Big Picture Schools California Inc

Big Picture Schools California Inc. consistently allocates resources to programs, with recent years showing expenses exceeding revenue.

EIN: 208208428 · Fresno, CA · NTEE: B20 · Updated: 2026-03-28

$9.0MRevenue

$4.7MAssets

90/100Mission Score (Excellent)

B20

About Big Picture Schools California Inc

Big Picture Schools California Inc (EIN: 208208428) is a nonprofit organization based in Fresno, CA, classified under NTEE code B20. The organization reported total revenue of $9.0M and total assets of $4.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Big Picture Schools California Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Big Picture Schools California Inc. demonstrates a consistent commitment to its mission, as evidenced by its program spending. Over the past several years, the organization has maintained a strong focus on program delivery, with a significant portion of its expenses directed towards its core educational activities. For instance, in the 202306 period, the organization reported expenses of $9,576,834, with a substantial allocation to programs. The organization's financial health shows some fluctuations in recent years, with expenses exceeding revenue in the 202306 and 202206 periods, leading to a decrease in net assets. However, prior periods, such as 202106 and 202006, showed healthy surpluses. The organization's assets have grown considerably over the past decade, from $409,931 in 201406 to $6,014,653 in 202306, indicating a growing operational capacity. The consistent reporting of 0% officer compensation across all filings suggests a strong commitment to directing resources towards its mission rather than executive pay, enhancing its transparency and public trust.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Big Picture Schools California Inc with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Big Picture Schools California Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

Big Picture Schools California Inc. consistently reports 0% officer compensation across all available filings, indicating that no portion of its expenses is allocated to executive salaries, which is highly commendable for a nonprofit of its size with annual revenues approaching $9 million.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Big Picture Schools California Inc's IRS 990 filings:

Expenses exceeded revenue in the last two reported periods (202306 and 202206), totaling a deficit of over $1.5 million, which could impact long-term financial health if not addressed.

Strengths

The following positive indicators were identified for Big Picture Schools California Inc:

Consistent 0% officer compensation across all filings, indicating strong resource allocation to mission.
Significant growth in assets over the past decade, from $409,931 in 201406 to $6,014,653 in 202306.
Strong program spending ratio, estimated at 85%, demonstrating a clear focus on its educational mission.
Long history of IRS 990 filings (13 filings), indicating consistent transparency and compliance.

Frequently Asked Questions about Big Picture Schools California Inc

Is Big Picture Schools California Inc. financially stable given recent deficits?

While the organization experienced expenses exceeding revenue in the 202306 and 202206 periods, leading to a decrease in assets from $7,517,496 to $6,014,653, its overall asset base has grown significantly over the last decade, suggesting a strong foundation. The organization should monitor these trends to ensure long-term sustainability.

How does the organization's program spending compare to similar nonprofits?

With an estimated 85% of spending directed towards programs, Big Picture Schools California Inc. demonstrates a very strong commitment to its mission, which is generally considered excellent for a nonprofit and often surpasses the average for many organizations.

What is the trend in the organization's net assets?

Net assets have shown significant growth from $79,804 in 201406 to $5,034,000 in 202306 (Assets - Liabilities), despite recent dips. This indicates a strong long-term growth trajectory in its financial capacity.

Filing History

IRS 990 filing history for Big Picture Schools California Inc showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Big Picture Schools California Inc's revenue has grown by 210.9%, moving from $2.8M to $8.6M. Total assets increased by 705.1% over the same period, from $747K to $6.0M. Total functional expenses rose by 269.2%, from $2.6M to $9.6M. In its most recent filing year (2023), Big Picture Schools California Inc reported a deficit of $1.0M, with expenses exceeding revenue. The organization holds $981K in liabilities against $6.0M in assets (debt-to-asset ratio: 16.3%), resulting in net assets of $5.0M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$8.6M	$9.6M	$6.0M	$981K	—	View 990
2022	$9.0M	$9.5M	$7.5M	$1.5M	—	View 990
2021	$9.6M	$8.2M	$7.1M	$523K	—	View 990
2020	$9.5M	$8.4M	$6.5M	$1.3M	—	View 990
2019	$8.9M	$7.0M	$4.3M	$261K	—	View 990
2018	$5.9M	$5.4M	$2.4M	$314K	—	View 990
2017	$5.6M	$4.4M	$1.8M	$201K	—	View 990
2016	$2.0M	$1.7M	$784K	$270K	—	View 990
2015	$2.6M	$2.4M	$633K	$376K	—	View 990
2014	$2.5M	$2.4M	$410K	$330K	—	View 990
2013	$2.6M	$2.6M	$463K	$559K	—	View 990
2012	$2.6M	$2.8M	$630K	$683K	—	View 990
2011	$2.8M	$2.6M	$747K	$547K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $8.6M, expenses of $9.6M, and assets of $6.0M (revenue -4.5% year-over-year).
2022: Revenue of $9.0M, expenses of $9.5M, and assets of $7.5M (revenue -7.2% year-over-year).
2021: Revenue of $9.6M, expenses of $8.2M, and assets of $7.1M (revenue +1.0% year-over-year).
2020: Revenue of $9.5M, expenses of $8.4M, and assets of $6.5M (revenue +7.2% year-over-year).
2019: Revenue of $8.9M, expenses of $7.0M, and assets of $4.3M (revenue +50.8% year-over-year).
2018: Revenue of $5.9M, expenses of $5.4M, and assets of $2.4M (revenue +6.2% year-over-year).
2017: Revenue of $5.6M, expenses of $4.4M, and assets of $1.8M (revenue +178.7% year-over-year).
2016: Revenue of $2.0M, expenses of $1.7M, and assets of $784K (revenue -21.9% year-over-year).
2015: Revenue of $2.6M, expenses of $2.4M, and assets of $633K (revenue +3.7% year-over-year).
2014: Revenue of $2.5M, expenses of $2.4M, and assets of $410K (revenue -4.4% year-over-year).
2013: Revenue of $2.6M, expenses of $2.6M, and assets of $463K (revenue -0.6% year-over-year).
2012: Revenue of $2.6M, expenses of $2.8M, and assets of $630K (revenue -5.7% year-over-year).
2011: Revenue of $2.8M, expenses of $2.6M, and assets of $747K.

Data Sources and Methodology

This transparency report for Big Picture Schools California Inc is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.