Civic Intelligence

Kundalini Research Institute

EIN 51-0179572 • 501(c)3 • Santa Cruz, NM

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Profile

Our mission is to make the benefits and practice of kundalini yoga, based on the teaching of yogi bhajan, accessible to all people from all backgrounds. We strive to uphold three pillars of purpose: training and education of students and teachers, conducting research on the benefits of kundalini yoga, publishing authentic material about kundalini yoga, and collaborating in the creation of resources with teachers and students globally.

PO Box 1819Santa Cruz, NM 87567

kriteachings.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.67x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

1.17x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

22nd percentile

-10%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

81st percentile

$146,317

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 9.4% of source-year revenue.

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

Asset Growth

18th percentile

-9.1%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

36th percentile

-0.1%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$2,713,514

Down $270,077 (-9.1%) from 2023

Liabilities

Down

$1,808,544

Down $111,601 (-5.8%) from 2023

Net Assets

Down

$904,970

Down $158,476 (-15%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin22nd percentile

Revenue

Down

$1,548,600

Down $853 (-0.1%) from 2023

Expenses

Up

$1,709,090

Up $108,360 (+6.8%) from 2023

Net Income

Down

-$160,490

Down $109,213 (-213%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,117,726Liabilities 2010: $257,223Net Assets 2010: $2,860,5032010Assets 2011: $3,654,351Liabilities 2011: $336,812Net Assets 2011: $3,317,5392011Assets 2012: $1,036,491Liabilities 2012: $516,341Net Assets 2012: $520,1502012Assets 2013: $1,281,112Liabilities 2013: $485,577Net Assets 2013: $795,5352013Assets 2014: $1,515,686Liabilities 2014: $439,738Net Assets 2014: $1,075,9482014Assets 2015: $1,883,185Liabilities 2015: $547,469Net Assets 2015: $1,335,7162015Assets 2016: $2,561,368Liabilities 2016: $887,645Net Assets 2016: $1,673,7232016Assets 2017: $2,312,290Liabilities 2017: $756,667Net Assets 2017: $1,555,6232017Assets 2018: $2,546,176Liabilities 2018: $959,210Net Assets 2018: $1,586,9662018Assets 2019: $2,784,607Liabilities 2019: $1,117,494Net Assets 2019: $1,667,1132019Assets 2020: $2,476,383Liabilities 2020: $1,298,398Net Assets 2020: $1,177,9852020Assets 2021: $2,413,444Liabilities 2021: $1,234,682Net Assets 2021: $1,178,7622021Assets 2022: $2,066,615Liabilities 2022: $576,316Net Assets 2022: $1,490,2992022Assets 2023: $2,983,591Liabilities 2023: $1,920,145Net Assets 2023: $1,063,4462023Assets 2024: $2,713,514Liabilities 2024: $1,808,544Net Assets 2024: $904,9702024

Highlighted filing

2024

Assets$2,713,514
Liabilities$1,808,544
Net Assets$904,970
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,389,7202010Expenses 2011: $1,630,9032011Expenses 2012: $1,778,9842012Revenue 2013: $2,164,261Expenses 2013: $1,888,876Net Income 2013: $275,3852013Revenue 2014: $2,228,096Expenses 2014: $1,947,683Net Income 2014: $280,4132014Revenue 2015: $2,287,737Expenses 2015: $2,027,969Net Income 2015: $259,7682015Revenue 2016: $2,423,588Expenses 2016: $2,081,259Net Income 2016: $342,3292016Revenue 2017: $1,016,488Expenses 2017: $1,023,766Net Income 2017: -$7,2782017Revenue 2018: $2,630,130Expenses 2018: $2,542,605Net Income 2018: $87,5252018Revenue 2019: $3,032,136Expenses 2019: $2,867,097Net Income 2019: $165,0392019Revenue 2020: $2,306,601Expenses 2020: $2,727,061Net Income 2020: -$420,4602020Revenue 2021: $1,657,975Expenses 2021: $1,666,799Net Income 2021: -$8,8242021Revenue 2022: $2,087,219Expenses 2022: $1,746,772Net Income 2022: $340,4472022Revenue 2023: $1,549,453Expenses 2023: $1,600,730Net Income 2023: -$51,2772023Revenue 2024: $1,548,600Expenses 2024: $1,709,090Net Income 2024: -$160,4902024

Highlighted filing

2024

Revenue$1,548,600
Expenses$1,709,090
Net Income-$160,490
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,713,514
Liabilities
$1,808,544
Net assets
$904,970
Revenue
$1,548,600
Expenses
$1,709,090
Net income
-$160,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.71$1.81$0.90$1.55$1.71$0.16
2023Detailed filing. Detailed filing data is available for this year.$2.98$1.92$1.06$1.55$1.60$0.05
2022Detailed filing. Detailed filing data is available for this year.$2.07$0.58$1.49$2.09$1.75$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.41$1.23$1.18$1.66$1.67$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.48$1.30$1.18$2.31$2.73$0.42
2019Detailed filing. Detailed filing data is available for this year.$2.78$1.12$1.67$3.03$2.87$0.17
2018Summary only. Only limited summary data is available for this year.$2.55$0.96$1.59$2.63$2.54$0.09
2017Summary only. Only limited summary data is available for this year.$2.31$0.76$1.56$1.02$1.02$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.56$0.89$1.67$2.42$2.08$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.88$0.55$1.34$2.29$2.03$0.26
2014Summary only. Only limited summary data is available for this year.$1.52$0.44$1.08$2.23$1.95$0.28
2013Summary only. Only limited summary data is available for this year.$1.28$0.49$0.80$2.16$1.89$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.52$0.52$1.78
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.65$0.34$3.32$1.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.26$2.86$1.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 14, 2025
Return Version
2023v6.0
Gross Receipts
$1,548,600
Mission and Program Overview

Mission

Kri's mission is to uphold and preserve the authenticity, integrity, and accuracy of the teachings of yogi bhajan through trainings, research, publishing and resources.

Our mission is to make the benefits and practice of kundalini yoga, based on the teaching of yogi bhajan, accessible to all people from all backgrounds. We strive to uphold three pillars of purpose: training and education of students and teachers, conducting research on the benefits of kundalini yoga, publishing authentic material about kundalini yoga, and collaborating in the creation of resources with teachers and students globally.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$195,077$630,506▲ $435,429
Land, Buildings, and Equipment, Net$493,695$0▼ $493,695
Investments in Publicly Traded Securities$437,164$0▼ $437,164
Intangible Assets-$358,173-
Inventories for Sale or Use$153,248$189,643▲ $36,395
Investments Other Securities$60,000$117,518▲ $57,518
Cash and Non-Interest-Bearing Accounts$181,193$70,828▼ $110,365
Accounts Receivable$38,982$53,899▲ $14,917
Prepaid Expenses and Deferred Charges$30,207$14,905▼ $15,302
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Total Assets$2,983,591$2,713,514▼ $270,077
Other Assets Total$1,394,025$1,278,042▼ $115,983
Liabilities
Other Liabilities$1,653,758$1,577,800▼ $75,958
Accounts Payable and Accrued Expenses$123,878$162,045▲ $38,167
Deferred Revenue$142,509$68,699▼ $73,810
Total Liabilities$1,920,145$1,808,544▼ $111,601
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,063,446$904,970▼ $158,476
Total Net Assets Fund Balance$1,063,446$904,970▼ $158,476
Total Liabilities and Net Assets / Fund Balance$2,983,591$2,713,514▼ $270,077

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$10,977$10,977
Leasehold Improvements-$9,092$9,092
Other Assets Org$959,103--
Other Securities$57,518--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$265,849-▲ $17,071-$282,920
2023$251,102$14,776▲ $15,576-$265,849
2022$280,875$12,785▼ $28,227-$251,102
2021$227,812$11,942▲ $50,222-$280,875
2020$166,650$59,881▲ $9,552-$227,812
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amrit Singh KhalsaCEOFT$146,317$146,317
Jugat Guru Singh KhalsaCEOFT$15,692$15,692

Board Members and Trustees

NameTitle
Gurucharan S Khalsa PhdChairman
Harimandir Kaur KhalsaChairman
Claudio HitschfeldDirector
Dharam Dev Kaur KhalsaDirector
Dr Gurusahay Singh KhalsaDirector
Eirini KlinisDirector
Georgina KesselDirector
Gurutrang Singh KhalsaDirector
Joanna Dunbar-webbDirector
Kenneth HirschmannDirector
Kitty PopeDirector
Mirelle Van Den AnkerDirector
Nam Kaur KhalsaDirector
Nirvair Singh KhalsaDirector
Ricardo RicoDirector
Sarabjit Kaur KhalsaDirector
Satsimran KaurDirector
Shakti Parwha Kaur KhalsaDirector
Teresa PascucciDirector
Thi Hoang-haridass KaurDirector
Aman Jiwan Kaur PessagnoSecretary
Ileana Soledad CuencaSecretary
Dhyan Bhakti Kaur KhalsaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$390,930
Program Service Revenue
$0
Investment Income
$47,142
Other Revenue
$1,110,528
All Other Contributions
$97,877
Change in Net Assets
$-160,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,548,600
Total Revenue per Audited Statements
$1,548,600
Total Revenue per Form 990
$1,548,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,336,991
Salaries, Compensation, and Employee Benefits$368,389
Grants and Similar Amounts Paid$3,710
Total Fundraising Expense$1,620
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$369,027$92,257-$461,284
Other Salaries and Wages$140,508$24,795-$165,303
Current Officers, Directors, Trustees, and Key Employees$137,707$22,682$1,620$162,009
Advertising$144,644--$144,644
Depreciation Depletion$128,832--$128,832
Fees for Services Legal$48,437$12,109-$60,546
Other Expenses$44,901$8,540-$53,441
Information Technology$39,591$9,898-$49,489
Insurance$37,527$9,382-$46,909
Fees for Services Accounting$36,906$9,226-$46,132
All Other Expenses$41,545$2,373-$43,918
Payroll Taxes$33,134$3,681-$36,815
Royalties$32,760--$32,760
Travel$30,489--$30,489
Other Employee Benefits$3,836$426-$4,262
Foreign Grants$3,710--$3,710
Total Functional Expenses$1,512,101$195,369$1,620$1,709,090

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,709,090
Total Expenses per Audited Statements$1,709,090
Total Expenses per Form 990$1,709,090
International Activity

International Summary

Employees
539

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
EuropeRoyalties & LicenseYoga Certification0315$0
East Asia & the PacificRoyalties & LicenseYoga Certification086$0
Middle EastRoyalties & LicenseYoga Certification013$0
AfricaRoyalties & LicenseYoga Certification06$0
North & South AmericaRoyalties & LicenseYoga Certifications0119$0
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
Due to Related Parties$1,519,039
Deferrals Accounts$58,934
Payroll Liability$-173
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Classes of members or stockholders siri singh sahib corp is the sole member of the organization.”

Form 990, Part VI, Section A, Line 7A

“Election of members and their rights siri singh sahib corp may elect bord members of the organization”

Form 990, Part VI, Section A, Line 7B

“Decisions subject to approval of members the management of siri singh sahib corp may review or approve any decision made by the organization's board of directors.”

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

“Organization's process to review form 990 constitues review by the chief executive officer and the board chair, while being circulated to the entire board of directors. The board chair finalized the 990 after consent from the chief executive officer and clearing any comments from the board of directors before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is reviewed and discussed at the first board meeting of each calendar year. Employees sign a conflict of interest contract and the president/ceo monitors the activity, and if there is an abuse, action is taken at that time.”

Form 990, Part VI, Section B, Line 15A

“The treasurer reviews the compensation of the chief executive officer with an independent financial consultant and the use of a template provided by the state of new mexico for fair market value of compensation.”

Form 990, Part VI, Section B, Line 15B

“The compensation of officers and key employees is reviewed during the annual budgeting process.”

Form 990, Part VI, Section C, Line 19

“Documents requiring public disclosure are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Kundalini Research Institute
EIN
51-0179572
Phone
5053500094
Address
PO BOX 1819, SANTA CRUZ, NM 87567

Signing Officer

Name
Jugat Guru Singh Khalsa
Title
CEO
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jugat Guru Singh Khalsa
Formed
1976
Legal Domicile
Nm
Voting Board Members
25
Independent Board Members
14
Employees
6
Volunteers
40

Preparer

Firm
Khalsa Group LLC
Address
1718 CAPITOL AVE, CHEYENNE, WY 82001
Preparer
Harisimran Khalsa
Phone
7607107473
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Other changes in equity = $2014”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Kris investment policy goal is for investment returns to produce a rate of total return which will permit maximum support for the general operating fund of the kri to the extent that is consistent with the following: prudent management of investments, preservation of principle and potential for long term asset growth. The spending policy is as follows: the income and/or gain earned by the endowment fund is considered unrestricted revenue and may be distributed to the kri as general support for its programs. No distributions shall be made until the fund reaches $500,000 at which time distributions shall be in an annual amount no greater than 5% of the market value of the endowment fund may be distributed in a given calendar year.”

Part X : FIN48 Footnote

“Kundalini research institute is exempt from federal income tax under section 501c3 of the internal revenue code and has been determined not to be a private foundation. This exemption is also recognized by the state of new mexico. Kundalini research institute adopted fasb asc 740-10, income taxes, which requires disclosure of taxable unrelated business income, but, in the opinion of management, such tax, if any, is immaterial. Kundalini research institute files required annual federal form 990 tax returns with the internal revenue service and the state of new mexico.”

Raw XML AppendixShowing 400 of 1,198 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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IRS990/ActivityOrMissionDesc0OUR MISSION IS TO MAKE THE BENEFITS AND PRACTICE OF KUNDALINI YOGA, BASED ON THE TEACHING OF YOGI BHAJAN, ACCESSIBLE TO ALL PEOPLE FROM ALL BACKGROUNDS. WE STRIVE TO UPHOLD THREE PILLARS OF PURPOSE: TRAINING AND EDUCATION OF STUDENTS AND TEACHERS, CONDUCTING RESEARCH ON THE BENEFITS OF KUNDALINI YOGA, PUBLISHING AUTHENTIC MATERIAL ABOUT KUNDALINI YOGA, AND COLLABORATING IN THE CREATION OF RESOURCES WITH TEACHERS AND STUDENTS GLOBALLY.
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IRS990/Desc0WE STRIVE TO UPHOLD THREE PILLARS OF PURPOSE: TRAINING AND EDUCATION OF STUDENTS AND TEACHERS, CONDUCTING RESEARCH ON THE BENEFITS OF KUNDALINI YOGA, PUBLISHING AUTHENTIC MATERIAL ABOUT KUNDALINI YOGA, AND COLLABORATING IN THE CREATION OF RESOURCES WITH TEACHERS AND STUDENTS GLOBALLY. TRAINING & EDUCATION KRI COLLABORATES WITH TEACHER TRAINERS AROUND THE WORLD TO CREATE THE GLOBAL METHODS AND STANDARDS FOR TRAINING AND CERTIFYING KUNDALINI YOGA TEACHERS. THE AIM IS NOT JUST TO CREATE MORE THAN INSTRUCTORS OF YOGA ABLE TO LEAD EXERCISES, BUT EMOTIONALLY AND SPIRITUALLY MATURE HUMAN BEINGS ABLE AND WILLING TO SERVE HUMANITY THROUGH THEIR OWN UNIQUE GIFTS. FROM THE BEGINNING, TEACHERS ARE TAUGHT TO BUILD LEADERSHIP IN STUDENTS INSTEAD OF FOCUSING ON COLLECTING STUDENTS. WE WANT TO BRING THIS HELPFUL, HEALING PRACTICE TO MORE PEOPLE AND NOT FOCUS ON ANY ONE INDIVIDUAL. BY SHARING WIDELY, WE SEEK TO FOSTER A CULTURE OF TRUE EQUANIMITY. THIS IS A COLLECTIVELY FOCUSED TRAINING PROGRAM DIVIDED INTO THREE LEVELS OF CERTIFICATION. RESEARCH MANY PRACTITIONERS EXPERIENCE KUNDALINI YOGA AS A WAY TO ACCESS THE NATURAL HEALING CAPACITY OF OUR OWN BODY AND MIND. BUT TODAYS HEALTHCARE ENVIRONMENT REQUIRES FORMAL RESEARCH AND PROVEN RESULTS BEFORE ALTERNATIVE THERAPIES, SUCH AS KUNDALINI YOGA, CAN BE INCORPORATED INTO MEDICAL TREATMENT AS A HEALING MODALITY. KRI PROVIDES CENTRALIZED ACCESS TO RESEARCH ABOUT YOGA AND KUNDALINI YOGA FOR TEACHERS TO USE, ESPECIALLY WHEN BRINGING KUNDALINI YOGA INTO THERAPEUTIC AND INSTITUTIONAL SETTINGS. KRI SUPPORTS AND TRACKS THE EFFORTS OF THOSE CONDUCTING RESEARCH, PROVIDING CURRENT INFORMATION AS IT DEVELOPS. NEW ARTICLES ARE PROVIDED REGULARLY ON THE BENEFITS OF YOGA IN A VARIETY OF HEALTH APPLICATIONS. PUBLISHING KRI IS THE PRIMARY PUBLISHER OF BOOKS AND MANUALS ON KUNDALINI YOGA. KRI TAKES GREAT CARE TO ACCURATELY PRESERVE THE TEACHINGS AND KRIYAS THAT WILL CONTINUE TO BE PASSED DOWN FOR MANY GENERATIONS. KRI PROMOTES BOOKS ON THE TEACHINGS OF KUNDALINI YOGA BY MANY QUALIFIED AUTHORS. KRI WORKS TO ENSURE THAT SUBJECTS AND KRIYAS ARE CONVEYED WITH ACCURACY AND PORTRAYED WITH INTEGRITY. AFTER A THOROUGH CHECK AND REVIEW, BOOKS THAT MEET THE STANDARDS OF KRI ARE AWARDED THE KRI SEAL OF APPROVAL. THE KRI SEAL OF APPROVAL IS A SIGN THAT THE TEACHINGS OF YOGI BHAJAN HAVE BEEN ACCURATELY CONVEYED.
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IRS990/MissionDesc0OUR MISSION IS TO MAKE THE BENEFITS AND PRACTICE OF KUNDALINI YOGA, BASED ON THE TEACHING OF YOGI BHAJAN, ACCESSIBLE TO ALL PEOPLE FROM ALL BACKGROUNDS. WE STRIVE TO UPHOLD THREE PILLARS OF PURPOSE: TRAINING AND EDUCATION OF STUDENTS AND TEACHERS, CONDUCTING RESEARCH ON THE BENEFITS OF KUNDALINI YOGA, PUBLISHING AUTHENTIC MATERIAL ABOUT KUNDALINI YOGA, AND COLLABORATING IN THE CREATION OF RESOURCES WITH TEACHERS AND STUDENTS GLOBALLY.
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