Civic Intelligence

Kaivalya Mandiram

EIN 36-3073071 • 501(c)3 • San Diego, CA

Profile

Teaching meditation according to yoga techniques. To administer complementary health education. To assit disadvantaged youths in foreign countries with tuition support

3547 Laurel StSan Diego, CA 92104

n/A

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.39x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

58%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

47th percentile

2.5%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-56%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,546,559

Up $86,598 (+2.5%) from 2023

Liabilities

Up

$46,498

Up $16,343 (+54%) from 2023

Net Assets

Up

$3,500,061

Up $70,255 (+2.0%) from 2023

Revenue

Down

$120,335

Down $151,230 (-56%) from 2023

Expenses

Up

$50,080

Up $3,962 (+8.6%) from 2023

Net Income

Down

$70,255

Down $155,192 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2014: $495,265Liabilities 2014: $47,385Net Assets 2014: $447,8802014Assets 2016: $983,951Liabilities 2016: $111,735Net Assets 2016: $872,2162016Assets 2017: $1,011,325Liabilities 2017: $109,494Net Assets 2017: $901,8312017Assets 2018: $947,728Liabilities 2018: $53,569Net Assets 2018: $894,1592018Assets 2019: $1,020,477Liabilities 2019: $114,269Net Assets 2019: $906,2082019Assets 2020: $908,226Liabilities 2020: -$12,931Net Assets 2020: $921,1572020Assets 2021: $2,895,801Liabilities 2021: -$2,955Net Assets 2021: $2,898,7562021Assets 2022: $3,176,888Liabilities 2022: -$27,471Net Assets 2022: $3,204,3592022Assets 2023: $3,459,961Liabilities 2023: $30,155Net Assets 2023: $3,429,8062023Assets 2024: $3,546,559Liabilities 2024: $46,498Net Assets 2024: $3,500,0612024

Highlighted filing

2024

Assets$3,546,559
Liabilities$46,498
Net Assets$3,500,061

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $33,409Expenses 2014: $30,849Net Income 2014: $2,5602014Revenue 2016: $563,872Expenses 2016: $25,879Net Income 2016: $537,9932016Revenue 2017: $62,795Expenses 2017: $33,180Net Income 2017: $29,6152017Revenue 2018: $21,887Expenses 2018: $35,248Net Income 2018: -$13,3612018Revenue 2019: $36,476Expenses 2019: $32,457Net Income 2019: $4,0192019Revenue 2020: $63,839Expenses 2020: $48,890Net Income 2020: $14,9492020Revenue 2021: $1,988,363Expenses 2021: $10,764Net Income 2021: $1,977,5992021Revenue 2022: $331,664Expenses 2022: $26,061Net Income 2022: $305,6032022Revenue 2023: $271,565Expenses 2023: $46,118Net Income 2023: $225,4472023Revenue 2024: $120,335Expenses 2024: $50,080Net Income 2024: $70,2552024

Highlighted filing

2024

Revenue$120,335
Expenses$50,080
Net Income$70,255

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 1, 2025
Return Version
2024v5.2
Gross Receipts
$610,317
Mission and Program Overview

Mission

Teaching meditation according to yoga techniques. To administer complementary health education. To assit disadvantaged youths in foreign countries with tuition support

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,916,989$1,878,861▼ $38,128
Cash and Non-Interest-Bearing Accounts$776,794$905,534▲ $128,740
Savings and Temporary Cash Investments$752,478$748,464▼ $4,014
Prepaid Expenses and Deferred Charges$13,700$13,700→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,459,961$3,546,559▲ $86,598
Other Assets Total-$0-
Liabilities
Other Liabilities$30,155$46,498▲ $16,343
Total Liabilities$30,155$46,498▲ $16,343
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,429,806$3,500,061▲ $70,255
Total Net Assets Fund Balance$3,429,806$3,500,061▲ $70,255
Total Liabilities and Net Assets / Fund Balance$3,459,961$3,546,559▲ $86,598

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$847,510$142,490$990,000
Land$990,000-$990,000
Leasehold Improvements$40,218$5,947$46,165
Equipment$1,133$2,493$3,626
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rustom GuardPresident
Carol CongletonDirector
Michael CongletonDirector
Janet WeinsteinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$45,000
Program Service Revenue
$0
Investment Income
$23,333
Other Revenue
$52,002
All Other Contributions
$45,000
Change in Net Assets
$70,255
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$50,000
Other Expenses$80
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$50,000--$50,000
Other Expenses$80--$80
Total Functional Expenses$50,080$0$0$50,080
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable Rustom$47,777
Rounding$1
Unrealized Gain$-1,280
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Kaivalya Mandiram
EIN
36-3073071
Phone
6192831292
Address
3547 LAUREL ST, SAN DIEGO, CA 92104

Signing Officer

Name
Rustom Guard
Title
President
Signed
2025-07-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rustom Guard
Formed
1981
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Bullen Ruch & Neller LLC
Address
345 F ST STE 175, CHULA VISTA, CA 91910
Preparer
Tim Neller Ea
Phone
6194226181
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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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IRS990ScheduleD/EquipmentGrp/DepreciationAmt02493
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03626
IRS990ScheduleD/LandGrp/BookValueAmt0990000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE RUSTOM
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON WRITTEN REQUEST
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0120335
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt052002
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03459961
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03546559
IRS990/TravelGrp/TotalAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SAN DIEGO
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IRS990/USAddress/ZIPCd092104
IRS990/VotingMembersGoverningBodyCnt04
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSTOM GUARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAIVALYA MANDIRAM
ReturnHeader/Filer/BusinessNameControlTxt0KAIV
ReturnHeader/Filer/EIN0363073071
ReturnHeader/Filer/PhoneNum06192831292
ReturnHeader/Filer/USAddress/AddressLine1Txt03547 LAUREL ST
ReturnHeader/Filer/USAddress/CityNm0SAN DIEGO
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330479221
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULLEN RUCH & NELLER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0345 F ST STE 175
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHULA VISTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091910
ReturnHeader/PreparerPersonGrp/PhoneNum06194226181
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIM NELLER EA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-01T13:54:54-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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