Living Yoga

Nonprofit profile at a glance

EIN
743103432
IRS 990 coverage
2013–2021
Forms available
Form 990 2021, Form 990-EZ 2012
Location
Portland, OR, USA
Phone
5035461269
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Personal Social Services

Reported finances

Revenue
$206,463
Expenses
$390,390
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • MICHELE LEEDOM (PRESIDENT)
  • YING LIU (VICE PRESIDENT)
  • LAUREN BOOTH (EXECUTIVE DIRECTOR)
  • AVERY LEWIS (INTERIM EXECUTIVE DIRECTOR)

Highest reported compensation

  • AVERY LEWIS (INTERIM EXECUTIVE DIRECTOR): $42,892 total reported compensation
  • LAUREN BOOTH (EXECUTIVE DIRECTOR): $35,904 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Fostering healing and resilience through trauma-informed yoga. Living yoga provides more than 30 trauma-informed yoga classes per week to youth and adults in vulnerable and marginalizied communities at more than 20 partners sites in the portland metro area. Partners include correctional facilities, drug and alochol treatment centers, mental health and social service agencies, and community based health and recovery centers. All classes are provided through living yoga's trained volunteers. Living yoga offers trauma-informed volunteer teacher trainings and professional group trainings on trauma and body-based resiliency. Living yoga also offers monthly continuing education trauma-informed workshops.

What it reported doing in 2021

Living yoga provided online classes and limited in person classes throughout the portland metro area.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Grant intermediary. The nonprofit sent 61% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 94
  • Accountability: 90
  • Sustainability: 4
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 79.2%; rating input score 79
  • Fundraising efficiency: $3.76 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -89.1%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 20.2%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 5.6% per year; rating input score 100; 51st percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 79.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $309K in reported program spending
  • Leadership: top reported pay $43K · 8 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 9 filing years from 2013 to 2021
  • Contacts: How to reach this organization
  • Money network: 7 filed money-flow records
  • Related organizations: 4 filed related-organization links
  • 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: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 2/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 20/100.