Civic Intelligence

Elephant Circle

990 • Fiscal year 2022 • EIN 47-1648218

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 24, 2023

3548 G RoadPalisade, CO 81526

(303) 902-9402

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

22nd percentile

0.00x

Higher debt load relative to revenue than 22% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

91st percentile

54%

Higher net margin than 91% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

63rd percentile

$86,420

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

98th percentile

243%

Faster asset growth than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

95th percentile

205%

Faster revenue growth than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,757,109

Up $1,245,221 (+243%) from 2021

Net Assets

Up

$1,746,159

Up $1,239,570 (+245%) from 2021

Liabilities

Up

$10,950

Up $5,651 (+107%) from 2021

Revenue

Up

$2,293,991

Up $1,541,912 (+205%) from 2021

Expenses

Up

$1,054,420

Up $485,186 (+85%) from 2021

Net Income

Up

$1,239,571

Up $1,056,726 (+578%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2017: $56,322Liabilities 2017: $02017Assets 2018: $61,756Liabilities 2018: $02018Assets 2019: $124,355Liabilities 2019: $02019Assets 2020: $323,744Liabilities 2020: $0Net Assets 2020: $323,7442020Assets 2021: $511,888Liabilities 2021: $5,299Net Assets 2021: $506,5892021Assets 2022: $1,757,109Liabilities 2022: $10,950Net Assets 2022: $1,746,1592022Assets 2023: $1,705,598Liabilities 2023: $97,244Net Assets 2023: $1,608,3542023Assets 2024: $2,660,766Liabilities 2024: $166,897Net Assets 2024: $2,493,8692024

Highlighted filing

2022

Assets$1,757,109
Liabilities$10,950
Net Assets$1,746,159

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2017: $86,477Expenses 2017: $56,970Net Income 2017: $29,5072017Revenue 2018: $68,829Expenses 2018: $63,395Net Income 2018: $5,4342018Revenue 2019: $147,052Expenses 2019: $81,799Net Income 2019: $65,2532019Revenue 2020: $325,869Expenses 2020: $126,480Net Income 2020: $199,3892020Revenue 2021: $752,079Expenses 2021: $569,234Net Income 2021: $182,8452021Revenue 2022: $2,293,991Expenses 2022: $1,054,420Net Income 2022: $1,239,5712022Revenue 2023: $3,318,490Expenses 2023: $3,457,070Net Income 2023: -$138,5802023Revenue 2024: $6,612,739Expenses 2024: $5,692,736Net Income 2024: $920,0032024

Highlighted filing

2022

Revenue$2,293,991
Expenses$1,054,420
Net Income$1,239,571
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 24, 2023
Return Version
2022v5.0
Gross Receipts
$2,293,991
Mission and Program Overview

Mission

Inspired by elephants who give birth within a circle of support, we envision a world where all people have a circle of support for their entire perinatal period. Birth justice occurs when everyone is equally capable of self-determination during the perinatal period, when their self- determination is supported and amplified.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$423,798$1,267,451▲ $843,653
Savings and Temporary Cash Investments$68,089$218,874▲ $150,785
Pledges and Grants Receivable-$150,000-
Accounts Receivable$20,000$106,284▲ $86,284
Land, Buildings, and Equipment, Net-$14,500-
Total Assets$511,887$1,757,109▲ $1,245,222
Liabilities
Accounts Payable and Accrued Expenses$5,299$10,950▲ $5,651
Total Liabilities$5,299$10,950▲ $5,651
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$1,010,284-
Net Assets Without Donor Restrictions$506,588$735,875▲ $229,287
Total Net Assets Fund Balance$506,588$1,746,159▲ $1,239,571
Total Liabilities and Net Assets / Fund Balance$511,887$1,757,109▲ $1,245,222

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,500-$14,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Indra LuseroExecutive DiFT$75,000$11,420$86,420

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,981,413
Program Service Revenue
$306,921
Investment Income
$890
Other Revenue
$4,767
All Other Contributions
$1,981,413
Change in Net Assets
$1,239,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$575,104
Salaries, Compensation, and Employee Benefits$304,931
Grants and Similar Amounts Paid$174,385
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$377,555--$377,555
Other Salaries and Wages$187,199$1,079-$188,278
Grants to Domestic Orgs$174,385--$174,385
Current Officers, Directors, Trustees, and Key Employees$79,568$6,852-$86,420
Fees for Services Lobbying$38,000--$38,000
Other Employee Benefits$11,517$17,275-$28,792
Fees for Services Legal$17,619--$17,619
All Other Expenses$12,047$5,174-$17,221
Fees for Services Accounting$10,610--$10,610
Conferences and Meetings$9,640--$9,640
Occupancy$7,926--$7,926
Other Expenses$7,324--$7,324
Office Expenses$616$3,400-$4,016
Insurance$102$2,970-$3,072
Travel$2,769$171-$2,940
Payroll Taxes$576$865-$1,441
Advertising$824--$824
Total Functional Expenses$1,016,634$37,786$0$1,054,420
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
A MOTHER'S CHOICE MIDWIFERYColorado Springs, CO--$174,385
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The 990 is emailed to all board members prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

Board members are asked regularly if any potential conflicts exist. When a potential conflict is brought to the attention of the board, it is discussed, and the member with a conflict recuses themselves from any votes on the matter.

Form 990, Page 6, Part VI, Line 19

Governing and financial documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Elephant Circle
EIN
47-1648218
Phone
3039029402
Address
3548 G ROAD, PALISADE, CO 81526

Signing Officer

Name
Heather Thompson
Title
Co-deputy Director
Phone
3039029402
Signed
2023-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Indra Lusero
Formed
2017
Legal Domicile
Co
Voting Board Members
4
Independent Board Members
4
Employees
7

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Diane Granger
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Inspired by elephants who give birth within a circle of support, we envision a world where all people have a circle of support for their entire perinatal period. Birth justice occurs when everyone is equally capable of self-determination during the perinatal period, when their self- determination is supported and amplified.

Form 990, Part III

The organizations elephant circle is helping to thrive through fiscal sponsorship are as follows: the birth rights bar association (brba) - a resource with the goal of affirming and advocating for the human rights of pregnant people in the united states, as well as to provide some concrete tools for pregnant people, doulas, partners, family members, and friends. Queer and transgender midwives association (qtma) - a resource created for midwives and student midwives who identify as lgbtqia2s+. Qtma is dedicated to supporting and representing lgbtqia2s+ midwives and student midwives as they train and grow as providers and people. They also provide educational opportunities, advocacy, community and tools, all grounded in an intersectional ideology and framework. The birth future foundation (bff) - founded in 2020 by a collective of activists who are revolutionizing philanthropy and grantmaking to realize a liberated birth future. A mother's choice (amc) - this midwifery practice is building colorado's first black owned birth center creating a safe space that honors that essence of black birth experiences. Amc is committed to maintaining and implementing evidence informed practice, ensure community needs and standards remain the priority in practice, and create and build community relations with integrated healthcare systems. Funders for birth equity and justice (fbje) - a collective of funders (individual, grantmaking, and public) working to advance a transformed and just birthing system focused on birth equity and justice. Seasons - a community-based birth center committed to the midwifery-led and birth center models of care.

Form 990, Part IX, Line 11G

Contractors/consultants 356,555 0 0 stipends 21,000 0 0 total 377,555 0 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0ELEPHANT CIRCLE ALSO ASSISTS WITH THE FORMATION OF NEW PROGRAMS/PROJECTS/ORGANIZATIONS IN WHATEVER CREATIVE WAYS THEY ENVISION. WE ARE INVOLVED IN NATIONAL EFFORTS TO ADDRESS 1) THE INEQUITABLE MATERNAL AND INFANT MORTALITY CRISES IN THIS US, 2) THE HARM AND MISTREATMENT EXPERIENCED BY MANY FOLKS WHO BIRTH IN THE US, ESPECIALLY THOSE WHO ARE BLACK, INDIGENOUS, POC, OR LGBTQUOIA+, 3) EQUITABLE INTEGRATION OF THE SERVICES PROVIDED BY COMMUNITY MIDWIVES AND OTHER BIRTHWORKERS, 4) LEGAL SERVICES, AND 5) FISCAL SPONSORSHIP. ----- SEE SCHEDULE O FOR INFORMATION ON THE SPONSORED ORGANIZATIONS -----
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0IN 2022 WE WORKED ON TWO MAJOR POLICY ISSUES IN THE COLORADO LEGISLATURE AND THEN TRACKED AND TESTIFIED ON OTHER BILLS AS THEY CAME UP. THE TWO MAJOR POLICY ISSUES WERE HB22-1157 ON USE OF DEMOGRAPHIC DATA, AND SEX DESIGNATION ON BIRTH CERTIFICATES, AND HB22-1090 ESTABLISHING REASONABLE INDEPENDENCE FOR CHILDREN. WE ALSO ADDRESSED FIVE OTHER BILLS AND SOME BUDGET ITEMS. WE BROUGHT DIRECTLY-IMPACTED PEOPLE INTO HEARINGS AND STAKEHOLDER MEETINGS ON THESE SUBJECTS AND INCREASED COMMUNITY-BASED CAPACITY FOR POLICY CHANGE WORK.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
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IRS990ScheduleC/TotalLobbyingExpendGrp/FilingOrganizationsTotalAmt042651
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0A MOTHER'S CHOICE MIDWIFERY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0585 VAN TEYLINGEN DR SUITE G
IRS990ScheduleI/RecipientTable/USAddress/CityNm0COLORADO SPRINGS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INSPIRED BY ELEPHANTS WHO GIVE BIRTH WITHIN A CIRCLE OF SUPPORT, WE ENVISION A WORLD WHERE ALL PEOPLE HAVE A CIRCLE OF SUPPORT FOR THEIR ENTIRE PERINATAL PERIOD. BIRTH JUSTICE OCCURS WHEN EVERYONE IS EQUALLY CAPABLE OF SELF-DETERMINATION DURING THE PERINATAL PERIOD, WHEN THEIR SELF- DETERMINATION IS SUPPORTED AND AMPLIFIED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATIONS ELEPHANT CIRCLE IS HELPING TO THRIVE THROUGH FISCAL SPONSORSHIP ARE AS FOLLOWS: THE BIRTH RIGHTS BAR ASSOCIATION (BRBA) - A RESOURCE WITH THE GOAL OF AFFIRMING AND ADVOCATING FOR THE HUMAN RIGHTS OF PREGNANT PEOPLE IN THE UNITED STATES, AS WELL AS TO PROVIDE SOME CONCRETE TOOLS FOR PREGNANT PEOPLE, DOULAS, PARTNERS, FAMILY MEMBERS, AND FRIENDS. QUEER AND TRANSGENDER MIDWIVES ASSOCIATION (QTMA) - A RESOURCE CREATED FOR MIDWIVES AND STUDENT MIDWIVES WHO IDENTIFY AS LGBTQIA2S+. QTMA IS DEDICATED TO SUPPORTING AND REPRESENTING LGBTQIA2S+ MIDWIVES AND STUDENT MIDWIVES AS THEY TRAIN AND GROW AS PROVIDERS AND PEOPLE. THEY ALSO PROVIDE EDUCATIONAL OPPORTUNITIES, ADVOCACY, COMMUNITY AND TOOLS, ALL GROUNDED IN AN INTERSECTIONAL IDEOLOGY AND FRAMEWORK. THE BIRTH FUTURE FOUNDATION (BFF) - FOUNDED IN 2020 BY A COLLECTIVE OF ACTIVISTS WHO ARE REVOLUTIONIZING PHILANTHROPY AND GRANTMAKING TO REALIZE A LIBERATED BIRTH FUTURE. A MOTHER'S CHOICE (AMC) - THIS MIDWIFERY PRACTICE IS BUILDING COLORADO'S FIRST BLACK OWNED BIRTH CENTER CREATING A SAFE SPACE THAT HONORS THAT ESSENCE OF BLACK BIRTH EXPERIENCES. AMC IS COMMITTED TO MAINTAINING AND IMPLEMENTING EVIDENCE INFORMED PRACTICE, ENSURE COMMUNITY NEEDS AND STANDARDS REMAIN THE PRIORITY IN PRACTICE, AND CREATE AND BUILD COMMUNITY RELATIONS WITH INTEGRATED HEALTHCARE SYSTEMS. FUNDERS FOR BIRTH EQUITY AND JUSTICE (FBJE) - A COLLECTIVE OF FUNDERS (INDIVIDUAL, GRANTMAKING, AND PUBLIC) WORKING TO ADVANCE A TRANSFORMED AND JUST BIRTHING SYSTEM FOCUSED ON BIRTH EQUITY AND JUSTICE. SEASONS - A COMMUNITY-BASED BIRTH CENTER COMMITTED TO THE MIDWIFERY-LED AND BIRTH CENTER MODELS OF CARE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS EMAILED TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS ARE ASKED REGULARLY IF ANY POTENTIAL CONFLICTS EXIST. WHEN A POTENTIAL CONFLICT IS BROUGHT TO THE ATTENTION OF THE BOARD, IT IS DISCUSSED, AND THE MEMBER WITH A CONFLICT RECUSES THEMSELVES FROM ANY VOTES ON THE MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING AND FINANCIAL DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACTORS/CONSULTANTS 356,555 0 0 STIPENDS 21,000 0 0 TOTAL 377,555 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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