Stone Circles

Nonprofit profile at a glance

EIN
562122586
IRS 990 coverage
2010–2012
Forms available
Form 990 2012
Location
Mebane, NC, USA
Phone
9193045000
Rating confidence
Limited
Sector
Civil Rights
Affiliation
Interfaith

Official website

Reported finances

Revenue
$428,140
Expenses
$416,127
Assets
$1,334,922
Liabilities
$1,117,774

Source: IRS Form 990. Selected filing: tax year 2012. Amounts in USD.

Leadership & pay

9 people listed

Source: IRS Form 990. Selected filing: tax year 2012. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Training and development for community-building; transformational movement-building, interfaith celebrations, spiritual reflection and practice, and sustainable relationship with the land.

What it reported doing in 2012

Soul sanctuary - 32 people served - 5 sessions - stone circles' soul sanctuary retreat program for activists and agents of progressive social change was born of the need to help move the culture of social justice work toward greater sustainability and effectiveness by supporting the self-care needs of individual activists and organizers. The movement-wide impact of overwork, exhaustion, stress and cynicism has left many activists hungering for a way of living that nourishes the mind, body and soul as it nurtures the world. Our five-day, self-directed retreats are offered 4-5 times per year at our retreat center, the stone house, to provide social change practitioners opportunities for rest, fellowship and community; the chance to identify their particular needs for sustenance and rejuvenation; guidance in awareness practices of meditation and yoga. Time in the garden, art studio and on the land; and the enjoyment of home-cooked, locally-grown food. Soul sanctuary is free of charge for all participants, offering access to a wide range of people to take advantage of the program. One session was dedicated specifically to artist/activists.

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 51
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 60th 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: 100%; rating input score 100; 63rd 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: 2.8%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 3.21; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.84; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: 8.7%; rating input score 38; 38th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 12.8% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: -2.2% per year; rating input score 0; 35th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 8 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $308K in reported program spending
  • Leadership: top reported pay $36K · 9 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 3 filing years from 2010 to 2012
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.

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 — Growth: Asset growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Sustainability: Officer compensation ratio scored 38/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.