The Sound of Rain
Nonprofit profile at a glance
- EIN
- 201531948
- IRS 990-EZ coverage
- 2014–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990-EZ 2025, Form 990-N 2013
- Location
- Brookings, OR, United States
- Phone
- +1 971-227-1374
- Rating
- 44
- Verdict
- MIXED
- Rating confidence
- Moderate
- Sector
- Support N.E.C.
- Affiliation
- Buddhism
Reported finances
- Revenue
- $81,397
- Expenses
- $140,247
- Assets
- $4,157
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- Emily Carson (Executive Director)
People named in this filing
- Emily Carson (Executive Director)
- Emily Horowitz (Director)
- Jennifer Carson (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-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Make available to the public the Buddhist-based spiritual teachings of Emily Carson. The Sound of Rain is a 501 (c)3 non-profit dedicated to spreading the loving intelligence and simple truth of Emily's teachings through live events, online courses, web outreach, and any other way we can. We are a small community of donors and volunteers who love these words and hope they will resonate with you in heart and mind. We'd love to hear from you! Reach Us The Sound of Rain | PO Box 1809, Brookings, OR 97415 | 971.227.1374 | Give!
What it reported doing in 2025
Distributed an average of 24 monthly subscriptions and maintained web-based community.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- No current program activity. The filing reports no program spending for the current year.
The verdict
MIXED - The filed numbers largely add up and revenue has grown recently. 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: 0
- Transparency & Controls: 100
- Sustainability: 21
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -72.3%; rating input score 9; 9th percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 9; 9th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -14.5% per year; rating input score 0; 24th percentile among comparable filings
- Revenue growth: 2.9% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 28.7% per year; rating input score 100; 89th percentile among comparable filings
Details
- What they do: 1 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 5 filed program accomplishments
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 12 filing years from 2014 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 — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- High — Sustainability: Operating margin scored 9/100.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 9/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.