Circle of Life

Nonprofit profile at a glance

EIN
311690041
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Springdale, AR, USA
Phone
4797506632
Rating
73
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Federated Giving Programs

Official website

Reported finances

Revenue
$34,099,401
Expenses
$28,912,375
Assets
$43,912,713
Liabilities
$6,873,252

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

Leadership & pay

22 people listed

Executive titles in this filing

  • Grubbs Catherine S (CEO)

Highest reported compensation

  • Read Dr Andrea (Exec Medical Director): $285,307 total reported compensation
  • Grubbs Catherine S (CEO): $256,288 total reported compensation
  • LeDuc Diya (Chief Clinical Officer): $189,291 total reported compensation

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

Overview

Mission

The Organization provides end of life medical care to individuals located in Northwest Arkansas.

What it reported doing in 2024

Hospice care

Operating model

Revenue model
Earned-program. 86% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 66
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.4%; rating input score 63
  • Program expense ratio: 74.2%; rating input score 74
  • Fundraising efficiency: $9.55 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 17th percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 66th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.2%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.52; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.16; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 62; 62nd percentile among comparable filings

Growth

  • Program expense growth: 9% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 7.2% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 63.4% of revenue deployed · 74.2% of spending went to programs
  • Governance: 17 of 17 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $21.5M in reported program spending
  • Leadership: top reported pay $285K · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.