One Circle Foundation

Nonprofit profile at a glance

EIN
451898809
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
San Rafael, CA, USA
Phone
4158479194
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Official website

Reported finances

Revenue
$993,690
Expenses
$1,439,931
Assets
$1,293,494
Liabilities
$113,205

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

Leadership & pay

9 people listed

Executive titles in this filing

  • NANCY ROLDAN JOHNSON (PRESIDENT)
  • VILMA CABAN-VAZQUEZ (VICE PRESIDENT)
  • MOOREA DICKASON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • MOOREA DICKASON (EXECUTIVE DIRECTOR): $121,600 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

One circle foundation prepares caring adults with excellent accredited training, user-friendly activity guides, and innovative approaches to facilitate research-based circles for transformational youth development. Our work ensures that youth thrive worldwide through compassionate connections and healthy relationships within their communities.

What it reported doing in 2025

2. Curricula & resource development. One circle foundation supports the effective implementation of our circle models by offering comprehensive activity guides, facilitator manuals, and evaluation tools. In 2025, we continued expanding and improving our resources to meet the evolving needs of youth service professionals.new curriculum release: voice & choice: embracing boundaries and consent launched in march 2025, this 10-session curriculum provides facilitators with structured, evidence-informed sessions to support youth in building healthy relationships, understanding consent, setting boundaries, and strengthening personal autonomy.updated curricula: we conducted an extensive update of the unity circle sex in the digital age supplemental activity guide, along with updates to research and citations, and minor revisions to three other activity guides.curriculum accessibility: we expanded our digital curriculum library, releasing five new digital guides to make resources more affordable, easier to access, and faster to use.total curricula ordered: 3,295, with the top three most-ordered guides being 1. Voice & choice: embracing boundaries and consent, 2. Girls circle facilitator manual, 3. All together rising: sessions for youth in adversity. Impact: organizations across youth-serving sectors strengthened their capacity to offer structured, strengths-based support through circle programs, using our curricula to help youth build resilience, healthy boundaries, connection, and self-efficacy.

Operating model

Revenue model
Earned-program. 92% of the money available for current operations came from fees and other program revenue.
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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 90
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 82.1%; rating input score 82
  • Fundraising efficiency: $0.73 raised per $1 spent on fundraising; rating input score 3; 3rd 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: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th 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: -44.9%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 0.9; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 8.4%; rating input score 42; 42nd percentile among comparable filings

Growth

  • Program expense growth: 7.9% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 6.5% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 13.9% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 82.1% of spending went to programs
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.2M in reported program spending
  • Leadership: top reported pay $122K · 9 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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 3/100.
  • High — Sustainability: Operating margin scored 2/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.
  • Moderate — Sustainability: Officer compensation ratio scored 42/100.