5 Cups Inc

Nonprofit profile at a glance

EIN
932617946
IRS 990-EZ coverage
2023–2023
Forms available
Form 990-EZ 2023
Location
Lander, WY, USA
Phone
5739792459
Rating
84
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$101,774
Expenses
$69,558
Assets
$34,349
Liabilities
$2,133

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ANDREW WHALEY (PRESIDENT)

People named in this filing

  • ANDREW WHALEY (PRESIDENT)
  • DAVID WUACKENBUSH (TREASURER)
  • ANNE BREILING (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

A prototype for a new type of non-profit coffeehousethat functions as a place to model, train, and formyoung leaders for a new type of religious context thatwelcomes everyone to foster community andrelationship for the sake of mission.

What it reported doing in 2023

5 cups acquired a cafe in wy and transformed it into a prototype of missional hospitality which institutes a student intern program to begin forming future leaders in missional hospitality. They help various organizations to develop hospitality outreaches through consulting, teach a six week online class for the diocese of san francisco and represent our mission on various media platforms.

Operating model

Revenue model
Earned-program. 63% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 100
  • Sustainability: 62
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.1%; rating input score 69
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 31.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 69.1% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $70K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 7 of 8 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • 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 — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.