Center for Sacred Studies
Nonprofit profile at a glance
- EIN
- 770572410
- IRS 990 coverage
- 2011–2024
- Official website data refreshed
- Jun 2026
- Forms available
- Form 990 2024
- Location
- Guerneville, CA, United States
- Phone
- 707.604.7362
- Rating
- 75
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $259,761
- Expenses
- $181,843
- Assets
- $187,871
- Liabilities
- $144,552
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- WENDY CUMMINS (President)
Highest reported compensation
- DARLENE HUNTER (Treasurer): $21,655 total reported compensation
- FRANCOISE BROUX (MEMBER): $18,350 total reported compensation
- MARLO NARRO (Secretary): $10,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The Center for Sacred Studies is dedicated to sustaining ways of life-based on collaboration and reciprocity with the Earth and all Her beings. Online Ministry Training Program A 2-year online program with two tracks, Auditing or Ordination. Stargate Mystery School A five-weekend residential program, that explores non-ordinary states of consciousness. Silent retreats Join us for an opportunity to sit longer in the Silence of the Soul. Maitri Breathwork Certification A 2-year program in the techniques of Maitri breathwork.
What it reported doing in 2024
THE CENTER FOR SACRED STUDIES CENTER AND EARTH & SPIRIT STORE: CSS has a physical location in Guerneville, California where we Create sacred space with different cultural traditions in prayer and the sharing of knowledge; are Unified by Cultural traditions; Serve Mind, Body, Heart and Spirit; Offer workshops, classes, and ancient healing modalities; Sell crystals, books, jewelry, music and artisan items to create sacred space; and in the Spirit of Collaboration and Reciprocity, build bridges of understanding with other healing centers and communities.
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.
The verdict
SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 64
- Transparency & Controls: 92
- Accountability: 91
- Sustainability: 53
- Growth: 20
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.6%; rating input score 68
- Program expense ratio: 79.4%; rating input score 79
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th 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: 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: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 30%; rating input score 82; 82nd percentile among comparable filings
- Total-asset coverage ratio: 1.03; rating input score 41; 41st percentile among comparable filings
- Liabilities to assets ratio: 0.77; rating input score 7; 7th percentile among comparable filings
- Officer compensation ratio: 30.5%; rating input score 11; 11th percentile among comparable filings
Growth
- Program expense growth: -2.7% per year; rating input score 0; 22nd percentile among comparable filings
- Revenue growth: -9.4% per year; rating input score 0; 6th percentile among comparable filings
- Asset growth: 3.2% per year; rating input score 100; 39th percentile among comparable filings
Details
- What they do: 3 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 67.6% of revenue deployed · 79.4% of spending went to programs
- Governance: 6 of 6 board members independent · 7 of 9 filing controls reported
- Programs: 8 filed program accomplishments · $144K in reported program spending
- Leadership: top reported pay $22K · 6 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 5 filed schedules · includes major donors
- Filing history: 13 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Money network: 6 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
- High — Sustainability: Liabilities to assets ratio scored 7/100.
- High — Sustainability: Officer compensation ratio scored 11/100.