Mother Miracle

Nonprofit profile at a glance

EIN
260693507
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2014
Location
Emeryville, CA, USA
Phone
4152595702
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
International Relief

Official website

Reported finances

Revenue
$536,849
Expenses
$459,067
Assets
$1,589,068
Liabilities
$34,663

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

Executive titles in this filing

  • Shahla Ettefagh (President & ED)
  • Tom Duffy (Vice President)

People named in this filing

  • Shahla Ettefagh (President & ED)
  • Maryam Ettefagh (Director)
  • Nicole Massoumi (Director)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide education, job training, nutrition and healthcare assistance to children in Rishikesh, India, enabling them to reach their highest potential.

What it reported doing in 2025

SCHOOL OPERATIONS in RISHIKESH, INDIA: Every morning at 7:30 AM, the school gates open to the joyful energy of children running in, eager to begin their day. Their morning starts with a nourishing drink warm milk infused with turmeric and jaggery setting a healthy tone for the day ahead. Soon after, students gather for the morning assembly, a thoughtful and inspiring part of our daily routine. Each week, a new theme such as kindness, unconditional love, or empathy is explored, with students from different grades presenting their reflections and learnings.The assembly also features the News of the Day, confidently presented by our students in both English and Hindi. As the school band begins to play, the atmosphere fills with music and devotion. Together, the students sing, chant, and offer prayers including the powerful HANUMAN CHALISA, a 40-verse hymn celebrating strength and divine energy. Remarkably, even our youngest learners in kindergarten proudly memorize all 40 verses, embodying discipline and spiritual connection from an early age.2- ENGLISH EDUCATION (Kindergarten to High School)Our free Kindergarten to High School English-medium school serves 479 underprivileged children in well-designed classrooms equipped with electricity, lighting, fans, and 110 CCTV cameras. In India, 10th-grade board exams are mandatory for students to receive a state education certificate and pursue college. We are proud recipients of the 2024 Award for Excellence in Best School by the Economic Growth Foundation and the 2024 & 2022 Shikshik Utkrishtata Puraskar (Academic Excellence Award) from the Government of India. Our students consistently score between 80% and 96.6% with honors. In the 2020 state board exams, out of 150,000 students, two of our students ranked 12th and 25th statewide.3- COMPUTER EDUCATION AND DIGITAL RECORDING STUDIOThe future is technology-drivenand Mother Miracle School is preparing our students to lead it. We specialize in cutting-edge technology education, empowering every child with the skills needed to thrive in the digital age.With 8 advanced tech labsincluding 3 Computer Labs, 2 Internet of Things (IoT) Labs, 1 Artificial Intelligence Lab, 1 Robotics & Smart City Lab (Construction in process), and 1 Digital Music & Recording Studio our school stands at the forefront of innovation. We now have 125 computers, 111 laptops, and 21 smart TVs, all supported by high-speed internet to ensure seamless learning.From an early age, students are immersed in technology: Kindergarten & Grade 1 learn typing and Microsoft applications. Grades 25 create movies and games using MITs Scratch coding program. Grades 610 advance to programming languages like C, C++, Python, HTML, JavaScript, and CSS, and build mobile apps using Django and React.Students attend daily IoT and coding labs, developing real-world projects.Our SURYA IoT Lab and GENIOUS CODER Lab have already produced impressive student projectssuch as blinking LED systems, smart alarms, humidity and temperature sensors, assistive shoes for the visually impaired, and even drones.In our GREG Audio & Video Production Studio, students in Grades 610 learn professional audio production through Ableton, gaining hands-on experience in recording and producing musicnurturing both their technical and creative talents.At Mother Miracle School, our vision is clear: to become a world-renowned institution in computer and technology education, transforming bright young minds into the innovators and leaders of tomorrow.4- THREE SCIENCE LABS AND LEADERSHIP ROOMWe have 3 well equipped science labs for biology, chemistry, and physics for grades 6 to 10. Our school follows the principle of learning by doing. To understand the basic concepts of science practical activities and experiments are conducted by our students under the supervision and guidance of expert teachers. Our primary school children also visit these labs to become familiar with models, science projects and equipment. 5- NUTRITIONWe

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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 55
  • Accountability: 88
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.7%; rating input score 74
  • Program expense ratio: 86.1%; rating input score 86
  • Fundraising efficiency: $13.83 raised per $1 spent on fundraising; rating input score 45; 45th 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: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 15th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 14.5%; rating input score 64; 64th percentile among comparable filings
  • Total-asset coverage ratio: 3.46; rating input score 78; 78th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: 9.1% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 10.1% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 73.7% of revenue deployed · 86.1% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $395K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 11 filing years from 2015 to 2025
  • 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.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.