IRest Institute

Legal name: Integrative Restoration Institute DBA IRest Institute

Nonprofit profile at a glance

EIN
204607268
IRS 990 coverage
2011–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
San Rafael, CA, USA
Phone
4154563909
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Personal Social Services

Official website

Reported finances

Revenue
$776,109
Expenses
$558,792
Assets
$0
Liabilities
$0

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

Leadership & pay

4 people listed

Highest reported compensation

  • Richard Miller (Founder): $121,153 total reported compensation

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

Overview

Mission

IRest meditation enables people to deeply relax, focus attention, experience underlying calm and wellbeing, and begin to understand pain rather than just resist it.

What it reported doing in 2024

IRest Institute is an educational non-profit 501(c)(3) organization that combines the meditative practice of Yoga Nidra with Western psychology, neuroscience, and leading-edge research. The 10 steps of iRest are designed to teach anyone how to access and live from a foundational source of well-being and resilience.Description of Program Services GloballySince our founding in 2006, iRest Institute has been responding to the global need for effective ways to cope with daily stress, resolve trauma, decrease depression and anxiety, relieve chronic pain, improve sleep, cultivate well-being, and awaken to your true nature by offering in-person and online iRest Teacher trainings, retreats, and community programs.Ensuring iRest is AccessibleTo continue to meet the global demand for accessible iRest programs and meditations, iRest Institute continued to provide online programs to meet these needs while recognizing the financial challenges being experienced by so many by providing scholarships where required.Proven by ResearchSince its inception, iRest has been the subject of research studies showing its effectiveness in addressing some of lifes greatest challenges (PTSD, addiction, chronic pain, sleep problems, depression, anxiety, and other stress-related mental health concerns) experienced by some of the most stress-ridden groups (health-care workers, first responders, trauma survivors, the homeless, and more). As an evidence-informed meditation protocol, iRest is being used at US Veterans Affairs hospitals, military bases, hospitals and clinics, hospices, homeless shelters, community programs and schools. Based on studies with iRest in the military, the Defense Centers of Excellence has approved iRest as a Complementary and Alternative Medicine warranting continuing research for its use in the treatment of PTSD. In addition, the U.S. Army Surgeon General has listed Yoga Nidra (based on research with iRest) as a Tier 1 approach for addressing Pain Management in Military Care.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating 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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 90
  • Accountability: 84
  • Sustainability: 41
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.6%; rating input score 58
  • Program expense ratio: 80%; rating input score 80
  • Fundraising efficiency: $1.72 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: 28%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 21.7%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: -0.6% per year; rating input score 0; 16th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: 2.3% per year; rating input score 100; 26th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 57.6% of revenue deployed · 80% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $447K in reported program spending
  • Leadership: top reported pay $121K · 4 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 13/100.
  • High — Grant Readiness: California registration: this organization is recorded as not currently operating in California.