3Gs for Gaia

Nonprofit profile at a glance

EIN
921106522
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Williamston, NC, USA
Phone
9196100369
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Fund Raising and Fund Distribution

Reported finances

Revenue
$604,038
Expenses
$413,161
Assets
$5,413,468
Liabilities
$8,853

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Mccayne Miller (Executive Director/President)

Highest reported compensation

  • Mccayne Miller (Executive Director/President): $99,000 total reported compensation
  • Sharon Faw (Secretary): $74,250 total reported compensation
  • Samantha Hofer (Director): $74,250 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Supporting, incubating and funding water purification and protection, land restoration, regeneration and sustainable agriculture and womens empowerment.

What it reported doing in 2024

We focused on Right Relationship and built partnerships with organizations and individuals wanting to work with Tribal Communities. We successfylly conducted more than a dozen trainings and provided resources to these organizations and individuals. We also provided onsite services, remote support and technical assistance to several Tribal Communities in the United States. Education, capacity building and resource development were our areas of focus.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 89% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 90
  • Accountability: 28
  • Sustainability: 77
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 40.2%; rating input score 40
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 5th percentile among comparable filings
  • Governance controls: 6 of 9 controls in place; rating input score 67
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.6%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 13.1; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 59.9%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: 35.4% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: -110.4% per year; rating input score 0; 0th percentile among comparable filings
  • Asset growth: 2.5% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 40.2% of revenue deployed · 89.3% of spending went to programs
  • Governance: 0 of 3 board members independent · 6 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $369K in reported program spending
  • Leadership: top reported pay $99K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 40/100.
  • High — Accountability: Independent voting board scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.