Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Institute for Educational Studies
990EZ • Fiscal year 2022 • EIN 58-1773512
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.38x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
93rd percentile
Higher top officer pay than 93% of similar nonprofits.
Top officer pay equals 27.2% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$92,402
Down $19,496 (-17%) from 2021
Net Assets
Down$57,535
Down $39,692 (-41%) from 2021
Liabilities
Up$34,867
Up $20,196 (+138%) from 2021
Revenue And Expenses
Revenue
Down$195,009
Down $37,286 (-16%) from 2021
Expenses
Down$234,701
Down $150,636 (-39%) from 2021
Net Income
Up-$39,692
Up $113,350 (+74%) from 2021
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Aug 29, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $195,009
Mission and Program Overview
Mission
To promote integrative teaching and learning concepts through a masters program in education through the internet
Program Services
| Description | Grants | Expenses |
|---|---|---|
| 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 2022 was 18. | - | $198,907 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Warren Moliken | Vice President | PT | $37,036 | $15,981 | $53,017 |
| Sharon Moliken | Treasurer | PT | $33,018 | $15,981 | $48,999 |
| Philip Snow Gang | CEO | PT | $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
- 2023-08-29
- 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 $3247”
Other Expenses.1002
“Office Expenses $33184”
Other Expenses.1003
“Information Technology $16688”
Other Expenses.1005
“Travel $27758”
Other Expenses.1007
“Conferences, Conventions, and Meetings $40”
Other Expenses.1009
“Depreciation $3429”
Other Expenses.1012
“Insurance $1800”
Other Expenses.1
“Telephone $1656”
Other Expenses.2
“Donations $1494”
Other Expenses.4
“Faculty Assistant & Contract $1000”
Other Assets.1003
“Machinery and Equipment - Beginning $1312 Machinery and Equipment - Ending $650”
Other Assets.1011
“Prepaid Expenses and Deferred Charges - Beginning $5543 Prepaid Expenses and Deferred Charges - Ending $0”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $14671 Accounts Payable and Accrued Expenses - Ending $8571”
Total Liabilities.1006
“Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $26296”
Raw XML Appendix174 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Sharon Moliken |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5035457103 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8927 SW 57th Avenue |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Portland |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 97219 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 21267 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 2656 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -39692 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 13514 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 111898 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 92402 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 195009 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 83776 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 89096 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 24665 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 97227 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 57535 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 97227 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 57535 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 21830 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 37036 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 33018 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 15981 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 15981 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Philip Snow Gang |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Warren Moliken |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Sharon Moliken |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 6855 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 650 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 90296 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To promote Integrative Teaching and Learning Concepts through a Masters Program in Education through the internet |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 1022 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 195009 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | 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 2022 was 18. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 198907 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 108039 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | true |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 14671 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 34867 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 234701 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 198907 |
| IRS990EZ/TotalRevenueAmt | 0 | 195009 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.TIES-EDU.ORG |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | true |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | POLICY DISCLOSED ON WEBSITE |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule E, Line 4 - Explanation of Records and Materials Not Maintained |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Schedule E, Line 5 - Explanation of Organization Discrimination by Race |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $3247 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $33184 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Information Technology $16688 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Travel $27758 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Conferences, Conventions, and Meetings $40 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Depreciation $3429 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Insurance $1800 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Telephone $1656 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Donations $1494 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Faculty Assistant & Contract $1000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Machinery and Equipment - Beginning $1312 Machinery and Equipment - Ending $650 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Prepaid Expenses and Deferred Charges - Beginning $5543 Prepaid Expenses and Deferred Charges - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Accounts Payable and Accrued Expenses - Beginning $14671 Accounts Payable and Accrued Expenses - Ending $8571 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Payable to Officers, Directors, Etc. - Beginning $0 Payable to Officers, Directors, Etc. - Ending $26296 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1007 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Assets.1011 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Total Liabilities.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1006 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd | 0 | FAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Sharon Moliken |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-08-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Institute For Educational Studies |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | - |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | INST |
| ReturnHeader/Filer/EIN | 0 | 581773512 |
| ReturnHeader/Filer/PhoneNum | 0 | 5038288106 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 8927 SW 57th Avenue |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Portland |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97219 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Creighton L Lee CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 13051 Parkhurst Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Oakland |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94619 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5105316873 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Creighton Lee |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2023-08-29T13:55:45-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | Sharon |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Moliken |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $92,402
- Liabilities
- $34,867
- Net assets
- $57,535
- Revenue
- $195,009
- Expenses
- $234,701
- Net income
- -$39,692
Peer Organizations
Similar nonprofits based on the same Siviq industry and scale cohort. 2022 filings • 501(c)3 • <$500k nonprofits
Los Angeles, CA
View OrganizationCharityze
501(c)3
Revenue$195,000
Assets$195,000
Revenue vs current organization
About the sameAssets vs current organization
111% higherLakeville, MN
View OrganizationField of Dreams Empowerment Center
501(c)3
Revenue$195,000
Assets$182,500
Revenue vs current organization
About the sameAssets vs current organization
98% higherFlorence, SC
View OrganizationCamp Coker Property
501(c)3
Revenue$0
Assets$195,000
Revenue vs current organization
100% lowerAssets vs current organization
111% higherSuffield, CT
View OrganizationAmadeus Global Ministries Inc.
501(c)3
Revenue$195,000
Assets$190,985
Revenue vs current organization
About the sameAssets vs current organization
107% higher