Easton Mountain Inc

Nonprofit profile at a glance

EIN
010778873
IRS 990 coverage
2014–2020
Forms available
Form 990 2020
Location
Greenwich, NY, USA
Phone
5183843622
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$336,828
Expenses
$467,418
Assets
$196,785
Liabilities
$496,817

Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • RAUL CASTANON (PRESIDENT)

People named in this filing

  • TIM COOLEY (TRUSTEE)
  • ESCHAN LACOSTE (TRUSTEE)
  • RAUL CASTANON (PRESIDENT)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Easton mountain is a community, retreat center and sanctuary created by gay men as a gift to the world. In workshops, programs, and events, we provide opportunities to celebrate, heal, transform and integrate body, mind, & spirit. We offer our land, rich in beauty and wisdom, as home to a community that extends beyond the land. We are a worldwide fellowship of people enriched by our connection to easton mountain. This fellowship is a positive force for change in the world. We value: each individual's spiritual path and the quest for connection and understanding; the beauty of the earth, and our practice of stewardship on it; the joy and wisdom our bodies bring; the expression of love, intimacy and erotic communion; service and those who strive to make life better for others; creativity, celebration, fun, and gaiety; respectful honesty and the peaceful resolution of disagreements; community, the support it provides, the strength and love it brings; work for peace, non-violence and socia

What it reported doing in 2020

Sponsorship, development and presentation of retreats, seminars and other learning activities supporting the organization's mission

Operating model

Revenue model
Earned-program. 63% 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

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 17
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.8%; rating input score 82
  • Fundraising efficiency: $104.03 raised per $1 spent on fundraising; rating input score 83; 83rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 3 of 7 controls in place; rating input score 43
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -38.8%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 0.42; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 2.52; rating input score 1; 1st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings

Growth

  • Program expense growth: -2.9% per year; rating input score 0; 34th percentile among comparable filings
  • Revenue growth: -5.2% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 1% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.8% of spending went to programs
  • Governance: 5 of 5 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $382K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 7 filing years from 2014 to 2020
  • 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.

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

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 1/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.