Top Honors Incorporated

Tax-deductible

New York, NY501(c)(3)Since 2002EducationEIN 75-3062601

This page gets seen. Tell your story. Claim this org.

Common denominator's mission is to empower young minds through math education.

501(c)(3) charity; gifts are tax-deductible.
51¢ of each $1 spent went to programs.
Run by 200 volunteers and 11 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · 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
2 of 4
filings with a surplus
Average surplus $64K a year · 9% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
51%
of spending
Worth a look: 51% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$169K
to officers and key staff · 27% of spending
Top officer’s pay higher than 97% of similar orgs
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $76K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$4K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$240K
-53% vs prior year
Spent
$620K
To programs
51%
Net assets
$104K
By yearFY2021–FY2024
Revenue
$240K
FY2024▼ -53%
Revenue by fiscal year
FY2021$827K
FY2022$751K
FY2023$730K
FY2024$516K
FY2024$240K
Expenses
$620K
FY2024▼ -14%
Expenses by fiscal year
FY2021$400K
FY2022$704K
FY2023$744K
FY2024$721K
FY2024$620K
Net assets
$104K
FY2024▼ -78%
Net assets by fiscal year
FY2021$655K
FY2022$702K
FY2023$688K
FY2024$483K
FY2024$104K

From the FY2024 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 2003.

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

Where the money goes

51 cents of each dollar spent went to programs.

Program services 51% · $315K Management & general 25% · $155K Fundraising 24% · $149K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Request edit privileges.

Who runs it and what they're paid

20 people listed on the 990; $169K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$169,497Pt VII · Sec A
Vice Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Angela Williams’s $169K as Executive Director is at the 97th percentile of top reported officer pay among 1613 $100K–1M 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

NameFY2024FY2024FY2023FY2022FY2021
Angela Williams$169,497$200,917$195,500$170,000$33,018
Julia Kang————$75,705

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 Top Honors Incorporated executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Request edit privileges.

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

Improves children's math and critical thinking skills, fostering enjoyment and identification with the subject.

Provided by the organization

This section is blank until Top Honors Incorporated claims this page.

Know this organization? Claim it to add your story

1 program service account for $315K of program spending, described in the organization's own filed words · FY2024.
01

Common denominator (CD)'S objective is to empower in-need middle school students through math education, to help them improve fundamental skills, build confidence, and thrive towards a better future. Our belief is that learning mathematics improves students' chances to pursue their education and their economic prospects.

$315Kprogram expense

Run this program? Claim this org to tell your story

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
See all 7 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$240K
Ln 12
Gifts and grantsLn 1h$243K
Fees for servicesLn 2g$20K
Investment incomeLn 3$23
Money outPt IX
$620K
Ln 25
Programscol B$315K
Managementcol C$155K
Fundraisingcol D$149K
Owns and owesPt X
$104K
net assets · Ln 32
Cash and savingsLn 1–2$33K
Total assetsLn 16$108K
LiabilitiesLn 26$4K
PeoplePt VI, VII
20
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$243K
Fees for servicesLn 2g$20K
Investment incomeLn 3$23
Total revenueLn 12$240K
Assets in detailPt X, end of year
CashLn 1$7K
SavingsLn 2$26K
Cash and savings togetherLn 1–2$33K
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$108K
LiabilitiesLn 26$4K
Net assetsLn 32$104K
OperationsPt I, VI
EmployeesI 511
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$148K$33K
Land, buildings, equipmentLn 10c$2K$3K
Total assetsLn 16$492K$108K
LiabilitiesLn 26$9K$4K
Net assetsLn 32$483K$104K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$204K$103K$50K$52K
Other salaries and wagesLn 7$199K$107K$34K$58K
Other employee benefitsLn 9$42K$22K$9K$11K
Payroll taxesLn 10$30K$16K$6K$8K
Legal feesLn 11b$160$160
Accounting feesLn 11c$28K$28K
Other fees for servicesLn 11g$53K$40K$11K$1K
Office expensesLn 13$3K$2K$260$519
Information technologyLn 14$9K$7K$2K
TravelLn 17$2K$593$34$1K
Depreciation, depletion and amortizationLn 22$1K$583$263$614
InsuranceLn 23$9K$4K$2K$4K
Other expenses (24a–d)Ln 24$39K$13K$12K$13K
All other expensesLn 24e$586$579$7
Total functional expensesLn 25$620K$315K$155K$149K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $516K$721K−$205K$483K 990 PDF
FY2023 $730K$744K−$14K$688K 990 PDF
FY2022 $751K$704K$47K$702K 990 PDF
FY2021 $827K$400K$427K$655K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2024 990 (4 parts)
Part VIII · Statement of revenue $240,495 across 6 lines filed
VIII-1f All other contributions, gifts and grants$243,180
VIII-1h Total contributions, gifts and grants$243,180
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $20,000$20,000
VIII-3 Investment incomeExcluded from tax $23$23
VIII-8 Net income from fundraising eventsExcluded from tax −$22,708−$22,708
VIII-12 Total revenueRelated to mission $20,000 · Unrelated business $0 · Excluded from tax −$22,685$240,495
Part IX · Statement of functional expenses $619,618 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $102,704 · Management $50,058 · Fundraising $51,611$204,373
IX-7 Other salaries and wagesPrograms $107,419 · Management $33,593 · Fundraising $57,731$198,743
IX-9 Other employee benefitsPrograms $21,896 · Management $8,717 · Fundraising $11,394$42,007
IX-10 Payroll taxesPrograms $15,597 · Management $6,209 · Fundraising $8,116$29,922
IX-11b Legal feesManagement $160$160
IX-11c Accounting feesManagement $28,232$28,232
IX-11g Other fees for servicesPrograms $40,000 · Management $11,244 · Fundraising $1,370$52,614
IX-13 Office expensesPrograms $2,381 · Management $260 · Fundraising $519$3,160
IX-14 Information technologyPrograms $6,529 · Management $2,285$8,814
IX-17 TravelPrograms $593 · Management $34 · Fundraising $1,044$1,671
IX-22 Depreciation, depletion and amortizationPrograms $583 · Management $263 · Fundraising $614$1,460
IX-23 InsurancePrograms $3,603 · Management $1,621 · Fundraising $3,783$9,007
IX-24 Other expenses (24a–d)Programs $13,432 · Management $12,398 · Fundraising $13,039$38,869
IX-24e All other expensesPrograms $579 · Management $7$586
IX-25 Total functional expensesPrograms $315,316 · Management $155,081 · Fundraising $149,221$619,618
Part X · Balance sheet $108,319 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $26,907$6,916
X-2 Savings and temporary cash investmentsStart of year $120,822$25,620
X-3 Pledges and grants receivableStart of year $339,842$70,250
X-9 Prepaid expenses and deferred chargesStart of year $2,595$2,544
X-10c Land, buildings and equipment, netStart of year $1,902$2,989
X-16 Total assetsStart of year $492,068$108,319
X-17 Accounts payable and accrued expensesStart of year $8,992$4,366
X-26 Total liabilitiesStart of year $8,992$4,366
X-27 Net assets without donor restrictionsStart of year $483,076$103,953
X-32 Total net assets or fund balancesStart of year $483,076$103,953
X-33 Total liabilities and net assetsStart of year $492,068$108,319
Part XI · Reconciliation of net assets $103,953 net assets at year end
XI-1 Total revenue$240,495
XI-2 Total expenses$619,618
XI-3 Revenue less expenses−$379,123
XI-4 Net assets at start of year$483,076
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$103,953

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.
Keep this kind of thing free
Keep public charity data easy to read.

Free to the public, because obviously. Like this? Pay it forward. Don't like this? Help us get better.

Card, Apple Pay or Google Pay through Stripe. One time.

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.