Kaivalya Mandiram

Nonprofit profile at a glance

EIN
363073071
IRS 990 coverage
2014–2025
Forms available
Form 990 2025, Form 990-T 2024
Location
San Diego, CA, USA
Phone
6192831292
Rating
58
Verdict
MIXED
Rating confidence
Moderate
Affiliation
Hinduism

Reported finances

Revenue
$48,079
Expenses
$25,120
Assets
$3,532,110
Liabilities
$9,090

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

Leadership & pay

4 people listed

Executive titles in this filing

  • RUSTOM GUARD (President)

People named in this filing

  • RUSTOM GUARD (President)
  • JANET WEINSTEIN (Secretary)
  • CAROL CONGLETON (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Teaching meditation according to yoga techniques. To administer complementary health education. To assit disadvantaged youths in foreign countries with tuition support

What it reported doing in 2025

Educational organizations, homeless services, refugee assistance

Operating model

Revenue model
Donor-supported. 67% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 75
  • Accountability: 0
  • Sustainability: 79
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.2%; rating input score 68
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 83.3%; rating input score 83; 4th 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: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • 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: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 47.8%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 140.61; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 26; 26th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 1.7% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: -1.2% per year; rating input score 0; 52nd percentile among comparable filings
  • Asset growth: 17.3% per year; rating input score 100; 87th percentile among comparable filings

Details

  • Where the money goes: 68.2% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $25K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 14 of 16 current checks pass · 2 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2014 to 2025
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grants require schedule f did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 26/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.