Aetherius Society

Nonprofit profile at a glance

EIN
956068051
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Los Angeles, CA, USA
Phone
3234659652
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,203,927
Expenses
$549,162
Assets
$5,381,873
Liabilities
$9,977

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

Leadership & pay

5 people listed

Executive titles in this filing

  • REV BRIAN KENEIPP (DIRECTOR & PRESIDENT)

Highest reported compensation

  • REV PAUL NUGENT (DIRECTOR): $27,502 total reported compensation
  • REV BRIAN KENEIPP (DIRECTOR & PRESIDENT): $27,416 total reported compensation
  • REV JULIAN ROSSER (DIRECTOR): $16,316 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operation of church, including religious services, ministerial services, religious science education and training, publication of religious materials, and development of scientific methods for enhancement of spiritual healing and prayer.

What it reported doing in 2024

Operation of church and church activities--religious services; ordinations; ministerial counseling; spiritual healing; teaching; specialized seminars; publication of journals and membership information; preservation and dissemination of historic/archival materials; manufacture of religious articles; maintenance of church and minister residences.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 44
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 43%; rating input score 43
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: Limited

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: 20%; rating input score 20; 9th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 54.4%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 9.8; rating input score 92; 92nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 14.8%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 43% of revenue deployed · 81% of spending went to programs
  • Governance: 1 of 5 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $445K in reported program spending
  • Leadership: top reported pay $28K · 5 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2014 to 2024
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • 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: Mission deployment rate scored 43/100.
  • High — Accountability: Independent voting board scored 20/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 23/100.