Scarlet Moon Inc

Nonprofit profile at a glance

EIN
872766762
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Bangor, PA, USA
Phone
7186904930
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal-Related N.E.C.

Reported finances

Revenue
$874,791
Expenses
$399,714
Assets
$566,762
Liabilities
$2,804

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

Leadership & pay

3 people listed

Executive titles in this filing

  • Tania Luna (President)

People named in this filing

  • Tania Luna (President)
  • Cindy Gordon (Secretary)
  • Joaquin Roca (Treasurer)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to increase the impact of organizations that work to end animal suffering and increase people's respect for all living beings by offering leadership development and organizational consulting services.

What it reported doing in 2024

1:1 SERVICES: In 2024, Scarlet Spark provided free leadership development and organizational consulting to 33 nonprofits in the animal protection space. These services included executive coaching, facilitating strategic planning, and designing key people systems (such as hiring, onboarding, and performance assessment systems). Scarlet Spark also conducted surveys of former clients and found that 86% reported lasting, positive change at their organizations more than 6 months after the end of their engagements.

Operating model

Revenue model
Donor-supported. 98% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 41
  • Transparency & Controls: 92
  • Accountability: 80
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 28.6%; rating input score 29
  • Program expense ratio: 60.2%; rating input score 60
  • Fundraising efficiency: $13.88 raised per $1 spent on fundraising; rating input score 48; 48th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 16th percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 54.3%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 1.42; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 14.8% per year; rating input score 100; 75th percentile among comparable filings
  • Revenue growth: 54.9% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 77.6% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 28.6% of revenue deployed · 60.2% of spending went to programs
  • Governance: 3 of 4 board members independent · 6 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $241K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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: Mission deployment rate scored 29/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.