Big Ideas Educational Services

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Big Ideas creates after-school and summer programs that incorporate numerous opportunities for students to engage learning through different channels

Form 990 Part I, line 1, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$100K 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

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average surplus $65K a year · 5% of revenue · last 4 filings
A surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
89%
of spending
89% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$100K
to officers and key staff · 5% of spending
Pay to officers and key staff is 5% of spending.
Part VII, Section A
<0.1 mo
of spending, in cash
<0.1 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $11
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$315K
78% of total assets
Liabilities are 78% of assets.
Pt X · Ln 26
Independent board members
0
of 2 voting members
None of 2 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.3M
+58% vs prior year
Spent
$2.0M
To programs
89%
Net assets
$86K
By yearFY2021–FY2025
Revenue
$2.3M
FY2025▲ +58%
Tap a bar for its year
Revenue by fiscal year
FY2021$670K
FY2023$1.3M
FY2024$1.4M
FY2025$2.3M
Expenses
$2.0M
FY2025▲ +28%
Tap a bar for its year
Expenses by fiscal year
FY2021$558K
FY2023$1.3M
FY2024$1.6M
FY2025$2.0M
Net assets
$86K
FY2025▲ +135%
Tap a bar for its year
Net assets by fiscal year
FY2021−$16K
FY2023−$125K
FY2024−$245K
FY2025$86K

From the FY2025 Form 990 (year ending July 2025) · figures checked against the IRS filing · see the original

Is it real?

Yes. Exemption reinstated (2017-12-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Nov 2018.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $1.8M Management & general 11% · $213K

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

2 people listed on the 990; $100K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$50,000Pt VII · Sec A
Vice President
$50,000Pt VII · Sec A

Martha Harrell’s $50K as President is at the 7th percentile of top reported officer pay among 3395 $1–10M 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 · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2021
Martha Harrell$50,000$50,000$58,293$55,041
Mary Harrell$50,000$50,000$50,131$41,658

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 Big Ideas Educational Services executive salaries →

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 15aNo

Programs and updates

Provides after-school and summer programs for engaging student learning through diverse activities.

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2 programs · $1.8M · in their own filed words · FY2024
01

21St Century Grant Program

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this line
$1.4Mprogram expense
02

The Children's Trust Program

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this line
$416Kprogram 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$11

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.3M
Ln 12
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$46K
Gifts and grantsLn 1h$3K
Money outPt IX
$2.0M
Ln 25
Programscol B$1.8M
Managementcol C$213K
Owns and owesPt X
$86K
net assets · Ln 32
Cash and savingsLn 1–2$1K
Total assetsLn 16$401K
LiabilitiesLn 26$315K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$2.2M
Other incomeLn 4–11$46K
Total revenueLn 12$2.3M
Assets in detailPt X, end of year
CashLn 1$1K
Cash and savings togetherLn 1–2$1K
Land, buildings, equipmentLn 10c$14K
Other assetsLn 15$386K
Total assetsLn 16$401K
LiabilitiesLn 26$315K
Net assetsLn 32$86K
OperationsPt I, VI
EmployeesI 533
VolunteersI 60
Fiscal year endsHeaderJuly
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 FY25End FY25
Cash and savingsLn 1–2$41K$1K
Land, buildings, equipmentLn 10c$14K$14K
Total assetsLn 16$218K$401K
LiabilitiesLn 26$462K$315K
Net assetsLn 32−$245K$86K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$100K$100K$0$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$1.1M$894K$162K$0
Pension plan contributionsLn 8$0$0$0$0
Payroll taxesLn 10$129K$129K
Accounting feesLn 11c$10K$10K
Lobbying feesLn 11d$0$0$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$458K$458K
Advertising and promotionLn 12$3K$3K$0$0
Office expensesLn 13$102K$102K
RoyaltiesLn 15$0$0$0$0
OccupancyLn 16$48K$0$48K$0
TravelLn 17$65K$65K$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$4K$0$4K$0
InsuranceLn 23$21K$21K$0$0
Total functional expensesLn 25$2.0M$1.8M$213K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest ViewingFiled with the IRS Dec 17, 2025 $2.3M$2.0M$276K$86K 990 PDF
FY2024Filed with the IRS Apr 28, 2025 $1.4M$1.6M−$119K−$245K 990 PDF
FY2023Filed with the IRS Feb 9, 2024 $1.3M$1.3M−$7K−$125K 990 PDF
FY2022 Not on file
FY2021Filed with the IRS Feb 15, 2022 $670K$558K$112K−$16K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2025 990
Part I · Summary $2,270,157 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$3,341
I-9 Program service revenuePrior year $1,440,671$2,220,632
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$46,184
I-12 Total revenuePrior year $1,440,671$2,270,157
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 $963,501$1,285,093
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $596,467$709,179
I-18 Total expensesPrior year $1,559,968$1,994,272
I-19 Revenue less expensesPrior year −$119,297$275,885
Part VI · Governance 0 of 2 board members independent, 1 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members0
VI-15a Process for setting top official's payNo
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
Part VIII · Statement of revenue $2,270,157 across 10 lines filed
Lines not itemized here account for $46,184 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$3,341
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$3,341
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,220,632 · Unrelated business $0 · Excluded from tax $0$2,220,632
VIII-12 Total revenueRelated to mission $2,266,816 · Unrelated business $0 · Excluded from tax $0$2,270,157
Part IX · Statement of functional expenses $1,994,272 across 24 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $100,000 · Management $0 · Fundraising $0$100,000
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $894,197 · Management $161,999 · Fundraising $0$1,056,196
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $128,897$128,897
IX-11c Accounting feesPrograms $10,186$10,186
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $457,753$457,753
IX-12 Advertising and promotionPrograms $2,822 · Management $0 · Fundraising $0$2,822
IX-13 Office expensesPrograms $101,884$101,884
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $47,553 · Fundraising $0$47,553
IX-17 TravelPrograms $64,859 · Management $0 · Fundraising $0$64,859
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $3,589 · Fundraising $0$3,589
IX-23 InsurancePrograms $20,533 · Management $0 · Fundraising $0$20,533
IX-25 Total functional expensesPrograms $1,781,131 · Management $213,141 · Fundraising $0$1,994,272
Part X · Balance sheet $401,079 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $40,917$1,222
X-10c Land, buildings and equipment, netStart of year $13,690$14,344
X-15 Other assetsStart of year $163,007$385,513
X-16 Total assetsStart of year $217,614$401,079
X-22 Loans from officers and insidersStart of year $116,109$50,202
X-24 Unsecured notes and loans payableStart of year $346,124$264,484
X-26 Total liabilitiesStart of year $462,233$314,686
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year −$244,619$86,393
X-32 Total net assets or fund balancesStart of year −$244,619$86,393
X-33 Total liabilities and net assetsStart of year $217,614$401,079
Part XI · Reconciliation of net assets $86,393 net assets at year end
XI-1 Total revenue$2,270,157
XI-2 Total expenses$1,994,272
XI-3 Revenue less expenses$275,885
XI-4 Net assets at start of year−$244,619
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$55,127
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$86,393

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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