Inside-outside Circle Foundation

Nonprofit profile at a glance

EIN
831144419
IRS 990 coverage
2019–2024
Forms available
Form 990 2024, Form 990-EZ 2018, Form 990-N 2018
Location
Sacramento, CA, USA
Phone
4153369585
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Human Services N.E.C.

Official website

Reported finances

Revenue
$1,579,136
Expenses
$1,094,138
Assets
$1,463,434
Liabilities
$17,576

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

Leadership & pay

9 people listed

Highest reported compensation

  • ELDRA JACKSON III (DIRECTOR): $126,738 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Inside outside circle empowers system-impacted people to lead change from within by providing opportunities for incarcerated and formerly incarcerated people to heal and serve both themselves and others. We exist to reduce recidivism and all forms of violence - physical, emotional, and psychological - in our prisons and communities.

What it reported doing in 2024

We continued to replicate the success of our original program within California state prison - sacramento, while expanding to include the California medical facility at vacaville as well as youth and a pre trial detention facilities. In partnership with the annie e. Casey foundation's juvenile justice strategy group we are supporting the integration of our model as the core of their approach to reform the juvenile justice system at the national level. We developed a partnership with key stakeholders in brooklyn ny to bring elements of our approach to the bed stuy neighborhood in support of a gun and gang violence suppression pilot program designed to reduce generational cycles of trauma and poverty. We held three community events to engage in advocacy and released 12 podcast episodes to educate and raise awareness around transformational healing work and the importance of healthy communities. As an ongoing learning from the covid pandemic, we have been able to pivot towards engaging system-impacted individuals, both incarcerated and in the community, while also creating opportunities to hold online public events on a weekly basis, as well as continuing an online training process for formerly incarcerated individuals to continue our mission of empowering system-impacted folks and growing the ability to serve more people. The long term goal is to be able to continue the successful support begun in new folsom and expand that into the culture outside of prison to interrupt the schools-to-prison pipeline and and eventually develop/open a healing home and training academy.

Operating model

Revenue model
Donor-supported. 61% 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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 92
  • Accountability: 78
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 67.2%; rating input score 67
  • Program expense ratio: 96.9%; rating input score 97
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 88.9%; rating input score 89; 22nd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 30.7%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 1.34; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 67; 67th percentile among comparable filings
  • Officer compensation ratio: 11.6%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 32.4% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 28.4% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 27.1% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 67.2% of revenue deployed · 96.9% of spending went to programs
  • Governance: 8 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $127K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.