Civic Intelligence

Needs Based Learning

EIN 45-4422921 • 501(c)3 • Phoenix, AZ

Profile

To assure the national safety nets supply of compassionate community-minded healers.

1007 S Montezuma AvenuePhoenix, AZ 85003
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

95th percentile

76%

Higher net margin than 95% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

56th percentile

5.7%

Faster asset growth than 56% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Revenue Growth

100th percentile

2074%

Faster revenue growth than 100% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2025

Assets

Up

$628,599

Up $66,308 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$628,599

Up $66,308 (+12%) from 2023

Revenue

Up

$250,877

Up $250,346 (+47146%) from 2023

Expenses

Up

$61,003

Up $4,472 (+7.9%) from 2023

Net Income

Up

$189,874

Up $245,874 (+439%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2012: $0Liabilities 2012: $02012Assets 2013: $16,165Liabilities 2013: $02013Assets 2014: $155,762Liabilities 2014: $02014Assets 2018: $307,458Liabilities 2018: $0Net Assets 2018: $307,4582018Assets 2019: $193,082Liabilities 2019: $0Net Assets 2019: $193,0822019Assets 2020: $228,851Liabilities 2020: $0Net Assets 2020: $228,8512020Assets 2021: $370,463Liabilities 2021: $0Net Assets 2021: $370,4632021Assets 2022: $618,291Liabilities 2022: $0Net Assets 2022: $618,2912022Assets 2023: $562,291Liabilities 2023: $0Net Assets 2023: $562,2912023Assets 2025: $628,599Liabilities 2025: $0Net Assets 2025: $628,5992025

Highlighted filing

2025

Assets$628,599
Liabilities$0
Net Assets$628,599

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $25,031Expenses 2013: $8,866Net Income 2013: $16,1652013Revenue 2014: $150,072Expenses 2014: $10,474Net Income 2014: $139,5982014Revenue 2018: $250,500Expenses 2018: $61,103Net Income 2018: $189,3972018Revenue 2019: $401Expenses 2019: $114,777Net Income 2019: -$114,3762019Revenue 2020: $100,442Expenses 2020: $64,673Net Income 2020: $35,7692020Revenue 2021: $250,360Expenses 2021: $108,748Net Income 2021: $141,6122021Revenue 2022: $350,208Expenses 2022: $102,380Net Income 2022: $247,8282022Revenue 2023: $531Expenses 2023: $56,531Net Income 2023: -$56,0002023Revenue 2025: $250,877Expenses 2025: $61,003Net Income 2025: $189,8742025

Highlighted filing

2025

Revenue$250,877
Expenses$61,003
Net Income$189,874

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 29, 2024 to Feb 28, 2025
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$250,877
Mission and Program Overview

Mission

To assure the national safety nets supply of compassionate community-minded healers.

To assure the national safety nets supply of compassionate community-minded healers

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$438,725$628,599▲ $189,874
Total Assets$438,725$628,599▲ $189,874
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$438,725$628,599▲ $189,874
Total Net Assets Fund Balance$438,725$628,599▲ $189,874
Total Liabilities and Net Assets / Fund Balance$438,725$628,599▲ $189,874
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$250,000
Program Service Revenue
$0
Investment Income
$877
Other Revenue
$0
All Other Contributions
$250,000
Change in Net Assets
$189,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$61,003
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$50,000--$50,000
Travel$5,839--$5,839
Fees for Services Legal-$2,950-$2,950
Insurance-$1,560-$1,560
Fees for Services Accounting-$575-$575
Office Expenses-$79-$79
Total Functional Expenses$55,839$5,164$0$61,003
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The president of the organization distributes a pdf copy of 990 return to the board for a review and approval prior to being filed.

Form 990, Part VI, Section B, Line 12C

At each board and committee meeting, if there is a discussion of selecting or engaging a vendor or service provider, all in attendance are asked to recuse themselves from this discussion if there could be a perceived conflict. Annually, the organization reviews and discusses the conflict of interest policy and requests that each board member list and acknowledge any known conflicts.

Form 990, Part VI, Section B, Line 15 A B

The board may hire and compensate individuals for necessary services rendered to the organization so long as such compensation is reasonable. The board shall determine reasonable compensation amounts based upon compensation paid by similarly situated nonprofits for like services. The board may rely upon salary studies, as well as data regarding compensation paid by at least three specific peer organizations of similar size to determine reasonable compensation. The terms of such compensation, information relied upon to determine the terms of any compensation, and its source shall be recorded in writing. An individual who is a voting member of the board or a committee with the board delegated powers and who receives compensation, directly or indirectly, from the foundation for services is precluded from participating in discussions or votes pertaining to their own compensation.

Form 990, Part VI, Section C, Line 19

The organization will provide its governing documents, including its conflict of interest policy, and copies of its tax return upon written request.

Filing and Contact Details

Filer

Filer Name
Needs Based Learning
EIN
45-4422921
Phone
4802274127
Address
1007 S MONTEZUMA AVENUE, PHOENIX, AZ 85003

Signing Officer

Name
Bruce Gray
Title
President
Phone
4802274127
Signed
2025-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Gray
Formed
2013
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
11

Preparer

Firm
Sechler Morgan Cpas Pllc
Address
2418 W BARROW DRIVE, CHANDLER, AZ 85224
Preparer
Kristina Morgan
Phone
6022302700
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2 3

The organization chose to no longer seek accreditation as an educational organization and instead reorganized to act as a facilitator of communication and collaboration regarding education methodologies and practices to work toward an increase in the supply of community-minded, compassionate, committed healers for the national safety-net of community health centers.

Form 990, Part IX, Line 11G

CMO SERVICES

Raw XML Appendix353 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
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IRS990ScheduleA/FactsAndCircumstancesTestTxt0Part II Section C Line 17b THE ORGANIZATION HAD BEEN WORKING TOWARDS ACCREDITATION AS A SCHOOL AND HAD BEEN ORIGINALLY FOUNDED FOR THIS PURPOSE. THE BOARD MADE THE DETERMINATION IT WOULD BE BETTER SERVED TO ACT AS A FACILITATOR OF COMMUNICATION AND COLLABORATION REGARDING THE EDUCATION METHODOLOGIES AND PRACTICES VS BEING A DIRECT EDUCATOR AND REQUESTED MODIFICATION OF ITS STATUS TO A PUBLICLY SUPPORTED CHARITY DERIVING ITS REVENUES FROM DONATION INCOME. THE ORGANIZATION HAS PLANS IN PLACE TO ENSURE IT WILL HAVE A PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION CHOSE TO NO LONGER SEEK ACCREDITATION AS AN EDUCATIONAL ORGANIZATION AND INSTEAD REORGANIZED TO ACT AS A FACILITATOR OF COMMUNICATION AND COLLABORATION REGARDING EDUCATION METHODOLOGIES AND PRACTICES TO WORK TOWARD AN INCREASE IN THE SUPPLY OF COMMUNITY-MINDED, COMPASSIONATE, COMMITTED HEALERS FOR THE NATIONAL SAFETY-NET OF COMMUNITY HEALTH CENTERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT OF THE ORGANIZATION DISTRIBUTES A PDF COPY OF 990 RETURN TO THE BOARD FOR A REVIEW AND APPROVAL PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT EACH BOARD AND COMMITTEE MEETING, IF THERE IS A DISCUSSION OF SELECTING OR ENGAGING A VENDOR OR SERVICE PROVIDER, ALL IN ATTENDANCE ARE ASKED TO RECUSE THEMSELVES FROM THIS DISCUSSION IF THERE COULD BE A PERCEIVED CONFLICT. ANNUALLY, THE ORGANIZATION REVIEWS AND DISCUSSES THE CONFLICT OF INTEREST POLICY AND REQUESTS THAT EACH BOARD MEMBER LIST AND ACKNOWLEDGE ANY KNOWN CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MAY HIRE AND COMPENSATE INDIVIDUALS FOR NECESSARY SERVICES RENDERED TO THE ORGANIZATION SO LONG AS SUCH COMPENSATION IS REASONABLE. THE BOARD SHALL DETERMINE REASONABLE COMPENSATION AMOUNTS BASED UPON COMPENSATION PAID BY SIMILARLY SITUATED NONPROFITS FOR LIKE SERVICES. THE BOARD MAY RELY UPON SALARY STUDIES, AS WELL AS DATA REGARDING COMPENSATION PAID BY AT LEAST THREE SPECIFIC PEER ORGANIZATIONS OF SIMILAR SIZE TO DETERMINE REASONABLE COMPENSATION. THE TERMS OF SUCH COMPENSATION, INFORMATION RELIED UPON TO DETERMINE THE TERMS OF ANY COMPENSATION, AND ITS SOURCE SHALL BE RECORDED IN WRITING. AN INDIVIDUAL WHO IS A VOTING MEMBER OF THE BOARD OR A COMMITTEE WITH THE BOARD DELEGATED POWERS AND WHO RECEIVES COMPENSATION, DIRECTLY OR INDIRECTLY, FROM THE FOUNDATION FOR SERVICES IS PRECLUDED FROM PARTICIPATING IN DISCUSSIONS OR VOTES PERTAINING TO THEIR OWN COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL PROVIDE ITS GOVERNING DOCUMENTS, INCLUDING ITS CONFLICT OF INTEREST POLICY, AND COPIES OF ITS TAX RETURN UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CMO SERVICES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 2 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15 a b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g
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IRS990/TotalFunctionalExpensesGrp/TotalAmt061003
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IRS990/TotalProgramServiceExpensesAmt055839
IRS990/TotalRevenueGrp/ExclusionAmt0877
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0250877
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0628599
IRS990/TravelGrp/ProgramServicesAmt05839
IRS990/TravelGrp/TotalAmt05839
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IRS990/USAddress/AddressLine1Txt01007 S Montezuma Ave
IRS990/USAddress/CityNm0Phoenix
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085003
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bruce Gray
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04802274127
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NEEDS BASED LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0NEED
ReturnHeader/Filer/EIN0454422921
ReturnHeader/Filer/PhoneNum04802274127
ReturnHeader/Filer/USAddress/AddressLine1Txt01007 S MONTEZUMA AVENUE
ReturnHeader/Filer/USAddress/CityNm0PHOENIX
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822851604
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SECHLER MORGAN CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02418 W BARROW DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHANDLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085224
ReturnHeader/PreparerPersonGrp/PhoneNum06022302700
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTINA MORGAN
ReturnHeader/ReturnTs02025-07-15T03:13:33-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-29
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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