Civic Intelligence

Inside-Outside Circle Foundation

990 • Fiscal year 2022 • EIN 83-1144419

Jan 01, 2022 to Dec 31, 2022 • Filed on Jul 10, 2023

4540 Florin Rd Suite E 344Sacramento, CA 95814

(415) 336-9585

Siviq Scores

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

Liabilities / Assets

36th percentile

0.00x

Higher debt load relative to assets than 36% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.00x

Higher debt load relative to revenue than 35% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

49th percentile

5.9%

Higher net margin than 49% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

73rd percentile

$61,570

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

60th percentile

6.8%

Faster asset growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

92nd percentile

148%

Faster revenue growth than 92% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$840,180

Up $53,417 (+6.8%) from 2021

Net Assets

Up

$838,445

Up $51,682 (+6.6%) from 2021

Liabilities

Up

$1,735

Up $1,735 from 2021

Revenue

Up

$874,735

Up $521,929 (+148%) from 2021

Expenses

Up

$823,053

Up $506,449 (+160%) from 2021

Net Income

Up

$51,682

Up $15,480 (+43%) from 2021

Historical Trend

Balance Sheet Trend

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

$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

2022

Assets$840,180
Liabilities$1,735
Net Assets$838,445

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$874,735
Expenses$823,053
Net Income$51,682
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 10, 2023
Return Version
2022v5.0
Gross Receipts
$874,735
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$786,763$840,180▲ $53,417
Rtn Earn Endowment Incm Other Fnds$786,763$838,445▲ $51,682
Total Assets$786,763$840,180▲ $53,417
Liabilities
Accounts Payable and Accrued Expenses-$1,735-
Total Liabilities$0$1,735▲ $1,735
Net Assets / Fund Balance
Total Net Assets Fund Balance$786,763$838,445▲ $51,682
Total Liabilities and Net Assets / Fund Balance$786,763$840,180▲ $53,417
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eldra Jackson IiiCo-directorFT$61,570$61,570

Board Members and Trustees

NameTitle
Manuel RuizBoard Chair
Gordon BrownVice Chair
Lisa BlumCo-director
Greg MellorSecretary
Jeffery BuenrostroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$827,828
Program Service Revenue
$46,907
Investment Income
$0
Other Revenue
$0
All Other Contributions
$787,968
Change in Net Assets
$51,682
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$453,394
Other Expenses$369,659
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$420,971--$420,971
Fees for Services Other$187,096--$187,096
Travel$109,588--$109,588
Payroll Taxes$19,973--$19,973
Other Employee Benefits$12,450--$12,450
Office Expenses$10,263--$10,263
Fees for Services Accounting$8,218--$8,218
Insurance$7,640--$7,640
Information Technology$6,322--$6,322
Fees for Services Management$4,643--$4,643
Other Expenses$618--$618
All Other Expenses$461--$461
Total Functional Expenses$823,053$0$0$823,053
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
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
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

Executive director reviews tax return and submits it for board review.

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 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
Co-director
Phone
4153369585
Signed
2023-07-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eldra Jackson Iii
Formed
2018
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4

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 youth 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 continuity consulting to bring elements of our approach to the california department of juvenile justice in support of training youth peer mentors. Pre-covid, we were able to conduct three community events to engage in advocacy and in the midst of the pandemic, we have been able to pivot torwards 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 beginning 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 folsom and expand that into the culture outside of prison to interrupt the schools-to-prison pipeline and contribute to a less violent society on all levels.

Form 990, Part IX, Line 11G

Consulting/training services 160,515 0 0 development services 26,581 0 0 total 187,096 0 0

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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 YOUTH 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 CONTINUITY CONSULTING TO BRING ELEMENTS OF OUR APPROACH TO THE CALIFORNIA DEPARTMENT OF JUVENILE JUSTICE IN SUPPORT OF TRAINING YOUTH PEER MENTORS. PRE-COVID, WE WERE ABLE TO CONDUCT THREE COMMUNITY EVENTS TO ENGAGE IN ADVOCACY AND IN THE MIDST OF THE PANDEMIC, WE HAVE BEEN ABLE TO PIVOT TORWARDS 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 BEGINNING 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 FOLSOM AND EXPAND THAT INTO THE CULTURE OUTSIDE OF PRISON TO INTERRUPT THE SCHOOLS-TO-PRISON PIPELINE AND CONTRIBUTE TO A LESS VIOLENT SOCIETY ON ALL LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR REVIEWS TAX RETURN AND SUBMITS IT FOR BOARD REVIEW.
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/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTING/TRAINING SERVICES 160,515 0 0 DEVELOPMENT SERVICES 26,581 0 0 TOTAL 187,096 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
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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IRS990/TaxExemptBondsInd0false
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IRS990/TotalAssetsBOYAmt0786763
IRS990/TotalAssetsEOYAmt0840180
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0823053
IRS990/TotalFunctionalExpensesGrp/TotalAmt0823053
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt01735
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt01735
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0786763
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0838445
IRS990/TotalProgramServiceExpensesAmt0823053
IRS990/TotalProgramServiceRevenueAmt046907
IRS990/TotalReportableCompFromOrgAmt061570
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046907
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0874735
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0786763
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0840180
IRS990/TravelGrp/ProgramServicesAmt0109588
IRS990/TravelGrp/TotalAmt0109588
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/USAddress/AddressLine1Txt026391 MEADOW DR
IRS990/USAddress/CityNm0PIONEER
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IRS990/WebsiteAddressTxt0WWW.INSIDECIRCLE.ORG
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELDRA JACKSON III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CO-DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04153369585
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-07-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0INSIDE-OUTSIDE CIRCLE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0INSI
ReturnHeader/Filer/EIN0831144419
ReturnHeader/Filer/PhoneNum04153369585
ReturnHeader/Filer/USAddress/AddressLine1Txt04540 FLORIN RD SUITE E 344
ReturnHeader/Filer/USAddress/CityNm0SACRAMENTO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095814
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821221665
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COOK CPA GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03400 DOUGLAS BLVD STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROSEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095661
ReturnHeader/PreparerPersonGrp/PhoneNum09167241665
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVELYN R COOK
ReturnHeader/ReturnTs02023-07-13T12:04:25-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ELDRA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JACKSON
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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