Civic Intelligence

Center for Sacred Studies

EIN 77-0572410 • 501(c)3 • Guerneville, CA

Profile

THE CENTER FOR SACRED STUDIES (CSS) IS A NON-PROFIT, 501(c)3 ORGANIZATION, DEDICATED TO SUSTAINING INDIGENOUS WAYS OF LIFE THROUGH CROSS-CULTURAL SPIRITUAL PRACTICES, MINISTRY AND EDUCATION, AND COMMITTED TO PEACE AND UNITY FOR ALL PEOPLES. CSS ACTIVITIES INCLUDE PROVIDING PRAYER SERVICES, CEREMONIES, AND A VARIETY OF GATHERINGS FOR WORSHIP ACCORDING TO VARIOUS TRADITIONS. THE PURPOSE OF THESE OFFERINGS IS TO INVITE INDIVIDUALS, FAMILIES AND THE COMMUNITY TO DEVELOP DEVOTION AND TO STRENGTHEN THEIR RELATIONSHIP TO THE DIVINE. CSS PROGRAMS INCLUDE DIRECTED STUDY AND MINISTERIAL TRAINING. THE DIRECTED STUDY EXPLORES METHODOLOGIES, PRACTICES, THEORIES, TRADITIONS, BELIEFS, SCRIPTURES, PHILOSOPHIES AND INDIVIDUAL SPIRITUAL EXPERIENCES. THE GOAL IS TO ENLIGHTEN AN INDIVIDUAL'S PRACTICE OF WORSHIP AND DAILY LIVING FOR THE PURPOSE OF LIVING ONE'S LIFE AS A WALKING PRAYER. THE MINISTRY TRAINING PREPARES ONE TO ASSIST OTHERS THROUGH THE "DIRECTED STUDY" AS LISTED ABOVE. THOSE GOING THROUGH THE

PO Box 2904Guerneville, CA 95446

sacredstudies.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.77x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.56x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

82nd percentile

30%

Higher net margin than 82% of similar nonprofits.

501(c)3 • <$500k 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

90th percentile

65%

Faster asset growth than 90% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

-12%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$187,871

Up $74,067 (+65%) from 2023

Liabilities

Down

$144,552

Down $3,851 (-2.6%) from 2023

Net Assets

Up

$43,319

Up $77,918 (+225%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin82nd percentile

Revenue

Down

$259,761

Down $37,000 (-12%) from 2023

Expenses

Down

$181,843

Down $169,127 (-48%) from 2023

Net Income

Up

$77,918

Up $132,127 (+244%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $166,759Liabilities 2010: $0Net Assets 2010: $166,7592010Assets 2011: $78,837Liabilities 2011: $0Net Assets 2011: $78,8372011Assets 2012: $304,491Liabilities 2012: $3,052Net Assets 2012: $301,4392012Assets 2013: $123,975Liabilities 2013: $51,558Net Assets 2013: $72,4172013Assets 2014: $37,169Liabilities 2014: $9,589Net Assets 2014: $27,5802014Assets 2015: $119,903Liabilities 2015: $477Net Assets 2015: $119,4262015Assets 2016: $124,600Liabilities 2016: $424Net Assets 2016: $124,1762016Assets 2017: $163,456Liabilities 2017: $821Net Assets 2017: $162,6352017Assets 2018: $92,797Liabilities 2018: $768Net Assets 2018: $92,0292018Assets 2019: $387,850Liabilities 2019: $449Net Assets 2019: $387,4012019Assets 2020: $315,097Liabilities 2020: $153,121Net Assets 2020: $161,9762020Assets 2021: $455,084Liabilities 2021: $152,786Net Assets 2021: $302,2982021Assets 2022: $167,847Liabilities 2022: $148,237Net Assets 2022: $19,6102022Assets 2023: $113,804Liabilities 2023: $148,403Net Assets 2023: -$34,5992023Assets 2024: $187,871Liabilities 2024: $144,552Net Assets 2024: $43,3192024

Highlighted filing

2024

Assets$187,871
Liabilities$144,552
Net Assets$43,319
Open 2024 Filing

Operations Trend

Revenue Growth38th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $815,949Expenses 2010: $839,299Net Income 2010: -$23,3502010Expenses 2011: $1,098,2082011Expenses 2012: $1,257,0232012Revenue 2013: $665,370Expenses 2013: $894,392Net Income 2013: -$229,0222013Revenue 2014: $819,872Expenses 2014: $864,709Net Income 2014: -$44,8372014Revenue 2015: $500,037Expenses 2015: $408,191Net Income 2015: $91,8462015Revenue 2016: $330,976Expenses 2016: $326,226Net Income 2016: $4,7502016Revenue 2017: $439,691Expenses 2017: $402,053Net Income 2017: $37,6382017Revenue 2018: $435,753Expenses 2018: $506,358Net Income 2018: -$70,6052018Revenue 2019: $890,188Expenses 2019: $594,816Net Income 2019: $295,3722019Revenue 2020: $333,212Expenses 2020: $558,637Net Income 2020: -$225,4252020Revenue 2021: $816,813Expenses 2021: $676,491Net Income 2021: $140,3222021Revenue 2022: $521,926Expenses 2022: $804,614Net Income 2022: -$282,6882022Revenue 2023: $296,761Expenses 2023: $350,970Net Income 2023: -$54,2092023Revenue 2024: $259,761Expenses 2024: $181,843Net Income 2024: $77,9182024

Highlighted filing

2024

Revenue$259,761
Expenses$181,843
Net Income$77,918
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$187,871
Liabilities
$144,552
Net assets
$43,319
Revenue
$259,761
Expenses
$181,843
Net income
$77,918
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.14$0.04$0.26$0.18$0.08
2023Summary only. Only limited summary data is available for this year.$0.11$0.15$0.03$0.30$0.35$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.15$0.02$0.52$0.80$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.46$0.15$0.30$0.82$0.68$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.15$0.16$0.33$0.56$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.39$0.00$0.39$0.89$0.59$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.09$0.00$0.09$0.44$0.51$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.00$0.16$0.44$0.40$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$0.33$0.33$0.00
2015Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$0.50$0.41$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.01$0.03$0.82$0.86$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.12$0.05$0.07$0.67$0.89$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$1.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$1.10
2010Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.82$0.84$0.02
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
$337,429
Mission and Program Overview

Mission

The center for sacred studies (css) is dedicated to sustaining ways of life based on collaboration and reciprocity with the earth and all her beings. Css activities include providing prayer services, ceremonies, and a variety of gatherings for worship according to various traditions. The purpose of these offerings is to invite individuals, families and the community to develop devotion and to strengthen their relationship to the divine. Css programs include directed study and ministerial training. The directed study explores methodologies, practices, theories, traditions, beliefs, scriptures, philosophies and individual spiritual experiences. The goal is to enlighten an individual's practice of worship and daily living for the purpose of living one's life as a walking prayer. The ministry training prepares one to assist others through the "directed study" as listed above. Those going through the css ministry training may be ordained and able to conduct ceremonies, study groups, and ass

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$110,155$184,939▲ $74,784
Land, Buildings, and Equipment, Net$2,738$2,039▼ $699
Inventories for Sale or Use$911$893▼ $18
Savings and Temporary Cash Investments-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$113,804$187,871▲ $74,067
Other Assets Total-$0-
Liabilities
Other Liabilities$148,403$144,552▼ $3,851
Total Liabilities$148,403$144,552▼ $3,851
Net Assets / Fund Balance
Net Assets With Donor Restrictions$38,649$41,183▲ $2,534
Net Assets Without Donor Restrictions$-73,248$2,136▲ $75,384
Total Net Assets Fund Balance$-34,599$43,319▲ $77,918
Total Liabilities and Net Assets / Fund Balance$113,804$187,871▲ $74,067

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,039$9,829$11,868
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Darlene HunterTreasurerPT$21,655$21,655
Francoise BrouxMember-$18,350$18,350
Marlo NarroSecretary-$10,500$10,500
Jeanene PrevattElder Vision-$3,125$3,125
Wendy CumminsPresident-$1,100$1,100
Ryan BrandenburgDirector-$650$650
Revenue and Support

Revenue Composition

Contributions and Grants
$106,642
Program Service Revenue
$88,220
Investment Income
$6,755
Other Revenue
$58,144
All Other Contributions
$106,642
Change in Net Assets
$77,918
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$115,709
Salaries, Compensation, and Employee Benefits$66,134
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$55,380--$55,380
Travel$15,697$1,067-$16,764
Other Expenses$2,210$10,837-$13,047
Fees for Services Other$12,870--$12,870
All Other Expenses$-2,573$14,780-$12,207
Other Salaries and Wages$6,690--$6,690
Payroll Taxes$985$3,079-$4,064
Interest-$3,935-$3,935
Fees for Services Legal-$2,000-$2,000
Insurance-$1,392-$1,392
Depreciation Depletion-$699-$699
Fees for Services Accounting$240$-240-$0
Total Functional Expenses$144,294$37,549$0$181,843
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,276
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Campaigns$15,276$15,276-$15,276
Total Events$15,276$15,276-$15,276
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
Eidl Loan$140,277
Sales Tax Payable$2,313
Payroll Tax Liability$1,962
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

“Copy of form 990 is provided to each board members after the staff has reviewed the form in its entirety. The board must approve filing of the return.”

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

“The board reviewed research on compensation for the executive director consultant and for all of the managing irector consultant positions and determined an amount that is significantly below market compensation at this time.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and finacial statements are made available to public upon request.”

Filing and Contact Details

Filer

Filer Name
Center for Sacred Studies
EIN
77-0572410
Phone
7076047362
Address
PO BOX 2904, GUERNEVILLE, CA 95446

Signing Officer

Name
Darlene Hunter
Title
Director
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darlene Hunter
Formed
2001
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
10

Preparer

Firm
Wheeler & Egger Cpas Llp
Address
945 MORNING STAR DR, SONORA, CA 95370
Preparer
Kimberly a Egger CPA
Phone
2095361218
Raw XML AppendixShowing 400 of 422 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/MissionDesc0THE CENTER FOR SACRED STUDIES (CSS) IS DEDICATED TO SUSTAINING WAYS OF LIFE BASED ON COLLABORATION AND RECIPROCITY WITH THE EARTH AND ALL HER BEINGS. CSS ACTIVITIES INCLUDE PROVIDING PRAYER SERVICES, CEREMONIES, AND A VARIETY OF GATHERINGS FOR WORSHIP ACCORDING TO VARIOUS TRADITIONS. THE PURPOSE OF THESE OFFERINGS IS TO INVITE INDIVIDUALS, FAMILIES AND THE COMMUNITY TO DEVELOP DEVOTION AND TO STRENGTHEN THEIR RELATIONSHIP TO THE DIVINE. CSS PROGRAMS INCLUDE DIRECTED STUDY AND MINISTERIAL TRAINING. THE DIRECTED STUDY EXPLORES METHODOLOGIES, PRACTICES, THEORIES, TRADITIONS, BELIEFS, SCRIPTURES, PHILOSOPHIES AND INDIVIDUAL SPIRITUAL EXPERIENCES. THE GOAL IS TO ENLIGHTEN AN INDIVIDUAL'S PRACTICE OF WORSHIP AND DAILY LIVING FOR THE PURPOSE OF LIVING ONE'S LIFE AS A WALKING PRAYER. THE MINISTRY TRAINING PREPARES ONE TO ASSIST OTHERS THROUGH THE "DIRECTED STUDY" AS LISTED ABOVE. THOSE GOING THROUGH THE CSS MINISTRY TRAINING MAY BE ORDAINED AND ABLE TO CONDUCT CEREMONIES, STUDY GROUPS, AND ASS
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IRS990/ProgSrvcAccomActy2Grp/Desc0FISCAL SPONSORSHIPS: CENTER FOR SACRED STUDIES ACTS AS A FISCAL SPONSOR FOR VARIOUS PROGRAMS WHOSE MISSIONS ARE ALIGNED WITH OUR OWN TAX-EXEMPT MISSION AND GOALS. CENTER FOR SACRED STUDIES OFFERS SERVICES IN ACCOUNTING, HUMAN RESOURCES, MENTORING, AND LEGAL AND ORGANIZATIONAL SUPPORT.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALLIANCE PROGRAM:CSSS ALLIANCE program includes collaboration with other organizations and programs that protects the Earth and all Her beings, for peace and unity for all. We look to further our vision through the realization of projects that protect our diverse cultures, lands, medicines and language.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Kayumari Sanctuary Program:Kayumari in the Redwoods Sanctuary Program, in collaboration with Wildwood Foundation located in Guerneville California, provides the land base and retreat facilities for the Center for Sacred Studies programs of study. Sanctuary activities also include providing prayer services, ceremonies and a variety of gatherings for worship according to various spiritual traditions.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2MINISTRY TRAINING: The Ministry Training prepares one to assist others through the "directed study" as listed below. Those going through the CSS Ministry Training may be ordained and able to conduct ceremonies, study groups, and assist individuals through their unique spiritual process.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3THE CENTER FOR SACRED STUDIES CENTER AND EARTH & SPIRIT STORE:CSS has a physical location in Guerneville, California where we Create sacred space with different cultural traditions in prayer and the sharing of knowledge; are Unified by Cultural traditions; Serve Mind, Body, Heart and Spirit; Offer workshops, classes, and ancient healing modalities; Sell crystals, books, jewelry, music and artisan items to create sacred space; and in the Spirit of Collaboration and Reciprocity, build bridges of understanding with other healing centers and communities.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4THE MOTHER EARTH DELEGATION FOR UNITED ORIGINAL NATIONS: FOLLOWING THE INSTRUCTIONS OF MOTHER EARTH LED BY THE WISDOM OF ORIGINAL PEOPLES, HOLDS MONTHLY ONLINE PRAYER GATHERINGS BRINGING THE SACRED SONGS, TEACHINGS AND MESSAGES FROM MOTHER EARTH ABOUT HOW TO WALK THROUGH THESE CHALLENGING TIMES. THESE ONLINE GATHERINGS HAVE BROUGHT THE DELEGATION TO THE WORLD STAGE AND A GLOBAL COMMUNITY IS FORMING AROUND THIS PRAYER.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBERS AFTER THE STAFF HAS REVIEWED THE FORM IN ITS ENTIRETY. THE BOARD MUST APPROVE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWED RESEARCH ON COMPENSATION FOR THE EXECUTIVE DIRECTOR CONSULTANT AND FOR ALL OF THE MANAGING IRECTOR CONSULTANT POSITIONS AND DETERMINED AN AMOUNT THAT IS SIGNIFICANTLY BELOW MARKET COMPENSATION AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing documents, policies and finacial statements are made available to public upon request.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 15a
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DARLENE HUNTER
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ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR SACRED STUDIES

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