Circles of Light

Nonprofit profile at a glance

EIN
990346671
IRS 990-EZ coverage
2010–2013
Forms available
Form 990-EZ 2013
Location
Lihue, HI, USA
Phone
8086523875
Rating
44
Verdict
MIXED
Rating confidence
Moderate
Sector
Education N.E.C.

Official website

Reported finances

Revenue
$53,272
Expenses
$45,522
Assets
$9,115
Liabilities
$0

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • Del Oplinger (President)

People named in this filing

  • Del Oplinger (President)
  • Edwin Sawyer (Treaurer)
  • Sheena Millare (VP)

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 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Support health & development of children families and adults Offers programs in art health & culltural education to children & families including at risk & low income participants

What it reported doing in 2013

We have service over 300 youth and familie members in creative and healing art programs. We have entered the youth art work inseveral contests and have several honorable mentions and one first place winner. We have helped griefing children grief the loss of a loved one with art, we have helped teenages make better decisions and to provide underage drinking support using art based lessons.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up. 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: 0
  • Transparency & Controls: 100
  • Sustainability: 53
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0

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: 14.5%; rating input score 71; 71st percentile among comparable filings
  • Total-asset coverage ratio: 0.2; rating input score 15; 15th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: -66.8% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -13.4% per year; rating input score 0; 28th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 4 filing years from 2010 to 2013
  • Contacts: How to reach this organization
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 15/100.
  • Review — Sustainability: Officer compensation ratio scored 57/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.