Mount Madonna Institute

Nonprofit profile at a glance

EIN
342059662
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Watsonville, CA, USA
Phone
4088464060
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$145,227
Expenses
$251,196
Assets
$597,826
Liabilities
$4,451

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

Leadership & pay

12 people listed

Executive titles in this filing

  • Swarup Wood PHD (President)

Highest reported compensation

  • John Davis (Treasurer): $55,231 total reported compensation
  • Shanti Cruddas (CFO until 1/31/25): $49,560 total reported compensation
  • Swarup Wood PHD (President): $28,040 total reported compensation

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

Overview

Mission

Mount Madonna Institute, (MMI), teaches ancient knowledge and traditional practice from natural healing systems that integrate mind, body and spirit. Experienced faculty delivery degree and certificate programs on the 5000-year old science of Ayurveda natural medicine and the cclassical system of Ashtanga Yoga Philosophy and practice.

What it reported doing in 2024

College of Ayurveda graduate degree and certificate programs are accredited by the WASC Senior College and University Commission (WSCUC) and approved by the National Ayurvedic Medicine Association. Certificate programs prepare graduates for alternative, complementary, and integrative healthcare careers as Ayurvedic Health Counselors and Certified Ayurvedic Practitioners. Clinical internships complement classroom instruction to endure practical application. The master of Arts-Ayurveda degree advances foundational AHC and CAP curricula through enhanced theoretical knowledge, applied research, and externship experience, to ensure the finest classical training in Ayurveda principles and methods.

Operating model

Revenue model
Earned-program. 66% of the money available for current operations came from fees and other program 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.
  • 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. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 70
  • Accountability: 86
  • Sustainability: 26
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.7%; rating input score 85
  • Program expense ratio: 45.6%; rating input score 46
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90.9%; rating input score 91; 25th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -73%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 2.38; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 47; 47th percentile among comparable filings
  • Officer compensation ratio: 38.9%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: -4.2% per year; rating input score 0; 18th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 28th percentile among comparable filings
  • Asset growth: 7.8% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 84.7% of revenue deployed · 45.6% of spending went to programs
  • Governance: 10 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $114K in reported program spending
  • Leadership: top reported pay $55K · 12 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 26 of 26 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 46/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: 2 of 9 not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 47/100.