The Foundation Schools FY2021 filing

Tax-deductible

Uppr Marlboro, MD501(c)(3)Since 1975EducationEIN 23-7425256Revenue $20.8M in FY2021

On file with the IRSfoundationschools.org1330 McCormick Dr, 20774-5398 · Uppr Marlboro, MDTax-exempt since Aug 1975School — 170(b)(1)(A)(ii)

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Provide specialized educational and therapeutic programs for students with emotional disabilities.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
$1.0M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $2.0M a year · 9% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.0M
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $54K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$6.7M
40% of total assets
Looks good: liabilities are 40% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$20.8M
Spent
$17.9M
To programs
88%
Net assets
$10.1M
By yearFY2021–FY2025
Revenue
$20.8M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$20.8M
FY2022$19.8M
FY2023$22.0M
FY2024$24.8M
FY2025$25.8M
Expenses
$17.9M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$17.9M
FY2022$19.0M
FY2023$20.4M
FY2024$22.3M
FY2025$23.5M
Net assets
$10.1M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$10.1M
FY2022$10.4M
FY2023$12.3M
FY2024$15.2M
FY2025$17.6M

From the FY2021 Form 990 (year ending June 2021) · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $15.8M Management & general 11% · $1.9M Fundraising 1% · $222K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990; $1.0M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
CEO & Secretary
$238,462Pt VII · Sec A
Director of Finance
$151,461Pt VII · Sec A
Director of Human Resources
$144,545Pt VII · Sec A
Director of Comm. & Development
$133,588Pt VII · Sec A
Director of Operations
$132,701Pt VII · Sec A
Principal
$129,608Pt VII · Sec A
$116,892Pt VII · Sec A
$0Pt VII · Sec A

Gina James’s $278K as CEO & Secretary is at the 60th percentile of top reported officer pay among 3683 $10–100M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
Gina James$278,460$257,968$244,175$226,880$238,462
Michelle Lieberman$177,459$169,206$150,363$144,810$144,545
Laura Flemmings$99,682$167,801———
Yvette Colvin$162,424$159,501$138,618$133,017$132,701
Tori Wilson$160,690$152,923$139,086$129,322$129,608
Amir Malek——$92,473$154,506$151,461
Tamiko Lobaugh$141,757$136,212$121,843$116,365$116,892
Kelli Kunert———$129,342$133,588

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Foundation Schools executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers specialized education and therapy for students with emotional disabilities.

Provided by the organization

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3 programs · $15.8M · in their own filed words · FY2020
01

The Foundation Schools

The foundation schools offers a nonpublic special education program for children and adolescents in grades k-12, ages 5-21, who need an integrated education program to meet their academic and social-emotional needs.

$12.9Mprogram expense
02

The Foundation Learning Center

For the autism program known as the foundation learning center, the program was officially approved to open in august 2019 in a state-of-the-art location in landover, maryland. The foundation learning center is a full-day type 1 nonpublic special educatiion program serving students with autism spectrum disorders (asd), in grades k-8…

$2.9Mprogram expense
03

Foundation Links

Through home-based and after school outreach interventions, the foundation links program connects students and their families to quality community-based resources. For those who do not have the means to seek private therapeutic care, the foundation links program introduces accessible resources including consultation with the foundation…

$24Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$54K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$20.8M
Ln 12
Fees for servicesLn 2g$18.8M
Gifts and grantsLn 1h$1.9M
Other incomeLn 4–11$41K
Money outPt IX
$17.9M
Ln 25
Programscol B$15.8M
Managementcol C$1.9M
Fundraisingcol D$222K
Owns and owesPt X
$10.1M
net assets · Ln 32
Cash and savingsLn 1–2$9.3M
Total assetsLn 16$16.8M
LiabilitiesLn 26$6.7M
PeoplePt VI, VII
17
listed · VII A
PaidVII A7
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.9M
Government grantsLn 1e$1.4M
Noncash giftsLn 1g$110K
Fees for servicesLn 2g$18.8M
Investment incomeLn 3$22K
Other incomeLn 4–11$41K
Total revenueLn 12$20.8M
Assets in detailPt X, end of year
CashLn 1$746K
SavingsLn 2$8.6M
Cash and savings togetherLn 1–2$9.3M
Land, buildings, equipmentLn 10c$5.2M
Other assetsLn 15$222K
Total assetsLn 16$16.8M
LiabilitiesLn 26$6.7M
Net assetsLn 32$10.1M
OperationsPt I, VI
EmployeesI 5256
VolunteersI 610
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$6.6M$9.3M
Land, buildings, equipmentLn 10c$5.0M$5.2M
Total assetsLn 16$14.8M$16.8M
LiabilitiesLn 26$7.6M$6.7M
Net assetsLn 32$7.2M$10.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$434K$377K$50K$7K
Other salaries and wagesLn 7$10.7M$9.3M$1.2M$173K
Pension plan contributionsLn 8$551K$456K$84K$11K
Other employee benefitsLn 9$1.6M$1.4M$147K$8K
Payroll taxesLn 10$875K$767K$94K$14K
Legal feesLn 11b$22K$22K
Accounting feesLn 11c$46K$46K
Other fees for servicesLn 11g$775K$639K$136K$173
Office expensesLn 13$274K$229K$41K$4K
OccupancyLn 16$1.7M$1.7M$32K$2K
TravelLn 17$10K$9K$271$398
Conferences, conventions and meetingsLn 19$999$999
InterestLn 20$152K$152K
Depreciation, depletion and amortizationLn 22$397K$391K$6K
InsuranceLn 23$100K$87K$14K
Other expenses (24a–d)Ln 24$227K$215K$11K$460
All other expensesLn 24e$32K$30K$1K$95
Total functional expensesLn 25$17.9M$15.8M$1.9M$222K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $25.8M$23.5M$2.3M$17.6M 990 PDF
FY2024 $24.8M$22.3M$2.5M$15.2M 990 PDF
FY2023 $22.0M$20.4M$1.7M$12.3M 990 PDF
FY2022 $19.8M$19.0M$867K$10.4M 990 PDF
FY2021 Viewing $20.8M$17.9M$2.8M$10.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $20,783,631 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $333,879$1,898,169
I-9 Program service revenuePrior year $17,151,872$18,822,946
I-10 Investment incomePrior year $37,840$21,801
I-11 Other revenuePrior year $0$40,715
I-12 Total revenuePrior year $17,523,591$20,783,631
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $12,711,956$14,175,983
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,820,877$3,766,638
I-18 Total expensesPrior year $16,532,833$17,942,621
I-19 Revenue less expensesPrior year $990,758$2,841,010
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $20,783,631 across 8 lines filed
Lines not itemized here account for $40,715 of total revenue; see the IRS return.
VIII-1d Related organizations$10,000
VIII-1e Government grants$1,350,000
VIII-1f All other contributions, gifts and grants$538,169
VIII-1g Noncash contributions (included above)$110,114
VIII-1h Total contributions, gifts and grants$1,898,169
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $18,822,946$18,822,946
VIII-3 Investment incomeExcluded from tax $21,801$21,801
VIII-12 Total revenueRelated to mission $18,822,946 · Unrelated business $0 · Excluded from tax $62,516$20,783,631
Part IX · Statement of functional expenses $17,942,621 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $376,878 · Management $49,904 · Fundraising $6,771$433,553
IX-7 Other salaries and wagesPrograms $9,338,042 · Management $1,232,616 · Fundraising $173,348$10,744,006
IX-8 Pension plan contributionsPrograms $455,598 · Management $84,193 · Fundraising $10,760$550,551
IX-9 Other employee benefitsPrograms $1,417,627 · Management $147,373 · Fundraising $7,590$1,572,590
IX-10 Payroll taxesPrograms $767,123 · Management $93,752 · Fundraising $14,408$875,283
IX-11b Legal feesManagement $22,169$22,169
IX-11c Accounting feesManagement $46,374$46,374
IX-11g Other fees for servicesPrograms $638,559 · Management $136,266 · Fundraising $173$774,998
IX-13 Office expensesPrograms $228,874 · Management $41,033 · Fundraising $4,189$274,096
IX-16 OccupancyPrograms $1,697,020 · Management $31,659 · Fundraising $2,315$1,730,994
IX-17 TravelPrograms $9,252 · Management $271 · Fundraising $398$9,921
IX-19 Conferences, conventions and meetingsFundraising $999$999
IX-20 InterestPrograms $151,683$151,683
IX-22 Depreciation, depletion and amortizationPrograms $391,352 · Management $5,506$396,858
IX-23 InsurancePrograms $86,785 · Management $13,679$100,464
IX-24 Other expenses (24a–d)Programs $214,883 · Management $11,219 · Fundraising $460$226,562
IX-24e All other expensesPrograms $30,008 · Management $1,417 · Fundraising $95$31,520
IX-25 Total functional expensesPrograms $15,803,684 · Management $1,917,431 · Fundraising $221,506$17,942,621
Part X · Balance sheet $16,766,569 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $8,934$745,768
X-2 Savings and temporary cash investmentsStart of year $6,566,137$8,558,201
X-4 Accounts receivableStart of year $2,923,465$1,656,959
X-9 Prepaid expenses and deferred chargesStart of year $305,484$427,038
X-10c Land, buildings and equipment, netStart of year $4,950,097$5,156,191
X-15 Other assetsStart of year $66,350$222,412
X-16 Total assetsStart of year $14,820,467$16,766,569
X-17 Accounts payable and accrued expensesStart of year $1,581,049$2,260,509
X-20 Tax-exempt bond liabilitiesStart of year $4,618,357$4,409,398
X-25 Other liabilitiesStart of year $36,820$44,486
X-26 Total liabilitiesStart of year $7,609,301$6,714,393
X-27 Net assets without donor restrictionsStart of year $7,203,188$10,036,473
X-28 Net assets with donor restrictionsStart of year $7,978$15,703
X-32 Total net assets or fund balancesStart of year $7,211,166$10,052,176
X-33 Total liabilities and net assetsStart of year $14,820,467$16,766,569
Part XI · Reconciliation of net assets $10,052,176 net assets at year end
XI-1 Total revenue$20,783,631
XI-2 Total expenses$17,942,621
XI-3 Revenue less expenses$2,841,010
XI-4 Net assets at start of year$7,211,166
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$10,052,176

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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