Earth-spirit Inc
Nonprofit profile at a glance
- EIN
- 942804926
- IRS 990-EZ coverage
- 2021–2024
- Forms available
- Form 990-EZ 2024
- Location
- Nevada City, CA, USA
- Rating
- 55
- Verdict
- MIXED
- Rating confidence
- Moderate
Reported finances
- Revenue
- $42,622
- Expenses
- $39,121
- Assets
- $27,137
- Liabilities
- $3,485
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Patricia Kaminski (President)
People named in this filing
- Patricia Kaminski (President)
- Richard Katz (VP Treasurer Secretary)
- Anna-Maria Pierce (Director)
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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Education and research
What it reported doing in 2024
Educational programs: Online programs for students in USA Italy Mexico and Brazil. We also did reviews of post-graduate work of students from past programs and programs taught by affiliated teachers in the US and other countries.
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.
The verdict
MIXED - The filed numbers largely add up and program spending has grown recently. 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: 32
- Transparency & Controls: 82
- Sustainability: 41
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 30.5%; rating input score 31
- Program expense ratio: 33.2%; rating input score 33
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 8.2%; rating input score 59; 59th percentile among comparable filings
- Total-asset coverage ratio: 0.69; rating input score 37; 37th percentile among comparable filings
- Liabilities to assets ratio: 0.13; rating input score 16; 16th percentile among comparable filings
- Officer compensation ratio: 38.3%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: 3.6% per year; rating input score 100; 59th percentile among comparable filings
- Revenue growth: 22.8% per year; rating input score 100; 91st percentile among comparable filings
- Asset growth: -19.7% per year; rating input score 0; 10th percentile among comparable filings
Details
- Where the money goes: 30.5% of revenue deployed · 33.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $13K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- Filing history: 4 filing years from 2021 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 31/100.
- Moderate — Financial Efficiency: Program expense ratio scored 33/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Operating margin scored 59/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
- High — Sustainability: Officer compensation ratio scored 5/100.
- High — Sustainability: Liabilities to assets ratio scored 16/100.