Science and Nonduality (SAND)

Legal name: Science and Nonduality

Nonprofit profile at a glance

EIN
463354584
IRS 990 coverage
2014–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025
Location
Sebastopol, CA, United States
Phone
7072959334
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religion Related N.E.C.
Affiliation
Religious (unspecified)

Official website

Reported finances

Revenue
$2,727,755
Expenses
$2,185,463
Assets
$9,109,387
Liabilities
$93,503

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

Leadership & pay

7 people listed

Executive titles in this filing

  • GAIL BRENNER (President)

Highest reported compensation

  • RALITZA ZAYA BENAZZO (Co-Executive Officer): $183,356 total reported compensation
  • MAURIZIO BENAZZO (Co-Executive Officer): $181,442 total reported compensation
  • Jeanric Meller (Chief Financial Officer): $78,086 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At SAND, we explore who we are beyond ultimate truths, binary thinking, and individual awakening while acknowledging humanity as a mere part of the intricate web of life. Support SAND with a Donation Science and Nonduality is a registered nonprofit organization. Your gift helps us deepen this work, support the communities featured in our films, and grow a global field of relational learning, repair, and reciprocity. Donations can be made online or by check Thank you for walking with us. Science and Nonduality is a registered nonprofit organization. Donate.

What it reported doing in 2025

The Eternal Song Film Collection

Operating model

Revenue model
Other-operating. 81% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 93% 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. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 48
  • Accountability: 70
  • Sustainability: 67
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87%; rating input score 87
  • Program expense ratio: 97.5%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 7th 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: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 50%; rating input score 50; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 13th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 19.9%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 4.17; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 20.3%; rating input score 15; 15th percentile among comparable filings

Growth

  • Program expense growth: 16.1% per year; rating input score 100; 77th percentile among comparable filings
  • Revenue growth: 15.2% per year; rating input score 100; 80th percentile among comparable filings
  • Asset growth: 28.7% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 87% of revenue deployed · 97.5% of spending went to programs
  • Governance: 4 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.1M in reported program spending
  • Leadership: top reported pay $183K · 7 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 42 of 43 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes foreign activity, grants, and executive pay
  • Filing history: 12 filing years from 2014 to 2025
  • 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.
  • 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.

  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Review — Transparency & Controls: Grant itemization coverage scored 50/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 15/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.