Mosaic

Legal name: Mosaic - We Are Born to Learn

Nonprofit profile at a glance

EIN
871700033
IRS 990 coverage
2023–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
White Plains, NY, USA
Phone
206-629-4080
Rating
67
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Health Support Services

Official website

Reported finances

Revenue
$699,209
Expenses
$726,623
Assets
$193
Liabilities
$151,787

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

Leadership & pay

6 people listed

Highest reported compensation

  • BONNIE BENJAMIN-PHARISS (BOARD CO-CHAIR/SECRETARY/EXEC. DIR.): $150,000 total reported compensation

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

Overview

Mission

Mosaic is a nonprofit organization that provides a platform and community for families practicing independent meaningful learning (also known as self-directed learning). Mosaic provides resources and events to support these families' learning journey.

What it reported doing in 2024

The organization is a start up.mosaic is focused on assisting parents in providing a better learning experience for their children. Mosaic has developed a digital platform and community that supports independent meaningful learning. Mosaic is in the process of providing the essential infrastructure to empower individuals, families, and communities to grow and evolve how we create holistic learning experiences that allow us to acquire a broad range of life skills. The mosaic community will gain access to shared resources, thought leadership, and peer connection to energize the accelerating movement toward learning as a lifestyle.

Operating model

Revenue model
Donor-supported. 100% 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

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 92
  • Accountability: 60
  • Sustainability: 14
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.7%; rating input score 70
  • Program expense ratio: 67.1%; rating input score 67
  • 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: 50%; rating input score 50; 11th 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: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.9%; rating input score 26; 26th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: 786.46; rating input score 0; 0th percentile among comparable filings
  • Officer compensation ratio: 20.6%; rating input score 14; 14th percentile among comparable filings

Growth

  • Program expense growth: -20.7% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: -123.8% per year; rating input score 0; 0th percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 69.7% of revenue deployed · 67.1% of spending went to programs
  • Governance: 3 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $487K in reported program spending
  • Leadership: top reported pay $150K · 6 people listed
  • Highest-paid contractors: 2 contractors listed · $515K reported
  • Consistency: 19 of 19 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 26/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 14/100.