Ideas Institute
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To engage in and disseminate research on the therapeutic influences of the environment- organizational and social as well as physical, on older adults and individuals living with dementia.
- Income
- $2,744
- Spending
- $52,917
- Reserves
- 13.7 months of spending
- Largest source of income
- fees for its services, 71%
- Highest pay
- $22,190, board chair and senior researcher
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 79 out of 100. Higher than 49% of charities in its peer group (environment, under $250k).
Reserves
35 of 35Spendable reserves would cover 13.7 months of spending.
Debt
20 of 20It owes 3% of what it owns.
Living within its means
0 of 15Spending exceeded income by 1828% of income.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $15,378 spent. Grant (total grant $99,282 paid in 2023 and January 2024) from the Alzheimer's Association to further develop the Environment Audit Scoring Evaluation (EASE) to assess the person centered environmental characteristics of long-term care residential care settings. IDEAS Institute has been working on the EASE for several years (see 4b below) and expects this work will continue for at least 5 more years. The ultimate goal is to have the EASE be both valid and reliable for use in research projects about the design of long-term care settings, and for use as a design tool when renovating and designed new care settings. The EASE will ultimately be made available for free, along with an extensive training manual and other training resources. Aspects of this project (both 4a and 4b) have been published in Innovation in Aging journal (2022), in Frontiers (2024) and at several national conferences in 2023 and 2024. No grant revenues were received in 2025, but $15,378 was paid out in expenses related to the grant.
- $540 spent. Facilities Guidelines Institute is a non-profit that writes and promulgates building codes for health care settings. The code books are used by virtually all architectural and engineering practices in the US that do healthcare work, and the codes benefit the health, safety and welfare of all residents, staff and visitors to this setting (there are roughly 3 million residents in nursing homes and assisted living). Dr Calkins is a member of the Healthcare Guidelines Residential Care Task Force, which has one in-person meeting per year and bi-weekly zoom meetings. Over 75 hours of Dr Calkins time was donated to this effort. Expenses related to the in-person meeting.
- $232 spent. The Alzheimer's Association run an annual Summer Institute for research professionals who are new to the study of Alzheimer's Disease. Dr Calkins has been a teacher in this program since 2021. Responsibilities include review applications to the program, attending the training in August, delivering environmental research related content, and participating in both on-site and follow-up mentoring. Over 40 hours of Dr. Calkins time is donate to this effort. Travel expenses are reimbursed. There is a direct benefit to the new researchers who are being trained and coached, and an indirect benefit to everyone involved in the research they will be carrying out over their careers.
Source: Form 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2000.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.