Civic Intelligence

The University of the Seven Rays

EIN 11-3661893 • 501(c)3 • Phoenix, AZ

Profile

The University instructs students on the use of music in the education of others to achieve harmony in our society. The programs are available via the internet to the entire world for use.

730 E Rowlands LnPhoenix, AZ 85022

www.sevenray.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

94th percentile

1.26x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

0.89x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

47th percentile

0.4%

Higher net margin than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

23rd percentile

-39%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

-1.5%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$65,534

Down $42,783 (-39%) from 2023

Liabilities

Down

$82,398

Down $43,143 (-34%) from 2023

Net Assets

Up

-$16,864

Up $360 (+2.1%) from 2023

Operations
Liabilities / Revenue94th percentileNet Margin47th percentile

Revenue

Down

$92,869

Down $1,409 (-1.5%) from 2023

Expenses

Down

$92,509

Down $21,353 (-19%) from 2023

Net Income

Up

$360

Up $19,944 (+102%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0-$100KAssets 2010: $9,627Liabilities 2010: $0Net Assets 2010: $9,6272010Assets 2011: $14,928Liabilities 2011: $0Net Assets 2011: $14,9282011Assets 2012: $27,182Liabilities 2012: $0Net Assets 2012: $27,1822012Assets 2013: $116,200Liabilities 2013: $0Net Assets 2013: $116,2002013Assets 2014: $173,721Liabilities 2014: $50,881Net Assets 2014: $122,8402014Assets 2015: $227,534Liabilities 2015: $50,881Net Assets 2015: $176,6532015Assets 2016: $107,384Liabilities 2016: $0Net Assets 2016: $107,3842016Assets 2017: $65,780Liabilities 2017: $17,126Net Assets 2017: $48,6542017Assets 2018: $64,630Liabilities 2018: $6,449Net Assets 2018: $58,1812018Assets 2019: $29,081Liabilities 2019: $33,790Net Assets 2019: -$4,7092019Assets 2020: $113,872Liabilities 2020: $1,155Net Assets 2020: $112,7172020Assets 2021: $113,622Liabilities 2021: $1,155Net Assets 2021: $112,4672021Assets 2022: $130,471Liabilities 2022: $128,111Net Assets 2022: $2,3602022Assets 2023: $108,317Liabilities 2023: $125,541Net Assets 2023: -$17,2242023Assets 2024: $65,534Liabilities 2024: $82,398Net Assets 2024: -$16,8642024

Highlighted filing

2024

Assets$65,534
Liabilities$82,398
Net Assets-$16,864
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KExpenses 2010: $112,1482010Expenses 2011: $201,0952011Expenses 2012: $214,6142012Revenue 2013: $293,981Expenses 2013: $204,963Net Income 2013: $89,0182013Revenue 2014: $238,772Expenses 2014: $232,132Net Income 2014: $6,6402014Revenue 2015: $300,836Expenses 2015: $247,023Net Income 2015: $53,8132015Revenue 2016: $175,956Expenses 2016: $245,225Net Income 2016: -$69,2692016Revenue 2017: $164,825Expenses 2017: $223,555Net Income 2017: -$58,7302017Revenue 2018: $218,567Expenses 2018: $226,166Net Income 2018: -$7,5992018Revenue 2019: $187,400Expenses 2019: $250,290Net Income 2019: -$62,8902019Revenue 2020: $301,147Expenses 2020: $263,094Net Income 2020: $38,0532020Revenue 2021: $350,806Expenses 2021: $351,056Net Income 2021: -$2502021Revenue 2022: $52,599Expenses 2022: $162,706Net Income 2022: -$110,1072022Revenue 2023: $94,278Expenses 2023: $113,862Net Income 2023: -$19,5842023Revenue 2024: $92,869Expenses 2024: $92,509Net Income 2024: $3602024

Highlighted filing

2024

Revenue$92,869
Expenses$92,509
Net Income$360
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,534
Liabilities
$82,398
Net assets
-$16,864
Revenue
$92,869
Expenses
$92,509
Net income
$360
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.82$0.17$0.93$0.93$0.00
2023Detailed filing. Detailed filing data is available for this year.$1.08$1.26$0.17$0.94$1.14$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$1.28$0.02$0.53$1.63$1.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.01$1.12$3.51$3.51$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.01$1.13$3.01$2.63$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.34$0.05$1.87$2.50$0.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.06$0.58$2.19$2.26$0.08
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.66$0.17$0.49$1.65$2.24$0.59
2016Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$1.76$2.45$0.69
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.28$0.51$1.77$3.01$2.47$0.54
2014Detailed filing. Detailed filing data is available for this year.$1.74$0.51$1.23$2.39$2.32$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$2.94$2.05$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$2.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$2.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$1.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 16, 2025
Return Version
2024v5.2
Gross Receipts
$92,869
Mission and Program Overview

Mission

The University instructs students on the use of music in the education of others to achieve harmony in our society. The programs are available via the internet to the entire world for use.

The university offers continuing education for those who wish to expand their knowledge of psychology and philosophy. The programs are available via the Internet to the entire world for use.

Program Services

DescriptionGrantsExpenses
Diploma Certification. The university offers continuing education for those who wish to expand their knowledge of psychology and philosophy. The programs are available via the Internet to the entire world for use.-$4,687
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael D RobbinsPresident-$0--
Tuija RobbinsVice PresidentFT$0--
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Michael D RobbinsPresidentFixed AssetsNo-
Filing and Contact Details

Filer

Filer Name
The University of The Seven Rays
EIN
11-3661893
Phone
2073709251
Address
730 E Rowlands Ln, Phoenix, AZ 85022

Signing Officer

Name
Tuija Robbins
Title
President
Signed
2025-11-16
Discuss with paid preparer
Yes

Preparer

Firm
Prosperity Financial Accounting
Address
75 Park St, Lewiston, ME 04240
Preparer
Elmer J Howard
Phone
2076417546
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Debit Card Cash Back $64”

Other Expenses.1001

“Advertising and Promotion $3862”

Other Expenses.1002

“Office Expenses $1118”

Other Expenses.1005

“Travel $6289”

Other Expenses.1009

“Depreciation $6380”

Other Expenses.1012

“Insurance $3630”

Other Expenses.1

“Contractor $16179”

Other Expenses.2

“Utilities $8001”

Other Expenses.3

“PayPal Fees $3346”

Other Expenses.4

“Temple $2121”

Other Expenses.5

“MISC $2091”

Other Expenses.6

“Computer $961”

Other Assets.1

“- Beginning $3515 - Ending $3515”

Total Liabilities.1

“- Beginning $125541 - Ending $82398”

Raw XML Appendix171 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum06019104262
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0730 E Rowlands Ln
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Phoenix
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AZ
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd085022
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt083152
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt040369
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt092805
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0360
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0435
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0108317
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065534
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt092869
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt021650
IRS990EZ/LandAndBuildingsGrp/EOYAmt021650
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0-17224
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-16864
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0-17224
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-16864
IRS990EZ/OccupancyRentUtltsAndMaintAmt018412
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt140.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Michael D Robbins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Tuija Robbins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt03515
IRS990EZ/OtherAssetsTotalDetail/EOYAmt03515
IRS990EZ/OtherExpensesTotalAmt053978
IRS990EZ/OtherRevenueTotalAmt064
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The university offers continuing education for those who wish to expand their knowledge of psychology and philosophy. The programs are available via the Internet to the entire world for use.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Diploma Certification. The university offers continuing education for those who wish to expand their knowledge of psychology and philosophy. The programs are available via the Internet to the entire world for use.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt04687
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt019684
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0125541
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt082398
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt092509
IRS990EZ/TotalProgramServiceExpensesAmt04687
IRS990EZ/TotalRevenueAmt092869
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.SevenRay.org
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0false
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Michael D Robbins
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0President
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Fixed Assets
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Operations
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt058158
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Michael D Robbins
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Debit Card Cash Back $64
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $3862
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Office Expenses $1118
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Travel $6289
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation $6380
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance $3630
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Contractor $16179
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Utilities $8001
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PayPal Fees $3346
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Temple $2121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISC $2091
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Computer $961
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12- Beginning $3515 - Ending $3515
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13- Beginning $125541 - Ending $82398
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Tuija Robbins
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The University of The Seven Rays
ReturnHeader/Filer/BusinessNameControlTxt0UNIV
ReturnHeader/Filer/EIN0113661893
ReturnHeader/Filer/PhoneNum02073709251
ReturnHeader/Filer/USAddress/AddressLine1Txt0730 E Rowlands Ln
ReturnHeader/Filer/USAddress/CityNm0Phoenix
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085022
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273290158
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Prosperity Financial Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075 Park St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Lewiston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004240
ReturnHeader/PreparerPersonGrp/PhoneNum02076417546
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Elmer J Howard
ReturnHeader/ReturnTs02025-11-16T14:30:25-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits