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The Banner School INC

Tax-deductible

Frederick, MD501(c)(3) EIN 52-1254968Revenue $1.9M in FY2025

On file with the IRSbannerschool.orgPo Box 81, 21705-0081 · Frederick, MDTax-exempt since Jun 1983School — 170(b)(1)(A)(ii)

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The Banner School, through its learning triangle and its diverse community of learners, provides a nurturing yet challenging environment that motivates students to become responsible citizens who lead by example

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Run by 20 volunteers and 56 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $24K a year · 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
1 mo
of spending, in cash
Fine: 1.4 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $27K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$350K
69% of total assets
Worth a look: liabilities are 69% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.9M
+35% vs prior year
Spent
$1.8M
To programs
79%
Net assets
$154K
By yearFY2020–FY2025
Revenue
$1.9M
FY2025▲ +35%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.8M
FY2022$2.2M
FY2023$2.1M
FY2024$1.4M
FY2025$1.9M
Expenses
$1.8M
FY2025▲ +8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.8M
FY2021$1.8M
FY2022$2.1M
FY2023$1.9M
FY2024$1.7M
FY2025$1.8M
Net assets
$154K
FY2025▲ +137%
Tap a bar for its year
Net assets by fiscal year
FY2020−$278K
FY2021$181K
FY2022$128K
FY2023$336K
FY2024$65K
FY2025$154K

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

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jun 1983.

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

Where the money goes

79 cents of each dollar spent went to programs.

Program services 79% · $1.4M Management & general 21% · $381K Fundraising 0% · $3K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Bob Iser
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Chad Lawyer
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See The Banner School INC executive salaries →

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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 15aYes

Programs and updates

Nurtures students in a challenging environment, motivating them to become responsible, exemplary citizens.

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Provided by the organization

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1 program · $1.4M · in their own filed words · FY2024
01

Educational instruction to approx 100 students from pre-kindergarden to eighth grade; before and after school activities; and summer camp.

$1.4Mprogram 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 · FY2024
Carver Foundation INCFY2024$26K
Delaplaine Foundation INCFY2024$1K
Total grants receivedfrom 2 funders$27K

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$316K
Other incomeLn 4–11$135K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.4M
Managementcol C$381K
Fundraisingcol D$3K
Owns and owesPt X
$154K
net assets · Ln 32
Cash and savingsLn 1–2$213K
Total assetsLn 16$503K
LiabilitiesLn 26$350K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$316K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$3K
Other incomeLn 4–11$135K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
SavingsLn 2$213K
Cash and savings togetherLn 1–2$213K
InvestmentsLn 11–13$52K
Land, buildings, equipmentLn 10c$28K
Other assetsLn 15$169K
Total assetsLn 16$503K
LiabilitiesLn 26$350K
Net assetsLn 32$154K
OperationsPt I, VI
EmployeesI 556
VolunteersI 620
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
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$228K$213K
InvestmentsLn 11–13$52K$52K
Land, buildings, equipmentLn 10c$2K$28K
Total assetsLn 16$591K$503K
LiabilitiesLn 26$526K$350K
Net assetsLn 32$65K$154K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.0M$718K$305K
Other employee benefitsLn 9$7K$6K$986
Payroll taxesLn 10$76K$54K$23K
Other fees for servicesLn 11g$13K$6K$7K
Advertising and promotionLn 12$396$396
Office expensesLn 13$20K$20K
Information technologyLn 14$12K$9K$3K
OccupancyLn 16$375K$375K
InterestLn 20$10K$10K
Depreciation, depletion and amortizationLn 22$5K$5K
InsuranceLn 23$59K$48K$11K
Other expenses (24a–d)Ln 24$152K$152K
All other expensesLn 24e$70K$56K$10K$3K
Total functional expensesLn 25$1.8M$1.4M$381K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $1.9M$1.8M$89K$154K 990 PDF
FY2024 $1.4M$1.7M−$271K$65K 990 PDF
FY2023 $2.1M$1.9M$175K$336K 990 PDF
FY2022 $2.2M$2.1M$157K$128K 990 PDF
FY2021 $1.8M$1.8M−$6K$181K 990 PDF
FY2020 $1.5M$1.8M−$290K−$278K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $1,911,373 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $73,729$316,361
I-9 Program service revenuePrior year $1,248,912$1,457,517
I-10 Investment incomePrior year $2,788$2,616
I-11 Other revenuePrior year $86,806$134,879
I-12 Total revenuePrior year $1,412,235$1,911,373
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,052,568$1,106,964
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $630,628$715,579
I-18 Total expensesPrior year $1,683,196$1,822,543
I-19 Revenue less expensesPrior year −$270,961$88,830
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-13 Written whistleblower policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,911,373 across 7 lines filed
Lines not itemized here account for $36,651 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$316,361
VIII-1h Total contributions, gifts and grants$316,361
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,457,517$1,457,517
VIII-3 Investment incomeExcluded from tax $2,616$2,616
VIII-6 Net rental income or lossExcluded from tax $8,425$8,425
VIII-8 Net income from fundraising eventsExcluded from tax $89,803$89,803
VIII-12 Total revenueRelated to mission $1,457,517 · Excluded from tax $137,495$1,911,373
Part IX · Statement of functional expenses $1,822,543 across 13 lines filed
IX-7 Other salaries and wagesPrograms $718,438 · Management $305,490$1,023,928
IX-9 Other employee benefitsPrograms $5,587 · Management $986$6,573
IX-10 Payroll taxesPrograms $53,696 · Management $22,767$76,463
IX-11g Other fees for servicesPrograms $6,141 · Management $7,270$13,411
IX-12 Advertising and promotionFundraising $396$396
IX-13 Office expensesManagement $20,240$20,240
IX-14 Information technologyPrograms $8,792 · Management $2,931$11,723
IX-16 OccupancyPrograms $375,001$375,001
IX-20 InterestPrograms $9,978$9,978
IX-22 Depreciation, depletion and amortizationPrograms $4,898$4,898
IX-23 InsurancePrograms $47,590 · Management $11,091$58,681
IX-24 Other expenses (24a–d)Programs $151,582$151,582
IX-24e All other expensesPrograms $56,445 · Management $10,185 · Fundraising $3,039$69,669
IX-25 Total functional expensesPrograms $1,438,148 · Management $380,960 · Fundraising $3,435$1,822,543
Part X · Balance sheet $503,173 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $227,510$213,260
X-4 Accounts receivableStart of year $139,613$40,372
X-10c Land, buildings and equipment, netStart of year $2,280$28,298
X-12 Other securitiesStart of year $52,243$52,243
X-15 Other assetsStart of year $169,000$169,000
X-16 Total assetsStart of year $590,646$503,173
X-17 Accounts payable and accrued expensesStart of year $20,181$25,822
X-19 Deferred revenueStart of year $323,332$178,274
X-24 Unsecured notes and loans payableStart of year $181,161$144,275
X-25 Other liabilitiesStart of year $1,150$1,150
X-26 Total liabilitiesStart of year $525,824$349,521
X-27 Net assets without donor restrictionsStart of year −$17,261$71,569
X-28 Net assets with donor restrictionsStart of year $82,083$82,083
X-32 Total net assets or fund balancesStart of year $64,822$153,652
X-33 Total liabilities and net assetsStart of year $590,646$503,173
Part XI · Reconciliation of net assets $153,652 net assets at year end
XI-1 Total revenue$1,911,373
XI-2 Total expenses$1,822,543
XI-3 Revenue less expenses$88,830
XI-4 Net assets at start of year$64,822
XI-10 Net assets at end of year$153,652

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

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