Pivot Learning FY2023 filing

Oakland, CAUnknown exempt organization EIN 94-3227655Revenue $2.7M in FY2023

On file with the IRSpivotlearning.org1300 Clay Street Suite 600 · Oakland, CA

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77¢ of each $1 spent went to programs.
$1.3M paid to officers and key staff.
Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 4
filings with a surplus
Average deficit $1.0M a year · 21% 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
77%
of spending
Looks good: 77% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
<1 mo
of spending, in cash
Plus $450K in investments, Pt X · Ln 11–13
Fine: 0.4 months of spending in cash, plus $450K in investments.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$653K
90% of total assets
Concern: liabilities are 90% of assets; over 80%.
Pt X · Ln 26
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
-61% vs prior year
Spent
$8.1M
To programs
77%
Net assets
$75K
By yearFY2020–FY2023
Revenue
$2.7M
FY2023▼ -61%
Tap a bar for its year
Revenue by fiscal year
FY2020$3.7M
FY2021$5.6M
FY2022$7.1M
FY2023$2.7M
FY2023$13K
Expenses
$8.1M
FY2023▲ +25%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.0M
FY2021$4.5M
FY2022$6.5M
FY2023$8.1M
FY2023$88K
Net assets
$75K
FY2023▼ -99%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.6M
FY2021$4.6M
FY2022$5.1M
FY2023$75K
FY2023$0

From the FY2023 Form 990 (year ending June 2023) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023.

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

Where the money goes

77 cents of each dollar spent went to programs.

Program services 77% · $6.3M Management & general 23% · $1.8M

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

13 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
CEO (thru March 2023)
$367,862Pt VII · Sec A
Chief Growth Officer (thru March 2023)
$321,808Pt VII · Sec A
Chief Talent & Culture Officer (thru March 2023)
$208,712Pt VII · Sec A
VP Education Programs (thru March 2023)
$162,700Pt VII · Sec A
VP, Research & Evaluation (thru March 2023)
$132,433Pt VII · Sec A
Director, Marketing & Comms (thru March 2023)
$127,433Pt VII · Sec A
Board Member (thru March 2023)
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Ramanathanarun$367,862———
Arun Ramanathan—$354,010$248,632$271,937
Dabbynadya Chinoy$321,808———
Mark Simmons——$211,343$210,901
Kaplanjohannah$208,712———
Johannah Kaplan—$191,009$172,813$164,750
Nadya Chinoy Dabby—$187,365$139,125—
Robert Curtis——$104,866$165,000

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 15aYes

Programs and updates

Pivot Learning is a nonprofit organization based in Oakland, CA.

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Provided by the organization

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3 programs · $6.1M · in their own filed words · FY2022
01

Fee for Service Revenues and Organizational Operations

Services delivered directly to schools including implementation and district coaching, leadership coaching, and prevention and intervention services. Services are delivered through professional develop trainings to improve the instructional programs and leadership systems within districts and schools to better support the educational…

$3.6Mprogram expense
02

With support from key funders, pivot utilized funding to achieve the following project goals: support and learn from district adoption and implementation projects through regular touch points with district instructional leaders regarding how to best facilitate district selections and implementation of high-quality instructional materials.

$1.6Mprogram expense
03

With support from key funders, pivot utilized funding to achieve the following project goals: research and evaluate and create district curriculum implementation services for schools within the state of california

$852Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$16

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$33K
Money outPt IX
$8.1M
Ln 25
Programscol B$6.3M
Managementcol C$1.8M
Owns and owesPt X
$75K
net assets · Ln 32
Cash and savingsLn 1–2$276K
Total assetsLn 16$728K
LiabilitiesLn 26$653K
PeoplePt VI, VII
13
listed · VII A
PaidVII A6
Voting boardVI 1a0
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Fees for servicesLn 2g$1.0M
Investment incomeLn 3$33K
Gains on assetsLn 7−$43K
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$276K
Cash and savings togetherLn 1–2$276K
InvestmentsLn 11–13$450K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$2K
Total assetsLn 16$728K
LiabilitiesLn 26$653K
Net assetsLn 32$75K
OperationsPt I, VI
EmployeesI 527
VolunteersI 66
Fiscal year endsHeaderJune
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 FY23End FY23
Cash and savingsLn 1–2$2.3M$276K
InvestmentsLn 11–13$2.2M$450K
Land, buildings, equipmentLn 10c$2K$0
Total assetsLn 16$6.1M$728K
LiabilitiesLn 26$957K$653K
Net assetsLn 32$5.1M$75K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$3.4M$3.4M
Pay of current officers, directors and key staffLn 5$990K$198K$792K
Other salaries and wagesLn 7$566K$530K$36K
Pension plan contributionsLn 8$136K$78K$59K
Other employee benefitsLn 9$526K$279K$247K
Payroll taxesLn 10$266K$130K$136K
Legal feesLn 11b$73K$73K
Accounting feesLn 11c$149K$37K$112K
Investment management feesLn 11f$9K$9K
Other fees for servicesLn 11g$82K$82K
Advertising and promotionLn 12$50K$50K
Information technologyLn 14$157K$77K$80K
OccupancyLn 16$24K$24K
TravelLn 17$133K$65K$68K
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$87K$87K
Other expenses (24a–d)Ln 24$1.5M$1.4M$20K
Total functional expensesLn 25$8.1M$6.3M$1.8M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Viewing $2.7M$8.1M−$5.4M$75K 990 PDF
FY2022 $7.1M$6.5M$594K$5.1M 990 PDF
FY2021 $5.6M$4.5M$1.1M$4.6M 990 PDF
FY2020 $3.7M$4.0M−$315K$3.6M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants J · Pay O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $2,733,612 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,226,367$1,715,773
I-9 Program service revenuePrior year $821,216$1,028,197
I-10 Investment incomePrior year $28,806−$10,358
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $7,076,389$2,733,612
I-13 Grants and similar amounts paidPrior year $0$3,383,993
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $3,013,276$2,483,981
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $3,468,720$2,232,564
I-18 Total expensesPrior year $6,481,996$8,100,538
I-19 Revenue less expensesPrior year $594,393−$5,366,926
Part VI · Governance no flags
VI-1a Voting members of the governing body0
VI-1b Independent voting members0
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
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,733,612 across 6 lines filed
VIII-1f All other contributions, gifts and grants$1,715,773
VIII-1h Total contributions, gifts and grants$1,715,773
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,028,197$1,028,197
VIII-3 Investment incomeExcluded from tax $32,646$32,646
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$43,004−$43,004
VIII-12 Total revenueRelated to mission $1,028,197 · Unrelated business $0 · Excluded from tax −$10,358$2,733,612
Part IX · Statement of functional expenses $8,100,538 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $3,383,993$3,383,993
IX-5 Pay of current officers, directors and key staffPrograms $198,076 · Management $792,299$990,375
IX-7 Other salaries and wagesPrograms $529,755 · Management $35,892$565,647
IX-8 Pension plan contributionsPrograms $77,650 · Management $58,749$136,399
IX-9 Other employee benefitsPrograms $279,068 · Management $246,574$525,642
IX-10 Payroll taxesPrograms $130,024 · Management $135,894$265,918
IX-11b Legal feesManagement $73,418$73,418
IX-11c Accounting feesPrograms $37,360 · Management $112,080$149,440
IX-11f Investment management feesManagement $8,896$8,896
IX-11g Other fees for servicesManagement $82,013$82,013
IX-12 Advertising and promotionPrograms $50,246$50,246
IX-14 Information technologyPrograms $76,830 · Management $80,299$157,129
IX-16 OccupancyManagement $24,352$24,352
IX-17 TravelPrograms $64,788 · Management $67,713$132,501
IX-22 Depreciation, depletion and amortizationManagement $2,442$2,442
IX-23 InsuranceManagement $87,373$87,373
IX-24 Other expenses (24a–d)Programs $1,444,577 · Management $20,177$1,464,754
IX-25 Total functional expensesPrograms $6,272,367 · Management $1,828,171 · Fundraising $0$8,100,538
Part X · Balance sheet $728,088 assets, 16 lines filed
X-1 Cash, non-interest-bearingStart of year $2,308,516$276,466
X-3 Pledges and grants receivableStart of year $988,339$0
X-4 Accounts receivableStart of year $273,421$0
X-9 Prepaid expenses and deferred chargesStart of year $66,670$0
X-10c Land, buildings and equipment, netStart of year $2,442$0
X-11 Publicly traded securitiesStart of year $700,564$221,205
X-12 Other securitiesStart of year $1,500,000$228,587
X-15 Other assetsStart of year $216,727$1,830
X-16 Total assetsStart of year $6,056,679$728,088
X-17 Accounts payable and accrued expensesStart of year $885,742$84,597
X-25 Other liabilitiesStart of year $0$568,491
X-26 Total liabilitiesStart of year $956,939$653,088
X-27 Net assets without donor restrictionsStart of year $2,431,454$75,000
X-28 Net assets with donor restrictionsStart of year $2,668,286$0
X-32 Total net assets or fund balancesStart of year $5,099,740$75,000
X-33 Total liabilities and net assetsStart of year $6,056,679$728,088
Part XI · Reconciliation of net assets $75,000 net assets at year end
XI-1 Total revenue$2,733,612
XI-2 Total expenses$8,100,538
XI-3 Revenue less expenses−$5,366,926
XI-4 Net assets at start of year$5,099,740
XI-5 Net unrealized gains (losses) on investments$342,186
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$75,000

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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