Willows Foundation Inc Aka Chesapeake Temple
Nonprofit profile at a glance
- EIN
- 753140268
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025, Form 990-N 2024
- Location
- Chesapeake Beach, MD, USA
- Phone
- 8089361394
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $92,548
- Expenses
- $111,310
- Assets
- $23,805
- Liabilities
- $13,177
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- MARCUS WOO (PRESIDENT)
- JONATHAN EHRLICH (VICE PRESIDENT)
People named in this filing
- MARCUS WOO (PRESIDENT)
- TRACY KELLEHER (SECRETARY)
- JONATHAN EHRLICH (VICE PRESIDENT)
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
Willows Foundation Inc. is organized exclusively for charitable, educational, religious, and scientific purposes. Its primary exempt purpose is to support and administer charitable and educational programs, including workshops, retreats, online learning, scholarship assistance, and related wellness and spiritual activities that promote public benefit, personal development, and community well-being in furtherance of its exempt mission.
What it reported doing in 2025
Earth Temple Initiation Willows Foundation Inc. supported Earth Temple Initiation as a year-long charitable, educational, and spiritual program by receiving contributions, administering program funds, coordinating expenses, and supporting related program activities. Earth Temple Initiation provided an online community offering regular workshops, meditations, teachings, and discussion opportunities throughout 2025. The program was designed to foster spiritual study, reflection, group practice, and cross-cultural learning through an ongoing community format accessible to participants in multiple locations. In 2025, 115 participants engaged in the program online over the course of the year through monthly meditations, workshops, teachings, and online discussions. Program activities also included coordinated gatherings for prayer, meditation, and listening at sacred sites in several countries, including locations in Bolivia and Peru near Lake Titicaca, Australia, Japan, Germany, the United States, France, Egypt, and Tibet. Through this program, the organization supported ongoing educational and spiritual participation for a geographically diverse community and helped coordinate resources for shared learning and practice.
Operating model
- Revenue model
- Earned-program. 66% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 92% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 100
- Sustainability: 23
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 89.2%; rating input score 89
- Program expense ratio: 74.2%; rating input score 74
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: -20.3%; rating input score 22; 22nd percentile among comparable filings
- Total-asset coverage ratio: 0.21; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.55; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 89.2% of revenue deployed · 74.2% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 3 filed program accomplishments · $83K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- 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 — Sustainability: Operating margin scored 22/100.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.