Civic Intelligence

Crs Learning Center

990 • Fiscal year 2020 • EIN 26-4163524

Jul 01, 2019 to Jun 30, 2020 • Filed on May 15, 2021

Organization ProfileWWW.RATIONALSPIRITUALITY.ORG
1 Lila LaneClyde, NC 28721

(828) 627-6200

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.02x

Higher debt load relative to assets than 45% of similar nonprofits.

2020 filings • NTEE X • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

1.06x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • NTEE X • $1M-$5M nonprofits • Source year 2020

Net Margin

3rd percentile

-120%

Higher net margin than 3% of similar nonprofits.

2020 filings • NTEE X • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2020 filings • NTEE X • $1M-$5M nonprofits • Source year 2020

Asset Growth

19th percentile

-2.0%

Faster asset growth than 19% of similar nonprofits.

2020 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-90%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$3,550,902

Down $72,444 (-2.0%) from 2019

Net Assets

Down

$3,487,194

Down $72,443 (-2.0%) from 2019

Liabilities

Down

$63,708

Down $1 (-0.0%) from 2019

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin3rd percentile

Revenue

Down

$60,248

Down $571,798 (-90%) from 2019

Expenses

Down

$132,691

Down $1,447 (-1.1%) from 2019

Net Income

Down

-$72,443

Down $570,351 (-115%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth19th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,116,485Liabilities 2011: $1,163Net Assets 2011: $2,115,3222011Assets 2012: $2,877,784Liabilities 2012: $7,511Net Assets 2012: $2,870,2732012Assets 2013: $3,043,605Liabilities 2013: $15,465Net Assets 2013: $3,028,1402013Assets 2014: $3,013,714Liabilities 2014: $18,705Net Assets 2014: $2,995,0092014Assets 2015: $3,122,041Liabilities 2015: $40,681Net Assets 2015: $3,081,3602015Assets 2016: $3,046,228Liabilities 2016: $108,752Net Assets 2016: $2,937,4762016Assets 2017: $3,151,435Liabilities 2017: $108,754Net Assets 2017: $3,042,6812017Assets 2018: $3,125,437Liabilities 2018: $63,708Net Assets 2018: $3,061,7292018Assets 2019: $3,623,346Liabilities 2019: $63,709Net Assets 2019: $3,559,6372019Assets 2020: $3,550,902Liabilities 2020: $63,708Net Assets 2020: $3,487,1942020Assets 2021: $3,617,818Liabilities 2021: $63,710Net Assets 2021: $3,554,1082021Assets 2022: $3,549,104Liabilities 2022: $63,706Net Assets 2022: $3,485,3982022Assets 2023: $3,480,326Liabilities 2023: $48,709Net Assets 2023: $3,431,6172023Assets 2024: $3,413,359Liabilities 2024: $48,708Net Assets 2024: $3,364,6512024

Highlighted filing

2020

Assets$3,550,902
Liabilities$63,708
Net Assets$3,487,194
Open 2020 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KExpenses 2011: $56,8432011Expenses 2012: $214,6832012Expenses 2013: $136,0272013Revenue 2014: $102,326Expenses 2014: $135,457Net Income 2014: -$33,1312014Revenue 2015: $335,945Expenses 2015: $249,594Net Income 2015: $86,3512015Revenue 2016: $107,401Expenses 2016: $251,285Net Income 2016: -$143,8842016Revenue 2017: $215,358Expenses 2017: $110,144Net Income 2017: $105,2142017Revenue 2018: $139,862Expenses 2018: $121,028Net Income 2018: $18,8342018Revenue 2019: $632,046Expenses 2019: $134,138Net Income 2019: $497,9082019Revenue 2020: $60,248Expenses 2020: $132,691Net Income 2020: -$72,4432020Revenue 2021: $185,593Expenses 2021: $118,679Net Income 2021: $66,9142021Revenue 2022: $46,617Expenses 2022: $115,327Net Income 2022: -$68,7102022Revenue 2023: $74,216Expenses 2023: $127,997Net Income 2023: -$53,7812023Revenue 2024: $58,863Expenses 2024: $125,829Net Income 2024: -$66,9662024

Highlighted filing

2020

Revenue$60,248
Expenses$132,691
Net Income-$72,443
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 15, 2021
Return Version
2019v5.0
Gross Receipts
$62,669
Mission and Program Overview

Mission

Crs learning center supports the activities of the center of rational spirituality (crs) as a type 1 supporting organization. It provides land and facilities for crs educational and spiritual programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,613,338$3,541,067▼ $72,271
Prepaid Expenses and Deferred Charges$5,121$4,849▼ $272
Cash and Non-Interest-Bearing Accounts$2,421$2,467▲ $46
Investments in Publicly Traded Securities-$2,425-
Savings and Temporary Cash Investments$2,466$94▼ $2,372
Total Assets$3,623,346$3,550,902▼ $72,444
Liabilities
Unsecured Notes Loans Payable$45,000$45,000→ $0
Accounts Payable and Accrued Expenses$18,709$18,708▼ $1
Total Liabilities$63,709$63,708▼ $1
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,559,637$3,487,194▼ $72,443
Total Net Assets Fund Balance$3,559,637$3,487,194▼ $72,443
Total Liabilities and Net Assets / Fund Balance$3,623,346$3,550,902▼ $72,444

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,008,270$640,653$2,648,923
Land$1,517,300-$1,517,300
Equipment$7,251$115,548$122,799
Other Land Buildings$8,246$55,063$63,309
Compensation and Service Providers
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Mark PutnamChairperson
Michael Brandon SheppVice Chairpe
Tracy LiuSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$60,195
Program Service Revenue
$0
Investment Income
$53
Other Revenue
$0
All Other Contributions
$5,295
Change in Net Assets
$-72,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$132,691
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$72,270--$72,270
Occupancy$35,575--$35,575
Fees for Services Accounting-$2,750-$2,750
Fees for Services Other$519--$519
Other Expenses$204--$204
All Other Expenses$27--$27
Total Functional Expenses$129,941$2,750$0$132,691
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“The center for rational spirituality, a closely related and publicly supported organization, has the power to designate the organization's directors.”

Form 990, Page 6, Part VI, Line 11B

“Tax return is provided to the board members and discussed at the next board meeting.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Crs Learning Center
EIN
26-4163524
Phone
8286276200
Address
1 LILA LANE, CLYDE, NC 28721

Signing Officer

Name
Michael Brandon Shepp
Title
Vice Chairperson
Phone
8286276200
Signed
2021-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Putnam
Formed
2008
Legal Domicile
Nc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Gould Killian CPA Group Pa
Address
100 COXE AVE, ASHEVILLE, NC 28801-2354
Preparer
Eric W Michael CPA
Phone
8282580363
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Several maintenance projects were completed on the student union building, yagyashala, visitor center, temple, and parks. Overnight course attendees at crs learning center facilities: approx. 550 families visitor center visitors: approx. 10,000 sri somesvara temple attendees: approx. 10,000 standard building and grounds/parks maintenance was performed throughout the year.”

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

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEVERAL MAINTENANCE PROJECTS WERE COMPLETED ON THE STUDENT UNION BUILDING, YAGYASHALA, VISITOR CENTER, TEMPLE, AND PARKS. OVERNIGHT COURSE ATTENDEES AT CRS LEARNING CENTER FACILITIES: APPROX. 550 FAMILIES VISITOR CENTER VISITORS: APPROX. 10,000 SRI SOMESVARA TEMPLE ATTENDEES: APPROX. 10,000 STANDARD BUILDING AND GROUNDS/PARKS MAINTENANCE WAS PERFORMED THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CENTER FOR RATIONAL SPIRITUALITY, A CLOSELY RELATED AND PUBLICLY SUPPORTED ORGANIZATION, HAS THE POWER TO DESIGNATE THE ORGANIZATION'S DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS PROVIDED TO THE BOARD MEMBERS AND DISCUSSED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SRI SOMESVARA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE CENTER OF RATIONAL SPIRITUALITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0272552331
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1912096530
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TEMPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01 LILA LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt16 LILA LANE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CLYDE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CLYDE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd028721
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd128721
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt054900
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CENTER OF RATIONAL SPIRITUALITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03623346
IRS990/TotalAssetsEOYAmt03550902
IRS990/TotalAssetsGrp/BOYAmt03623346
IRS990/TotalAssetsGrp/EOYAmt03550902
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt060195
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0129941
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132691
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt063709
IRS990/TotalLiabilitiesEOYAmt063708
IRS990/TotalLiabilitiesGrp/BOYAmt063709
IRS990/TotalLiabilitiesGrp/EOYAmt063708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03559637
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03487194
IRS990/TotalProgramServiceExpensesAmt0129941
IRS990/TotalRevenueGrp/ExclusionAmt053
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt060248
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03623346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03550902
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt045000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt045000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 LILA LANE
IRS990/USAddress/CityNm0CLYDE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028721
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.RATIONALSPIRITUALITY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BRANDON SHEPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum08286276200
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CRS LEARNING CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CRSL
ReturnHeader/Filer/EIN0264163524
ReturnHeader/Filer/PhoneNum08286276200
ReturnHeader/Filer/USAddress/AddressLine1Txt01 LILA LANE
ReturnHeader/Filer/USAddress/CityNm0CLYDE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028721
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561042836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOULD KILLIAN CPA GROUP PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 COXE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ASHEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0288012354
ReturnHeader/PreparerPersonGrp/PhoneNum08282580363
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC W MICHAEL CPA
ReturnHeader/ReturnTs02021-05-17T17:20:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,550,902
Liabilities
$63,708
Net assets
$3,487,194
Revenue
$60,248
Expenses
$132,691
Net income
-$72,443
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.05$3.36$0.06$0.13$0.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.48$0.05$3.43$0.07$0.13$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.06$3.49$0.05$0.12$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.06$3.55$0.19$0.12$0.07
2020Detailed filing. Detailed filing data is available for this year.$3.55$0.06$3.49$0.06$0.13$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.62$0.06$3.56$0.63$0.13$0.50
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.06$3.06$0.14$0.12$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.15$0.11$3.04$0.22$0.11$0.11
2016Detailed filing. Detailed filing data is available for this year.$3.05$0.11$2.94$0.11$0.25$0.14
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.12$0.04$3.08$0.34$0.25$0.09
2014Detailed filing. Detailed filing data is available for this year.$3.01$0.02$3.00$0.10$0.14$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.02$3.03$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.88$0.01$2.87$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.00$2.12$0.06