The Center of Rational Spirituality
Nonprofit profile at a glance
- EIN
- 912096530
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024, Form 990-EZ 2012
- Location
- Clyde, NC, USA
- Phone
- 8286276200
- Rating
- 72
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Religion Related N.E.C.
- Affiliation
- Religious (unspecified)
Reported finances
- Revenue
- $213,420
- Expenses
- $209,668
- Assets
- $254,851
- Liabilities
- $28,151
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- DR MICHAEL MAMAS (CEO)
Highest reported compensation
- DR MICHAEL MAMAS (CEO): $6,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To evolve humanity through the integration of ancient spiritual wisdom with modern rational thought.
What it reported doing in 2024
Dr. Mamas continued his weekly podcasts. Pandit prasad continued his daily, weekly, monthly and annual ceremonies on the same schedule as usual. Many visitors to the temple volunteered to help us in serveral ways. By april 2025, the newly constructed commercial kitchen was completed and operating. The maintenance crew kept up with the landscaping in all the areas, including the mile long stretch along the road from the main gate, past the temple to the ganga park entrance, maintaining all the parks: temple park, hanuman park, nandi park, ganga park, the temple and temple housing, commercial buildings, mount soma community student union and mount soma community visitor center, and cottages as well as the necessary maintenance to all buildings. Beautification of hanuman park has begun with a completely renovated walkway up to the site. This is the beginning of a planned large-scale renovation to hanuman park. As we have listed in prior years, there are a variety of events carried out by the temple which support cultural integrity and harmony, including the following events: mahashivaratri, toli ekadashi, guru purnima, shravan maas, krishna janmashtami, ganesh chaturthi, sharad navaratri-dussehra, diwali, annakoot, kaarthika maas to name a few, monthly events such as gowri tritiya, havan for sarvadevatas, karthikeya puja, pradosham, sankatahara chaturthi and satyanarayana puja along with the daily events, archana, rudrabhishekam and aarathi.
Operating model
- Revenue model
- Earned-program. 68% 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 the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 92
- Accountability: 54
- Sustainability: 41
- Growth: 40
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 82.5%; rating input score 82
- Program expense ratio: 83.9%; rating input score 84
- Fundraising efficiency: Limited
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: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 1.8%; rating input score 44; 44th percentile among comparable filings
- Total-asset coverage ratio: 1.22; rating input score 46; 46th percentile among comparable filings
- Liabilities to assets ratio: 0.11; rating input score 25; 25th percentile among comparable filings
- Officer compensation ratio: 2.9%; rating input score 35; 35th percentile among comparable filings
Growth
- Program expense growth: -2.6% per year; rating input score 0; 22nd percentile among comparable filings
- Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: -1.9% per year; rating input score 0; 18th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 82.5% of revenue deployed · 83.9% of spending went to programs
- Governance: 3 of 4 board members independent · 2 of 8 filing controls reported
- Programs: 2 filed program accomplishments · $176K in reported program spending
- Leadership: top reported pay $6K · 4 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 6 filed schedules · includes major donors
- Filing history: 10 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- Related organizations: 2 filed related-organization links
- 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 — Accountability: Governance controls: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- Moderate — Sustainability: Operating margin scored 44/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 46/100.
- High — Sustainability: Liabilities to assets ratio scored 25/100.
- Moderate — Sustainability: Officer compensation ratio scored 35/100.