Life Cycle Center

Nonprofit profile at a glance

EIN
831094014
IRS 990-EZ coverage
2018–2020
Forms available
Form 990-EZ 2020
Location
Ashland, OR, USA
Phone
5414829916
Rating
38
Verdict
REVIEW
Rating confidence
Moderate
Sector
Human Services N.E.C.

Reported finances

Revenue
$10,089
Assets
$10,266
Liabilities
$25,444

Source: IRS Form 990-EZ. Selected filing: tax year 2020. Amounts in USD.

Leadership & pay

1 person listed

Executive titles in this filing

  • Vicotoria Markham (President)

People named in this filing

  • Vicotoria Markham (President)

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 2020. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Scholarship fund for families that can't afford grief services

What it reported doing in 2020

Sponsoring a documentary film to help raise awareness and scholorship funds for families that can't afford grief services

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
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 8
  • Transparency & Controls: 82
  • Sustainability: 0
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 13.1%; rating input score 13
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: Limited
  • Total-asset coverage ratio: Limited
  • Liabilities to assets ratio: 2.48; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -35.8% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: -41.4% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: 147.5% per year; rating input score 100; 99th percentile among comparable filings

Details

  • Where the money goes: 13.1% of revenue deployed
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $1K in reported program spending
  • Leadership: top reported pay $0 · 1 people listed
  • Consistency: 3 of 3 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2018 to 2020
  • 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 13/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.