2026-06-11T17:19:12-04:00 2025-07-31 454570537 MARJTAX INCORPORATED 3542 FRUITVALE- AVE PMB 227 OAKLAND CA 94602 990 2024-08-01 814897779 BIG MINDS INCORPORATED BIGM 5103340919 1937 SAN PABLO AVENUE PINOLE CA 94564 VASILIOS BOUZOS DIRECTOR 5103340919 2026-06-11 true false MARJORIE WILLIAMS-JONES P00564614 5104826204 2026-06-11 X 2024 2025-03-06 01:10:19Z RIANNA BENSING 1937 SAN PABLO AVENUE PINOLE CA 94564 2485653 false X HTTP://WWW.BIGMINDSUNSCHOOL.ORG/ X 2017 CA BIG MINDS IS AN ATTACHMENT-BASED, COMMUNITY-FOCUSED SCHOOL DESIGNED TO GIVE TWICE-EXCEPTIONAL (2E) STUDENTS THE TIME AND SUPPORT NECESSARY TO GROW INTO THOUGHTFUL, ARTICULATE CITIZENS. 3 3 34 3 0 372906 273974 1859246 2208532 2202 -4786 0 2234354 2477720 0 0 1790968 1792093 0 97120 500644 518385 2291612 2310478 -57258 167242 235779 822091 489886 1268984 -254107 -446893 BIG MINDS IS AN ATTACHMENT-BASED, COMMUNITY-FOCUSED SCHOOL DESIGNED TO GIVE TWICE-EXCEPTIONAL (2E) STUDENTS THE TIME AND SUPPORT NECESSARY TO GROW INTO THOUGHTFUL, ARTICULATE CITIZENS. false false 1749767 BIG MINDS IS A RADICALLY DIFFERENT, ACCESSIBLE EDUCATION PROGRAM FOR TWICE-EXCEPTIONAL STUDENTS, GRADES K-8. OUR STUDENT-TO-TEACHER RATIO IS 4:1, AND ALL OF OUR LEARNING IS DONE IN PROJECT-BASED AND STRENGTHS-LED 1:1 OR SMALL GROUP SETTINGS. WE UTILIZE WHAT YOUR STUDENT IS PASSIONATE ABOUT AS A VEHICLE FOR FILLING IN THE BUILDING BLOCKS THEY MIGHT STRUGGLE WITH AS PART OF THEIR DISABILITY. OUR FOCUS IS ON SOCIO-EMOTIONAL DEVELOPMENT THAT SUPPORTS BOTH COGNITIVE AND CREATIVE GROWTH. STUDENTS AND TEACHERS ARE CONTINUALLY ENGAGED IN A PASSIONATE, RECIPROCAL LEARNING PROCESS. OUR MISSION AND CURRICULUM ARE ROOTED IN DISABILITY JUSTICE; WE IMPRESS UPON OUR STUDENTS THAT BEING 2E MEANS THEY ARE PART OF A GREATER COMMUNITY AND THAT IT IS FUNDAMENTALLY A PROBLEM THAT THE EDUCATION SYSTEM WAS NOT BUILT FOR THEM. WE WANT OUR STUDENTS TO LEAVE BIG MINDS WITH THE SKILLS TO NAVIGATE THE WORLD AS IT IS AND AS SOCIALLY LITERATE HUMANS WHO FEEL COMFORTABLE ADVOCATING FOR THEMSELVES. 1749767 true true false false false false false false false false true false false true true false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 2 0 true 34 true false false false false false false false false false false false false false false X 3 3 false false false false false false false true true false false true true true true false false true true false X VASILIOS BOUZOS 5103340919 1937 SAN PABLO AVENUE PINOLE CA 94564 VASILIOS BOUZOS DIRECTOR 40.00 X 83837 0 10879 RIANNA BENSING EXECUTIVE DI 40.00 X 97066 0 30630 MELANIE HAYES BOARD MEMBER 5.00 X 0 0 0 MARNINA KAMMERSELL BOARD MEMBER 5.00 X 0 0 0 BOBBY BARDENHAGEN BOARD MEMBER 5.00 X 0 0 0 180903 41509 false false false 75873 198101 273974 MONTHLY TUITION 611600 1556928 1556928 NINETY DAY PAYMENTS 611600 284096 284096 ANNUAL TUITION 611600 141446 141446 SUMMER CAMP 611600 61857 61857 SUBLEASE 611600 57125 57125 107080 107080 2208532 3147 3147 7933 -7933 -7933 -7933 2477720 2200599 3147 184666 25393 110496 48777 1304121 1101911 176548 25662 182743 109450 65517 7776 120563 91988 22547 6028 3865 3865 10033 10033 1915 871 10 1034 5970 3436 610 1924 64104 17336 42896 3872 340675 333375 6800 500 16698 11572 4328 798 11651 11651 1538 1538 7947 235 7712 SUPPLIES DISPOSABLE 39185 37868 568 749 BOOKS/CURRICULUM EXPENSE 13202 13192 10 SCHOOL SUPPLIES + EQUIPMT 1602 1602 2310478 1749767 463591 97120 170832 322132 44 144 7150 16572 41848 13098 6536 10625 6562 37706 444255 235779 822091 -3675 25380 283186 491899 476541 1662 483877 489886 1268984 X -254107 -446893 -254107 -446893 235779 822091 X 167242 -360028 X false true X true false X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5408 5408 7690 6536 1154 6562 OPERATING LEASE - ROU 406549 LEASE DEPOSITS 37706 444255 OPERATING LEASE LIABILITY 433448 ACCRUED PAYROLL LIABILITY 27737 VACATION LIABILITY 15548 PAYROLL BENES LIABILITIES 5789 RAMP CARD PAYABLE 1355 483877 2485653 7933 7933 2477720 2477720 2318413 7935 7935 2310478 2310478 SCHEDULE D, PAGE 4, PART XI, LINE 2D LOSS ON DISPOSTION OF ASSETS 7,933 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON DISPOSITION OF ASSETS 7,933 ROUNDING 2 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 NON-DISCRIMINATION POLICY IS ON THE AGENCY WEBSITE AND ENROLLMENT DOCUMENTS. BIG MINDS IS DEDICATED TO DIVERSITY IN THE SCHOOL ENVIRONMENT. SEE PAGE 2 FOR THE FULL STATEMENT BIG MINDS IS FOUNDED BASED ON THE NEED TO ACKNOWLEDGE DIVERSITY IN OUR SCHOOLS AND WORKS ACTIVELY TO FOSTER DIVERSITY, BOTH AMONG OUR STUDENTS AND AMONG OUR EMPLOYEES. BIG MINDS PROVIDES EQUAL OPPORTUNITIES TO ALL STUDENTS AND THEIR FAMILIES WITHOUT REGARD TO RACE, COLOR, RELIGION, GENDER, SEXUAL ORIENTATION, GENDER IDENTITY, NATIONAL ORIGIN, AGE, DISABILITY, GENETIC INFORMATION, MARITAL STATUS, AMNESTY OR STATUS AS A COVERED VETERAN IN ACCORDANCE WITH APPLICABLE FEDERAL, STATE, AND LOCAL LAWS. BIG MINDS COMPLIES WITH APPLICABLE STATE AND LOCAL LAWS GOVERNING NONDISCRIMINATION IN EVERY LOCATION IN WHICH THE COMPANY HAS SITES. BIG MINDS EXPRESSLY PROHIBITS ANY FORM OF UNLAWFUL HARASSMENT BASED ON RACE, COLOR, RELIGION, GENDER, SEXUAL ORIENTATION, NATIONAL ORIGIN, AGE, GENETIC INFORMATION, DISABILITY, OR VETERAN STATUS. FORM 990, PAGE 6, PART VI, LINE 11B THE OFFICERS OF THE AGENCY REVIEW AN INITIAL DRAFT OF THE 990 WITH THE PREPARER TO CONFIRM ACCURACY. AN ELECTRONIC COPY OF THE 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE BYLAWS OF THE ORGANIZATION REQUIRE THAT ALL POTENTIAL CONFLICTS BE DISCLOSED: DUTY TO DISCLOSE IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS DECIDES THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR. THE BOARD, WHICH CONSISTS OF INDEPENDENT MEMBERS, HAS REVIEWED AVAILABLE DATA AND ASSESSED FAIR AND EQUITABLE COMPENSATION BASED ON COMPENSATION OF EXECUTIVE DIRECTORS OF AGENCIES OF SIMILAR SIZE, FIELD AND LOCATION TO BIG MINDS INCORPORATED. FORM 990, PAGE 6, PART VI, LINE 15B THE EXECUTIVE DIRECTOR AND THE BOARD OF DIRECTORS DETERMINE SALARY AND WAGES FOR ALL EMPLOYEES, BASED ON CURRENT MARKET COMPENSATION PRACTICES. FORM 990, PAGE 6, PART VI, LINE 19 THE AGENCY'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 PAYROLL LIABILITY ACCRUAL FOR FY24JULY -22,430 VACATION LIABILITY ACCRUAL FY24JULY -9,249 HOUSEKEEPING EXP ACC FY24JULY -10,700 ANNUAL TUITION DEFERRED FY24JULY -115,901 90 DAY TUITION DEFERRED FY24JULY -51,260 MATERIAL FEES DEFERRED FY24JULY -16,500 MONTHLY TUITION DEFERRED FY24JULY -100,763 CORRECT MIS-DATED BILL TO FYE2024JULY -3,675 OPENING ROU ASSET & LEASE LIABILITY -29,550 TOTAL -360,028 THE AGENCY HAD A CPA FIRM CONDUCT A FULL AUDIT OF THE BOOKS AND ISSUE AN AUDITED FINANCIAL STATEMENT FOR THIS FISCAL YEAR, ENDED JULY 31, 2025. THE CPAS CONVERTED THE BOOKS FROM CASH TO ACCRUAL AND THUS DETERMINED THAT THERE WERE MULTIPLE INCOME AND EXPENSE TRANSACTIONS POSTED IN FY2025JULY THAT SHOULD HAVE BEEN ACCRUED TO THE PRIOR YEAR OR YEARS. ADJUSTING JOURNAL ENTRIES WERE MADE THAT REDUCED THE UNRESTRICTED NET ASSETS BY 360,028. THE DETAIL IS LISTED ABOVE.