Civic Intelligence

Inside-Outside Circle Foundation

EIN 83-1144419 • 501(c)3 • Sacramento, CA

Pub. 78 Eligible990-N Coverage

Profile

Inside outside circle empowers system-impacted people to lead change from within by providing opportunities for incarcerated and formerly incarcerated people to heal and serve both themselves and others. We exist to reduce recidivism and all forms of violence - physical, emotional, and psychological - in our prisons and communities.

4540 Florin Rd Suite E 344Sacramento, CA 95814

www.insidecircle.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

81st percentile

31%

Higher net margin than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

91st percentile

52%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

34%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,463,434

Up $501,404 (+52%) from 2023

Liabilities

Up

$17,576

Up $16,406 (+1402%) from 2023

Net Assets

Up

$1,445,858

Up $484,998 (+50%) from 2023

Revenue

Up

$1,579,136

Up $399,764 (+34%) from 2023

Expenses

Up

$1,094,138

Up $37,181 (+3.5%) from 2023

Net Income

Up

$484,998

Up $362,583 (+296%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2019: $31,814Net Assets 2019: $31,8142019Assets 2020: $344,155Liabilities 2020: $0Net Assets 2020: $344,1552020Assets 2021: $786,763Liabilities 2021: $0Net Assets 2021: $786,7632021Assets 2022: $840,180Liabilities 2022: $1,735Net Assets 2022: $838,4452022Assets 2023: $962,030Liabilities 2023: $1,170Net Assets 2023: $960,8602023Assets 2024: $1,463,434Liabilities 2024: $17,576Net Assets 2024: $1,445,8582024

Highlighted filing

2024

Assets$1,463,434
Liabilities$17,576
Net Assets$1,445,858

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2019: $48,003Expenses 2019: $16,189Net Income 2019: $31,8142019Revenue 2020: $506,464Expenses 2020: $194,123Net Income 2020: $312,3412020Revenue 2021: $352,806Expenses 2021: $316,604Net Income 2021: $36,2022021Revenue 2022: $874,735Expenses 2022: $823,053Net Income 2022: $51,6822022Revenue 2023: $1,179,372Expenses 2023: $1,056,957Net Income 2023: $122,4152023Revenue 2024: $1,579,136Expenses 2024: $1,094,138Net Income 2024: $484,9982024

Highlighted filing

2024

Revenue$1,579,136
Expenses$1,094,138
Net Income$484,998

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,579,136
Mission and Program Overview

Mission

Inside outside circle empowers system-impacted people to lead change from within by providing opportunities for incarcerated and formerly incarcerated people to heal and serve both themselves and others. We exist to reduce recidivism and all forms of violence - physical, emotional, and psychological - in our prisons and communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$962,030$1,463,434▲ $501,404
Rtn Earn Endowment Incm Other Fnds$960,860$1,445,858▲ $484,998
Total Assets$962,030$1,463,434▲ $501,404
Liabilities
Accounts Payable and Accrued Expenses-$12,225-
Other Liabilities$1,170$5,351▲ $4,181
Total Liabilities$1,170$17,576▲ $16,406
Net Assets / Fund Balance
Total Net Assets Fund Balance$960,860$1,445,858▲ $484,998
Total Liabilities and Net Assets / Fund Balance$962,030$1,463,434▲ $501,404
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eldra Jackson IiiDirectorFT$126,738$126,738

Board Members and Trustees

NameTitle
Manuel RuizBoard Chair
Gordon BrownVice Chair
Ari RosenBoard Member
Lisa BlumBoard Member
Stephen WalkerBoard Member
Tina JonesBoard Member
Greg MellorSecretary
Jeffery BuenrostroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,475,871
Program Service Revenue
$103,265
Investment Income
$0
Other Revenue
$0
All Other Contributions
$961,105
Change in Net Assets
$484,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$596,710
Salaries, Compensation, and Employee Benefits$497,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$325,160--$325,160
Fees for Services Other$324,394$14-$324,408
Travel$178,756$924-$179,680
Current Officers, Directors, Trustees, and Key Employees$126,738--$126,738
Payroll Taxes$35,284--$35,284
Advertising-$21,071-$21,071
Office Expenses$11,185--$11,185
Other Employee Benefits$10,246--$10,246
Information Technology$9,959--$9,959
Insurance-$9,925-$9,925
Fees for Services Accounting$8,531--$8,531
Other Expenses$3,758--$3,758
Occupancy-$1,312-$1,312
All Other Expenses-$225-$225
Total Functional Expenses$1,060,667$33,471$0$1,094,138
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Taxes (941/944)$4,861
Guideline 401(k) Loan$4,337
Ma Income Tax$715
Nj Income Tax$641
CA Pit / Sdi$412
Ma Paid Family and Medical Leave$173
CA Sui / Ett$89
Nj Quarterly Taxes$27
Guideline Roth 401(k)$-785
Guideline Traditional 401(k)$-5,119
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

Executive director reviews tax return and submits it for board review prior to filing the tax return.

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

The practice is to disclose potential conflicts of interest in the minutes and to abstain from voting when a conflict exists. This has not yet happened in our history.

Form 990, Page 6, Part VI, Line 15A

The stewardship committee leads the executive director performance review committee and conducted a performance review of the executive director for 2023. Additionally, a full/robust 360 performance review (including interviews with staff, clients, funders, and stakeholders) be conducted every 3-5 years.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Inside-outside Circle Foundation
EIN
83-1144419
Phone
4153369585
Address
4540 FLORIN RD SUITE E 344, SACRAMENTO, CA 95814

Signing Officer

Name
Eldra Jackson Iii
Title
Director
Phone
4153369585
Signed
2025-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eldra Jackson Iii
Formed
2018
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
8
Employees
5

Preparer

Firm
Cook CPA Group
Address
3400 DOUGLAS BLVD STE 210, ROSEVILLE, CA 95661
Preparer
Evelyn R Cook
Phone
9167241665
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Inside outside circle empowers system-impacted people to lead change from within by providing opportunities for incarcerated and formerly incarcerated people to heal and serve both themselves and others. We exist to reduce recidivism and all forms of violence - physical, emotional, and psychological - in our prisons and communities.

Form 990, Page 2, Part III, Line 4A

We continued to replicate the success of our original program within california state prison - sacramento, while expanding to include the california medical facility at vacaville as well as youth and a pre trial detention facilities. In partnership with the annie e. Casey foundation's juvenile justice strategy group we are supporting the integration of our model as the core of their approach to reform the juvenile justice system at the national level. We developed a partnership with key stakeholders in brooklyn ny to bring elements of our approach to the bed stuy neighborhood in support of a gun and gang violence suppression pilot program designed to reduce generational cycles of trauma and poverty. We held three community events to engage in advocacy and released 12 podcast episodes to educate and raise awareness around transformational healing work and the importance of healthy communities. As an ongoing learning from the covid pandemic, we have been able to pivot towards engaging system-impacted individuals, both incarcerated and in the community, while also creating opportunities to hold online public events on a weekly basis, as well as continuing an online training process for formerly incarcerated individuals to continue our mission of empowering system-impacted folks and growing the ability to serve more people. The long term goal is to be able to continue the successful support begun in new folsom and expand that into the culture outside of prison to interrupt the schools-to-prison pipeline and and eventually develop/open a healing home and training academy.

Form 990, Part IX, Line 11G

Melio service fees 0 6 0 consulting/training services 221,490 0 0 travel/food stipend 2,200 0 0 development services 100,704 0 0 payment processing fees 0 8 0 total 324,394 14 0

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt8-785
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FEDERAL TAXES (941/944)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GUIDELINE 401(K) LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MA INCOME TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3NJ INCOME TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4CA PIT / SDI
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5MA PAID FAMILY AND MEDICAL LEAVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6CA SUI / ETT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7NJ QUARTERLY TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8GUIDELINE ROTH 401(K)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9GUIDELINE TRADITIONAL 401(K)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INSIDE OUTSIDE CIRCLE EMPOWERS SYSTEM-IMPACTED PEOPLE TO LEAD CHANGE FROM WITHIN BY PROVIDING OPPORTUNITIES FOR INCARCERATED AND FORMERLY INCARCERATED PEOPLE TO HEAL AND SERVE BOTH THEMSELVES AND OTHERS. WE EXIST TO REDUCE RECIDIVISM AND ALL FORMS OF VIOLENCE - PHYSICAL, EMOTIONAL, AND PSYCHOLOGICAL - IN OUR PRISONS AND COMMUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WE CONTINUED TO REPLICATE THE SUCCESS OF OUR ORIGINAL PROGRAM WITHIN CALIFORNIA STATE PRISON - SACRAMENTO, WHILE EXPANDING TO INCLUDE THE CALIFORNIA MEDICAL FACILITY AT VACAVILLE AS WELL AS YOUTH AND A PRE TRIAL DETENTION FACILITIES. IN PARTNERSHIP WITH THE ANNIE E. CASEY FOUNDATION'S JUVENILE JUSTICE STRATEGY GROUP WE ARE SUPPORTING THE INTEGRATION OF OUR MODEL AS THE CORE OF THEIR APPROACH TO REFORM THE JUVENILE JUSTICE SYSTEM AT THE NATIONAL LEVEL. WE DEVELOPED A PARTNERSHIP WITH KEY STAKEHOLDERS IN BROOKLYN NY TO BRING ELEMENTS OF OUR APPROACH TO THE BED STUY NEIGHBORHOOD IN SUPPORT OF A GUN AND GANG VIOLENCE SUPPRESSION PILOT PROGRAM DESIGNED TO REDUCE GENERATIONAL CYCLES OF TRAUMA AND POVERTY. WE HELD THREE COMMUNITY EVENTS TO ENGAGE IN ADVOCACY AND RELEASED 12 PODCAST EPISODES TO EDUCATE AND RAISE AWARENESS AROUND TRANSFORMATIONAL HEALING WORK AND THE IMPORTANCE OF HEALTHY COMMUNITIES. AS AN ONGOING LEARNING FROM THE COVID PANDEMIC, WE HAVE BEEN ABLE TO PIVOT TOWARDS ENGAGING SYSTEM-IMPACTED INDIVIDUALS, BOTH INCARCERATED AND IN THE COMMUNITY, WHILE ALSO CREATING OPPORTUNITIES TO HOLD ONLINE PUBLIC EVENTS ON A WEEKLY BASIS, AS WELL AS CONTINUING AN ONLINE TRAINING PROCESS FOR FORMERLY INCARCERATED INDIVIDUALS TO CONTINUE OUR MISSION OF EMPOWERING SYSTEM-IMPACTED FOLKS AND GROWING THE ABILITY TO SERVE MORE PEOPLE. THE LONG TERM GOAL IS TO BE ABLE TO CONTINUE THE SUCCESSFUL SUPPORT BEGUN IN NEW FOLSOM AND EXPAND THAT INTO THE CULTURE OUTSIDE OF PRISON TO INTERRUPT THE SCHOOLS-TO-PRISON PIPELINE AND AND EVENTUALLY DEVELOP/OPEN A HEALING HOME AND TRAINING ACADEMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR REVIEWS TAX RETURN AND SUBMITS IT FOR BOARD REVIEW PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRACTICE IS TO DISCLOSE POTENTIAL CONFLICTS OF INTEREST IN THE MINUTES AND TO ABSTAIN FROM VOTING WHEN A CONFLICT EXISTS. THIS HAS NOT YET HAPPENED IN OUR HISTORY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE STEWARDSHIP COMMITTEE LEADS THE EXECUTIVE DIRECTOR PERFORMANCE REVIEW COMMITTEE AND CONDUCTED A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR FOR 2023. ADDITIONALLY, A FULL/ROBUST 360 PERFORMANCE REVIEW (INCLUDING INTERVIEWS WITH STAFF, CLIENTS, FUNDERS, AND STAKEHOLDERS) BE CONDUCTED EVERY 3-5 YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MELIO SERVICE FEES 0 6 0 CONSULTING/TRAINING SERVICES 221,490 0 0 TRAVEL/FOOD STIPEND 2,200 0 0 DEVELOPMENT SERVICES 100,704 0 0 PAYMENT PROCESSING FEES 0 8 0 TOTAL 324,394 14 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ELDRA JACKSON III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04153369585
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSIDE-OUTSIDE CIRCLE FOUNDATION
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COOK CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03400 DOUGLAS BLVD STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PhoneNum09167241665
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVELYN R COOK
ReturnHeader/ReturnTs02025-05-13T19:11:10-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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