Spiraling-Up Foundation
Nonprofit profile at a glance
- EIN
- 821037064
- IRS 990-EZ coverage
- 2018–2018
- Forms available
- Form 990-EZ 2018, Form 990-N 2017
- Location
- Windsor, CO, USA
- Phone
- 9706909516
- Rating
- 38
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Children's, Youth Services
Reported finances
- Revenue
- $63,110
- Expenses
- $32,363
- Assets
- $30,877
- Liabilities
- $130
Source: IRS Form 990-EZ. Selected filing: tax year 2018. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Sarah Swanty (President)
- Julie Blehm (Vice President)
People named in this filing
- Sarah Swanty (President)
- Julie Blehm (Vice President)
- Jess Vuchovich (Manager)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2018. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Helping kids with learning, behavioral, and social deficits complete a program that increases their functional ability naturally through our partner program Brain Balance. Decreases need for medication and services through schools and states and educates teachers on methods that can be used to help kids that are struggling.
What it reported doing in 2018
Brain Balance educates parents and the how to work with kids through exercises and positive reinforcement so with 7 kids the program worked with 7 different schools that will benefit a significant amount of children. This is a benefit to the above.
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
REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 5
- Transparency & Controls: 82
- Sustainability: 63
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 3.6%; rating input score 4
- Program expense ratio: 7.1%; rating input score 7
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 48.7%; rating input score 92; 92nd percentile among comparable filings
- Total-asset coverage ratio: 0.95; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 41; 41st percentile among comparable filings
- Officer compensation ratio: 1.4%; rating input score 12; 12th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 3.6% of revenue deployed · 7.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments · $2K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 8 of 8 current checks pass
- Schedules: 2 filed schedules
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 4/100.
- High — Financial Efficiency: Program expense ratio scored 7/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Officer compensation ratio scored 12/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 41/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.