Needs Based Learning EIN 45-4422921

Needs Based Learning

EIN  45-4422921 Public charity (501(c)(3)) Phoenix, AZ
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Ensures a national supply of compassionate, community-minded healers for safety nets.
Leadership
Bruce Gray · President
Money in and out
$251K revenue, $61K expenses
Bottom line
92% program efficiency

Ensures a national supply of compassionate, community-minded healers for safety nets. For fiscal year 2025 it reported $251K in revenue, $61K in expenses, and $629K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$251K
Pt VIII · Ln 12
Total expenses
$61K
Pt IX · Ln 25
Net assets
$629K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $190K
Where spending went · Part IX cols B–D
Program services $0.92 Management & general $0.08
Program efficiency
92%
of spending reaches programs▼ -7% vs prior filing year
Operating runway
123.7mo
months of highly liquid reserves at operating expense rate▲ +192% vs prior filing year
Surplus margin
+76%
revenue over expenses, this year▲ +100% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$251K
FY2025▲ ×387
Expenses
$61K
FY2025▼ -51%
Total assets
$629K
FY2025▲ +43%
Total liabilities
$0
FY2025
Total revenue
$251K
Pt VIII · Ln 12
Total expenses
$61K
Pt IX · Ln 25
Net assets
$629K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$190K
Total assetsPt X · Ln 16$629K
Program-expense ratioPt IX · col B92%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410
Mission & Programs · Part III

Where the work happens

1 program service account for $56K of program spending, described in the organization's own filed words · FY2024.
01

NBL continues to promote strategies, systems programs to improve the supply of community-minded, compassionate, committed healers for the national safety-net of community health centers. The organization works to bring the community health center movement, A.T.

$56Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CNeeds Based Learning
EINHdr · item D45-4422921
Principal addressHdr · item CPhoenix, AZ
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MAZ
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFColleges & Universities (B40)
Ruling yearIRS BMFMar 2025

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a10
Independent voting membersPt VI · Ln 1b10
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants100%$250K
Investment income$877
Total revenueLn 12$251K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.92 Management & general $0.08
Program services92%$56K
Management & general8%$5K
Total functional expensesLn 25$61K

Balance Sheet

Part X · end of year
CashLn 1$629K
Total assetsLn 16$629K
Total liabilitiesLn 26$0
Total net assetsLn 32$629K
Months of cash on handcomputed123.7

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $629K · Operating expenses/yr $61K
123.7 months
Where the money goes
Program services
Program services $56K · Total expenses $61K
92%
Management & General
Management & general $5K · Total expenses $61K
8%
Fundraising
Fundraising $0 · Total expenses $61K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $83K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $250K · Total revenue $251K
100%
Government reliance
Government grants — · Total revenue $251K
Earned-income share
Program service revenue $0 · Total revenue $251K
0%
Investment reliance
Investment income $877 · Total revenue $251K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $61K
0%
Growth & trend
Revenue growth (YoY)
This year $251K · Prior year $648
Prior-year revenue below floor — showing dollar change
Revenue CAGR
FY2020 $250K · FY2024 $251K
0%
Net-asset trend (YoY)
End of year $629K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $251K · Expenses $61K
+76%
Liabilities-to-Assets
Total liabilities — · Total assets $629K
Net-asset ratio
Net assets $629K · Total assets $629K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $629K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Bruce Gray · Reported title PRESIDENT · Highest reported compensation $0 · Total expenses $61K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $61K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 92%
Overhead ratio 8%
Fundraising cost ratio 0%
Revenue growth ×387
Investment management fee ratio 0%
Legal fee ratio 5%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$250K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$251K revenue · viewing · ⤓ 990 PDF
FY2024$648 revenue · ⤓ 990 PDF
FY2023$531 revenue · ⤓ 990 PDF
FY2022$350K revenue · ⤓ 990 PDF
FY2021$250K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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