Naums, INC. Primary responsibility is promoting, launching, certifying, supporting, unifying, and mentoring university-model schools across the united states.

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
4 of 6
filings with a surplus
Average deficit $3K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 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
6 mo
of spending, in cash
Looks good: 6.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $10K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$17K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$624K
+26% vs prior year
Spent
$586K
To programs
79%
Net assets
$304K
By yearFY2020–FY2025
Revenue
$624K
FY2022▲ +26%
Tap a bar for its year
Revenue by fiscal year
FY2020$436K
FY2021$496K
FY2022$624K
FY2023$578K
FY2024$682K
FY2025$378K
Expenses
$586K
FY2022▲ +34%
Tap a bar for its year
Expenses by fiscal year
FY2020$393K
FY2021$437K
FY2022$586K
FY2023$654K
FY2024$771K
FY2025$372K
Net assets
$304K
FY2022▲ +14%
Tap a bar for its year
Net assets by fiscal year
FY2020$207K
FY2021$266K
FY2022$304K
FY2023$227K
FY2024$139K
FY2025$144K

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 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 Jul 2005.

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% · $465K Management & general 21% · $122K

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chairman Tre
$0Pt VII · Sec A
Member
$0Pt VII · Sec A
Vice Chairma
$0Pt VII · Sec A

Barbara N Freeman’s $85K as CEO is at the 75th 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

NameFY2021FY2020
Barbara N Freeman$84,668$87,924
Shirley Smith$47,590$49,421

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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports, launches, and mentors university-model schools nationwide.

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Provided by the organization

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1 program · $464K · in their own filed words · FY2022
01

Promoting, launching, certifying, supporting, unifying, and mentoring university-model schools across the united states.

$464Kprogram 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
Total grants receivedfrom 1 funder$10K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$624K
Ln 12
Gifts and grantsLn 1h$534K
Fees for servicesLn 2g$90K
Money outPt IX
$586K
Ln 25
Programscol B$465K
Managementcol C$122K
Owns and owesPt X
$304K
net assets · Ln 32
Cash and savingsLn 1–2$301K
Total assetsLn 16$320K
LiabilitiesLn 26$17K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$534K
Fees for servicesLn 2g$90K
Total revenueLn 12$624K
Assets in detailPt X, end of year
CashLn 1$301K
Cash and savings togetherLn 1–2$301K
Land, buildings, equipmentLn 10c$1K
Other assetsLn 15$4K
Total assetsLn 16$320K
LiabilitiesLn 26$17K
Net assetsLn 32$304K
OperationsPt I, VI
EmployeesI 521
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$254K$301K
Land, buildings, equipmentLn 10c$3K$1K
Total assetsLn 16$276K$320K
LiabilitiesLn 26$10K$17K
Net assetsLn 32$266K$304K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$268K$181K$87K
Payroll taxesLn 10$21K$21K
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$18K$18K
Other fees for servicesLn 11g$85K$85K
Advertising and promotionLn 12$918$918
Office expensesLn 13$52K$39K$13K
Information technologyLn 14$18K$18K
OccupancyLn 16$36K$36K
TravelLn 17$15K$15K
Conferences, conventions and meetingsLn 19$56K$56K
Depreciation, depletion and amortizationLn 22$3K$2K$524
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$11K$11K$438
Total functional expensesLn 25$586K$465K$122K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $378K$372K$5K$144K 990 PDF
FY2024 $682K$771K−$88K$139K 990 PDF
FY2023 $578K$654K−$76K$227K 990 PDF
FY2022 Viewing $624K$586K$38K$304K 990 PDF
FY2021 $496K$437K$59K$266K 990 PDF
FY2020 $436K$393K$43K$207K 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 FY2022 990 (6 parts)
Part I · Summary $623,945 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $479,069$533,504
I-9 Program service revenuePrior year $17,032$90,441
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $496,101$623,945
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $251,265$288,339
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $185,926$298,076
I-18 Total expensesPrior year $437,191$586,415
I-19 Revenue less expensesPrior year $58,910$37,530
Part VI · Governance 5 of 5 board members independent, 1 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $623,945 across 5 lines filed
VIII-1b Membership dues$456,004
VIII-1f All other contributions, gifts and grants$77,500
VIII-1h Total contributions, gifts and grants$533,504
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $90,441$90,441
VIII-12 Total revenueRelated to mission $90,441$623,945
Part IX · Statement of functional expenses $586,415 across 14 lines filed
IX-7 Other salaries and wagesPrograms $180,536 · Management $87,063$267,599
IX-10 Payroll taxesManagement $20,740$20,740
IX-11b Legal feesPrograms $1,946$1,946
IX-11c Accounting feesPrograms $17,595$17,595
IX-11g Other fees for servicesPrograms $84,557$84,557
IX-12 Advertising and promotionPrograms $918$918
IX-13 Office expensesPrograms $39,250 · Management $12,907$52,157
IX-14 Information technologyPrograms $17,527$17,527
IX-16 OccupancyPrograms $36,183$36,183
IX-17 TravelPrograms $15,328$15,328
IX-19 Conferences, conventions and meetingsPrograms $56,068$56,068
IX-22 Depreciation, depletion and amortizationPrograms $2,094 · Management $524$2,618
IX-23 InsurancePrograms $2,048$2,048
IX-24 Other expenses (24a–d)Programs $10,693 · Management $438$11,131
IX-25 Total functional expensesPrograms $464,743 · Management $121,672 · Fundraising $0$586,415
Part X · Balance sheet $320,258 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $253,761$301,128
X-4 Accounts receivableStart of year $12,497$6,895
X-8 Inventories for sale or useStart of year $731$1,753
X-9 Prepaid expenses and deferred chargesStart of year $2,482$3,258
X-10c Land, buildings and equipment, netStart of year $3,481$1,016
X-14 Intangible assetsStart of year $2,418$1,913
X-15 Other assetsStart of year $1,025$4,295
X-16 Total assetsStart of year $276,395$320,258
X-17 Accounts payable and accrued expensesStart of year $7,670$13,815
X-19 Deferred revenueStart of year $2,500$2,688
X-26 Total liabilitiesStart of year $10,170$16,503
X-27 Net assets without donor restrictionsStart of year $266,225$303,755
X-32 Total net assets or fund balancesStart of year $266,225$303,755
X-33 Total liabilities and net assetsStart of year $276,395$320,258
Part XI · Reconciliation of net assets $303,755 net assets at year end
XI-1 Total revenue$623,945
XI-2 Total expenses$586,415
XI-3 Revenue less expenses$37,530
XI-4 Net assets at start of year$266,225
XI-10 Net assets at end of year$303,755

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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