Esthers Rising

Nonprofit profile at a glance

EIN
861229113
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2021
Location
Custer, SD, USA
Phone
5776236001
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Victims' Services

Reported finances

Revenue
$258,804
Expenses
$191,122
Assets
$410,493
Liabilities
$74,378

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Roland Bauer (President)
  • David Asbridge (Vice-President)

Highest reported compensation

  • Cheryl Hartman (Treasurer): $28,500 total reported compensation

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

Overview

Mission

The vision is for both long-term and emergency residential care in South Dakota for girls aged 12-17 that are rescued out of sex trafficking.

What it reported doing in 2025

In 2025 we were able to purchase property to build our restorative care home. With the groundwork now underway we are one step closer to creating a safe beautiful place where survivors can begin rebuilding their lives.

Operating model

Revenue model
Donor-supported. 97% 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 - 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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 85
  • Accountability: 79
  • Sustainability: 59
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.7%; rating input score 64
  • Program expense ratio: 84.7%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 26.2%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.15; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 17; 17th percentile among comparable filings
  • Officer compensation ratio: 14.9%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 57.1% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 4.9% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 19% per year; rating input score 100; 81st percentile among comparable filings

Details

  • Where the money goes: 63.7% of revenue deployed · 84.7% of spending went to programs
  • Governance: 6 of 6 board members independent · 4 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $162K in reported program spending
  • Leadership: top reported pay $28K · 6 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2025
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 17/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.