Civic Intelligence

Crs Learning Center

990 • Fiscal year 2022 • EIN 26-4163524

Jul 01, 2021 to Jun 30, 2022 • Filed on May 13, 2023

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

49th percentile

0.02x

Higher debt load relative to assets than 49% of similar nonprofits.

2022 filings • NTEE X • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

85th percentile

1.37x

Higher debt load relative to revenue than 85% of similar nonprofits.

2022 filings • NTEE X • $1M-$5M nonprofits • Source year 2022

Net Margin

3rd percentile

-147%

Higher net margin than 3% of similar nonprofits.

2022 filings • NTEE X • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

2022 filings • NTEE X • $1M-$5M nonprofits • Source year 2022

Asset Growth

35th percentile

-1.9%

Faster asset growth than 35% of similar nonprofits.

2022 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

4th percentile

-75%

Faster revenue growth than 4% of similar nonprofits.

2022 filings • NTEE X • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets49th percentile

Assets

Down

$3,549,104

Down $68,714 (-1.9%) from 2021

Net Assets

Down

$3,485,398

Down $68,710 (-1.9%) from 2021

Liabilities

Down

$63,706

Down $4 (-0.0%) from 2021

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin3rd percentile

Revenue

Down

$46,617

Down $138,976 (-75%) from 2021

Expenses

Down

$115,327

Down $3,352 (-2.8%) from 2021

Net Income

Down

-$68,710

Down $135,624 (-203%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2022

Assets$3,549,104
Liabilities$63,706
Net Assets$3,485,398
Open 2022 Filing

Operations Trend

Revenue Growth4th 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

2022

Revenue$46,617
Expenses$115,327
Net Income-$68,710
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 13, 2023
Return Version
2021v4.0
Gross Receipts
$49,042
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$3,608,859$3,538,382▼ $70,477
Prepaid Expenses and Deferred Charges$4,762$4,255▼ $507
Savings and Temporary Cash Investments$188$4,229▲ $4,041
Investments in Publicly Traded Securities$2,425--
Cash and Non-Interest-Bearing Accounts$1,584$2,238▲ $654
Total Assets$3,617,818$3,549,104▼ $68,714
Liabilities
Unsecured Notes Loans Payable$45,000$45,000→ $0
Accounts Payable and Accrued Expenses$18,710$18,706▼ $4
Total Liabilities$63,710$63,706▼ $4
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,554,108$3,485,398▼ $68,710
Total Net Assets Fund Balance$3,554,108$3,485,398▼ $68,710
Total Liabilities and Net Assets / Fund Balance$3,617,818$3,549,104▼ $68,714

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,872,559$776,364$2,648,923
Land$1,656,200-$1,656,200
Equipment$3,616$119,183$122,799
Other Land Buildings$6,007$57,302$63,309
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$45,000
Program Service Revenue
$0
Investment Income
$1,617
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$-68,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,327
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$70,473--$70,473
Occupancy$38,608--$38,608
Fees for Services Accounting-$2,975-$2,975
Other Expenses$75--$75
All Other Expenses$47--$47
Total Functional Expenses$112,352$2,975$0$115,327
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
Mark Putnam
Title
Chairperson
Phone
8286276200
Signed
2023-05-13
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

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 4A

“We provide grounds and facilities for the educational and spiritual programs of the center of rational spirituality. This includes parks, mount soma visitor center, sri somesvara temple, as well as the student union and yellow cottage which provide lodging for temple/course attendees. During the year, the temple exterior and interior project was worked on, which included the nagadevata shrine being cleaned and painted, the navagriham being cleaned and painted and temple doors varnished and temple interior walls washed. Hanuman park major revamp and renovation project was continued. We have found a contractor and subcontractors and began work on the project as we continue to fundraise. A major donor has stepped forward and additional fundraising is on-going. All parks and statues maintained.”

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. 13,000 sri somesvara temple attendees: approx. 1,300 standard building and grounds/parks maintenance was performed throughout the year.”

Raw XML Appendix381 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.

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IRS990ScheduleD/TotalBookValueLandBuildingsAmt03538382
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE PROVIDE GROUNDS AND FACILITIES FOR THE EDUCATIONAL AND SPIRITUAL PROGRAMS OF THE CENTER OF RATIONAL SPIRITUALITY. THIS INCLUDES PARKS, MOUNT SOMA VISITOR CENTER, SRI SOMESVARA TEMPLE, AS WELL AS THE STUDENT UNION AND YELLOW COTTAGE WHICH PROVIDE LODGING FOR TEMPLE/COURSE ATTENDEES. DURING THE YEAR, THE TEMPLE EXTERIOR AND INTERIOR PROJECT WAS WORKED ON, WHICH INCLUDED THE NAGADEVATA SHRINE BEING CLEANED AND PAINTED, THE NAVAGRIHAM BEING CLEANED AND PAINTED AND TEMPLE DOORS VARNISHED AND TEMPLE INTERIOR WALLS WASHED. HANUMAN PARK MAJOR REVAMP AND RENOVATION PROJECT WAS CONTINUED. WE HAVE FOUND A CONTRACTOR AND SUBCONTRACTORS AND BEGAN WORK ON THE PROJECT AS WE CONTINUE TO FUNDRAISE. A MAJOR DONOR HAS STEPPED FORWARD AND ADDITIONAL FUNDRAISING IS ON-GOING. ALL PARKS AND STATUES MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEVERAL 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. 13,000 SRI SOMESVARA TEMPLE ATTENDEES: APPROX. 1,300 STANDARD BUILDING AND GROUNDS/PARKS MAINTENANCE WAS PERFORMED THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CENTER FOR RATIONAL SPIRITUALITY, A CLOSELY RELATED AND PUBLICLY SUPPORTED ORGANIZATION, HAS THE POWER TO DESIGNATE THE ORGANIZATION'S DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TAX RETURN IS PROVIDED TO THE BOARD MEMBERS AND DISCUSSED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SRI SOMESVARA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1THE CENTER OF RATIONAL SPIRITUALITY
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TEMPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EDUCATION
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt06500
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt136500
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0THE CENTER OF RATIONAL SPIRITUALITY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SRI SOMESVARA
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1C
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalContributionsAmt045000
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02975
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112352
IRS990/TotalFunctionalExpensesGrp/TotalAmt0115327
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt063710
IRS990/TotalLiabilitiesEOYAmt063706
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IRS990/TotalProgramServiceExpensesAmt0112352
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IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt045000
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IRS990/WebsiteAddressTxt0WWW.RATIONALSPIRITUALITY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK PUTNAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum08286276200
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-13
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/PreparationDt02023-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC W MICHAEL CPA
ReturnHeader/ReturnTs02023-05-15T15:42:49-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0MARK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PUTNAM
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,549,104
Liabilities
$63,706
Net assets
$3,485,398
Revenue
$46,617
Expenses
$115,327
Net income
-$68,710
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
2022Detailed filing. Detailed filing data is available for this year.$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
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$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