Civic Intelligence

The Center of Rational Spirituality

EIN 91-2096530 • 501(c)3 • Clyde, NC

Profile

Education - to help people in today's society awaken to their inherent spirituality and psychological health. This is accomplished by teaching proper meditation and integrating ancient spiritual wisdom with modern rational thought.

1 Lila LaneClyde, NC 28721

www.rationalspirituality.org

Siviq Scores

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

Liabilities / Assets

97th percentile

2.17x

Higher debt load relative to assets than 97% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.70x

Higher debt load relative to revenue than 97% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2024

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Source year 2024

Top Officer Pay

80th percentile

$1,000

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

NTEE X99 • <$500k nonprofits • Source year 2024

Asset Growth

31st percentile

-11%

Faster asset growth than 31% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-44%

Faster revenue growth than 22% of similar nonprofits.

NTEE X99 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$241,948

Down $30,513 (-11%) from 2023

Liabilities

Down

$524,546

Down $2,011 (-0.4%) from 2023

Net Assets

Down

-$282,598

Down $28,502 (-11%) from 2023

Revenue

Down

$194,448

Down $155,789 (-44%) from 2023

Expenses

Down

$222,950

Down $121,135 (-35%) from 2023

Net Income

Down

-$28,502

Down $34,654 (-563%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $307,358Liabilities 2011: $134,545Net Assets 2011: $172,8132011Assets 2012: $292,196Liabilities 2012: $235,149Net Assets 2012: $57,0472012Assets 2013: $297,652Liabilities 2013: $330,866Net Assets 2013: -$33,2142013Assets 2014: $362,039Liabilities 2014: $499,777Net Assets 2014: -$137,7382014Assets 2015: $273,321Liabilities 2015: $499,777Net Assets 2015: -$226,4562015Assets 2016: $266,521Liabilities 2016: $524,465Net Assets 2016: -$257,9442016Assets 2017: $325,454Liabilities 2017: $524,466Net Assets 2017: -$199,0122017Assets 2018: $323,864Liabilities 2018: $524,470Net Assets 2018: -$200,6062018Assets 2019: $316,189Liabilities 2019: $518,469Net Assets 2019: -$202,2802019Assets 2020: $252,087Liabilities 2020: $538,761Net Assets 2020: -$286,6742020Assets 2021: $237,794Liabilities 2021: $524,357Net Assets 2021: -$286,5632021Assets 2022: $262,926Liabilities 2022: $523,174Net Assets 2022: -$260,2482022Assets 2023: $272,461Liabilities 2023: $526,557Net Assets 2023: -$254,0962023Assets 2024: $241,948Liabilities 2024: $524,546Net Assets 2024: -$282,5982024

Highlighted filing

2024

Assets$241,948
Liabilities$524,546
Net Assets-$282,598

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $164,095Expenses 2011: $212,267Net Income 2011: -$48,1722011Revenue 2012: $119,019Expenses 2012: $234,374Net Income 2012: -$115,3552012Revenue 2013: $173,178Expenses 2013: $262,195Net Income 2013: -$89,0172013Revenue 2014: $212,730Expenses 2014: $317,148Net Income 2014: -$104,4182014Revenue 2015: $251,291Expenses 2015: $340,164Net Income 2015: -$88,8732015Revenue 2016: $312,240Expenses 2016: $344,170Net Income 2016: -$31,9302016Revenue 2017: $408,615Expenses 2017: $349,386Net Income 2017: $59,2292017Revenue 2018: $387,779Expenses 2018: $389,373Net Income 2018: -$1,5942018Revenue 2019: $346,294Expenses 2019: $347,968Net Income 2019: -$1,6742019Revenue 2020: $311,436Expenses 2020: $395,830Net Income 2020: -$84,3942020Revenue 2021: $257,398Expenses 2021: $257,287Net Income 2021: $1112021Revenue 2022: $376,132Expenses 2022: $349,817Net Income 2022: $26,3152022Revenue 2023: $350,237Expenses 2023: $344,085Net Income 2023: $6,1522023Revenue 2024: $194,448Expenses 2024: $222,950Net Income 2024: -$28,5022024

Highlighted filing

2024

Revenue$194,448
Expenses$222,950
Net Income-$28,502

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.42$5.25$2.83$1.94$2.23$0.29
2023Detailed filing. Detailed filing data is available for this year.$2.72$5.27$2.54$3.50$3.44$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.63$5.23$2.60$3.76$3.50$0.26
2021Detailed filing. Detailed filing data is available for this year.$2.38$5.24$2.87$2.57$2.57$0.00
2020Detailed filing. Detailed filing data is available for this year.$2.52$5.39$2.87$3.11$3.96$0.84
2019Detailed filing. Detailed filing data is available for this year.$3.16$5.18$2.02$3.46$3.48$0.02
2018Detailed filing. Detailed filing data is available for this year.$3.24$5.24$2.01$3.88$3.89$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.25$5.24$1.99$4.09$3.49$0.59
2016Summary only. Only limited summary data is available for this year.$2.67$5.24$2.58$3.12$3.44$0.32
2015Summary only. Only limited summary data is available for this year.$2.73$5.00$2.26$2.51$3.40$0.89
2014Detailed filing. Detailed filing data is available for this year.$3.62$5.00$1.38$2.13$3.17$1.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.98$3.31$0.33$1.73$2.62$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.92$2.35$0.57$1.19$2.34$1.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$1.35$1.73$1.64$2.12$0.48
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 1, 2025
Return Version
2023v6.0
Gross Receipts
$194,448
Mission and Program Overview

Mission

Education - to help people in today's society awaken to their inherent spirituality and psychological health. This is accomplished by teaching proper meditation and integrating ancient spiritual wisdom with modern rational thought.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$225,705$221,610▼ $4,095
Cash and Non-Interest-Bearing Accounts$37,290$11,148▼ $26,142
Loans From Officers Directors$4,378$4,378→ $0
Accounts Receivable$2,202$1,926▼ $276
Total Assets$272,461$241,948▼ $30,513
Other Assets Total$7,264$7,264→ $0
Liabilities
Other Liabilities$515,008$515,008→ $0
Accounts Payable and Accrued Expenses$7,171$5,160▼ $2,011
Total Liabilities$526,557$524,546▼ $2,011
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-254,096$-282,598▼ $28,502
Total Net Assets Fund Balance$-254,096$-282,598▼ $28,502
Total Liabilities and Net Assets / Fund Balance$272,461$241,948▼ $30,513

Asset Categories

AssetBook ValueDepreciationBasis
Land$178,863-$178,863
Equipment$5,981$81,796$87,777
Buildings$36,766$13,109$49,875
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Michael MamasCEOFT$1,000$1,000

Board Members and Trustees

NameTitle
Mark PutnamChairperson
Scott DavalosSecretary
Michael BrandonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,449
Program Service Revenue
$159,999
Investment Income
$0
Other Revenue
$0
All Other Contributions
$34,449
Change in Net Assets
$-28,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,340
Salaries, Compensation, and Employee Benefits$81,610
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,991$7,555-$75,546
All Other Expenses$47,773$7,729-$55,502
Other Expenses$10,924$10,373-$10,373
Depreciation Depletion$7,028--$7,028
Payroll Taxes$5,458$606-$6,064
Fees for Services Other$4,570$406-$4,976
Travel$1,826--$1,826
Insurance$1,640--$1,640
Office Expenses-$1,276-$1,276
Fees for Services Legal-$500-$500
Advertising$25--$25
Total Functional Expenses$194,505$28,445$0$222,950
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
Loans from Officers, Directors, Trustees, and Key Employees$4,378$4,378→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Salary$505,546
Due to Marcia Bowes$9,462
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

Tax return is provided to the board members and discussed at the next board meeting.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Center of Rational Spirituality
EIN
91-2096530
Phone
8286276200
Address
1 LILA LANE, CLYDE, NC 28721

Signing Officer

Name
Dr Michael Mamas
Title
CEO
Phone
8286276200
Signed
2025-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Michael Mamas
Formed
2000
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
3
Employees
19
Volunteers
31

Preparer

Firm
Gould Killian CPA Group Pa
Address
100 COXE AVE, ASHEVILLE, NC 28801-2354
Preparer
Eric W Michael CPA
Phone
8282580363
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Education - to help people in today's society awaken to their inherent spirituality and psychological health. This is accomplished by teaching proper meditation and integrating ancient spiritual wisdom with modern rational thought.

Form 990, Page 2, Part III, Line 4D

Dr. Mamas continued his fourth year of weekly podcasts. Pandit prasad continued his daily, weekly,monthly and annual ceremonies on the same schedule as usual. Many visitors to the temple volunteered to help us in serveral ways. Since we were busy upgrading our wells, septic systems, and buildings, our food service was limited to one or two weekends each month. We were able to serve food on 5 week-ends from december 2023 thru june, 2024. Many visitors brought their own personal food to our available picnic areas, especially during the times when we were unable to open for a limited number of hours. The rest of the time, we were able to offer commercially packaged food, snacks, and drinks. In addition to upgrading the wells, septic systems and buildings, the maintenance crew kept up with the landscaping as well finding professionals to upgrade fire alarm systems in the student union, and the necessary maintenance at the visitor center, the cottages, the temple and temple house. The landscaping in the outdoor area around the temple has been improved, and well maintained, including the shaded areas and outdoor areas that are protected from rain. We plan to have more shelter available to the visitors, especially during the cold times of the year. Our online reservation system is active and well received by the visitors. We continue to make improvements as we find out what our overnight visitors want and need. Getting our food service established again is a top priority the mountain view room at the visitor center continues to be available to the visitors when the student union building is closed, except during construction times which are primarily on the weekdays. Free internet is available for the visitors at the student union building, cottage rentals and the visitor center. Our visitors still bring food staples such as rice, ghee, honey, milk, spices, nuts, dried fruit and flour donations for the temple throughout the year. Many visitors who visit us on a regular basis volunteered to provide meals on some of the week-ends that were approved for food preparation and service. As we have listed in prior years, there are a variety of events carried out by the temple which support cultural integrity and harmony, including the following events: mahashivaratri, toli ekadashi, guru purnima, shravan maas, krishna janmashtami, ganesh chaturthi, sharad navaratri-dussehra, diwali, annakoot, kaarthika maas to name a few, monthly events such as gowri tritiya, havan for sarvadevatas, karthikeya puja, pradosham, sankatahara chaturthi and satyanarayana puja along with the daily events, archana, rudrabhishekam and aarathi.

Form 990, Part IX, Line 24E

Utilities 9,895 0 0 repairs and maintenance 7,291 0 0 credit card fees 6,311 0 0 supplies 5,127 0 0 facility expenses 5,001 0 0 auto expense 3,577 397 0 taxes & licenses 0 3,911 0 laundry 3,892 0 0 maintenance supplies 2,660 0 0 miscellaneous 2,099 0 0 dues & subscriptions 0 1,489 0 contract labor 1,166 0 0 bank charges 0 756 0 refunds 754 0 0 telephone 0 590 0 postage 0 586 0 total 47,773 7,729 0

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0DR. MAMAS CONTINUED HIS FOURTH YEAR OF WEEKLY PODCASTS. PANDIT PRASAD CONTINUED HIS DAILY, WEEKLY,MONTHLY AND ANNUAL CEREMONIES ON THE SAME SCHEDULE AS USUAL. MANY VISITORS TO THE TEMPLE VOLUNTEERED TO HELP US IN SERVERAL WAYS. SINCE WE WERE BUSY UPGRADING OUR WELLS, SEPTIC SYSTEMS, AND BUILDINGS, OUR FOOD SERVICE WAS LIMITED TO ONE OR TWO WEEKENDS EACH MONTH. WE WERE ABLE TO SERVE FOOD ON 5 WEEK-ENDS FROM DECEMBER 2023 THRU JUNE, 2024. MANY VISITORS BROUGHT THEIR OWN PERSONAL FOOD TO OUR AVAILABLE PICNIC AREAS, ESPECIALLY DURING THE TIMES WHEN WE WERE UNABLE TO OPEN FOR A LIMITED NUMBER OF HOURS. THE REST OF THE TIME, WE WERE ABLE TO OFFER COMMERCIALLY PACKAGED FOOD, SNACKS, AND DRINKS. IN ADDITION TO UPGRADING THE WELLS, SEPTIC SYSTEMS AND BUILDINGS, THE MAINTENANCE CREW KEPT UP WITH THE LANDSCAPING AS WELL FINDING PROFESSIONALS TO UPGRADE FIRE ALARM SYSTEMS IN THE STUDENT UNION, AND THE NECESSARY MAINTENANCE AT THE VISITOR CENTER, THE COTTAGES, THE TEMPLE AND TEMPLE HOUSE. THE LANDSCAPING IN THE OUTDOOR AREA AROUND THE TEMPLE HAS BEEN IMPROVED, AND WELL MAINTAINED, INCLUDING THE SHADED AREAS AND OUTDOOR AREAS THAT ARE PROTECTED FROM RAIN. WE PLAN TO HAVE MORE SHELTER AVAILABLE TO THE VISITORS, ESPECIALLY DURING THE COLD TIMES OF THE YEAR. OUR ONLINE RESERVATION SYSTEM IS ACTIVE AND WELL RECEIVED BY THE VISITORS. WE CONTINUE TO MAKE IMPROVEMENTS AS WE FIND OUT WHAT OUR OVERNIGHT VISITORS WANT AND NEED. GETTING OUR FOOD SERVICE ESTABLISHED AGAIN IS A TOP PRIORITY THE MOUNTAIN VIEW ROOM AT THE VISITOR CENTER CONTINUES TO BE AVAILABLE TO THE VISITORS WHEN THE STUDENT UNION BUILDING IS CLOSED, EXCEPT DURING CONSTRUCTION TIMES WHICH ARE PRIMARILY ON THE WEEKDAYS. FREE INTERNET IS AVAILABLE FOR THE VISITORS AT THE STUDENT UNION BUILDING, COTTAGE RENTALS AND THE VISITOR CENTER. OUR VISITORS STILL BRING FOOD STAPLES SUCH AS RICE, GHEE, HONEY, MILK, SPICES, NUTS, DRIED FRUIT AND FLOUR DONATIONS FOR THE TEMPLE THROUGHOUT THE YEAR. MANY VISITORS WHO VISIT US ON A REGULAR BASIS VOLUNTEERED TO PROVIDE MEALS ON SOME OF THE WEEK-ENDS THAT WERE APPROVED FOR FOOD PREPARATION AND SERVICE. AS WE HAVE LISTED IN PRIOR YEARS, THERE ARE A VARIETY OF EVENTS CARRIED OUT BY THE TEMPLE WHICH SUPPORT CULTURAL INTEGRITY AND HARMONY, INCLUDING THE FOLLOWING EVENTS: MAHASHIVARATRI, TOLI EKADASHI, GURU PURNIMA, SHRAVAN MAAS, KRISHNA JANMASHTAMI, GANESH CHATURTHI, SHARAD NAVARATRI-DUSSEHRA, DIWALI, ANNAKOOT, KAARTHIKA MAAS TO NAME A FEW, MONTHLY EVENTS SUCH AS GOWRI TRITIYA, HAVAN FOR SARVADEVATAS, KARTHIKEYA PUJA, PRADOSHAM, SANKATAHARA CHATURTHI AND SATYANARAYANA PUJA ALONG WITH THE DAILY EVENTS, ARCHANA, RUDRABHISHEKAM AND AARATHI.
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IRS990/PYTotalExpensesAmt0344085
IRS990/PYTotalRevenueAmt0350237
IRS990/ReconcilationRevenueExpnssAmt0-28502
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IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0159999
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0599
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt076000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt05125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt013532
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt095256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt034449
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0102126
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt032642
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt062956
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0238402
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0159999
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0344008
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0274006
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0176156
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0248480
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01202649
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.90410
IRS990ScheduleA/PublicSupportPY509Pct00.89100
IRS990ScheduleA/PublicSupportTotal509Amt01302907
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0599
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt076000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt05125
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt056420
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0138144
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt042888
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt042888
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0194448
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0350237
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0376132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0208798
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0311436
IRS990ScheduleA/Total509Grp/TotalAmt01441051
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0376132
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0208798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0311436
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01441051
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt036766
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013109
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt049875
IRS990ScheduleD/EquipmentGrp/BookValueAmt05981
IRS990ScheduleD/EquipmentGrp/DepreciationAmt081796
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt087777
IRS990ScheduleD/LandGrp/BookValueAmt0178863
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0178863
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0505546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt19462
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED SALARY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO MARCIA BOWES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0221610
IRS990ScheduleD/TotalLiabilityAmt0515008
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt04378
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0TO COVER OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt015000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL MAMAS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt04378
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EDUCATION - TO HELP PEOPLE IN TODAY'S SOCIETY AWAKEN TO THEIR INHERENT SPIRITUALITY AND PSYCHOLOGICAL HEALTH. THIS IS ACCOMPLISHED BY TEACHING PROPER MEDITATION AND INTEGRATING ANCIENT SPIRITUAL WISDOM WITH MODERN RATIONAL THOUGHT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DR. MAMAS CONTINUED HIS FOURTH YEAR OF WEEKLY PODCASTS. PANDIT PRASAD CONTINUED HIS DAILY, WEEKLY,MONTHLY AND ANNUAL CEREMONIES ON THE SAME SCHEDULE AS USUAL. MANY VISITORS TO THE TEMPLE VOLUNTEERED TO HELP US IN SERVERAL WAYS. SINCE WE WERE BUSY UPGRADING OUR WELLS, SEPTIC SYSTEMS, AND BUILDINGS, OUR FOOD SERVICE WAS LIMITED TO ONE OR TWO WEEKENDS EACH MONTH. WE WERE ABLE TO SERVE FOOD ON 5 WEEK-ENDS FROM DECEMBER 2023 THRU JUNE, 2024. MANY VISITORS BROUGHT THEIR OWN PERSONAL FOOD TO OUR AVAILABLE PICNIC AREAS, ESPECIALLY DURING THE TIMES WHEN WE WERE UNABLE TO OPEN FOR A LIMITED NUMBER OF HOURS. THE REST OF THE TIME, WE WERE ABLE TO OFFER COMMERCIALLY PACKAGED FOOD, SNACKS, AND DRINKS. IN ADDITION TO UPGRADING THE WELLS, SEPTIC SYSTEMS AND BUILDINGS, THE MAINTENANCE CREW KEPT UP WITH THE LANDSCAPING AS WELL FINDING PROFESSIONALS TO UPGRADE FIRE ALARM SYSTEMS IN THE STUDENT UNION, AND THE NECESSARY MAINTENANCE AT THE VISITOR CENTER, THE COTTAGES, THE TEMPLE AND TEMPLE HOUSE. THE LANDSCAPING IN THE OUTDOOR AREA AROUND THE TEMPLE HAS BEEN IMPROVED, AND WELL MAINTAINED, INCLUDING THE SHADED AREAS AND OUTDOOR AREAS THAT ARE PROTECTED FROM RAIN. WE PLAN TO HAVE MORE SHELTER AVAILABLE TO THE VISITORS, ESPECIALLY DURING THE COLD TIMES OF THE YEAR. OUR ONLINE RESERVATION SYSTEM IS ACTIVE AND WELL RECEIVED BY THE VISITORS. WE CONTINUE TO MAKE IMPROVEMENTS AS WE FIND OUT WHAT OUR OVERNIGHT VISITORS WANT AND NEED. GETTING OUR FOOD SERVICE ESTABLISHED AGAIN IS A TOP PRIORITY THE MOUNTAIN VIEW ROOM AT THE VISITOR CENTER CONTINUES TO BE AVAILABLE TO THE VISITORS WHEN THE STUDENT UNION BUILDING IS CLOSED, EXCEPT DURING CONSTRUCTION TIMES WHICH ARE PRIMARILY ON THE WEEKDAYS. FREE INTERNET IS AVAILABLE FOR THE VISITORS AT THE STUDENT UNION BUILDING, COTTAGE RENTALS AND THE VISITOR CENTER. OUR VISITORS STILL BRING FOOD STAPLES SUCH AS RICE, GHEE, HONEY, MILK, SPICES, NUTS, DRIED FRUIT AND FLOUR DONATIONS FOR THE TEMPLE THROUGHOUT THE YEAR. MANY VISITORS WHO VISIT US ON A REGULAR BASIS VOLUNTEERED TO PROVIDE MEALS ON SOME OF THE WEEK-ENDS THAT WERE APPROVED FOR FOOD PREPARATION AND SERVICE. AS WE HAVE LISTED IN PRIOR YEARS, THERE ARE A VARIETY OF EVENTS CARRIED OUT BY THE TEMPLE WHICH SUPPORT CULTURAL INTEGRITY AND HARMONY, INCLUDING THE FOLLOWING EVENTS: MAHASHIVARATRI, TOLI EKADASHI, GURU PURNIMA, SHRAVAN MAAS, KRISHNA JANMASHTAMI, GANESH CHATURTHI, SHARAD NAVARATRI-DUSSEHRA, DIWALI, ANNAKOOT, KAARTHIKA MAAS TO NAME A FEW, MONTHLY EVENTS SUCH AS GOWRI TRITIYA, HAVAN FOR SARVADEVATAS, KARTHIKEYA PUJA, PRADOSHAM, SANKATAHARA CHATURTHI AND SATYANARAYANA PUJA ALONG WITH THE DAILY EVENTS, ARCHANA, RUDRABHISHEKAM AND AARATHI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX RETURN IS PROVIDED TO THE BOARD MEMBERS AND DISCUSSED AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES 9,895 0 0 REPAIRS AND MAINTENANCE 7,291 0 0 CREDIT CARD FEES 6,311 0 0 SUPPLIES 5,127 0 0 FACILITY EXPENSES 5,001 0 0 AUTO EXPENSE 3,577 397 0 TAXES & LICENSES 0 3,911 0 LAUNDRY 3,892 0 0 MAINTENANCE SUPPLIES 2,660 0 0 MISCELLANEOUS 2,099 0 0 DUES & SUBSCRIPTIONS 0 1,489 0 CONTRACT LABOR 1,166 0 0 BANK CHARGES 0 756 0 REFUNDS 754 0 0 TELEPHONE 0 590 0 POSTAGE 0 586 0 TOTAL 47,773 7,729 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CRS LEARNING CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1SRI SOMESVARA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0264163524
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1272552331
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FACILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TEMPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt010
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt11
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11 LILA LANE
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IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
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IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
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IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt05000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt126329
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CRS LEARNING CENTER
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1SRI SOMESVARA
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IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt019
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IRS990/TotalLiabilitiesGrp/EOYAmt0524546
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-254096
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-282598
IRS990/TotalOtherProgSrvcExpenseAmt05695
IRS990/TotalProgramServiceExpensesAmt0194505
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IRS990/TotalReportableCompFromOrgAmt01000
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0194448
IRS990/TotalVolunteersCnt031
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0241948
IRS990/TravelGrp/ProgramServicesAmt01826
IRS990/TravelGrp/TotalAmt01826
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 LILA LANE
IRS990/USAddress/CityNm0CLYDE
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028721
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.RATIONALSPIRITUALITY.ORG
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0HURRICANE HELENE RELIEF DUE 9/25/25.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR MICHAEL MAMAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum08286276200
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE CENTER OF RATIONAL SPIRITUALITY
ReturnHeader/Filer/BusinessNameControlTxt0CENT

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