Civic Intelligence

Inside-Outside Circle Foundation

990 • Fiscal year 2023 • EIN 83-1144419

Jan 01, 2023 to Dec 31, 2023 • Filed on May 15, 2024

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

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

10%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$101,563

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

70th percentile

15%

Faster asset growth than 70% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

35%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$962,030

Up $121,850 (+15%) from 2022

Net Assets

Up

$960,860

Up $122,415 (+15%) from 2022

Liabilities

Down

$1,170

Down $565 (-33%) from 2022

Revenue

Up

$1,179,372

Up $304,637 (+35%) from 2022

Expenses

Up

$1,056,957

Up $233,904 (+28%) from 2022

Net Income

Up

$122,415

Up $70,733 (+137%) from 2022

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

2023

Assets$962,030
Liabilities$1,170
Net Assets$960,860

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

2023

Revenue$1,179,372
Expenses$1,056,957
Net Income$122,415
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 15, 2024
Return Version
2023v5.0
Gross Receipts
$1,179,372
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$840,180$962,030▲ $121,850
Rtn Earn Endowment Incm Other Fnds$838,445$960,860▲ $122,415
Total Assets$840,180$962,030▲ $121,850
Liabilities
Accounts Payable and Accrued Expenses$1,735--
Other Liabilities-$1,170-
Total Liabilities$1,735$1,170▼ $565
Net Assets / Fund Balance
Total Net Assets Fund Balance$838,445$960,860▲ $122,415
Total Liabilities and Net Assets / Fund Balance$840,180$962,030▲ $121,850
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eldra Jackson IiiDirectorFT$101,563$101,563

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$1,171,872
Program Service Revenue
$7,500
Investment Income
$0
Other Revenue
$0
All Other Contributions
$979,128
Change in Net Assets
$122,415
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$574,445
Salaries, Compensation, and Employee Benefits$482,512
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$329,333--$329,333
Fees for Services Other$264,997$8,310-$273,307
Travel$238,884$3,473-$242,357
Current Officers, Directors, Trustees, and Key Employees$101,563--$101,563
Payroll Taxes$35,507--$35,507
Other Employee Benefits$16,109--$16,109
Office Expenses$13,380--$13,380
Fees for Services Accounting$9,487--$9,487
Insurance-$8,116-$8,116
Information Technology$4,152--$4,152
Other Expenses$2,800--$2,800
All Other Expenses$1,481$500-$1,981
Advertising-$558-$558
Occupancy-$390-$390
Total Functional Expenses$1,035,610$21,347$0$1,056,957
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
PAYROLL LIABILITIES:MA INCOME TAX$564
PAYROLL LIABILITIES:NJ INCOME TAX$478
PAYROLL LIABILITIES:MA PAID FAMILY A$111
PAYROLL LIABILITIES:NJ QUARTERLY TAX$17
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
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eldra Jackson Iii
Formed
2018
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
1

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

Service fees 0 2 0 tax penalties 0 8,308 0 consulting/training services 250,747 0 0 travel/food stipend 2,000 0 0 development services 12,250 0 0 bank charges & fees 0 -26 0 payment processing fees 0 26 0 total 264,997 8,310 0

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES:MA INCOME TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES:NJ INCOME TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES:MA PAID FAMILY A
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL LIABILITIES:NJ QUARTERLY TAX
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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/ExplanationTxt6SERVICE FEES 0 2 0 TAX PENALTIES 0 8,308 0 CONSULTING/TRAINING SERVICES 250,747 0 0 TRAVEL/FOOD STIPEND 2,000 0 0 DEVELOPMENT SERVICES 12,250 0 0 BANK CHARGES & FEES 0 -26 0 PAYMENT PROCESSING FEES 0 26 0 TOTAL 264,997 8,310 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/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ELDRA JACKSON III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04153369585
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
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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
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095661
ReturnHeader/PreparerPersonGrp/PhoneNum09167241665
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EVELYN R COOK
ReturnHeader/ReturnTs02024-05-30T14:26:56-04:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JACKSON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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