Institute for Educational Studies FY2021 filing

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To promote integrative teaching and learning concepts through a masters program in education through the internet

501(c)(3) charity; gifts are tax-deductible.
66¢ of each $1 spent went to programs.
$131K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $52K a year · 17% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
66%
of spending
Fine: 66% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$131K
to officers and key staff · 34% of spending
Concern: pay to officers and key staff is 34% of spending; over 30%.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$15K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$232K
-41% vs prior year
Spent
$385K
To programs
66%
Net assets
$97K
By yearFY2020–FY2024
Revenue
$232K
FY2021▼ -41%
Tap a bar for its year
Revenue by fiscal year
FY2020$394K
FY2021$232K
FY2022$195K
FY2023$153K
FY2024$63K
Expenses
$385K
FY2021▲ +12%
Tap a bar for its year
Expenses by fiscal year
FY2020$345K
FY2021$385K
FY2022Not on file
FY2023Not on file
FY2024Not on file
Net assets
$97K
FY2021▼ -61%
Tap a bar for its year
Net assets by fiscal year
FY2020$250K
FY2021$97K
FY2022$58K
FY2023$16K
FY2024$8K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Aug 1988.

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

Where the money goes

66 cents of each dollar spent went to programs.

Program services 66% · $254K Management & general 34% · $132K

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

3 people listed on the 990; $131K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$54,600Pt VII · Sec A
$49,800Pt VII · Sec A
$26,400Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Warren Moliken$4,500$32,000$37,036$54,600$47,859
Sharon Moliken$4,100$28,800$33,018$49,800$43,109
Philip Snow Gang———$26,400$26,700

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers online master's degrees promoting integrated teaching and learning.

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Provided by the organization

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1 program · $254K · in their own filed words · FY2021
01

Provide a Masters in Education program online in partnership with Endicott College in Vermont. Affiliation was changed to Union Institute and University where we will offer a Master of Education degree. Our graduates have been recognized for contributions all over the world. Total students for 2021 was 31.

$254Kprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$232K
Ln 12
Fees for servicesLn 2g$208K
Gifts and grantsLn 1h$24K
Money outPt IX
$385K
Ln 25
Programscol B$254K
Managementcol C$132K
Owns and owesPt X
$97K
net assets · Ln 32
Cash and savingsLn 1–2$21K
Total assetsLn 16$112K
LiabilitiesLn 26$15K
PeoplePt VI, VII
3
listed · VII A
PaidVII A3
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$24K
Government grantsLn 1e$24K
Fees for servicesLn 2g$208K
Gains on assetsLn 7$0
Total revenueLn 12$232K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$0
Cash and savings togetherLn 1–2$21K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$85K
Other assetsLn 15$0
Total assetsLn 16$112K
LiabilitiesLn 26$15K
Net assetsLn 32$97K
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$144K$21K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$89K$85K
Total assetsLn 16$258K$112K
LiabilitiesLn 26$8K$15K
Net assetsLn 32$250K$97K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$131K$67K$63K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$828$414$414
Other employee benefitsLn 9$40K$21K$19K
Payroll taxesLn 10$12K$6K$6K
Management feesLn 11a$0
Legal feesLn 11b$35$35
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$36K$36K
Information technologyLn 14$19K$19K
RoyaltiesLn 15$0
OccupancyLn 16$33K$33K
TravelLn 17$36K$36K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$1K$1K
Other expenses (24a–d)Ln 24$65K$65K
All other expensesLn 24e$0
Total functional expensesLn 25$385K$254K$132K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $63K$8K 990 PDF
FY2023Filed with the IRS Nov 11, 2024 $153K$16K 990 PDF
FY2022Filed with the IRS Aug 29, 2023 $195K$58K 990 PDF
FY2021 ViewingFiled with the IRS Nov 7, 2022 $232K$385K−$153K$97K 990 PDF
FY2020Filed with the IRS Nov 8, 2021 $394K$345K$49K$250K 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 FY2021 990 (6 parts)
Part I · Summary $232,295 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $24,401$24,401
I-9 Program service revenuePrior year $369,972$207,894
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $394,373$232,295
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $157,823$183,812
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $187,401$201,525
I-18 Total expensesPrior year $345,224$385,337
I-19 Revenue less expensesPrior year $49,149−$153,042
Part VI · Governance 0 of 3 board members independent, 5 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $232,295 across 9 lines filed
VIII-1e Government grants$24,401
VIII-1h Total contributions, gifts and grants$24,401
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $207,894$207,894
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $207,894$232,295
Part IX · Statement of functional expenses $385,337 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $67,440 · Management $63,360$130,800
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributionsPrograms $414 · Management $414$828
IX-9 Other employee benefitsPrograms $20,587 · Management $19,311$39,898
IX-10 Payroll taxesPrograms $6,340 · Management $5,946$12,286
IX-11a Management fees$0
IX-11b Legal feesManagement $35$35
IX-11c Accounting feesManagement $1,089$1,089
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $5,461$5,461
IX-13 Office expensesManagement $36,470$36,470
IX-14 Information technologyPrograms $19,024$19,024
IX-15 Royalties$0
IX-16 OccupancyPrograms $32,704$32,704
IX-17 TravelPrograms $36,393$36,393
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationManagement $3,710$3,710
IX-23 InsuranceManagement $1,400$1,400
IX-24 Other expenses (24a–d)Programs $65,239$65,239
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $253,602 · Management $131,735 · Fundraising $0$385,337
Part X · Balance sheet $111,898 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $143,643$21,267
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $25,543$5,543
X-10c Land, buildings and equipment, netStart of year $88,798$85,088
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2$0
X-16 Total assetsStart of year $257,986$111,898
X-17 Accounts payable and accrued expensesStart of year $7,717$14,671
X-26 Total liabilitiesStart of year $7,717$14,671
X-32 Total net assets or fund balancesStart of year $250,269$97,227
X-33 Total liabilities and net assetsStart of year $257,986$111,898
Part XI · Reconciliation of net assets $97,227 net assets at year end
XI-1 Total revenue$232,295
XI-2 Total expenses$385,337
XI-3 Revenue less expenses−$153,042
XI-4 Net assets at start of year$250,269
XI-10 Net assets at end of year$97,227

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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