Fellowship of the Cosmic Mind

Nonprofit profile at a glance

EIN
271287368
IRS 990 coverage
2020–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Otto, NC, USA
Phone
8283697180
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$483,836
Expenses
$368,669
Assets
$761,603
Liabilities
$83

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Harrison Koehli (Vice-president/director)
  • Arkadiusz Jadczyk (President/director)
  • Joseph Quinn (Vice-president/director)

Highest reported compensation

  • Harrison Koehli (Vice-president/director): $2,124 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To learn to be truly Christ-like in daily living by actualizing ancient principles of PaleoChristian Techno-Spirituality; to nurture members through sound mystical science to grow in knowledge, consciousness, and conscience so as to fully know and actualize true existence in relationship with the Cosmos and the Cosmic Mind; to minister unselfishly to persons in the community and world in the name of Christ-consciousness as originally revealed to humankind in past aeons; and to restore humankind to a naturally beneficial and benevolent relationship with all levels of the Cosmos via PaleoChristianity, including publishing and disseminating information in all media for this purpose.

What it reported doing in 2025

Online Forum and Research: Main topics included the origins of Christianity, Saint Paul's writings, weather anomalies throughout History, cognitive psychology, philosophy, the paranormal, comparative religion, Community Living, diet and health. More specifically, physical exercises for body & mind, nutritional support, creationism, history of the main world religions, the Apostle Paul's teachings on faith, love and law, and philosophical and theological views on life and death. We continued our Substack newsletter. FOTCM HQ and organizers of various around-the-world gatherings assisted with the online discussion forum that enables all FOTCM members to be in contact with each other. New topics: 861 (48,622 total topics) - New Posts: 56,454 (1,281,675 total posts) - New members: 1,123 (8,014 total members) - Page views: 4,624,213. This year we continued regular international Zoom gatherings with our members: Éiriú Eolas breathing and meditation workshops, Reiki and Crystal Connection weekly meetings, Biblical readings, reading seminars, as well as daily online prayer meetings, with an average of 20 attendees per meeting. Our monthly/bimonthly meetings have an average of 100 attendees.

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 72% for direct work, and 28% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 64
  • Accountability: 83
  • Sustainability: 63
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77.1%; rating input score 77
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 26th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 48.1%; rating input score 48; 44th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 87.5%; rating input score 88; 26th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.8%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.07; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 0.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -12.8% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 16th percentile among comparable filings
  • Asset growth: -44.4% per year; rating input score 0; 1st percentile among comparable filings

Details

  • What they do: 2 operating locations identified
  • Where the money goes: 100% of revenue deployed · 77.1% of spending went to programs
  • Governance: 7 of 8 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $284K in reported program spending
  • Leadership: top reported pay $2K · 8 people listed
  • Consistency: 44 of 45 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and foreign activity
  • Filing history: 5 filing years from 2020 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • Moderate — Transparency & Controls: Grant itemization coverage scored 48/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.