Niroga Institute

Nonprofit profile at a glance

EIN
202620278
IRS 990 coverage
2019–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Alameda, CA, USA
Phone
5104513004
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$1,213,317
Expenses
$993,749
Assets
$1,681,267
Liabilities
$64,896

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

Leadership & pay

8 people listed

Executive titles in this filing

  • BIDYUT BOSE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BIDYUT BOSE (EXECUTIVE DIRECTOR): $180,652 total reported compensation
  • ROSALIND LWIN (ASSOCIATE EXECUTIVE DIRECT): $133,149 total reported compensation
  • JUDY DUNLAP (FINANCE OFFICER): $20,344 total reported compensation

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

Overview

Mission

Niroga Institute provides trauma-informed, movement-based mindfulness programs that enhance emotion regulation, connection, and resilience across diverse settings.

What it reported doing in 2024

Dynamic mindfulness programs - provided online and in-person dynamic mindfulness (dmind) and mindful yoga sessions in schools, juvenile halls, and beyond.dynamic mindfulness training and coaching - provided online and in-person trainings and coaching sessions in dynamic mindfulness for educators, mental health professionals, law enforcement officials, and other service providers for personal stress resilience, self-care and healing from secondary trauma, as well as for their professional use with their students and clients. Further information disseminated via online videos.dynamic mindfulness products - developed new special education products, including activity cards and posters. Sold and distributed print and digital products to support programs and the public with dynamic mindfulness.

Operating model

Revenue model
Earned-program. 75% 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.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 63
  • Transparency & Controls: 65
  • Accountability: 100
  • Sustainability: 60
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.7%; rating input score 64
  • Program expense ratio: 78.4%; rating input score 78
  • Fundraising efficiency: $4.03 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18.1%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.69; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 33.6%; rating input score 5; 5th percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -5.8% per year; rating input score 0; 5th percentile among comparable filings
  • Asset growth: 11% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • What they do: 8 programs and campaigns described on the official site
  • Where the money goes: 63.7% of revenue deployed · 78.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $780K in reported program spending
  • Leadership: top reported pay $181K · 8 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 6 filing years from 2019 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 5/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.