3Ho Foundation International
Nonprofit profile at a glance
- EIN
- 952654282
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Santa Cruz, NM, USA
- Phone
- 5006290692
- Rating
- 56
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $955,247
- Expenses
- $960,557
- Assets
- $205,279
- Liabilities
- $150,000
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- NAM KAUR KHALSA (CEO)
Highest reported compensation
- NAM KAUR KHALSA (CEO): $96,500 total reported compensation
- MERLE WALLACE (CFO): $64,800 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
3ho foundation international (3ho) is a global community of people who practice and share the techniques of kundalini yoga in order to serve, inspire and empower humanity to be healthy, happy and holy.
What it reported doing in 2024
Teaching and service: the organization has brought awareness to people of all ages and inspired them to lead a happy, healthy and holy life through the practice of yoga and meditation. An international network of yoga teachers has been established to communicate the information on yoga and meditation to the community at large. The teachings of the organization reached thousands of persons.
Operating model
- Revenue model
- Donor-supported. 67% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 97% 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
MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 46
- Transparency & Controls: 75
- Accountability: 68
- Sustainability: 22
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 50.4%; rating input score 50
- Program expense ratio: 50.1%; rating input score 50
- Fundraising efficiency: $4.06 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: 0 of 8 controls in place; rating input score 0
- Claims monitoring procedures: Fail
- Requires narrative reports: Fail
- Conducts field audits: Fail
- May suspend future funding: Fail
- Requires financial reports: Fail
- Conducts site visits: Fail
- Requires grant agreements: Fail
- May require repayment: Fail
- Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: -0.6%; rating input score 34; 34th percentile among comparable filings
- Total-asset coverage ratio: 0.21; rating input score 10; 10th percentile among comparable filings
- Liabilities to assets ratio: 0.73; rating input score 10; 10th percentile among comparable filings
- Officer compensation ratio: 16.8%; rating input score 19; 19th percentile among comparable filings
Growth
- Program expense growth: -8.7% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: -5.3% per year; rating input score 0; 5th percentile among comparable filings
- Asset growth: -6.5% per year; rating input score 0; 5th percentile among comparable filings
Details
- Where the money goes: 50.4% of revenue deployed · 50.1% of spending went to programs
- Governance: 5 of 5 board members independent · 2 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $481K in reported program spending
- Leadership: top reported pay $96K · 6 people listed
- Consistency: 29 of 29 current checks pass
- Schedules: 5 filed schedules · includes major donors and foreign activity
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 2 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.
- Review — Financial Efficiency: Mission deployment rate scored 50/100.
- Review — Financial Efficiency: Program expense ratio scored 50/100.
- High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Financial Efficiency: Fundraising efficiency scored 13/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 34/100.
- High — Sustainability: Total-asset coverage ratio scored 10/100.
- High — Growth: Asset growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 10/100.
- High — Sustainability: Officer compensation ratio scored 19/100.