Elevationists
Legal name: Elevation Ministries Inc
Nonprofit profile at a glance
- EIN
- 813875130
- IRS 990 coverage
- 2020–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Miami, FL, USA
- Phone
- (303) 800-5644
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $701,838
- Expenses
- $633,536
- Assets
- $1,284,762
- Liabilities
- $1,463,618
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
People named in this filing
- Steve Berke (General manager)
- Gabriel Goldstein (Director)
- Arash Norwain (Director)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The International Church of Cannabiss mission is to offer a home to adults everywhere who are looking to create the best version of themselves by way of the sacred plant. What is the point of the International Church of Cannabis? The church is a focal point for people all around the world who wish to be a part of an organization that is accepting of cannabis use in one’s personal journey and search for meaning. It is a meeting place for people to find support in their spiritual quest. There is no judgement in the church. Everyone is welcome to follow their own path as long as they remember to live by the Golden Rule. What’s the Golden Rule? Essentially, to treat others as you wish to be treated when in a healthy state of mind.
What it reported doing in 2024
Established programs to allow individuals to create the best version of themselves through meditation, conversation and creativity.
Operating model
- Revenue model
- Earned-program. 78% of the money available for current operations came from fees and other program revenue.
- 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
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and liabilities are high compared with assets.
Rating breakdown
- Financial Efficiency: 83
- Transparency & Controls: 100
- Accountability: 45
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 90.3%; rating input score 90
- Program expense ratio: 99.3%; rating input score 99
- 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 66.7%; rating input score 67; 14th percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Fail
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 9.7%; rating input score 61; 61st percentile among comparable filings
- Total-asset coverage ratio: 2.03; rating input score 65; 65th percentile among comparable filings
- Liabilities to assets ratio: 1.14; rating input score 4; 4th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 16.6% per year; rating input score 100; 78th percentile among comparable filings
- Revenue growth: 8.7% per year; rating input score 100; 62nd percentile among comparable filings
- Asset growth: 27.6% per year; rating input score 100; 89th percentile among comparable filings
Details
- What they do: Mission, programs, and operating context captured from the official website.
- Where the money goes: 90.3% of revenue deployed · 99.3% of spending went to programs
- Governance: 2 of 3 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $629K in reported program spending
- Leadership: top reported pay $0 · 3 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 6 of 7 not reported.
- High — Sustainability: Liabilities to assets ratio scored 4/100.