Civic Intelligence

Association for Research &

EIN 54-0573802 • 501(c)3 • Virginia Beach, VA

Profile

The mission of association for research and enlightenment (a.r.e.) is to create opportunities for profound personal change in body, mind, and spirit through the wisdom found in the edgar cayce material.

215 67th StreetVirginia Beach, VA 23451-2061

www.edgarcayce.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.16x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.62x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

12th percentile

-20%

Higher net margin than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

21st percentile

-3.1%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-46%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$19,398,351

Down $613,226 (-3.1%) from 2023

Liabilities

Down

$3,128,447

Down $335,886 (-9.7%) from 2023

Net Assets

Down

$16,269,904

Down $277,340 (-1.7%) from 2023

Revenue

Down

$5,060,610

Down $4,325,704 (-46%) from 2023

Expenses

Down

$6,089,997

Down $788,441 (-11%) from 2023

Net Income

Down

-$1,029,387

Down $3,537,263 (-141%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $11,507,565Liabilities 2010: $4,219,521Net Assets 2010: $7,288,0442010Assets 2011: $13,761,775Liabilities 2011: $4,976,789Net Assets 2011: $8,784,9862011Assets 2012: $15,104,555Liabilities 2012: $6,220,689Net Assets 2012: $8,883,8662012Assets 2013: $15,542,055Liabilities 2013: $6,565,837Net Assets 2013: $8,976,2182013Assets 2014: $16,757,912Liabilities 2014: $6,902,321Net Assets 2014: $9,855,5912014Assets 2015: $17,891,963Liabilities 2015: $6,641,736Net Assets 2015: $11,250,2272015Assets 2016: $16,460,648Liabilities 2016: $5,948,079Net Assets 2016: $10,512,5692016Assets 2017: $16,132,086Liabilities 2017: $5,323,195Net Assets 2017: $10,808,8912017Assets 2018: $15,965,749Liabilities 2018: $5,961,125Net Assets 2018: $10,004,6242018Assets 2019: $15,809,886Liabilities 2019: $5,257,453Net Assets 2019: $10,552,4332019Assets 2020: $16,473,808Liabilities 2020: $4,883,529Net Assets 2020: $11,590,2792020Assets 2021: $20,084,486Liabilities 2021: $4,446,928Net Assets 2021: $15,637,5582021Assets 2022: $17,369,597Liabilities 2022: $4,197,912Net Assets 2022: $13,171,6852022Assets 2023: $20,011,577Liabilities 2023: $3,464,333Net Assets 2023: $16,547,2442023Assets 2024: $19,398,351Liabilities 2024: $3,128,447Net Assets 2024: $16,269,9042024

Highlighted filing

2024

Assets$19,398,351
Liabilities$3,128,447
Net Assets$16,269,904

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $7,582,3892010Expenses 2011: $7,651,7562011Expenses 2012: $8,093,4272012Revenue 2013: $7,328,276Expenses 2013: $7,494,502Net Income 2013: -$166,2262013Revenue 2014: $9,366,060Expenses 2014: $8,120,008Net Income 2014: $1,246,0522014Revenue 2015: $10,065,388Expenses 2015: $8,426,866Net Income 2015: $1,638,5222015Revenue 2016: $7,003,214Expenses 2016: $7,893,055Net Income 2016: -$889,8412016Revenue 2017: $7,490,402Expenses 2017: $7,633,709Net Income 2017: -$143,3072017Revenue 2018: $7,298,073Expenses 2018: $7,412,241Net Income 2018: -$114,1682018Revenue 2019: $7,846,657Expenses 2019: $7,985,519Net Income 2019: -$138,8622019Revenue 2020: $7,355,197Expenses 2020: $6,244,639Net Income 2020: $1,110,5582020Revenue 2021: $11,379,644Expenses 2021: $7,399,592Net Income 2021: $3,980,0522021Revenue 2022: $6,398,650Expenses 2022: $7,295,403Net Income 2022: -$896,7532022Revenue 2023: $9,386,314Expenses 2023: $6,878,438Net Income 2023: $2,507,8762023Revenue 2024: $5,060,610Expenses 2024: $6,089,997Net Income 2024: -$1,029,3872024

Highlighted filing

2024

Revenue$5,060,610
Expenses$6,089,997
Net Income-$1,029,387

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.4$3.13$16.3$5.06$6.09$1.03
2023Detailed filing. Detailed filing data is available for this year.$20.0$3.46$16.5$9.39$6.88$2.51
2022Detailed filing. Detailed filing data is available for this year.$17.4$4.20$13.2$6.40$7.30$0.90
2021Detailed filing. Detailed filing data is available for this year.$20.1$4.45$15.6$11.4$7.40$3.98
2020Detailed filing. Detailed filing data is available for this year.$16.5$4.88$11.6$7.36$6.24$1.11
2019Detailed filing. Detailed filing data is available for this year.$15.8$5.26$10.6$7.85$7.99$0.14
2018Detailed filing. Detailed filing data is available for this year.$16.0$5.96$10.0$7.30$7.41$0.11
2017Detailed filing. Detailed filing data is available for this year.$16.1$5.32$10.8$7.49$7.63$0.14
2016Detailed filing. Detailed filing data is available for this year.$16.5$5.95$10.5$7.00$7.89$0.89
2015Detailed filing. Detailed filing data is available for this year.$17.9$6.64$11.3$10.1$8.43$1.64
2014Detailed filing. Detailed filing data is available for this year.$16.8$6.90$9.86$9.37$8.12$1.25
2013Detailed filing. Detailed filing data is available for this year.$15.5$6.57$8.98$7.33$7.49$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$6.22$8.88$8.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.8$4.98$8.78$7.65
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$4.22$7.29$7.58
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$6,309,600
Mission and Program Overview

Mission

The mission of association for research and enlightenment (a.r.e.) is to help people transform their lives for the better, through research, education, and the application of core concepts found in the edgar cayce readings and kindred materials that seek to manifest the love of god and all people and promote the purposefulness of life, the oneness of god, the spiritual nature of humankind, and the connection of body, mind, and spirit.

The mission of association for research and enlightenment (a.r.e.) is to create opportunities for profound personal change in body, mind, and spirit through the wisdom found in the edgar cayce material.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,128,552$8,738,503▼ $390,049
Land, Buildings, and Equipment, Net$4,818,088$4,518,218▼ $299,870
Investments Other Securities$1,847,180$1,744,172▼ $103,008
Cash and Non-Interest-Bearing Accounts$1,462,954$1,678,593▲ $215,639
Investments Program Related$974,218$974,218→ $0
Accounts Receivable$192,795$265,883▲ $73,088
Inventories for Sale or Use$242,763$233,279▼ $9,484
Pledges and Grants Receivable$417,576$203,577▼ $213,999
Prepaid Expenses and Deferred Charges$287,251$154,237▼ $133,014
Intangible Assets$80,405$80,405→ $0
Total Assets$20,011,577$19,398,351▼ $613,226
Other Assets Total$559,795$807,266▲ $247,471
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,360,556$1,186,835▼ $173,721
Deferred Revenue$933,619$1,063,444▲ $129,825
Other Liabilities$753,889$729,199▼ $24,690
Accounts Payable and Accrued Expenses$416,269$148,969▼ $267,300
Total Liabilities$3,464,333$3,128,447▼ $335,886
Net Assets / Fund Balance
Net Assets With Donor Restrictions$11,730,039$11,131,473▼ $598,566
Net Assets Without Donor Restrictions$4,817,205$5,138,431▲ $321,226
Total Net Assets Fund Balance$16,547,244$16,269,904▼ $277,340
Total Liabilities and Net Assets / Fund Balance$20,011,577$19,398,351▼ $613,226

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,570,581$3,328,338$6,898,919
Equipment$377,803$2,101,749$2,479,552
Other Land Buildings$148,793$273,852$422,645
Land$421,041-$421,041
Investment Program Related Org$874,000--
Other Securities$11,409--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$9,787,576-▲ $1,203,286$0$10,990,862
2023$7,245,318$2,693,231▲ $844,027$995,000$9,787,576
2022$8,301,509$326,900▼ $1,062,829$320,262$7,245,318
2021$5,517,066$2,562,780▲ $428,027$206,275$8,301,509
2020$4,946,753$1,027,734▼ $291,906$162,942$5,517,066
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nicole CharlesExecutive Director/CEO (retired)FT$152,900$9,994$162,894
Patricia LacyDirector - CoFT$92,629$27,738$120,367
Cassie McquaggeCo-executive Interim DirectorFT$93,637$15,637$109,274
John Van AukenCo-executive Interim DirectorFT$83,854$12,621$96,475
Tim DuckworthDirectorFT$73,670$22,174$95,844
Zaire McculloughDirectorFT$65,416$15,458$80,874
Jessica NewellDirectorFT$54,739$1,062$55,801

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Sh Fahrenheit Advisors LLCBusiness Advisory Services271 17TH ST NW 2100, Atlanta, GA 30363$393,153
Kaufman & CanolesLegal ServicesPO BOX 3037, Norfolk, VA 23514$121,345
Revenue and Support

Revenue Composition

Contributions and Grants
$1,224,113
Program Service Revenue
$2,633,458
Investment Income
$679,602
Other Revenue
$523,437
All Other Contributions
$1,224,113
Change in Net Assets
$-1,029,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,508,574
Salaries, Compensation, and Employee Benefits$2,581,423
Total Fundraising Expense$316,080
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,519,609--$1,519,609
Fees for Services Other$820,753$109,940$60,561$991,254
Current Officers, Directors, Trustees, and Key Employees$296,728$246,215$178,586$721,529
Office Expenses$397,439--$397,439
Insurance$304,200$49,530$10,611$364,341
Depreciation Depletion$298,800$50,400$10,800$360,000
Other Employee Benefits$187,476--$187,476
Payroll Taxes$133,287$13,634$5,888$152,809
Interest$130,796$19,544-$150,340
Fees for Services Legal$55,456$48,524$34,660$138,640
Occupancy$93,821$13,302-$107,123
Advertising$83,412-$11,687$95,099
Fees for Services Accounting$43,035$6,430-$49,465
All Other Expenses$44,500$3,515-$48,015
Travel$29,108$5,302$3,287$37,697
Other Expenses$34,166$2,192$0$36,358
Total Functional Expenses$5,146,768$627,149$316,080$6,089,997
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Annuity Payable$439,880
Lease Liability$191,263
Other Current Liabilities$98,056
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 2

James van auken is the son of john van auken, a director of association for research and enlightenment.

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

The form 990 tax return was made available on the board of trustees' website. Each board member received a personal e-mail notification that the tax return was available for viewing.

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

The a.r.e's board governance process requires all board of trustees members to complete a conflict of interest statement annually.

Form 990, Part VI, Section B, Line 15

All personnel salaries are based on wage area guidelines. Ceo compensation is established within guidelines per charity navigator.

Form 990, Part VI, Section C, Line 19

All information is available upon request. The 990 filing is also readily available in the a.r.e. Library. 990 returns are also posted on guidestar, a nonprofit website.

Form 990, Part VII, Column (F)

The majority of other compensation is associated with health insurance premiums.

Filing and Contact Details

Filer

Filer Name
Association for Research &
EIN
54-0573802
Phone
7574283588
Address
215 67TH STREET, VIRGINIA BEACH, VA 23451-2061

Signing Officer

Name
Christopher Naughton
Title
CEO
Phone
7574283588
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Naughton
Formed
1931
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
14
Employees
63
Volunteers
93

Preparer

Firm
Pbmares Llp
Address
440 MONTICELLO AVE SUITE 1900, NORFOLK, VA 23510
Preparer
Melissa H Tucker CPA
Phone
7576274644
Supplemental Narrative

Additional Explanations

Form 990, Part V, Q 7G and 7H

Questions 7g and 7h do not apply to the organization because the organization did not have contributions of qualified intellectual property or contributions of cars, boats, airplanes or other vehicles during the year.

Part V, Q 1C

Question 1c does not apply to the organization because the organization did not have backup withholding for reportable payments to vendors and reportable gaming winnings.

Form 990, Part IX, Line 11G

Payroll services: program service expenses 29,487. Management and general expenses 4,406. Fundraising expenses 0. Total expenses 33,893. Contracted services: program service expenses 791,266. Management and general expenses 105,534. Fundraising expenses 60,561. Total expenses 957,361.

FORM 990, PART XI, LINE 9:

Passthrough activity not on books 85.

Part XI, Line 2C

The finance committee of the board is responsible for the oversight of the audit and the selection of the independent accountant. In june of each year, the finance committee listens to a report on the audit. The board then listens to the recommendation of management and votes on a motion to engage, or dis-engage the auditors based on proposal fees, number of years engaged, etc.

Form 990, Schedule M, Line 9

The organization receives non-cash contributions to satisfy pledges.

Financial Statement Notes

PART V, LINE 4:

A.r.e.'s quasi-endowment funds are funds set aside of which earnings and/or principal are to be used for board designation purposes.

Raw XML AppendixShowing 400 of 878 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/Desc0EDUCATIONAL PROGRAMS: OUR HEADQUARTERS, FIELD CONFERENCES, AND ONLINE PROGRAMMING PROVIDE STRUCTURED PROGRAMS BASED ON EDGAR CAYCE'S TOPICS AND TEACHINGS. WHILE ATTENDANCE HAS NOT YET RETURNED TO PRE-COVID LEVELS, WE ARE MOVING FORWARD WITH THE SUPPORT OF OUR DEDICATED MEMBERSHIP. IN 2024 WE CONDUCTED 81 PROGRAMS OF VARIOUSFORMATS AND LENGTHS, ATTRACTING A TOTAL OF 2,629 ATTENDEES FROM ACROSS THE COUNTRY AND AROUND THE GLOBE.ON-SITE BOOKSTORE: PROMOTES AND SELLS A.R.E. PRESS PUBLICATIONS, RELATED OUTSIDE PUBLICATIONS, AND PERIPHERAL ITEMS. THIS SALES VENUE IS FOR THE CONVENIENCE OF OUR MEMBERS, DONORS, VISITORS AND SUPPORTERS, INCLUDING CONFEREES, MASSAGE THERAPY STUDENTS, AND SPIRITUAL / HEALTH SEEKERS TO ASSIST THEM IN IMPROVING THEIR LIVES PHYSICALLY, MENTALLY, AND SPIRITUALLY.PRISON OUTREACH: PROVIDES PRISONERS AND PRISON LIBRARIES WITH FREE BOOKS BASED ON THE EDGAR CAYCE MATERIAL AND A PRISON "PEN PAL" PROGRAM, ASSISTING INMATES WITH CONCEPTS AND QUESTIONS IN THE EDGAR CAYCE MATERIAL.PRAYER & MEDITATION SERVICES: SERVES AS BOTH A RESOURCE CENTER AND A WELL-NETWORKED INTERNATIONAL PRAYER SERVICE. OUR MONTHLY INTERNATIONAL PRAYER SERVICE INCLUDES AN INSPIRATIONAL PRAYER LETTER (ELECTRONIC OR MAILED TO ALMOST 3,000 PEOPLE WHO PRAY FOR THOSE ON THE LIST), WHICH IS PROMOTED TO HELP THOSE IN NEED. EACH YEAR, APPROXIMATELY 36,000 PRAYER PARTICIPANTS ARE SERVED.STUDY GROUPS/SPIRITUAL GROWTH GROUPS: SERVE AS A RESOURCE CENTER FOR THE NUMEROUS STUDY GROUPS AND SPIRITUAL GROWTH GROUPS IN THE U.S. AND ABROAD. THE WORLDWIDE TOTAL OF ECUMENICAL STUDY GROUPS STANDS AT OVER 400 INCLUDING OVER 100 GROUPS LOCATED IN PENITENTIARIES AROUND THE U.S. THIS DEPARTMENT AIDS IN THE START-UPS OF NEW GROUPS, DISSEMINATES THE APPROPRIATE CAYCE MATERIAL (BOOKS, PUBLICATIONS, ETC.) AND STUDY GROUP GUIDELINES, RESPONDS TO VARIOUS GROUPS' INQUIRIES, AND RESOLVES ISSUES THAT ARISE WITH THE VARIOUS STUDY GROUP OPERATIONS.OUTREACH: ALTHOUGH THE INTERNATIONAL HEADQUARTERS OF THE EDGAR CAYCE WORK IS LOCATED IN VIRGINIA BEACH, VIRGINIA, THE A.R.E. COMMUNITY IS A GLOBAL NETWORK OF INDIVIDUALS WHO OFFER CONFERENCES, EDUCATIONAL ACTIVITIES, SERVICE PROJECTS, OUTREACH AND FELLOWSHIP AROUND THE WORLD. IN ADDITION TO THE VIRGINIA BEACH HEADQUARTERS, VOLUNTEER ACTIVITIES ARE MANAGED BY COMMUNITY AFFILIATES COMPRISED OF MORE THAN 350 VOLUNTEERS THROUGHOUT THE USA. THERE ARE ALSO "EDGAR CAYCE CENTERS" IN MORE THAN 30 COUNTRIES AND OVER 100 VOLUNTEER CONTACTS THROUGHOUT THE WORLD. THIS OUTREACH PROVIDES INDIVIDUALS AROUND THE WORLD THE OPPORTUNITY TO MEET WITH LOCAL A.R.E. REPRESENTATIVES AND CAYCE ENTHUSIASTS, TAKE PART IN ECUMENICAL SPIRITUAL DISCUSSION GROUPS, ATTEND EDUCATION PROGRAMS AND HEAR HOW THE CAYCE INFORMATION CONTINUES TO HELP INDIVIDUALS CHANGE THEIR LIVES FOR THE BETTER PHYSICALLY, MENTALLY, AND SPIRITUALLY. IN ADDITION TO INTERNATIONAL STUDY GROUPS AND ONGOING EDUCATIONAL PROGRAMS, THE A.R.E. COMMUNITY OFFERS A WEALTH OF FREE INFORMATION ON A VARIETY OF WEBSITES, ONGOING SERVICE PROJECTS, SUCH AS PRISON OUTREACH, EDUCATIONAL PROGRAMS FOR YOUTH AND CLASSES ON A VARIETY OF TOPICS. MORE INFORMATION ABOUT THESE AND MORE OPPORTUNITIES CAN BE FOUND AT: WWW.EDGARCAYCE.ORG.A.R.E. TOURS: FOR OVER 50 YEARS, A.R.E. HAS PROVIDED A UNIQUE EDUCATIONAL TRAVEL PROGRAM. EACH TOUR OFFERS OPPORTUNITIES FOR PERSONAL GROWTH AND FEATURES KNOWLEDGEABLE SPEAKERS WHO SHARE INSIGHTS FROM EDGAR CAYCE'S READINGS. TRAVELERS WILL VISIT SPECIAL LOCATIONS AROUND THE WORLD THAT HOLD HISTORICAL, SPIRITUAL, OR METAPHYSICAL SIGNIFICANCE. ADDITIONALLY, THE TOURS FOSTER CONNECTIONS AMONG PARTICIPANTS, ALLOWING THEM TO MEET AND GET TO KNOW LIKE-MINDED INDIVIDUALS. TRAVELERS CAN ALSO ENGAGE IN DAILY MEDITATION AND COLLABORATE ON DREAM WORK. IN 2024, WE WELCOMED 30 TRAVELERS ON OUR INTERNATIONAL AND DOMESTIC TOURS. METAPHYSICAL LIBRARY: THE LIBRARY ADVANCES KNOWLEDGE OF THE EDGAR CAYCE READINGS AND RELATED SUBJECTS IN THE FIELDS OF PHYSICAL, MENTAL, AND SPIRITUAL HEALTH, HISTORY, METAPHYSICS,
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IRS990/OtherAssetsTotalGrp/EOYAmt0807266

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