Civic Intelligence

Institute for Educational Studies

EIN 58-1773512 • 501(c)3 • Portland, OR

Profile

To promote integrative teaching and learning concepts through a masters program in education through the internet

8927 SW 57th AvenuePortland, OR 97219

www.ties-edu.org

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.91x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

1.23x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

28th percentile

-13%

Higher net margin than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$4,500

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

48th percentile

-2.6%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-59%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$85,863

Down $2,315 (-2.6%) from 2023

Liabilities

Up

$77,706

Up $5,951 (+8.3%) from 2023

Net Assets

$8,157

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue95th percentileNet Margin28th percentile

Revenue

Down

$63,398

Down $89,851 (-59%) from 2023

Expenses

Down

$71,664

Down $122,697 (-63%) from 2023

Net Income

Up

-$8,266

Up $32,846 (+80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth48th percentile

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

$400K$300K$200K$100K$0Assets 2010: $136,528Net Assets 2010: $136,5282010Assets 2011: $130,242Net Assets 2011: $130,2422011Assets 2012: $152,070Liabilities 2012: $02012Assets 2013: $245,665Liabilities 2013: $0Net Assets 2013: $245,6652013Assets 2014: $313,610Liabilities 2014: $3,354Net Assets 2014: $310,2562014Assets 2015: $289,656Liabilities 2015: $17,482Net Assets 2015: $272,1742015Assets 2016: $214,639Liabilities 2016: $5,439Net Assets 2016: $209,2002016Assets 2017: $176,234Liabilities 2017: $9,227Net Assets 2017: $167,0072017Assets 2018: $161,996Liabilities 2018: $11,664Net Assets 2018: $150,3322018Assets 2019: $208,401Liabilities 2019: $7,281Net Assets 2019: $201,1202019Assets 2020: $257,986Liabilities 2020: $7,717Net Assets 2020: $250,2692020Assets 2021: $111,898Liabilities 2021: $14,671Net Assets 2021: $97,2272021Assets 2022: $92,402Liabilities 2022: $34,867Net Assets 2022: $57,5352022Assets 2023: $88,178Liabilities 2023: $71,7552023Assets 2024: $85,863Liabilities 2024: $77,706Net Assets 2024: $8,1572024

Highlighted filing

2024

Assets$85,863
Liabilities$77,706
Net Assets$8,157
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $120,251Expenses 2010: $65,019Net Income 2010: $55,2322010Revenue 2011: $65,133Expenses 2011: $71,419Net Income 2011: -$6,2862011Revenue 2012: $121,241Expenses 2012: $99,413Net Income 2012: $21,8282012Revenue 2013: $202,413Expenses 2013: $108,818Net Income 2013: $93,5952013Revenue 2014: $230,160Expenses 2014: $165,569Net Income 2014: $64,5912014Revenue 2015: $243,445Expenses 2015: $281,527Net Income 2015: -$38,0822015Revenue 2016: $217,900Expenses 2016: $280,874Net Income 2016: -$62,9742016Revenue 2017: $217,742Expenses 2017: $259,935Net Income 2017: -$42,1932017Revenue 2018: $308,323Expenses 2018: $324,998Net Income 2018: -$16,6752018Revenue 2019: $416,285Expenses 2019: $365,497Net Income 2019: $50,7882019Revenue 2020: $394,373Expenses 2020: $345,224Net Income 2020: $49,1492020Revenue 2021: $232,295Expenses 2021: $385,337Net Income 2021: -$153,0422021Revenue 2022: $195,009Expenses 2022: $234,701Net Income 2022: -$39,6922022Revenue 2023: $153,249Expenses 2023: $194,361Net Income 2023: -$41,1122023Revenue 2024: $63,398Expenses 2024: $71,664Net Income 2024: -$8,2662024

Highlighted filing

2024

Revenue$63,398
Expenses$71,664
Net Income-$8,266
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$85,863
Liabilities
$77,706
Net assets
$8,157
Revenue
$63,398
Expenses
$71,664
Net income
-$8,266
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.86$0.78$0.08$0.63$0.72$0.08
2023Summary only. Only limited summary data is available for this year.$0.88$0.72$1.53$1.94$0.41
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.35$0.58$1.95$2.35$0.40
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.15$0.97$2.32$3.85$1.53
2020Summary only. Only limited summary data is available for this year.$2.58$0.08$2.50$3.94$3.45$0.49
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.07$2.01$4.16$3.65$0.51
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.12$1.50$3.08$3.25$0.17
2017Summary only. Only limited summary data is available for this year.$1.76$0.09$1.67$2.18$2.60$0.42
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.15$0.05$2.09$2.18$2.81$0.63
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.17$2.72$2.43$2.82$0.38
2014Detailed filing. Detailed filing data is available for this year.$3.14$0.03$3.10$2.30$1.66$0.65
2013Summary only. Only limited summary data is available for this year.$2.46$0.00$2.46$2.02$1.09$0.94
2012Summary only. Only limited summary data is available for this year.$1.52$0.00$1.21$0.99$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$1.30$0.65$0.71$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$1.37$1.20$0.65$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$63,398
Mission and Program Overview

Mission

To promote integrative teaching and learning concepts through a masters program in education through the internet

Program Services

DescriptionGrantsExpenses
Provide a Masters in Education program online in partnership with Union Institute and University where we offer a Master of Education degree. Our graduates have been recognized for contributions all over the world. Total students for 2024 was 15.-$71,664
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Warren MolikenVice PresidentPT$4,500-$4,500
Sharon MolikenTreasurerPT$4,100-$4,100
Philip Snow GangCEOPT$0--
Filing and Contact Details

Filer

Filer Name
Institute For Educational Studies
EIN
58-1773512
Phone
5038288106
Address
8927 SW 57th Avenue, Portland, OR 97219

Signing Officer

Name
Sharon Moliken
Title
Treasurer
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
Creighton L Lee CPA
Address
13051 Parkhurst Drive, Oakland, CA 94619
Preparer
Creighton Lee
Phone
5105316873
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $1616”

Other Expenses.1002

“Office Expenses $12037”

Other Expenses.1003

“Information Technology $8885”

Other Expenses.1005

“Travel $4971”

Other Expenses.1009

“Depreciation $2977”

Other Expenses.1012

“Insurance $1973”

Other Assets.1003

“Machinery and Equipment - Beginning $185 Machinery and Equipment - Ending $0”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1485 Accounts Payable and Accrued Expenses - Ending $2220”

Total Liabilities.1006

“Payable to Officers, Directors, Etc. - Beginning $70270 Payable to Officers, Directors, Etc. - Ending $75486”

Raw XML Appendix164 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Sharon Moliken
IRS990EZ/BooksInCareOfDetail/PhoneNum05035457103
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08927 SW 57th Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Portland
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097219
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt01689
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02351
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-8266
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08667
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt088178
IRS990EZ/Form990TotalAssetsGrp/EOYAmt085863
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt063398
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt086304
IRS990EZ/LandAndBuildingsGrp/EOYAmt083512
IRS990EZ/LoansToFromOfficersAmt077431
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0true
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt016423
IRS990EZ/NetAssetsOrFundBalancesEOYAmt08157
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt016423
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt08157
IRS990EZ/OccupancyRentUtltsAndMaintAmt08437
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt030.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt130.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt230.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt14500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt24100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Philip Snow Gang
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Warren Moliken
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Sharon Moliken
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CEO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0185
IRS990EZ/OtherExpensesTotalAmt032459
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0To promote Integrative Teaching and Learning Concepts through a Masters Program in Education through the internet
IRS990EZ/PrintingPublicationsPostageAmt099
IRS990EZ/ProgramServiceRevenueAmt063398
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide a Masters in Education program online in partnership with Union Institute and University where we offer a Master of Education degree. Our graduates have been recognized for contributions all over the world. Total students for 2024 was 15.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt071664
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt022002
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt071755
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt077706
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt071664
IRS990EZ/TotalProgramServiceExpensesAmt071664
IRS990EZ/TotalRevenueAmt063398
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.TIES-EDU.ORG
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0POLICY DISCLOSED ON WEBSITE
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt077431
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Working cap
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt070270
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Line of Credit
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt077431
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $1616
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $12037
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Information Technology $8885
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $4971
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation $2977
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance $1973
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Machinery and Equipment - Beginning $185 Machinery and Equipment - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accounts Payable and Accrued Expenses - Beginning $1485 Accounts Payable and Accrued Expenses - Ending $2220
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payable to Officers, Directors, Etc. - Beginning $70270 Payable to Officers, Directors, Etc. - Ending $75486
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Assets.1003
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Total Liabilities.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Total Liabilities.1006
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Sharon Moliken
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Institute For Educational Studies
ReturnHeader/Filer/BusinessNameControlTxt0INST
ReturnHeader/Filer/EIN0581773512
ReturnHeader/Filer/PhoneNum05038288106
ReturnHeader/Filer/USAddress/AddressLine1Txt08927 SW 57th Avenue
ReturnHeader/Filer/USAddress/CityNm0Portland
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097219
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Creighton L Lee CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt013051 Parkhurst Drive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Oakland
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094619
ReturnHeader/PreparerPersonGrp/PhoneNum05105316873
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Creighton Lee
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T14:24:29-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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