Daya Foundation
Nonprofit profile at a glance
- EIN
- 455184611
- IRS 990 coverage
- 2018–2024
- Forms available
- Form 990 2024, Form 990-EZ 2014, Form 990-N 2016
- Location
- Portland, OR, USA
- Phone
- 5033209692
- Rating
- 69
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Human Service Organizations
Reported finances
- Revenue
- $393,956
- Expenses
- $93,881
- Assets
- $324,014
- Liabilities
- $89,477
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- SARAHJOY MARSH (BOARD CHAIR)
- MOLLY HITCHEN (SECRETARY)
- PAUL TERRELL (TREASURER)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The daya foundation is a non-profit yoga therapy center supporting northwest communities. We deliver accessible yoga alternatives in the form of public and agency-based yoga classes, yoga therapy interventions for anxiety, depression, addiction, and adaptive yoga programs for those with medical conditions that require medically-sensitive yoga. We teach the tools that build each student's essential life skills toolkit adn that empower them to make a difference.
What it reported doing in 2024
Provide over 9,600 student hours for yoga alternatives to northwest communities.
Operating model
- Revenue model
- Donor-supported. 98% of the money available for current operations came from contributions and gifts.
- 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.
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: 51
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 77
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 21.9%; rating input score 22
- Program expense ratio: 87.7%; rating input score 88
- Fundraising efficiency: $81.91 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 76.2%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 3.45; rating input score 72; 72nd percentile among comparable filings
- Liabilities to assets ratio: 0.28; rating input score 17; 17th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: -8.4% per year; rating input score 0; 12th percentile among comparable filings
- Revenue growth: 4.3% per year; rating input score 100; 48th percentile among comparable filings
- Asset growth: 20.7% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 21.9% of revenue deployed · 87.7% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $82K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 7 filing years from 2018 to 2024
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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.
- High — Financial Efficiency: Mission deployment rate scored 22/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 17/100.