Civic Intelligence

Center for Sacred Studies Morningstar Foundation

990 • Fiscal year 2020 • EIN 77-0572410

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 21, 2021

PO Box 2904Guerneville, CA 95446

(707) 604-7362

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

88th percentile

0.49x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

0.46x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

10th percentile

-68%

Higher net margin than 10% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

85th percentile

$24,404

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

20th percentile

-19%

Faster asset growth than 20% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-63%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$315,097

Down $72,753 (-19%) from 2019

Net Assets

Down

$161,976

Down $225,425 (-58%) from 2019

Liabilities

Up

$153,121

Up $152,672 (+34003%) from 2019

Revenue

Down

$333,212

Down $556,976 (-63%) from 2019

Expenses

Down

$558,637

Down $36,179 (-6.1%) from 2019

Net Income

Down

-$225,425

Down $520,797 (-176%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$315,097
Liabilities$153,121
Net Assets$161,976

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$333,212
Expenses$558,637
Net Income-$225,425
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 21, 2021
Return Version
2020v4.0
Gross Receipts
$354,755
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$384,386$312,422▼ $71,964
Inventories for Sale or Use$2,464$2,464→ $0
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$387,850$315,097▼ $72,753
Other Assets Total$1,000$211▼ $789
Liabilities
Other Liabilities$449$153,121▲ $152,672
Total Liabilities$449$153,121▲ $152,672
Net Assets / Fund Balance
Net Assets With Donor Restrictions$313,198$119,630▼ $193,568
Net Assets Without Donor Restrictions$74,203$42,346▼ $31,857
Total Net Assets Fund Balance$387,401$161,976▼ $225,425
Total Liabilities and Net Assets / Fund Balance$387,850$315,097▼ $72,753

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$8,373$8,373
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victoria SageExecutive DirectorPT$24,404$24,404
Tricia NobleDirector-$11,150$11,150
Darlene HunterTreasurerPT$8,700$8,700

Board Members and Trustees

NameTitle
Wendy CumminsPresident
Ryan BrandenburgDirector
Mj HilkerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$289,909
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$43,303
All Other Contributions
$289,909
Change in Net Assets
$-225,425
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$385,655
Salaries, Compensation, and Employee Benefits$123,282
Grants and Similar Amounts Paid$49,700
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$106,443$4,265-$110,708
Travel$78,136--$78,136
Current Officers, Directors, Trustees, and Key Employees$39,675$37,652-$77,327
Grants to Domestic Orgs$43,400--$43,400
Other Salaries and Wages$42,689--$42,689
Fees for Services Accounting-$39,295-$39,295
Occupancy$10,264--$10,264
Advertising$8,997--$8,997
Other Expenses$6,781--$6,781
Grants to Domestic Individuals$6,300--$6,300
Insurance$3,547--$3,547
Payroll Taxes$3,266--$3,266
Office Expenses$1,464--$1,464
Fees for Services Legal$800--$800
All Other Expenses$-44,094--$-44,094
Total Functional Expenses$477,425$81,212$0$558,637
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mindahi Bastista MunozFlorence, AL, Mx-Covid Fundraiser Donation$20,900
Slim Butes Agriculture--Garden Funding$10,000
Sacred Healing FoundationPine Ridge, SD-Covid Fundraiser Donation$7,500
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
Eidl Loan$150,900
Sales Tax Payable$1,880
Payroll Tax Liability$341
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, Line 11B: Form 990 Review Process

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 19: Other Organization Documents Publicly Available

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
Tricia Noble
Title
Director
Signed
2021-09-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darlene Hunter
Formed
2001
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
5
Volunteers
10

Preparer

Firm
Wheeler & Egger Cpas Llp
Address
133 OLD WARDS FERRY RD STE J, SONORA, CA 95370
Preparer
E Samuel Wheeler CPA
Phone
2095361218
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: FISCAL 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. OTHER PROGRAM SERVICES 5: THE 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. OTHER PROGRAM SERVICES 6: FOUNTAIN PROJECT:The Fountain For the Natural Order For Our Existence. The Fountain is focused on restoring an economy of reciprocity that is guided by nature and the sacred. There are 8 seats on the Fountain: Social Investors & Social Entrepreneurship; New Economic Paradigms Current In Use; Economic Models That Flow Sacred Economy; Impact Investing; Creative Financing; Collaboration through Earth Initiatives; First Nation Economic Model; Cross Cultural Communications and Sensitivity. Through Earth Initiative movements such as: the Black Hills are Not for Sale; Great Sioux Nation Elders Meetings and the Black Hills Unity Concert, sacred sites will be returned to their native guardians, the first step in reweaving the sacred fabric of our planet. OTHER PROGRAM SERVICES 7: ALLIANCE 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. OTHER PROGRAM SERVICES 8: FUNDRAISING OUTREACH

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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/ProgramServiceRevenueGrp/Desc0EDUCATIONAL PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1FISCAL SPONSORSHIP PROGRM
IRS990/ProgramServiceRevenueGrp/Desc2GM PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc3MINISTERIAL PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc4PROGRAM SERVICE TUITION
IRS990/ProgSrvcAccomActy2Grp/Desc0Kayumari 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/ProgSrvcAccomActy3Grp/Desc0EDUCATIONAL PROGRAMS: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 individuals practice of worship and daily living for the purpose of living one's life as a walking prayer.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2MAMO MANUEL
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IRS990ScheduleI/RecipientTable/ForeignAddress/ProvinceOrStateNm0SAN PEDRO
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0COVID FUNDRAISER DONATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1COVID FUNDRAISER DONATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GARDEN FUNDING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MINDAHI BASTISTA MUNOZ
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1SACRED HEALING FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2SLIM BUTES AGRICULTURE
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 1
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FLORENCE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1PINE RIDGE
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Center for Sacred Studies grants funds for support of various programs whose missions are aligned with our own tax-exempt mission and goals. We form alliances and collaboration with other organizations and programs that protect the Earth and all her beings. We look to further our vision through the realization of projects that protect our diverse cultures, lands, medicines and languages. For each project supported, CSS requires a yearly accounting of the funds along with a description & photos of the activities that the funds were used for.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: FISCAL 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. OTHER PROGRAM SERVICES 5: THE 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. OTHER PROGRAM SERVICES 6: FOUNTAIN PROJECT:The Fountain For the Natural Order For Our Existence. The Fountain is focused on restoring an economy of reciprocity that is guided by nature and the sacred. There are 8 seats on the Fountain: Social Investors & Social Entrepreneurship; New Economic Paradigms Current In Use; Economic Models That Flow Sacred Economy; Impact Investing; Creative Financing; Collaboration through Earth Initiatives; First Nation Economic Model; Cross Cultural Communications and Sensitivity. Through Earth Initiative movements such as: the Black Hills are Not for Sale; Great Sioux Nation Elders Meetings and the Black Hills Unity Concert, sacred sites will be returned to their native guardians, the first step in reweaving the sacred fabric of our planet. OTHER PROGRAM SERVICES 7: ALLIANCE 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. OTHER PROGRAM SERVICES 8: FUNDRAISING OUTREACH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY 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/ExplanationTxt2THE 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/ExplanationTxt3Governing documents, policies and finacial statements are made available to public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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Document Assets

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Filings

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
2020Detailed filing. Detailed filing data is available for this year.$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
Peer Organizations

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