Ethics of Caring
Nonprofit profile at a glance
- EIN
- 542163375
- IRS 990-EZ coverage
- 2014–2025
- Forms available
- Form 990 2020, Form 990-EZ 2025
- Location
- Ventura, CA, USA
- Phone
- 3104301686
- Rating
- 67
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Professional Societies, Associations
Reported finances
- Revenue
- $146,364
- Expenses
- $173,468
- Assets
- $460,276
- Liabilities
- $27,169
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- KATHERINE BROWN SALTZMANN (President)
- ELISSA BROWN (Vice President)
People named in this filing
- KATHERINE BROWN SALTZMANN (President)
- ELISSA BROWN (Vice President)
- LINDA GORMAN (Treasurer)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Discussion and ethics education for nurses and other healthcare professionals
Operating model
- Revenue model
- Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
- 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 62
- Transparency & Controls: 82
- Sustainability: 39
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.9%; rating input score 66
- Program expense ratio: 55.6%; rating input score 56
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -18.5%; rating input score 8; 8th percentile among comparable filings
- Total-asset coverage ratio: 2.65; rating input score 86; 86th percentile among comparable filings
- Liabilities to assets ratio: 0.06; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings
Growth
- Program expense growth: -1.4% per year; rating input score 0; 26th percentile among comparable filings
- Revenue growth: -0.2% per year; rating input score 0; 18th percentile among comparable filings
- Asset growth: 12.3% per year; rating input score 100; 65th percentile among comparable filings
Details
- Where the money goes: 65.9% of revenue deployed · 55.6% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $97K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 7 of 7 current checks pass
- Schedules: 2 filed schedules
- Filing history: 10 filing years from 2014 to 2025
- 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.
- Review — Financial Efficiency: Program expense ratio scored 56/100.
- High — Sustainability: Operating margin scored 8/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.