Institute for Transformative Education FY2020 filing

Tax-deductible

Tucson, AZ501(c)(3)EducationEIN 27-2888606Revenue $1.1M in FY2020

On file with the IRSchangemakerhighschool.org667 N 7th Ave, 85705-8336 · Tucson, AZTax-exempt since May 2012School — 170(b)(1)(A)(ii)

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The School's mission is to equip learners with the 21st century skills necessary for success within and beyond the school.

501(c)(3) charity; gifts are tax-deductible.
78¢ of each $1 spent went to programs.
$61K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 4
filings with a surplus
Average deficit $17K a year · 2% of revenue · last 4 filings
Concern: a surplus in 1 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
78%
of spending
Looks good: 78% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$61K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $17
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.7M
103% of total assets
Concern: liabilities are 103% of assets; over 80%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
Spent
$1.4M
To programs
78%
Net assets
−$42K
By yearFY2020–FY2023
Revenue
$1.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.0M
FY2022$1.1M
FY2023$942K
Expenses
$1.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.0M
FY2022$875K
FY2023$982K
Net assets
−$42K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020−$42K
FY2021−$60K
FY2022$168K
FY2023$128K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in May 2012.

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

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $1.1M Management & general 22% · $298K

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

5 people listed on the 990; $61K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
$60,789Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Luis Perales’s $50K as Director/CEO is at the 42nd percentile of top reported officer pay among 1613 $100K–1M 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 · 1 named individual · Part VII

NameFY2023FY2022FY2021FY2020
Luis Perales$50,180$65,205$75,934$60,789

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.

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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

Equips learners with 21st-century skills for success in and beyond school.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2019
01

The School operates in Tucson and provides educational services to students in ninth through twelfth grades. The School provided education to approximately 84 students during the 2019-2020 school year.

$1.1Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$17

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$991K
Other incomeLn 4–11$127K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.1M
Managementcol C$298K
Owns and owesPt X
−$42K
net assets · Ln 32
Cash and savingsLn 1–2$240K
Total assetsLn 16$1.7M
LiabilitiesLn 26$1.7M
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$991K
Government grantsLn 1e$989K
Other incomeLn 4–11$127K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$240K
Cash and savings togetherLn 1–2$240K
Land, buildings, equipmentLn 10c$1.3M
Total assetsLn 16$1.7M
LiabilitiesLn 26$1.7M
Net assetsLn 32−$42K
OperationsPt I, VI
EmployeesI 522
VolunteersI 60
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 FY20End FY20
Cash and savingsLn 1–2$103K$240K
Land, buildings, equipmentLn 10c$1.4M$1.3M
Total assetsLn 16$1.6M$1.7M
LiabilitiesLn 26$1.4M$1.7M
Net assetsLn 32$197K−$42K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$89K$89K$0$0
Other salaries and wagesLn 7$535K$465K$70K$0
Pension plan contributionsLn 8$2K$2K$0$0
Other employee benefitsLn 9$35K$28K$7K$0
Payroll taxesLn 10$47K$42K$5K$0
Legal feesLn 11b$11K$0$11K$0
Accounting feesLn 11c$16K$0$16K$0
Other fees for servicesLn 11g$135K$122K$13K$0
Advertising and promotionLn 12$39K$0$39K$0
Office expensesLn 13$71K$17K$54K$0
Information technologyLn 14$63K$10K$53K$0
OccupancyLn 16$159K$148K$11K$0
TravelLn 17$23K$22K$737$0
Conferences, conventions and meetingsLn 19$838$838$0$0
InterestLn 20$0$0$0$0
Depreciation, depletion and amortizationLn 22$49K$49K$0$0
InsuranceLn 23$14K$0$14K$0
Other expenses (24a–d)Ln 24$69K$64K$5K$0
Total functional expensesLn 25$1.4M$1.1M$298K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $942K$982K−$41K$128K 990 PDF
FY2022 $1.1M$875K$228K$168K 990 PDF
FY2021 $1.0M$1.0M−$17K−$60K 990 PDF
FY2020 Viewing $1.1M$1.4M−$240K−$42K 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 FY2020 990 (6 parts)
Part I · Summary $1,117,623 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $27,014$990,621
I-9 Program service revenuePrior year $1,291,298$0
I-10 Investment income$0
I-11 Other revenuePrior year $744$127,002
I-12 Total revenuePrior year $1,319,056$1,117,623
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $640,827$707,750
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $673,092$649,626
I-18 Total expensesPrior year $1,313,919$1,357,376
I-19 Revenue less expensesPrior year $5,137−$239,753
Part VI · Governance 4 of 4 board members independent, no flags
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
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 $1,117,623 across 6 lines filed
Lines not itemized here account for $21,713 of total revenue; see the IRS return.
VIII-1e Government grants$989,345
VIII-1f All other contributions, gifts and grants$1,276
VIII-1h Total contributions, gifts and grants$990,621
VIII-6 Net rental income or lossRelated to mission $80,521$80,521
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $24,768 · Unrelated business $0 · Excluded from tax $0$24,768
VIII-12 Total revenueRelated to mission $127,002 · Unrelated business $0 · Excluded from tax $0$1,117,623
Part IX · Statement of functional expenses $1,357,376 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $89,058 · Management $0 · Fundraising $0$89,058
IX-7 Other salaries and wagesPrograms $465,445 · Management $69,796 · Fundraising $0$535,241
IX-8 Pension plan contributionsPrograms $1,612 · Management $0 · Fundraising $0$1,612
IX-9 Other employee benefitsPrograms $28,439 · Management $6,549 · Fundraising $0$34,988
IX-10 Payroll taxesPrograms $41,579 · Management $5,272 · Fundraising $0$46,851
IX-11b Legal feesPrograms $0 · Management $11,095 · Fundraising $0$11,095
IX-11c Accounting feesPrograms $0 · Management $16,400 · Fundraising $0$16,400
IX-11g Other fees for servicesPrograms $122,499 · Management $12,742 · Fundraising $0$135,241
IX-12 Advertising and promotionPrograms $0 · Management $38,892 · Fundraising $0$38,892
IX-13 Office expensesPrograms $16,891 · Management $53,976 · Fundraising $0$70,867
IX-14 Information technologyPrograms $9,961 · Management $53,200 · Fundraising $0$63,161
IX-16 OccupancyPrograms $147,726 · Management $10,841 · Fundraising $0$158,567
IX-17 TravelPrograms $22,383 · Management $737 · Fundraising $0$23,120
IX-19 Conferences, conventions and meetingsPrograms $838 · Management $0 · Fundraising $0$838
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $48,642 · Management $0 · Fundraising $0$48,642
IX-23 InsurancePrograms $0 · Management $14,133 · Fundraising $0$14,133
IX-24 Other expenses (24a–d)Programs $63,923 · Management $4,747 · Fundraising $0$68,670
IX-25 Total functional expensesPrograms $1,058,996 · Management $298,380 · Fundraising $0$1,357,376
Part X · Balance sheet $1,674,288 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $103,409$240,210
X-4 Accounts receivableStart of year $98,176$87,246
X-10c Land, buildings and equipment, netStart of year $1,395,474$1,346,832
X-16 Total assetsStart of year $1,597,569$1,674,288
X-17 Accounts payable and accrued expensesStart of year $43,252$106,283
X-24 Unsecured notes and loans payable$268,268
X-26 Total liabilitiesStart of year $1,400,247$1,716,719
X-27 Net assets without donor restrictionsStart of year $197,322−$42,431
X-32 Total net assets or fund balancesStart of year $197,322−$42,431
X-33 Total liabilities and net assetsStart of year $1,597,569$1,674,288
Part XI · Reconciliation of net assets −$42,431 net assets at year end
XI-1 Total revenue$1,117,623
XI-2 Total expenses$1,357,376
XI-3 Revenue less expenses−$239,753
XI-4 Net assets at start of year$197,322
XI-10 Net assets at end of year−$42,431

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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