Civic Intelligence

Refraction Inc

EIN 83-1426812 • 501(c)3 • McLean, VA

Profile

Refraction is a nonprofit innovation hub, whose mission is to provide mentoring, programs, and workspace to startups and high-growth companies to help them grow and create jobs in the greater Washington, DC region.

7950 Jones Branch Dr 8th Floor NortMcLean, VA 22102

www.refraction.one

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.41x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

31st percentile

-3.8%

Higher net margin than 31% of similar nonprofits.

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

Top Officer Pay

78th percentile

$131,235

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 20.3% of source-year revenue.

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

Asset Growth

31st percentile

-2.6%

Faster asset growth than 31% of similar nonprofits.

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

Revenue Growth

13th percentile

-25%

Faster revenue growth than 13% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$1,035,622

Down $27,233 (-2.6%) from 2023

Liabilities

Down

$262,814

Down $2,950 (-1.1%) from 2023

Net Assets

Down

$772,808

Down $24,283 (-3.0%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin31st percentile

Revenue

Down

$646,643

Down $217,868 (-25%) from 2023

Expenses

Down

$670,926

Down $256,085 (-28%) from 2023

Net Income

Up

-$24,283

Up $38,217 (+61%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

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

$1.5M$1.0M$500K$0Assets 2019: $563,015Liabilities 2019: $13,153Net Assets 2019: $549,8622019Assets 2020: $765,515Liabilities 2020: $292,078Net Assets 2020: $473,4372020Assets 2021: $859,700Liabilities 2021: $280,319Net Assets 2021: $579,3812021Assets 2022: $1,150,126Liabilities 2022: $290,535Net Assets 2022: $859,5912022Assets 2023: $1,062,855Liabilities 2023: $265,764Net Assets 2023: $797,0912023Assets 2024: $1,035,622Liabilities 2024: $262,814Net Assets 2024: $772,8082024

Highlighted filing

2024

Assets$1,035,622
Liabilities$262,814
Net Assets$772,808
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,310,784Expenses 2019: $763,678Net Income 2019: $547,1062019Revenue 2020: $321,943Expenses 2020: $395,864Net Income 2020: -$73,9212020Revenue 2021: $781,161Expenses 2021: $675,217Net Income 2021: $105,9442021Revenue 2022: $1,160,860Expenses 2022: $880,650Net Income 2022: $280,2102022Revenue 2023: $864,511Expenses 2023: $927,011Net Income 2023: -$62,5002023Revenue 2024: $646,643Expenses 2024: $670,926Net Income 2024: -$24,2832024

Highlighted filing

2024

Revenue$646,643
Expenses$670,926
Net Income-$24,283
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,035,622
Liabilities
$262,814
Net assets
$772,808
Revenue
$646,643
Expenses
$670,926
Net income
-$24,283
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.04$0.26$0.77$0.65$0.67$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.06$0.27$0.80$0.86$0.93$0.06
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.29$0.86$1.16$0.88$0.28
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.28$0.58$0.78$0.68$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.77$0.29$0.47$0.32$0.40$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.55$1.31$0.76$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.2
Gross Receipts
$646,643
Mission and Program Overview

Mission

Refraction is a nonprofit innovation hub, whose mission is to provide mentoring, programs, and workspace to startups and high-growth companies to help them grow and create jobs in the greater Washington, DC region.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$807,005$554,109▼ $252,896
Cash and Non-Interest-Bearing Accounts$171,256$471,734▲ $300,478
Accounts Receivable$62,225$6,904▼ $55,321
Prepaid Expenses and Deferred Charges$555$0▼ $555
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,062,855$1,035,622▼ $27,233
Other Assets Total$21,814$2,875▼ $18,939
Liabilities
Unsecured Notes Loans Payable$149,900$149,900→ $0
Other Liabilities$82,037$94,985▲ $12,948
Accounts Payable and Accrued Expenses$25,218$17,929▼ $7,289
Deferred Revenue$8,609--
Total Liabilities$265,764$262,814▼ $2,950
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$797,091$772,808▼ $24,283
Total Net Assets Fund Balance$797,091$772,808▼ $24,283
Total Liabilities and Net Assets / Fund Balance$1,062,855$1,035,622▼ $27,233
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachael StottPresident & CEOFT$100,360$30,875$131,235
Esther LeeTreasurerPT$42,613$9,628$52,241

Board Members and Trustees

NameTitle
James QuigleyChairman
Tien WongSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$616,894
Investment Income
$24,749
Other Revenue
$0
All Other Contributions
$5,000
Change in Net Assets
$-24,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$372,987
Salaries, Compensation, and Employee Benefits$297,939
Total Fundraising Expense$4,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$163,708$8,802$3,520$176,030
Occupancy$121,199$6,379-$127,578
Other Salaries and Wages$59,969--$59,969
Fees for Services Legal-$52,317-$52,317
Other Employee Benefits$43,407$1,708$683$45,798
Fees for Services Other$39,229$3,165$243$42,637
Office Expenses$22,968$1,209-$24,177
Information Technology$20,744--$20,744
Payroll Taxes$15,299$602$241$16,142
Interest-$7,692-$7,692
Insurance-$3,076-$3,076
Advertising$2,213--$2,213
Travel$877--$877
Other Expenses$491$2,657-$491
Total Functional Expenses$578,632$87,607$4,687$670,926
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$94,985
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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, Part VI, Section A, Line 2

“James Quigley and Rachael Stott have spousal relationship”

Form 990, Part VI, Section B, Line 11B

“Board members receive copy of return for review prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Officers and directors periodically affirm the conflict of interest policy and have opportunity to disclose any new potential conflicts of interest.”

Form 990, Part VI, Section B, Line 15A

“To determine the CEO's compensation, independent board members reviewed compensation for other CEOs of similar nonprofits and with similar levels of experience and approved at a board meeting.”

Form 990, Part VI, Section C, Line 19

“Governing documents are available on the Virginia State Corporation Commission website. Other documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Refraction Inc
EIN
83-1426812
Phone
7037127565
Address
7950 Jones Branch Dr 8th Floor Nort, McLean, VA 22102

Signing Officer

Name
Rachael Stott
Title
CEO
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachael Stott
Formed
2018
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
3
Employees
4

Preparer

Firm
Holsinger Financial Solutions
Address
7950 Jones Branch Dr 800N, McLean, VA 22102
Preparer
Scott Holsinger
Phone
7039103353
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt094985
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0James Quigley and Rachael Stott have spousal relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board members receive copy of return for review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Officers and directors periodically affirm the conflict of interest policy and have opportunity to disclose any new potential conflicts of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3To determine the CEO's compensation, independent board members reviewed compensation for other CEOs of similar nonprofits and with similar levels of experience and approved at a board meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents are available on the Virginia State Corporation Commission website. Other documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
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IRS990/TravelGrp/TotalAmt0877
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0149900
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt07950 Jones Branch Dr 8th Floor Nort
IRS990/USAddress/CityNm0McLean
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd022102
IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WebsiteAddressTxt0https://www.refraction.one/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Rachael Stott
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Refraction Inc
ReturnHeader/Filer/BusinessNameControlTxt0REFR
ReturnHeader/Filer/EIN0831426812
ReturnHeader/Filer/PhoneNum07037127565
ReturnHeader/Filer/USAddress/AddressLine1Txt07950 Jones Branch Dr 8th Floor Nort
ReturnHeader/Filer/USAddress/CityNm0McLean
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd022102

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