Idea School EIN 46-4692379

Idea School FY2022 filing

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Nurtures competence, creativity, and compassion through meaningful, lifelong learning. For fiscal year 2022 it reported $1.0M in revenue, $1.1M in expenses, and $107K in net assets.Pt I

Type
Public charity (501(c)(3)) · Education
Location
Tucson, AZ
Website
www.explorebuildlearn.org
Filings
5 on file (2021–2022)
Revenue
$1.0MFY2022
Expenses
$1.1M
Net assets
$107K
People
10
Filings
5
Updates
0
More identity details & actions ⌄
EIN  46-4692379 Public charity (501(c)(3)) Tucson, AZ
Form 990 (PDF)
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →
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Size
$100K–1M
What they do
Nurtures competence, creativity, and compassion through meaningful, lifelong learning.
Leadership
Frieda Baker · Director
Money in and out
$1.0M revenue, $1.1M expenses
Bottom line
84% program efficiency
Where the money goes · FY2022
Total revenue
$1.0M
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$107K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$83K
Where spending went · Part IX cols B–D
Program services $0.84 Management & general $0.15 Fundraising $0.01
Program efficiency
84%
of spending reaches programs
Operating runway
1.2mo
months of highly liquid reserves at operating expense rate
Surplus margin
-8%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Revenue
$1.0M
FY2022▼ -5%
Expenses
$1.1M
FY2022▲ +24%
Total assets
$114K
FY2022▼ -72%
Total liabilities
$7K
FY2022▼ -97%
Total revenue
$1.0M
Pt VIII · Ln 12
Total expenses
$1.1M
Pt IX · Ln 25
Net assets
$107K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$83K
Total assetsPt X · Ln 16$114K
Program-expense ratioPt IX · col B84%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 46
Mission & Programs · Part III

Where the work happens

1 program service account for $940K of program spending, described in the organization's own filed words · FY2021.
01

During the 2021

22 school year, we provided an experiential, engaging education for a total of 60 students, k-8. Specifically, we designed a curriculum and pedagogy built upon students' intrinsic motivation to learn and make real-world connections.

$940Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CIdea School
EINHdr · item D46-4692379
Principal addressHdr · item CTucson, AZ
WebsiteHdr · item Jwww.explorebuildlearn.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MAZ
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFEducation (B24)
Ruling yearIRS BMFSep 2014

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b6
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 (FY2021); the FY2022 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Co-Director
$0Pt VII · Sec A
Co-Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Jaime Johnson’s $57K as Director is at the 50th percentile of top reported officer pay among 1616 $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 · 5 named individuals · Part VII

NameFY2025FY2021
Jaime Johnson$57,422
Bahne Kuehne$41,761
David R Higuera$35,327
Faffs Riederer$20,442
Marjorie Miller$820

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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Statement of Revenue

Part VIII
Program service revenue$569K · 55%
Contributions & grants$455K · 44%
Investment income$13K · 1%
Program service revenue55%$569K
Contributions & grants44%$455K
Investment income1%$13K
— government grantsLn 1e$212K
Total revenueLn 12$1.0M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.84 Management & general $0.15 Fundraising $0.01
Program services84%$940K
Management & general15%$165K
Fundraising1%$15K
Total functional expensesLn 25$1.1M

Balance Sheet

Part X · end of year
CashLn 1$42K
Total assetsLn 16$114K
Total liabilitiesLn 26$7K
Total net assetsLn 32$107K
Months of cash on handcomputed0.5

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $112K · Operating expenses/yr $1.1M
1.2 months
Where the money goes
Program services
Program services $940K · Total expenses $1.1M
84%
Management & General
Management & general $165K · Total expenses $1.1M
15%
Fundraising
Fundraising $15K · Total expenses $1.1M
1%
Cost to raise $1
Fundraising expense (2-yr avg) $9K · Solicited contributions (2-yr avg) $234K
$0.04 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $455K · Total revenue $1.0M
44%
Government reliance
Government grants $212K · Total revenue $1.0M
20%
Earned-income share
Program service revenue $569K · Total revenue $1.0M
55%
Investment reliance
Investment income $13K · Total revenue $1.0M
+1%
Program self-sufficiency
Program service revenue $569K · Total expenses $1.1M
51%
Growth & trend
Revenue growth (YoY)
This year $1.0M · Prior year $1.1M
-5%
Net-asset trend (YoY)
End of year $107K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.0M · Expenses $1.1M
-8%
Liabilities-to-Assets
Total liabilities — · Total assets $114K
Net-asset ratio
Net assets $107K · Total assets $114K
94%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $70K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $114K
61%
People & payroll
Highest Reported Total Compensation
Individual Frieda Baker · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $1.1M
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $475K · Total expenses $1.1M
42%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 84%
Overhead ratio 15%
Fundraising cost ratio 3%
Revenue growth -5%
Legal fee ratio 0.2%
Accounting fee ratio 0.6%

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 · received and paid
Grants received · FY2020
Total grants receivedfrom 1 funder$40K
Grants paid · 9 grants · $751K · 2020–2024
Unitemized GrantFY2024$126,009
Unitemized GrantFY2024$2,793
Unitemized GrantFY2023$110,832
Unitemized GrantFY2023$26,680
Unitemized GrantFY2022$98,582
Unitemized GrantFY2022$35,669
Unitemized GrantFY2022$480
Unitemized GrantFY2020$339,858
Unitemized GrantFY2020$10,070

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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)$629K revenue · ⤓ 990 PDF
FY2024$791K revenue · ⤓ 990 PDF
FY2023$818K revenue · ⤓ 990 PDF
FY2022$1.0M revenue · viewing · ⤓ 990 PDF
FY2021$1.1M revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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