Science of Mind Archives and Library Foundation

Nonprofit profile at a glance

EIN
562676731
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022
Location
Lees Summit, MO, USA
Phone
8168970887
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Libraries

Reported finances

Revenue
$279,089
Expenses
$273,001
Assets
$171,484
Liabilities
$66,079

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

Leadership & pay

9 people listed

Executive titles in this filing

  • JAMES VAN CLEAVE PHD (PRESIDENT)
  • REV DR MARK GILBERT (VICE PRESIDENT)
  • REV KATHY MASTROIANNI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • REV KATHY MASTROIANNI (EXECUTIVE DIRECTOR): $83,295 total reported compensation

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

Overview

Mission

To connect spiritual seekers with the transformational power of the science of mind philosophy and its history by preserving, protecting, and presenting the teachings of ernest holmes and related new thought leaders.

What it reported doing in 2025

Organizational successes: in april 2025, the science of mind archives (soma) held a very successful grand opening weekend celebration of our move. 103 people registered (including live stream) with 17 sponsors. By year end, the board completed the strategic plan for the next 5 years- 2026-2030. Library component: soma hired a masters level librarian / archivist who is bringing order to our 7,000 book library and rare book room. Archives component: lunch n learn: for the third year, soma hosted a monthly virtual lunch n learn featuring newly digitized audio recordings of dr. Ernest holmes. In february of 2025, we added simultaneous spanish translation for our growing spanish speaking community. Consistently, at least 1/3 of those in attendence were spanish speakers (an average of 31 people per session). There were 12 sessions and the recordings were placed on the archives youtube channel and had 625 total views (vs. 147 total views in 2024). The new archivist/librarian is learning our pastperfect database, processing and cataloging items that have been sitting in boxes, updating and creating new procedures and workflows, and starting to digitize items for the website/pastperfect. Tours: from january-december 2025, soma had 200 people come to experience our beautiful and sacred facility filled with the 100 year history of science of mind. This is the same amount as 2024 with only 6 months in our new home that year. There are many new thought conferences and events at unity village that are naturally attracting visitors. Website/youtube component: in 2025 soma continued to organize and add to the inventory of documents, manuscripts, classes, audio recordings, and transcripts of our movements history. Soma continued to upload new items on a regular weekly basis to our website, expanding the availability of resources from our history to the world. Website subscriptions continue to grow. At the end of 2025 we had 436 subscriptions (a net gain of 37 from 2024). There were 1,358 orders plance for 1,882 items (a decrease from 2024: 1,535 orders placed for 2,116 items-note this decrease is due to the website being down for 1.5 months with technical issues). In 2025, 158 additional new archival items were added to the website, making science of mind history available to the world. Youtube: in 2025, soma focused on adding educational and archival content on our youtube channel (including wise sage interviews-oral histories and the lunch n learn recordings). By doing so, soma increased the total subscribers from 849 to 1,548! Soma increased the number of videos available from 127 to 182 and the views increased from 12,880 in 2024 to 13,392 in 2025.

Operating model

Revenue model
Donor-supported. 91% 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 most voting board members are independent. A relatively small share of available resources goes toward mission work and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 69
  • Accountability: 79
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.3%; rating input score 47
  • Program expense ratio: 46.8%; rating input score 47
  • Fundraising efficiency: $5.57 raised per $1 spent on fundraising; rating input score 23; 23rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Scored; rating input score 0
  • 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • 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: 2.2%; rating input score 41; 41st percentile among comparable filings
  • Total-asset coverage ratio: 0.63; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.39; rating input score 11; 11th percentile among comparable filings
  • Officer compensation ratio: 30.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 37th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 12.6% per year; rating input score 100; 70th percentile among comparable filings

Details

  • Where the money goes: 47.3% of revenue deployed · 46.8% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $128K in reported program spending
  • Leadership: top reported pay $83K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 6 filed schedules · includes major donors and grants
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 23/100.
  • Moderate — Sustainability: Operating margin scored 41/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 11/100.