DRALA MOUNTAIN CENTER Formerly Shambhala Mountain Center

Overview

Mission

Develop and operate Drala Mountain Center as a conference, program, and retreat facility for educational, spiritual, cultural, intellectual, scientific, and artistic enrichment.

What it reported doing in 2024

During 2024, Drala Mountain Center hosted 98 conferences and programs for the educational, spiritual, cultural, and artistic enrichment of 2,348 guests and participants. In addition, 9 online programs reached 189 remote participants.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

Nonprofit profile at a glance

EIN
841535130
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Red Feather Lakes, CO, USA
Phone
9708812184
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Official website

Reported finances

Revenue
$4,572,007
Expenses
$3,697,582
Assets
$10,733,142
Liabilities
$4,875,153

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 69
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.3%; rating input score 65
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: $11.3 raised per $1 spent on fundraising; rating input score 41; 41st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 19.1%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 2.9; rating input score 73; 73rd percentile among comparable filings
  • Liabilities to assets ratio: 0.45; rating input score 23; 23rd percentile among comparable filings
  • Officer compensation ratio: 1.5%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -2.4% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 65.3% of revenue deployed · 79.4% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $2.9M in reported program spending
  • Leadership: top reported pay $32K · 8 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 8 annual filings from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 23/100.

Leadership & pay

8 people listed

Highest reported compensation

  • Dhi Good (Executive Dir.): $31,833 total reported compensation
  • Kevin Suh (CFO, Treasurer): $24,671 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024.