Rasayana

Nonprofit profile at a glance

EIN
510537519
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Berkeley, CA, USA
Phone
5104211756
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Support N.E.C.
Affiliation
Islam

Reported finances

Revenue
$10,930
Expenses
$10,250
Assets
$703,799
Liabilities
$14,000

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

Leadership & pay

3 people listed

People named in this filing

  • William B Vandivere (Pres/Treasurer)
  • Rudi Kadre (Director)
  • David Cox (Secretary)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To own real estate for the purpose of providing land, buildings and other assets useful in furthering the teachings of the ancient schools of esoteric wisdom which include, but are not exclusive to, Yoga, Kashmir Shaivism, Taoism, Tantric Buddhism, Bon and Sufism.

What it reported doing in 2024

From Jan.1 - July 31,2024, Rasayana continued to finish out the lease to own relationship for the residential property in Bonsall, CA with owner Cain Baljian which was terminated on Dec. 31, 2023. Financial circumstances related to the restrictions placed on the property use by Baljian and the surrounding community made it infeasible to realize the initial intention to purchase the property. With the cessation of occupancy at the Bonsall, CA address, Rasayana did not sponsor any public activities during the calendar year.In the first few months of 2024, Rasayana did defend itself against a legal action initially brought by the Bonsall property owner, Baljian. The action was dismissed by Baljian in the summer of 2024. The legal defense did require corporate expenditures which were secured by community donations.

Operating model

Revenue model
Donor-supported. 99% 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 67
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.3%; rating input score 75
  • Program expense ratio: 80.3%; rating input score 80
  • Fundraising efficiency: Limited

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.2%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 68.66; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -61% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -23.1% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 75.3% of revenue deployed · 80.3% of spending went to programs
  • Governance: 2 of 2 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 14 of 15 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Review — Grant Readiness: California registration: this organization could not be resolved against the register, so the check is unfinished.