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.
Form 990 Part IX, line 25, columns B–D. 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; $100K paid to officers and key staff (Part VII, Section 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
| Name | FY2025 | FY2024 | FY2023 | FY2021 |
|---|---|---|---|---|
| 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
Your first name shows with your question. Big Ideas Educational Services answers here, for everyone.
21St Century Grant Program
Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this lineThe Children's Trust Program
Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this lineOther
Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 47-2046607) · Dispute this lineFunders
Who pays for it.
From grant filings on record. Receipts are incomplete: individual donors are never listed.
Grants
By the numbers
The FY2024 990, line by line.
Download 990
| Line | Start FY24 | End FY24 |
|---|---|---|
| Cash and savingsLn 1–2 | $17K | $41K |
| Land, buildings, equipmentLn 10c | $14K | |
| Total assetsLn 16 | $397K | $218K |
| LiabilitiesLn 26 | $522K | $462K |
| Net assetsLn 32 | −$125K | −$245K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| 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 | $761K | $761K | $0 | $0 |
| Pension plan contributionsLn 8 | $0 | $0 | $0 | $0 |
| Other employee benefitsLn 9 | $0 | $0 | $0 | $0 |
| Payroll taxesLn 10 | $103K | $103K | $0 | $0 |
| Management feesLn 11a | $0 | $0 | $0 | $0 |
| Legal feesLn 11b | $0 | $0 | $0 | $0 |
| Accounting feesLn 11c | $6K | $6K | $0 | $0 |
| Lobbying feesLn 11d | $0 | $0 | $0 | $0 |
| Professional fundraising feesLn 11e | $0 | $0 | ||
| Investment management feesLn 11f | $0 | $0 | $0 | $0 |
| Other fees for servicesLn 11g | $312K | $312K | $0 | $0 |
| Advertising and promotionLn 12 | $7K | $7K | $0 | $0 |
| Office expensesLn 13 | $105K | $105K | $0 | $0 |
| Information technologyLn 14 | $0 | $0 | $0 | $0 |
| RoyaltiesLn 15 | $0 | $0 | $0 | $0 |
| OccupancyLn 16 | $65K | $65K | $0 | $0 |
| TravelLn 17 | $75K | $75K | $0 | $0 |
| Travel and entertainment for public officialsLn 18 | $0 | $0 | $0 | $0 |
| Conferences, conventions and meetingsLn 19 | $0 | $0 | $0 | $0 |
| InterestLn 20 | $9K | $9K | $0 | $0 |
| Payments to affiliatesLn 21 | $0 | $0 | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $720 | $0 | $720 | $0 |
| InsuranceLn 23 | $17K | $17K | $0 | $0 |
| All other expensesLn 24e | $0 | $0 | $0 | $0 |
| Total functional expensesLn 25 | $1.6M | $1.6M | $720 | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS Dec 17, 2025 | $2.3M | $2.0M | $276K | $86K | 990 PDF |
| FY2024 ViewingFiled 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
See the full FY2024 990
Part I · Summary $1,440,671 revenue, 12 lines filed
Part VI · Governance 0 of 2 board members independent, 1 to look at
Part VIII · Statement of revenue $1,440,671 across 10 lines filed
Part IX · Statement of functional expenses $1,559,968 across 30 lines filed
Part X · Balance sheet $217,614 assets, 12 lines filed
Part XI · Reconciliation of net assets −$244,619 net assets at year end
Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File
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