Earth and Sky Inc

Nonprofit profile at a glance

EIN
742837453
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2015
Location
Kyle, TX, USA
Phone
5122940886
Rating
84
Verdict
STRONG
Rating confidence
Standard
Sector
Federated Giving Programs

Reported finances

Revenue
$619,245
Expenses
$466,390
Assets
$786,316
Liabilities
$62,000

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • David Callejas (Co-Executive Director)
  • Joni Stewart (Co-Executive Director)

Highest reported compensation

  • David Callejas (Co-Executive Director): $15,000 total reported compensation
  • Joni Stewart (Co-Executive Director): $15,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To produce, duplicate, & distribute a series related to science & earthcare astronomy designed to educate and inform the general public.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 93
  • Accountability: 63
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: $10.99 raised per $1 spent on fundraising; rating input score 38; 38th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 15th 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; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 24.7%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.08; rating input score 38; 38th percentile among comparable filings
  • Officer compensation ratio: 6.4%; rating input score 47; 47th percentile among comparable filings

Growth

  • Program expense growth: 30.7% per year; rating input score 100; 89th percentile among comparable filings
  • Revenue growth: 13.5% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 13.3% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.1% of spending went to programs
  • Governance: 3 of 3 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $383K in reported program spending
  • Leadership: top reported pay $15K · 5 people listed
  • Consistency: 23 of 25 current checks pass · 2 findings to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 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.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 38/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Schedule D other liabilities reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 38/100.
  • Moderate — Sustainability: Officer compensation ratio scored 47/100.