Member 0.0 0.0 X 0 0 0 5816326 0 0 18 false true false eMetric LLC 211 North Loop 1604 East Suite 170 SAN ANTONIO TX 78232 Technology Services Breakthrough Technologies LLC 1880 Oak Ave Suite 300 EVANSTON IL 60201 Technology Services ASL Ed Center LLC 1257 Worcester Road Suite 186 FRAMINGHAM MA 017015217 Professional Service 100 Foley Ave LLC 210 Commerce Way Ste 300 PORTSMOUTH NH 03801 Office Lease Color Wheel LLC 61 S Stapely Road MESA AZ 85204 Professional Service 0 20000 712500 732500 ACCREDITATION & SCHOOL IMPROVEMENT 900099 50049366 50049366 ASSESSMENT 900099 83658203 83658203 133707569 294209 294209 0 0 0 0 0 1807400 1807400 0 0 0 0 0 0 0 0 0 ERC REFUND 900099 3890120 3890120 3890120 140431798 139699298 0 0 0 0 5235698 4067418 1168280 0 38433931 29857882 8576049 4360531 3387533 972998 9055495 7034875 2020620 3137848 2437677 700171 0 53021 53021 201445 201445 0 0 0 44460767 41424874 3035893 1133566 985538 148028 1199881 1012499 187382 6022539 5667191 355348 0 2689140 2151312 537828 3582182 3104615 477567 0 0 478029 382423 95606 0 3919196 3135357 783839 552710 442168 110542 MISCELLANEOUS EXPENSE 765467 829394 -63927 PROFESSIONAL DEVELOPMENT 149621 153404 -3783 BANK CHARGES 551819 441455 110364 DUES AND SUBSCRIPTIONS 188091 142675 45416 126170977 106658290 19512687 0 13345632 20589647 0 0 0 0 25303703 26127066 0 0 0 0 0 0 0 0 1691439 1477311 37530508 13340855 26610696 24189653 0 8495873 0 0 0 0 9878755 8621330 17815282 16421614 94645507 105922494 21874243 16440907 0 0 8425109 10158216 0 9657358 0 0 0 0 5000250 0 0 0 18337912 16534124 53637514 52790605 X 41007993 53131889 0 0 41007993 53131889 94645507 105922494 14260821 -2136925 X false true true false X 218292 50000 100000 87500 732500 1188292 110690364 115223952 124068264 135456020 134001779 619440379 0 0 0 110908656 115273952 124168264 135543520 134734279 620628671 0 0 0 620628671 83942 154397 133358 243521 294209 909427 0 83942 154397 133358 243521 294209 909427 0 5697520 5697520 110992598 115428349 124301622 135787041 140726008 627235618 0.98947 0.99876 0.00145 0.00124 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true false false false false true 201379 false false 201379 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. 2644922 2644922 26001333 6906232 19095101 1150885 1150885 6913553 5723499 1190054 819468 710777 108691 24189653 DEFERRED COMPENSATION 3870440 RIGHT OF USE ASSET 12469842 OTHER ASSETS 81332 16421614 0 DEFERRED COMPENSATION 3938116 DUE TO RELATED PARTY - POST RE 471908 LEASEHOLD IMPROVEMENT LIABILIT 12124100 16534124 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. 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 974737 328048 1302785 Kenneth I Bergman Chief Legal Officer 437353 42577 479930 Dr Annette Bohling Chief Global Accred. Officer 219996 14336 234332 Angela Hilliard Chief Marketing Officer 293988 36748 330736 David Hurst Deputy Chief Accred Officer 245625 30703 276328 Chris Picou Chief Technology Officer 285057 35632 320689 David Shafer Chief Entrepreneur 185477 12392 197869 Channa Williams Chief Financial Officer 293316 34863 328179 Marcus Lingenfelter Chief Policy Officer 180075 12031 192106 Jeffrey Rose Senior VP Leader Development 221403 27675 249078 Gabriel Sheheane Senior VP Policy & Advocacy 221454 27675 249129 Patti Ayer Chief Administrative Officer 271662 33958 305620 Lisa Stone Senior VP Professional Learnin 188646 23581 212227 Kem Hussain Senior VP International Strate 185516 23190 208706 Erin Maskwa Senior VP Portfolio Management 189799 23722 213521 Robert White VP Facilities Operations 188232 23529 211761 Eric Gootkind Senior VP Human Resources 189603 23688 213291 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 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:CONTRACT SERVICES TOTAL FEES:44179325 FORM 990 PART IX LINE 11G DESCRIPTION:PAYROLL SERVICES TOTAL FEES:175405 FORM 990 PART IX LINE 11G DESCRIPTION:OTHER PROFESSIONAL SERVICES TOTAL FEES:106037 SOUTHERN ASSOCIATION OF COLLEGES AND SCH 1866 Southern Lane Decatur GA 30033 580566240 SCHOOL ACCRED GA 501(C)(3) 509(A)(2) NA false SACS COUNCIL ON ACCREDITATION AND SCHOOL 412204696 SCHOOL ACCRED GA 501(C)(3) 509(A)(3) Cognia Inc true THE COMMISSION ON ACCREDITATION AND SCHO 9115 Westside Parkway Alpharetta GA 30009 861012205 SCHOOL ACCRED GA 501(C)(3) 509(A)(2) Cognia Inc true SOUTHERN ASSOCIATION OF COLLEGES AND SCH 1866 Southern Lane Decatur GA 30033 320261810 SCHOOL ACCRED GA 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 9115 Westside Parkway Alpharetta GA 30009 930464403 SCHOOL ACCRED GA 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 Add new Name of related organization COGNIA COOPERATIEF UA Hoogoorddreef 15 Amsterdam NL 1101 BA SCHOOL ACCRED NL NA C ADVANCED SYSTEMS IN MEASUREMENT INC 100 EDUCATION WAY DOVER NH 03820 020378394 ASSESSMENT(IN NH COGNIA INC C false false false false true false false false false true false false false true true false false true Southern Association of Colleges and Schools e 120776 Book 171 WATSON ROAD OF DOVER HOLDING CORPORATION K 2611952 Book