Civic Intelligence

The Modern Classrooms Project Inc

990 • Fiscal year 2023 • EIN 82-5421304

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 14, 2024

15 14th Street SEWashington, DC 20003

(202) 750-1084

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

41st percentile

0.08x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

30th percentile

0.07x

Higher debt load relative to revenue than 30% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

65th percentile

12%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

81st percentile

$227,825

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-9.0%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,301,540

Up $843,137 (+15%) from 2022

Net Assets

Up

$5,827,493

Up $814,556 (+16%) from 2022

Liabilities

Up

$474,047

Up $28,581 (+6.4%) from 2022

Revenue

Down

$7,059,682

Down $695,185 (-9.0%) from 2022

Expenses

Up

$6,246,819

Up $1,623,640 (+35%) from 2022

Net Income

Down

$812,863

Down $2,318,825 (-74%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2018: $40,024Liabilities 2018: $0Net Assets 2018: $40,0242018Assets 2019: $435,009Liabilities 2019: $5,220Net Assets 2019: $429,7892019Assets 2020: $1,050,664Liabilities 2020: $87,658Net Assets 2020: $963,0062020Assets 2021: $2,266,133Liabilities 2021: $384,884Net Assets 2021: $1,881,2492021Assets 2022: $5,458,403Liabilities 2022: $445,466Net Assets 2022: $5,012,9372022Assets 2023: $6,301,540Liabilities 2023: $474,047Net Assets 2023: $5,827,4932023Assets 2024: $8,251,792Liabilities 2024: $793,103Net Assets 2024: $7,458,6892024Assets 2025: $11,268,387Liabilities 2025: $1,307,517Net Assets 2025: $9,960,8702025

Highlighted filing

2023

Assets$6,301,540
Liabilities$474,047
Net Assets$5,827,493

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0Revenue 2018: $90,267Expenses 2018: $50,243Net Income 2018: $40,0242018Revenue 2019: $472,066Expenses 2019: $118,606Net Income 2019: $353,4602019Revenue 2020: $1,163,712Expenses 2020: $630,495Net Income 2020: $533,2172020Revenue 2021: $3,061,569Expenses 2021: $2,143,326Net Income 2021: $918,2432021Revenue 2022: $7,754,867Expenses 2022: $4,623,179Net Income 2022: $3,131,6882022Revenue 2023: $7,059,682Expenses 2023: $6,246,819Net Income 2023: $812,8632023Revenue 2024: $12,439,198Expenses 2024: $10,850,268Net Income 2024: $1,588,9302024Revenue 2025: $13,826,909Expenses 2025: $11,328,885Net Income 2025: $2,498,0242025

Highlighted filing

2023

Revenue$7,059,682
Expenses$6,246,819
Net Income$812,863
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 14, 2024
Return Version
2023v4.0
Gross Receipts
$7,059,682
Mission and Program Overview

Mission

The modern classrooms project empowers educators to build classrooms that respond to every student's needs

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,828,282$2,463,084▼ $1,365,198
Investments in Publicly Traded Securities-$1,946,773-
Pledges and Grants Receivable$919,960$1,473,900▲ $553,940
Savings and Temporary Cash Investments$503,951$143,650▼ $360,301
Prepaid Expenses and Deferred Charges$34,782$117,101▲ $82,319
Accounts Receivable$141,714$111,376▼ $30,338
Land, Buildings, and Equipment, Net$28,647$36,568▲ $7,921
Inventories for Sale or Use-$8,096-
Intangible Assets$1,067$992▼ $75
Total Assets$5,458,403$6,301,540▲ $843,137
Liabilities
Accounts Payable and Accrued Expenses$257,637$404,047▲ $146,410
Deferred Revenue$187,829$70,000▼ $117,829
Total Liabilities$445,466$474,047▲ $28,581
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,530,699$3,389,525▼ $141,174
Net Assets With Donor Restrictions$1,482,238$2,437,968▲ $955,730
Total Net Assets Fund Balance$5,012,937$5,827,493▲ $814,556
Total Liabilities and Net Assets / Fund Balance$5,458,403$6,301,540▲ $843,137

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$36,568$26,874$63,442
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert Barnett - ChiefProgram OffiFT$202,032$25,793$227,825
Robert Barnett - ChiefProgram Officer-$160,782$60,837$227,825
Kareem Farah - ChiefExecutive ofFT$205,656$5,531$211,187
Kareem Farah - ChiefExecutive Officer-$164,406$52,987$211,187
Annie Cole - Vice President of DataStrategy/evaFT$137,899$10,097$147,996
Christine Barford - Vice PresidentOf PartnershFT$137,976$9,854$147,830
Steven Rice - Vice President ofPeopleFT$129,406$12,031$141,437
Megan Mcgregor - Vice President ofProgramsFT$124,932$9,026$133,958
Rex Bolinger - Head of StrategicPartnershipsFT$104,235$26,428$130,663

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,735,068
Program Service Revenue
$2,316,430
Investment Income
$6,382
Other Revenue
$1,802
All Other Contributions
$4,713,613
Change in Net Assets
$812,863

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,059,682
Revenue Not Reported on Form 990
$51,440
Total Revenue per Audited Statements
$7,111,122
Total Revenue per Form 990
$7,059,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,245,677
Other Expenses$3,001,142
Total Fundraising Expense$210,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,150,688$211,987$43,386$2,406,061
Fees for Services Other$1,844,071$5,705$92,924$1,942,700
Current Officers, Directors, Trustees, and Key Employees$302,384$9,926$49,633$361,943
Conferences and Meetings$336,130$5,685$3,125$344,940
Payroll Taxes$184,934$22,980$6,257$214,171
Other Employee Benefits$179,851$22,348$6,086$208,285
Information Technology$169,453$16,449$1,249$187,151
Travel$167,205$426$3,474$171,105
Advertising$143,954$10,144$101$154,199
Fees for Services Accounting-$67,998-$67,998
Pension Plan Contributions$47,679$5,925$1,613$55,217
Office Expenses$28,892$457$1,353$30,702
Depreciation Depletion$11,475$901$495$12,871
Insurance-$8,222-$8,222
Other Expenses$2,366$893$100$3,359
Fees for Services Legal$350--$350
Total Functional Expenses$5,635,711$400,810$210,298$6,246,819

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,296,566
Expenses per Audited Statements$6,246,819
Total Expenses per Form 990$6,246,819
Expenses Not Reported on Form 990$49,747
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
Audit committee
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
No
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, Page 6, Part VI, Line 11B

The organization has established a finance committee which is composed of 5 members of the board of directors. The duties and responsibility of the finance committee include the independent audit report review function and the form 990 review. Specifically, the form 990 is provided electronically to all finance committee members, and to any other board members upon request. Board members forward any comments or questions directly to the organization's president prior to filing.

Form 990, Page 6, Part VI, Line 12C

Consistent with the organization's conflict of interest policy, the organization's president will monitor proposed or ongoing conflicts of interest and disclose them to the finance committee. After consultation with the finance committee, the president shall determine whether a material conflict exists, and in the case of a material conflict, whether the contemplated transaction may be authorized as being necessary for a compelling reason, just, fair, and reasonable to the organization. The president will present his determination to the executive director, who will have final responsibility for making this decision, in the interests of the welfare of the organization and the advancement of its purpose. The president will provide an annual update to the board of directors on conflict-of-interest disclosures.

Form 990, Page 6, Part VI, Line 15A

The process of determining and approving the compensation of the organization's top management officials included 1) review and approval by the board of directors, 2) use of the guidestar nonprofit compensation report as comparable comparison, and 3)contemporaneous documentation and recordkeeping. 1)review and approval. The compensation of top management officials was reviewed and approved by the entire board of directors at the organization's annual meeting. Any persons with conflicts of interest left the room while compensation was reviewed and approved. 2)use of the guidestar nonprofit compensation report as to comparable compensation. In making its decisions about compensation, the board of directors used data as to comparable compensation for similarly situated and qualified individuals in functionally comparable positions at similarly situated organizations. For the 2019 fiscal year, four distinct similarly situated organizations were considered. 3)contemporaneous documentation and recordkeeping. There is contemporaneous documentation and recordkeeping with respect to the deliberations and decisions regarding executive compensation, including but not limited to the meeting minutes for the board's annual meeting.

Form 990, Page 6, Part VI, Line 17

Maryland, maine, michigan, minnesota, mississippi, north carolina, north dakota, new hampshire, new jersey, new york, ohio, oklahoma, oregon, pennsylvania, rhode island, south carolina, tennessee, utah, virginia, washington, dist of columbia, wisconsin, west virginia, nebraska, new mexico

Form 990, Page 6, Part VI, Line 19

The organization's most recent financial statements and form 990 (with donors names omitted) are made available on the organization's website. All prior financial statements, governing documents, conflict of interest policy are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Modern Classrooms Project Inc
EIN
82-5421304
Phone
2027501084
Address
15 14TH STREET SE, WASHINGTON, DC 20003

Signing Officer

Name
Kareem Farah - Chief
Title
Executive Officer
Phone
2027501084
Signed
2024-02-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kareem Farah
Formed
2018
Legal Domicile
Dc
Voting Board Members
11
Independent Board Members
10
Employees
24
Volunteers
10

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Richard M Jones CPA
Phone
8146231880
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers consist of board members and pro bono lawyers who donated their time and services.

Form 990, Page 2, Part III, Line 4B

Program development the modern classrooms project continuously evaluates the effectiveness of its programs and products to ensure it delivers its intended results through an ongoing process of collecting and analyzing data. The organization has been driven by data from the start and collects data from a variety of sources across the year both for evaluative and continuous improvement purposes and by integrating action-oriented data review into its team's standard activities. Through our program development and evaluation work, we assess teacher growth through our virtual mentorship program and free course and use the data to continuously improve the training experience. We seek to understand educator implementation practices and use the data to continuously improve our implementation support services. And we measure the impact of our model on teachers, students, and schools.

Form 990, Page 2, Part III, Line 4C

Implementation support we work with partner schools and districts to provide: site visits (in person): upon request, we will travel to schools/districts to conduct classroom observations, lead in-person implementer discussions, and meet with educators. Implementer discussions (virtual): we run one-hour webinars to discuss trends in implementation and methods to build more equitable and differentiated classrooms. Expert consultation: educators may sign up for on-demand coaching calls with our teacher mentors. Educators may pay for this service individually, or partners may provide this for their educators.

Form 990, Page 2, Part III, Line 4D

Modern classrooms university: mcpu is a collection of educator-created courses intended for graduates of our virtual mentorship program. These courses push educators to refine their practice with content-specific guidance, deep dives into core practices, and more. Free online course: our free course is a self-paced and self-guided online course that gives any teacher, anywhere, the materials and best practices to launch a modern classroom. Our free course contains every resource, guide, template, and exemplar we've ever created for our teachers. Educator recruitment: we recruit educators to participate in our teacher training programs. Research and evaluation: we conduct ongoing research and evaluation of our teacher-training efforts. Data management: we collect and manage data on the progress of participants in our teacher training programs. Program innovation: we engage in ongoing continuous improvement efforts to improve existing programs and design new programs.

Form 990, Part IX, Line 11G

Content creation 83,526 0 0 mentee stipends 578,500 0 0 mentoring services 717,175 0 0 community engagement 26,397 0 0 translation and communication 79,678 0 0 research 71,345 0 0 business ambassadors 111,750 0 0 program facilitation 62,131 0 0 consulting & honorarium 113,569 5,705 92,924 total 1,844,071 5,705 92,924

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE OF
IRS990/Form990PartVIISectionAGrp/TitleTxt11PROGRAM OFFI
IRS990/Form990PartVIISectionAGrp/TitleTxt12OF PARTNERSH
IRS990/Form990PartVIISectionAGrp/TitleTxt13PEOPLE
IRS990/Form990PartVIISectionAGrp/TitleTxt14PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt15STRATEGY/EVA
IRS990/Form990PartVIISectionAGrp/TitleTxt16PARTNERSHIPS
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IRS990/MissionDesc0THE MODERN CLASSROOMS PROJECT EMPOWERS EDUCATORS TO BUILD CLASSROOMS THAT RESPOND TO EVERY STUDENT'S NEEDS
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0179851
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IRS990/OtherExpensesGrp/Desc0PROFESSIONAL DEVELOPMENT
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IRS990/ProgramServiceRevenueGrp/Desc0VIRTUAL MENTORING PARTNERSHIP
IRS990/ProgramServiceRevenueGrp/Desc1IMPLEMENTATION SUPPORT
IRS990/ProgramServiceRevenueGrp/Desc2INDIVIDUAL MENTOR ENROLLMENT
IRS990/ProgramServiceRevenueGrp/Desc3CONSULTING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32020
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROGRAM DEVELOPMENT THE MODERN CLASSROOMS PROJECT CONTINUOUSLY EVALUATES THE EFFECTIVENESS OF ITS PROGRAMS AND PRODUCTS TO ENSURE IT DELIVERS ITS INTENDED RESULTS THROUGH AN ONGOING PROCESS OF COLLECTING AND ANALYZING DATA. THE ORGANIZATION HAS BEEN DRIVEN BY DATA FROM THE START AND COLLECTS DATA FROM A VARIETY OF SOURCES ACROSS THE YEAR BOTH FOR EVALUATIVE AND CONTINUOUS IMPROVEMENT PURPOSES AND BY INTEGRATING ACTION-ORIENTED DATA REVIEW INTO ITS TEAM'S STANDARD ACTIVITIES. THROUGH OUR PROGRAM DEVELOPMENT AND EVALUATION WORK, WE ASSESS TEACHER GROWTH THROUGH OUR VIRTUAL MENTORSHIP PROGRAM AND FREE COURSE AND USE THE DATA TO CONTINUOUSLY IMPROVE THE TRAINING EXPERIENCE. WE SEEK TO UNDERSTAND EDUCATOR IMPLEMENTATION PRACTICES AND USE THE DATA TO CONTINUOUSLY IMPROVE OUR IMPLEMENTATION SUPPORT SERVICES. AND WE MEASURE THE IMPACT OF OUR MODEL ON TEACHERS, STUDENTS, AND SCHOOLS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01278517
IRS990/ProgSrvcAccomActy3Grp/Desc0IMPLEMENTATION SUPPORT WE WORK WITH PARTNER SCHOOLS AND DISTRICTS TO PROVIDE: SITE VISITS (IN PERSON): UPON REQUEST, WE WILL TRAVEL TO SCHOOLS/DISTRICTS TO CONDUCT CLASSROOM OBSERVATIONS, LEAD IN-PERSON IMPLEMENTER DISCUSSIONS, AND MEET WITH EDUCATORS. IMPLEMENTER DISCUSSIONS (VIRTUAL): WE RUN ONE-HOUR WEBINARS TO DISCUSS TRENDS IN IMPLEMENTATION AND METHODS TO BUILD MORE EQUITABLE AND DIFFERENTIATED CLASSROOMS. EXPERT CONSULTATION: EDUCATORS MAY SIGN UP FOR ON-DEMAND COACHING CALLS WITH OUR TEACHER MENTORS. EDUCATORS MAY PAY FOR THIS SERVICE INDIVIDUALLY, OR PARTNERS MAY PROVIDE THIS FOR THEIR EDUCATORS.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0606665
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MODERN CLASSROOMS UNIVERSITY: MCPU IS A COLLECTION OF EDUCATOR-CREATED COURSES INTENDED FOR GRADUATES OF OUR VIRTUAL MENTORSHIP PROGRAM. THESE COURSES PUSH EDUCATORS TO REFINE THEIR PRACTICE WITH CONTENT-SPECIFIC GUIDANCE, DEEP DIVES INTO CORE PRACTICES, AND MORE. FREE ONLINE COURSE: OUR FREE COURSE IS A SELF-PACED AND SELF-GUIDED ONLINE COURSE THAT GIVES ANY TEACHER, ANYWHERE, THE MATERIALS AND BEST PRACTICES TO LAUNCH A MODERN CLASSROOM. OUR FREE COURSE CONTAINS EVERY RESOURCE, GUIDE, TEMPLATE, AND EXEMPLAR WE'VE EVER CREATED FOR OUR TEACHERS. EDUCATOR RECRUITMENT: WE RECRUIT EDUCATORS TO PARTICIPATE IN OUR TEACHER TRAINING PROGRAMS. RESEARCH AND EVALUATION: WE CONDUCT ONGOING RESEARCH AND EVALUATION OF OUR TEACHER-TRAINING EFFORTS. DATA MANAGEMENT: WE COLLECT AND MANAGE DATA ON THE PROGRESS OF PARTICIPANTS IN OUR TEACHER TRAINING PROGRAMS. PROGRAM INNOVATION: WE ENGAGE IN ONGOING CONTINUOUS IMPROVEMENT EFFORTS TO IMPROVE EXISTING PROGRAMS AND DESIGN NEW PROGRAMS.
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