Elephant Circle
Public records show a registered, tax-exempt organization in good standing.
What it says it does
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.
- Income
- $6.6 million
- Spending
- $5.7 million
- Spent on programs
- 79%
- Reserves
- 2.7 months of spending
- Largest source of income
- donations and private grants, 72%
- Employees
- 27
- Highest pay
- $98,201, executive di
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 75 out of 100. Higher than 49% of charities in its peer group (crime and legal services, $1m to $10m).
Reserves
10 of 35Spendable reserves would cover 2.7 months of spending.
Debt
20 of 20It owes 6% of what it owns.
Living within its means
15 of 15Income exceeded spending by 14% of income.
Income trend
15 of 15Income rose 99% on the year before.
Spending floor
15 of 1579% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 66 out of 100. Higher than 14% of charities in its peer group (crime and legal services, $1m to $10m).
Independent board
18 of 253 of 3 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (5)
- $2.0 million spent. PRIOR TO INCORPORATION IN 2018, ELEPHANT CIRCLE WAS FISCALLY SPONSORED FOR NINE YEARS. WE SEE FISCAL SPONSORSHIP AS A KEY PART OF MOVEMENT BUILDING AND SUSTAINABILITY, AND OUR MISSION. WE CALL THIS PART OF OUR WORK THE BIRTH JUSTICE SUSTAINABILITY HUB. WE RECOGNIZE THAT BUSINESSES OF ALL KINDS, INCLUDING NON-PROFITS OFTEN REPLICATE SYSTEMS AND PROCESSES THAT UPHOLD POWER IMBALANCES. FISCAL SPONSORSHIP IS PARTICULARLY VULNERABLE TO THESE PATTERNS SINCE IT INVOLVES BUSINESS FORMATION WITH THE ADDED COMPLEXITY OF TAX LAW. OUR GOAL IS TO DO FISCAL SPONSORSHIP IN A WAY THAT LESSENS THE BARRIERS TO ENTRY FOR INNOVATIVE PROJECTS, INTERRUPTS UNFAIR SYSTEMS, AND DEMONSTRATES ALTERNATIVE WAYS OF MANAGING CHANGE, RISK, AND POWER. WE BELIEVE THAT PEOPLE WHO HAVE BEEN EXCLUDED FROM OR NEGLECTED BY THE STATUS QUO, AND WHO ARE DIRECTLY IMPACTED AND MOST PROXIMATE TO THE PROBLEM, HOLD SOME OF THE MOST IMPORTANT IDEAS AND SOLUTIONS, AND NEED LEGAL, TAX AND ACCOUNTING SYSTEMS TO WORK FOR THEM. WE LEVERAGE OUR LEGAL, TAX AND ACCOUNTING INFRASTRUCTURE, COMBINE IT WITH OUR BIRTH JUSTICE EXPERTISE, AND COLLABORATE WITH MISSION-ALIGNED PEOPLE TO CREATE A HUB THAT CAN SUSTAIN OUR COLLECTIVE WORK. PRIOR TO INCORPORATION IN 2018, ELEPHANT CIRCLE WAS FISCALLY SPONSORED FOR NINE YEARS. WE SEE FISCAL SPONSORSHIP AS A KEY PART OF MOVEMENT BUILDING AND SUSTAINABILITY, AND OUR MISSION. WE CALL THIS PART OF OUR WORK THE BIRTH JUSTICE SUSTAINABILITY HUB. WE RECOGNIZE THAT BUSINESSES OF ALL KINDS, INCLUDING NON-PROFITS OFTEN REPLICATE SYSTEMS AND PROCESSES THAT UPHOLD POWER IMBALANCES. FISCAL SPONSORSHIP IS PARTICULARLY VULNERABLE TO THESE PATTERNS SINCE IT INVOLVES BUSINESS FORMATION WITH THE ADDED COMPLEXITY OF TAX LAW. OUR GOAL IS TO DO FISCAL SPONSORSHIP IN A WAY THAT LESSENS THE BARRIERS TO ENTRY FOR INNOVATIVE PROJECTS, INTERRUPTS UNFAIR SYSTEMS, AND DEMONSTRATES ALTERNATIVE WAYS OF MANAGING CHANGE, RISK, AND POWER. WE BELIEVE THAT PEOPLE WHO HAVE BEEN EXCLUDED FROM OR NEGLECTED BY THE STATUS QUO, AND WHO ARE DIRECTLY IMPACTED AND MOST PROXIMATE TO THE PROBLEM, HOLD SOME OF THE MOST IMPORTANT IDEAS AND SOLUTIONS, AND NEED LEGAL, TAX AND ACCOUNTING SYSTEMS TO WORK FOR THEM. WE LEVERAGE OUR LEGAL, TAX AND ACCOUNTING INFRASTRUCTURE, COMBINE IT WITH OUR BIRTH JUSTICE EXPERTISE, AND COLLABORATE WITH MISSION-ALIGNED PEOPLE TO CREATE A HUB THAT CAN SUSTAIN OUR COLLECTIVE WORK.
- $1.8 million spent. EC'S MOVEMENT BUILDING WORK STRIVES TO INCREASE INNOVATION IN THE FIELD BY SUPPORTING INFRASTRUCTURE FOR EMERGING PROJECTS AND IDEAS, ESPECIALLY THOSE THAT ARE COMMUNITY BASED AND LED BY PEOPLE WHO ARE DIRECTLY-IMPACTED.
- $577,137 spent. EC'S COMMUNITY POWER WORK IS ABOUT BUILDING POWER AMONG THOSE MOST MARGINALIZED DURING THE PERINATAL PERIOD, MEETING PEOPLE WHERE THEY ARE AT AND INCREASING THEIR CAPACITY FOR ATTUNED SUPPORT AND PROTECTIVE DEFENSE. THIS WORK INCLUDES RELATIONSHIP BUILDING, BIRTHWORKER TRAININGS AND DIRECT ASSISTANCE
- $148,862 spent. EC'S PUBLIC HEALTH LAW AND ADVOCACY WORK ADDRESSES LEGAL AND POLICY ISSUES THAT CAN PROMOTE HEALTH AND WELLBEING IN THE PERINATAL PERIOD IMPACTING MULTIPLE GENERATIONS AT ONCE. THIS WORK INCLUDES INDIVIDUAL LEGAL SERVICES AND CONSULTATION, AND STATE-BASED NATIONAL POLICY WORK, COMMUNITY ORGANIZING AND ADVOCACY.
- EC'S PUBLIC HEALTH LAW AND ADVOCACY WORK ADDRESSES LEGAL AND POLICY ISSUES THAT CAN PROMOTE HEALTH AND WELLBEING IN THE PERINATAL PERIOD IMPACTING MULTIPLE GENERATIONS AT ONCE. THIS WORK INCLUDES INDIVIDUAL LEGAL SERVICES AND CONSULTATION, AND STATE-BASED NATIONAL POLICY WORK, COMMUNITY ORGANIZING AND ADVOCACY.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on May 15, 2017 for not filing returns for three years, and reinstated on January 15, 2018.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since July 2018.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.