Gaia Holistic Inc

Nonprofit profile at a glance

EIN
134198060
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
9145923944
Rating
32
Verdict
REVIEW
Rating confidence
Moderate
Sector
Environmental Education and Outdoor Survival Programs

Reported finances

Revenue
$3,750
Expenses
$5,485
Assets
$204,616
Liabilities
$71,983

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

2 people listed

Executive titles in this filing

  • KAZUKO TATSUMURA-HILLYER (PRESIDENT)

People named in this filing

  • KAZUKO TATSUMURA-HILLYER (PRESIDENT)
  • KAZUKO TATSUMURA-HILLYER (CFO)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To advance the understanding, appreciation, preservation and protection of the world's natural, cultural and artistic environments and heritage.

What it reported doing in 2024

Advance environment and heritage.

Operating model

Revenue model
Investment-supported. 85% of the money available for current operations came from recurring investment income.
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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 2
  • Transparency & Controls: 90
  • Accountability: 6
  • Sustainability: 49
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 1%; rating input score 1
  • Program expense ratio: 4.4%; rating input score 4
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • 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: -46.3%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 37.3; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.35; rating input score 12; 12th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -27% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -19.2% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: 1.9% per year; rating input score 100; 52nd percentile among comparable filings

Details

  • Where the money goes: 1% of revenue deployed · 4.4% of spending went to programs
  • Governance: 1 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $242 in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2013 to 2024
  • 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.

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

  • High — Financial Efficiency: Mission deployment rate scored 1/100.
  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Program expense ratio scored 4/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • High — Sustainability: Liabilities to assets ratio scored 12/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.