Jalu Foundation Inc

Nonprofit profile at a glance

EIN
861804994
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Soldiers Grove, WI, USA
Phone
6086243495
Rating
49
Verdict
MIXED
Rating confidence
Moderate
Sector
Buddhism
Affiliation
Buddhism

Official website

Reported finances

Revenue
$98,576
Expenses
$227,788
Assets
$2,631,197
Liabilities
$1,410,432

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

Leadership & pay

5 people listed

Highest reported compensation

  • Khaying Garma Milan (Chair): $64,999 total reported compensation
  • Brandon Milan (Director): $49,999 total reported compensation

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

Overview

Mission

Our mission is to inspire, encourage and awaken our world one person at a time through the power of transmitting genuine methods for healing, awakening and enlightenment.

What it reported doing in 2024

Maintaining and running Jalu Foundations center for yoga, meditation and healing, which includes transmission of teachings, practical instructions, practice sessions and guidance on Atiyoga (Dzogchen), meditation methods, contemplative practices, yoga practices and healing methods for oneself and others; healing sessions; and dedicated practices and prayers for people, animals and situations on our prayer request list.

Operating model

Revenue model
Donor-supported. 74% of the money available for current operations came from contributions and gifts.
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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

MIXED - The strongest available result is that a large share of available resources goes toward mission work. A relatively small share of voting board members are independent and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 57
  • Transparency & Controls: 51
  • Accountability: 38
  • Sustainability: 29
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 72.6%; rating input score 73
  • Program expense ratio: 29.8%; rating input score 30
  • Fundraising efficiency: $12.42 raised per $1 spent on fundraising; rating input score 58; 58th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 24th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 20%; rating input score 20; 18th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Limited
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -131.1%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 11.55; rating input score 67; 67th percentile among comparable filings
  • Liabilities to assets ratio: 0.54; rating input score 10; 10th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 52.6% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: -19.7% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 23rd percentile among comparable filings

Details

  • Where the money goes: 72.6% of revenue deployed · 29.8% of spending went to programs
  • Governance: 1 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $68K in reported program spending
  • Leadership: top reported pay $65K · 5 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors and foreign activity
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 — Accountability: Independent voting board scored 20/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 30/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 17/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 58/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 10/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.