Children of the Setting Sun Product

Nonprofit profile at a glance

EIN
475005550
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-N 2018
Location
Bellingham, WA, USA
Phone
3604101695
Rating
76
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Philanthropy, Charity, Voluntarism Promotion

Reported finances

Revenue
$6,992,892
Expenses
$3,499,366
Assets
$5,970,865
Liabilities
$128,234

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

Leadership & pay

11 people listed

Highest reported compensation

  • DARRELL HILLAIRE (CHEIF EXECUTIVE OFFICER): $108,442 total reported compensation
  • MICHAEL VENDIOLA (DIRECTOR): $15,441 total reported compensation
  • TAHNEE KAWAKONE (CHAIR): $3,475 total reported compensation

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

Overview

Mission

We are a native american led non-profit who utilizes the power of storytelling to create, educate and share about the native american lifeway.

What it reported doing in 2024

Institute: cssp hosts opportunities for the community to come together to share stories, educate others and inspire change. 2024 community stories included holding a treaty day film festival for the public and for 4th, 7th and 11th grade students, hosting a gathering of salmon people at klamath falls, holding a song, dance and storytelling peformance for the public at the paramount theater in seattle and co-hosting an indigenous day event with local colleges.

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 100% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - 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 some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 52
  • Transparency & Controls: 94
  • Accountability: 91
  • Sustainability: 76
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 37.2%; rating input score 37
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $24.33 raised per $1 spent on fundraising; rating input score 64; 64th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • 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: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 50%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 1.71; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 40.2% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 45.1% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 57.4% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 37.2% of revenue deployed · 73.1% of spending went to programs
  • Governance: 10 of 10 board members independent · 7 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $2.6M in reported program spending
  • Leadership: top reported pay $108K · 11 people listed
  • Consistency: 32 of 33 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 37/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.