Himalayan Academy

Nonprofit profile at a glance

EIN
237062033
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-T 2025
Location
Kapaa, HI, USA
Phone
8088223012
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Affiliation
Hinduism

Reported finances

Revenue
$925,478
Expenses
$837,852
Assets
$1,499,088
Liabilities
$314,423

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

Leadership & pay

3 people listed

Executive titles in this filing

  • REV SWAMI BODHINATHA VEYLAN (PRESIDENT)
  • REV SWAMI SADASIVANATHA PALANI (VICE PRESIDENT)

People named in this filing

  • REV SWAMI BODHINATHA VEYLAN (PRESIDENT)
  • REV SWAMI SADASIVANATHA PALANI (VICE PRESIDENT)
  • REV SWAMI SIVANATHA CEYON (SECRETARY/TREASURER)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Hindu religious education. Our most significant activities include: hinduism today magazine, creation, sales and giveaway of our hindu publications, lectures, travel study programs and other education programs.

What it reported doing in 2025

Lectures travel study - include lectures, seminars, correspondence study, and travel study programs - teachings on various aspects of hinduism.

Operating model

Revenue model
Other-operating. 61% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The program-spending lines do not add up, so the filing cannot show reliably whether the nonprofit works directly or through others.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 56
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.9%; rating input score 72
  • Program expense ratio: 78.8%; rating input score 79
  • 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 9.5%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.79; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 78; 78th percentile among comparable filings

Growth

  • Program expense growth: -1.3% per year; rating input score 0; 12th percentile among comparable filings
  • Revenue growth: 1.3% per year; rating input score 100; 16th percentile among comparable filings
  • Asset growth: 3% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 71.9% of revenue deployed · 78.8% of spending went to programs
  • Governance: 3 of 3 board members independent · 3 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $660K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 21 of 21 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 2 filed related-organization links
  • 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 — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.