Foundation for the Law of Time
Nonprofit profile at a glance
- EIN
- 931299228
- IRS 990-EZ coverage
- 2011–2024
- Forms available
- Form 990 2022, Form 990-EZ 2024
- Location
- Ashland, OR, USA
- Phone
- 5414880714
- Rating
- 47
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Physical & Earth Sciences,
Reported finances
- Revenue
- $47,043
- Expenses
- $107,630
- Assets
- $17,638
- Liabilities
- $3,657
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Stephanie South (President)
People named in this filing
- Stephanie South (President)
- Jacob Wyatt (Treasurer)
- Ishram Tansley (Secretary)
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
Public education about the Law of Time and the solutions it provides to the world's crises, primarily through calendar change which reintegrates the human mind to the harmonic cycles of nature
What it reported doing in 2024
Distributed thousands of 13 Moon Calendars and related publications. Held several online educational seminars. Expenses included as Project costs to generate educational such as printing, publications and cost of conducting online educational seminars.
Operating model
- Revenue model
- Other-operating. 62% of the money available for current operations came from other operating 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.
The verdict
MIXED - The filed numbers largely add up and revenue 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: 22
- Transparency & Controls: 82
- Sustainability: 9
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 27.7%; rating input score 28
- Program expense ratio: 12.1%; rating input score 12
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -128.8%; rating input score 6; 6th percentile among comparable filings
- Total-asset coverage ratio: 0.16; rating input score 15; 15th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 14; 14th percentile among comparable filings
- Officer compensation ratio: 33.8%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: -28.9% per year; rating input score 0; 13th percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 53rd percentile among comparable filings
- Asset growth: 10.9% per year; rating input score 100; 74th percentile among comparable filings
Details
- Where the money goes: 27.7% of revenue deployed · 12.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $13K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 8 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Financial Efficiency: Mission deployment rate scored 28/100.
- High — Financial Efficiency: Program expense ratio scored 12/100.
- High — Sustainability: Operating margin scored 6/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 15/100.
- High — Sustainability: Officer compensation ratio scored 5/100.
- High — Sustainability: Liabilities to assets ratio scored 14/100.