Big Ideas Educational Services FY2023 filing

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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, FY2023. 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.
100¢ of each $1 spent went to programs.
$108K 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

FY2023 · 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
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$108K
to officers and key staff · 8% of spending
Pay to officers and key staff is 8% of spending.
Part VII, Section A
0.2 mo
of spending, in cash
0.2 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
$522K
132% of total assets
Liabilities are 132% 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
$1.3M
+97% vs prior year
Spent
$1.3M
To programs
100%
Net assets
−$125K
By yearFY2021–FY2025
Revenue
$1.3M
FY2023▲ +97%
Tap a bar for its year
Revenue by fiscal year
FY2021$670K
FY2023$1.3M
FY2024$1.4M
FY2025$2.3M
Expenses
$1.3M
FY2023▲ +138%
Tap a bar for its year
Expenses by fiscal year
FY2021$558K
FY2023$1.3M
FY2024$1.6M
FY2025$2.0M
Net assets
−$125K
FY2023▼ -704%
Tap a bar for its year
Net assets by fiscal year
FY2021−$16K
FY2023−$125K
FY2024−$245K
FY2025$86K

From the FY2023 Form 990 (year ending July 2023) · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

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

100 cents of each dollar spent went to programs.

Program services 100% · $1.3M

Form 990 Part IX, line 25. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990; $108K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$58,293Pt VII · Sec A
Vice President
$50,131Pt 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.

Questions for Big Ideas Educational Services

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3 programs · $1.3M · in their own filed words · FY2022
01

21St Century Grant Program

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this line
$911Kprogram expense
02

The Children's Trust Program

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this line
$224Kprogram expense
03

Other

Form 990 Part III, line 4, FY2022. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this line
$190Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.3M
Ln 12
Fees for servicesLn 2g$1.3M
Money outPt IX
$1.3M
Ln 25
Programscol B$1.3M
Owns and owesPt X
−$125K
net assets · Ln 32
Cash and savingsLn 1–2$17K
Total assetsLn 16$397K
LiabilitiesLn 26$522K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$1.3M
Total revenueLn 12$1.3M
Assets in detailPt X, end of year
CashLn 1$17K
Cash and savings togetherLn 1–2$17K
Other assetsLn 15$380K
Total assetsLn 16$397K
LiabilitiesLn 26$522K
Net assetsLn 32−$125K
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 FY23End FY23
Cash and savingsLn 1–2$11K$17K
Total assetsLn 16$247K$397K
LiabilitiesLn 26$360K$522K
Net assetsLn 32−$113K−$125K
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$108K$108K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$610K$610K
Accounting feesLn 11c$7K$7K
Other fees for servicesLn 11g$434K$434K
Advertising and promotionLn 12$6K$6K
Office expensesLn 13$30K$30K
OccupancyLn 16$33K$33K
TravelLn 17$16K$16K
InterestLn 20$9K$9K
InsuranceLn 23$19K$19K
Other expenses (24a–d)Ln 24$53K$53K$0$0
Total functional expensesLn 25$1.3M$1.3M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled 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
FY2023 ViewingFiled 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 FY2023 990
Part I · Summary $1,318,090 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $684,454$1,318,090
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $684,454$1,318,090
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 $462,480$718,722
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $319,284$606,779
I-18 Total expensesPrior year $781,764$1,325,501
I-19 Revenue less expensesPrior year −$97,310−$7,411
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 $1,318,090 across 10 lines filed
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$0
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,318,090 · Unrelated business $0 · Excluded from tax $0$1,318,090
VIII-12 Total revenueRelated to mission $1,318,090 · Unrelated business $0 · Excluded from tax $0$1,318,090
Part IX · Statement of functional expenses $1,325,501 across 16 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 $108,424$108,424
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $610,298$610,298
IX-11c Accounting feesPrograms $6,866$6,866
IX-11g Other fees for servicesPrograms $434,365$434,365
IX-12 Advertising and promotionPrograms $6,330$6,330
IX-13 Office expensesPrograms $29,749$29,749
IX-16 OccupancyPrograms $33,053$33,053
IX-17 TravelPrograms $15,600$15,600
IX-20 InterestPrograms $8,638$8,638
IX-23 InsurancePrograms $19,314$19,314
IX-24 Other expenses (24a–d)Programs $52,864 · Management $0 · Fundraising $0$52,864
IX-25 Total functional expensesPrograms $1,325,501 · Management $0 · Fundraising $0$1,325,501
Part X · Balance sheet $396,998 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $11,497$17,321
X-15 Other assetsStart of year $235,404$379,677
X-16 Total assetsStart of year $246,901$396,998
X-22 Loans from officers and insidersStart of year $9,805$176,241
X-24 Unsecured notes and loans payable$346,124
X-26 Total liabilitiesStart of year $359,805$522,365
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 −$112,904−$125,367
X-32 Total net assets or fund balancesStart of year −$112,904−$125,367
X-33 Total liabilities and net assetsStart of year $246,901$396,998
Part XI · Reconciliation of net assets −$125,367 net assets at year end
XI-1 Total revenue$1,318,090
XI-2 Total expenses$1,325,501
XI-3 Revenue less expenses−$7,411
XI-4 Net assets at start of year−$112,904
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$0
XI-9 Other changes in net assets−$5,052
XI-10 Net assets at end of year−$125,367

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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