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

501(c)(3) charity; gifts are tax-deductible.
59¢ of each $1 spent went to programs.
$109K 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

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
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
2 of 5
filings with a surplus
Average deficit $25K a year · 4% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
59%
of spending
Worth a look: 59% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$109K
to officers and key staff · 27% of spending
Worth a look: pay to officers and key staff is 27% of spending; over 20%.
Pt VII · Sec A
16 mo
of spending, in cash
Looks good: 16.1 months of spending in cash; 3 or more.
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
$13K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
14
of 14 voting members
Looks good: 14 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$827K
Spent
$400K
To programs
59%
Net assets
$655K
By yearFY2021–FY2025
Revenue
$827K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$827K
FY2022$751K
FY2023$730K
FY2024$516K
FY2025$240K
Expenses
$400K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$400K
FY2022$704K
FY2023$744K
FY2024$721K
FY2025$620K
Net assets
$655K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$655K
FY2022$702K
FY2023$688K
FY2024$483K
FY2025$104K

From the FY2021 Form 990 (year ending June 2021) · see the original

Give Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 2003.

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

Where the money goes

59 cents of each dollar spent went to programs.

Program services 59% · $234K Management & general 18% · $72K Fundraising 23% · $94K

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

16 people listed on the 990; $109K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Director (to Dec 2020)
$75,705Pt VII · Sec A
Executive Director (as of Sep 2020)
$33,018Pt VII · Sec A
Co-Treasurer
$0Pt VII · Sec A
Co-Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$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

NameFY2025FY2024FY2023FY2022FY2021
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 →

On this list? Claim this org

Something off? Claim to add context

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.

Questions for Top Honors Incorporated

Tap to ask. Top Honors Incorporated sees how many people are interested.

Your first name shows with your question. Top Honors Incorporated answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $234K · in their own filed words · FY2020
01

Common denominator's mission is to help in-need middle school students love math and build confidence through tutoring and mentorship. Common denominator fills learning loss gaps by teaching a fundamentals-based curriculum that is tailored to address each students' growth area.

$234Kprogram 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
See all 7 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$827K
Ln 12
Gifts and grantsLn 1h$827K
Investment incomeLn 3$558
Money outPt IX
$400K
Ln 25
Programscol B$234K
Managementcol C$72K
Fundraisingcol D$94K
Owns and owesPt X
$655K
net assets · Ln 32
Cash and savingsLn 1–2$536K
Total assetsLn 16$668K
LiabilitiesLn 26$13K
PeoplePt VI, VII
16
listed · VII A
PaidVII A2
Voting boardVI 1a14
IndependentVI 1b14
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$827K
Fundraising eventsLn 1c$82K
Investment incomeLn 3$558
Total revenueLn 12$827K
Assets in detailPt X, end of year
CashLn 1$359K
SavingsLn 2$177K
Cash and savings togetherLn 1–2$536K
Land, buildings, equipmentLn 10c$2K
Other assetsLn 15$0
Total assetsLn 16$668K
LiabilitiesLn 26$13K
Net assetsLn 32$655K
OperationsPt I, VI
EmployeesI 511
VolunteersI 6200
Fiscal year endsHeaderJune
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 FY21End FY21
Cash and savingsLn 1–2$236K$536K
Land, buildings, equipmentLn 10c$3K$2K
Total assetsLn 16$249K$668K
LiabilitiesLn 26$22K$13K
Net assetsLn 32$227K$655K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$166K$57K$39K$70K
Other salaries and wagesLn 7$128K$116K$12K
Other employee benefitsLn 9$16K$13K$2K$1K
Payroll taxesLn 10$28K$17K$5K$6K
Other fees for servicesLn 11g$8K$7K$1K
Office expensesLn 13$4K$2K$704$951
Information technologyLn 14$6K$4K$1K$847
OccupancyLn 16$2K$1K$312$422
TravelLn 17$2K$148$1K
Depreciation, depletion and amortizationLn 22$2K$1K$424$575
InsuranceLn 23$8K$4K$1K$2K
Other expenses (24a–d)Ln 24$32K$18K$3K$11K
Total functional expensesLn 25$400K$234K$72K$94K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $240K$620K−$379K$104K 990 PDF
FY2024 $516K$721K−$205K$483K 990 PDF
FY2023 $730K$744K−$14K$688K 990 PDF
FY2022 $751K$704K$47K$702K 990 PDF
FY2021 Viewing $827K$400K$427K$655K 990 PDF

More to add? Claim this org

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 $827,126 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $195,334$826,568
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $551$558
I-11 Other revenuePrior year $117,311$0
I-12 Total revenuePrior year $313,196$827,126
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 $193,175$336,778
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $104,960$63,050
I-18 Total expensesPrior year $298,135$399,828
I-19 Revenue less expensesPrior year $15,061$427,298
Part VI · Governance 14 of 14 board members independent, 2 to look at
VI-1a Voting members of the governing body14
VI-1b Independent voting members14
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $827,126 across 6 lines filed
VIII-1c Fundraising events$81,738
VIII-1f All other contributions, gifts and grants$744,830
VIII-1h Total contributions, gifts and grants$826,568
VIII-3 Investment incomeExcluded from tax $558$558
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $558$827,126
Part IX · Statement of functional expenses $399,828 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $56,655 · Management $39,053 · Fundraising $70,038$165,746
IX-7 Other salaries and wagesPrograms $115,801 · Management $11,885$127,686
IX-9 Other employee benefitsPrograms $13,006 · Management $1,609 · Fundraising $1,056$15,671
IX-10 Payroll taxesPrograms $16,605 · Management $4,705 · Fundraising $6,365$27,675
IX-11g Other fees for servicesManagement $6,817 · Fundraising $1,050$7,867
IX-13 Office expensesPrograms $2,482 · Management $704 · Fundraising $951$4,137
IX-14 Information technologyPrograms $3,650 · Management $1,365 · Fundraising $847$5,862
IX-16 OccupancyPrograms $1,101 · Management $312 · Fundraising $422$1,835
IX-17 TravelPrograms $148 · Management $1,397$1,545
IX-22 Depreciation, depletion and amortizationPrograms $1,498 · Management $424 · Fundraising $575$2,497
IX-23 InsurancePrograms $4,500 · Management $1,275 · Fundraising $1,725$7,500
IX-24 Other expenses (24a–d)Programs $18,474 · Management $2,704 · Fundraising $10,629$31,807
IX-25 Total functional expensesPrograms $233,920 · Management $72,250 · Fundraising $93,658$399,828
Part X · Balance sheet $667,972 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $236,484$358,922
X-2 Savings and temporary cash investments$177,312
X-3 Pledges and grants receivable$120,307
X-9 Prepaid expenses and deferred chargesStart of year $8,410$9,361
X-10c Land, buildings and equipment, netStart of year $2,888$2,070
X-15 Other assetsStart of year $1,155$0
X-16 Total assetsStart of year $248,937$667,972
X-17 Accounts payable and accrued expensesStart of year $21,603$13,340
X-26 Total liabilitiesStart of year $21,603$13,340
X-27 Net assets without donor restrictionsStart of year $227,334$359,325
X-28 Net assets with donor restrictions$295,307
X-32 Total net assets or fund balancesStart of year $227,334$654,632
X-33 Total liabilities and net assetsStart of year $248,937$667,972
Part XI · Reconciliation of net assets $654,632 net assets at year end
XI-1 Total revenue$827,126
XI-2 Total expenses$399,828
XI-3 Revenue less expenses$427,298
XI-4 Net assets at start of year$227,334
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$654,632

Form 990 e-file (XML) FY2021 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.

Your org? Add context

Made it to the end? Claim this org

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.