Eskimo Village Inc

Nonprofit profile at a glance

EIN
932372029
IRS 990 coverage
2025–2025
Forms available
Form 990 2025, Form 990-N 2024
Location
Haiku, HI, USA
Phone
8085726920
Rating
23
Verdict
REVIEW
Rating confidence
Moderate
Sector
Mental Health, Crisis Intervention N.E.C.

Reported finances

Revenue
$208,006
Expenses
$233,523
Assets
$605,858
Liabilities
$671,470

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

Leadership & pay

1 person listed

People named in this filing

  • SETH (MARSHALL)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Assist individuals achieve personal growth through virtual communities and classroom settings

What it reported doing in 2025

The Eskimo Village, Inc., doing business as Graces Resource Center, is a charitable and educational organization that develops and distributes free educational content designed to support personal growth, recovery from self-destructive behaviors, and spiritual development. The organizations program is delivered through two primary channels: an integrated online resource center at gracesresourcecenter.com containing written and video materials, and a YouTube channel (@GracesResourceCenter) through which the organization publishes original instructional video content available at no cost to the general public. During the year, the organizations program activities focused on (1) developing a 19-week Host Training curriculum intended to support individuals seeking structured personal-growth and recovery resources, (2) producing original video content built around the organizations 10 Covenants framework, and (3) building public access to that content through the organizations website and YouTube channel. The YouTube channel grew to approximately [INSERT YEAR-END SUBSCRIBER COUNT] subscribers during the year, expanding free public access to the organizations educational materials. The organization did not charge fees for access to its educational content during the year. Future program plans include offering the completed 19-week curriculum and live instructional sessions to residential recovery centers and their patients. is a charitable and educational organization that develops and distributes free educational content designed to support personal growth, recovery from self-destructive behaviors, and spiritual development. The organizations program is delivered through two primary channels: an integrated online resource center at gracesresourcecenter.com containing written and video materials, and a YouTube channel (@GracesResourceCenter) through which the organization publishes original instructional video content available at no cost to the general public. During the year, the organizations program activities focused on (1) developing a 19- week Host Training curriculum intended to support individuals seeking structured personal-growth and recovery resources, (2) producing original video content built around the organizations 10 Covenants framework, and (3) building public access to that content through the organizations website and YouTube channel. The organization did not charge fees for access to its educational content during the year. Future program plans include offering the completed 19-week curriculum and live instructional sessions to residential recovery centers and their patients.

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

REVIEW - 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: 2
  • Transparency & Controls: 64
  • Accountability: 6
  • Sustainability: 36
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: $4.72 raised per $1 spent on fundraising; rating input score 20; 20th 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: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Fail
    • 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: -12.3%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 2.59; rating input score 66; 66th percentile among comparable filings
  • Liabilities to assets ratio: 1.11; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 0 of 2 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes grants
  • 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.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.