Civic Intelligence

Meherana

990 • Fiscal year 2017 • EIN 94-3179600

Apr 01, 2016 to Mar 31, 2017 • Filed on Aug 12, 2017

PO Box 1997Mariposa, CA 95338

(209) 742-5053

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.06x

Higher debt load relative to revenue than 41% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

33rd percentile

-1.4%

Faster asset growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

2.4%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,082,543

Down $15,631 (-1.4%) from 2016

Net Assets

Down

$1,077,282

Down $12,248 (-1.1%) from 2016

Liabilities

Down

$5,261

Down $3,383 (-39%) from 2016

Revenue

Up

$82,942

Up $1,953 (+2.4%) from 2016

Expenses

Up

$95,164

Up $6,685 (+7.6%) from 2016

Net Income

Down

-$12,222

Down $4,732 (-63%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $976,028Liabilities 2012: $65,393Net Assets 2012: $910,6352012Assets 2013: $1,058,262Liabilities 2013: $45,804Net Assets 2013: $1,012,4582013Assets 2014: $1,110,494Liabilities 2014: $33,570Net Assets 2014: $1,076,9242014Assets 2015: $1,108,910Liabilities 2015: $11,874Net Assets 2015: $1,097,0362015Assets 2016: $1,098,174Liabilities 2016: $8,644Net Assets 2016: $1,089,5302016Assets 2017: $1,082,543Liabilities 2017: $5,261Net Assets 2017: $1,077,2822017Assets 2018: $1,392,142Liabilities 2018: $9,960Net Assets 2018: $1,382,1822018Assets 2019: $1,392,003Liabilities 2019: $8,328Net Assets 2019: $1,383,6752019Assets 2020: $1,387,937Liabilities 2020: $6,501Net Assets 2020: $1,381,4362020Assets 2021: $1,373,927Liabilities 2021: $3,245Net Assets 2021: $1,370,6822021Assets 2022: $1,362,842Liabilities 2022: $1,593Net Assets 2022: $1,361,2492022Assets 2023: $1,365,689Liabilities 2023: $9,879Net Assets 2023: $1,355,8102023Assets 2024: $1,506,458Liabilities 2024: $956Net Assets 2024: $1,505,5022024Assets 2025: $1,600,691Liabilities 2025: $3,902Net Assets 2025: $1,596,7892025

Highlighted filing

2017

Assets$1,082,543
Liabilities$5,261
Net Assets$1,077,282

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2012: $54,5532012Revenue 2013: $143,927Expenses 2013: $42,071Net Income 2013: $101,8562013Revenue 2014: $122,078Expenses 2014: $57,604Net Income 2014: $64,4742014Revenue 2015: $105,577Expenses 2015: $85,472Net Income 2015: $20,1052015Revenue 2016: $80,989Expenses 2016: $88,479Net Income 2016: -$7,4902016Revenue 2017: $82,942Expenses 2017: $95,164Net Income 2017: -$12,2222017Revenue 2018: $404,126Expenses 2018: $99,025Net Income 2018: $305,1012018Revenue 2019: $195,396Expenses 2019: $194,162Net Income 2019: $1,2342019Revenue 2020: $117,526Expenses 2020: $119,877Net Income 2020: -$2,3512020Revenue 2021: $90,076Expenses 2021: $101,340Net Income 2021: -$11,2642021Revenue 2022: $97,778Expenses 2022: $96,560Net Income 2022: $1,2182022Revenue 2023: $120,730Expenses 2023: $120,694Net Income 2023: $362023Revenue 2024: $283,473Expenses 2024: $135,828Net Income 2024: $147,6452024Revenue 2025: $226,360Expenses 2025: $135,073Net Income 2025: $91,2872025

Highlighted filing

2017

Revenue$82,942
Expenses$95,164
Net Income-$12,222
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Aug 12, 2017
Return Version
2016v3.0
Gross Receipts
$92,798
Mission and Program Overview

Mission

Meherana is a universal center for spiritual renewal dedicated to Avatar Meher Baba and his principles of active love and service to both the Meher Baba community and all humanity. It is intended for the enhancement and strengthening of the spiritual life, without supplanting professed religious convictions or beliefs. The center is to be made available for Sahavas, meetings, and retreats, both group and individual, and for the development and support of service projects.

Meherana is a universal center for spiritual renewal dedicated to Avatar Meher Baba and His principles of active love and service to both the Meher Baba community and all humanity. It is intended for the enhancement and strengthening of spiritual life, without supplanting professed religious convictions or beliefs.The center is to be made available for Sahavas, meetings, and retreats, both group and individual; and for the development and support of service projects. It is to be organized and implemented according to democratic principles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$972,269$963,034▼ $9,235
Cash and Non-Interest-Bearing Accounts$41,611$48,540▲ $6,929
Savings and Temporary Cash Investments$36,780$26,659▼ $10,121
Investments in Publicly Traded Securities$14,759$14,732▼ $27
Prepaid Expenses and Deferred Charges$15,668$9,993▼ $5,675
Inventories for Sale or Use$2,710$2,708▼ $2
Total Assets$1,098,174$1,082,543▼ $15,631
Other Assets Total$14,377$16,877▲ $2,500
Liabilities
Accounts Payable and Accrued Expenses$6,711$5,034▼ $1,677
Deferred Revenue$1,933$227▼ $1,706
Unsecured Notes Loans Payable$0--
Total Liabilities$8,644$5,261▼ $3,383
Net Assets / Fund Balance
Unrestricted Net Assets$1,052,150$1,041,259▼ $10,891
Temporarily Rstr Net Assets$32,820$31,463▼ $1,357
Permanently Rstr Net Assets$4,560$4,560→ $0
Total Net Assets Fund Balance$1,089,530$1,077,282▼ $12,248
Total Liabilities and Net Assets / Fund Balance$1,098,174$1,082,543▼ $15,631

Asset Categories

AssetBook ValueDepreciationBasis
Land$445,328-$445,328
Buildings$318,629$29,810$348,439
Leasehold Improvements$173,072$28,747$201,819
Equipment$26,005$46,642$72,647
Other Land Buildings$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$4,560$0▲ $3$3$4,560
2015$4,560$0▲ $3$3$4,560
2014$1,310$3,250▲ $4$4$4,560
2013$0$1,310→ $0$0$1,310
2012$0$0→ $0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Therese WilliamsPresident, Director of Community Service
Ellen VanAllenVice President, Director of Finance (CFO)
Gay DunnDirector of Communications
Carole CunninghamDirector of Community Relations
Jim WilsonDirector of Fundraising
Georgene TarboxDirector of Membership
Ralph BrownDirector of Pilgrim Programs
Meibao NeeSecretary
Katherine BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$46,566
Program Service Revenue
$38,382
Investment Income
$-3,894
Other Revenue
$1,888
All Other Contributions
$41,591
Change in Net Assets
$-12,222

Audited Revenue Reconciliation

Revenue per Audited Statements
$82,942
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-27
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$82,915
Total Revenue per Form 990
$82,942
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,837
Grants and Similar Amounts Paid$10,327
Total Fundraising Expense$2,611
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$18,769$6,760-$25,529
Conferences and Meetings$23,145--$23,145
Occupancy$4,066$18,116$450$22,632
Foreign Grants$10,327--$10,327
Insurance$600$3,400-$4,000
Advertising$2,402$334$1,122$3,858
Office Expenses$981$1,335$444$2,760
Travel$559$958$80$1,597
Information Technology$525$256$515$1,296
Fees for Services Legal-$20-$20
Total Functional Expenses$61,374$31,179$2,611$95,164

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$95,164
Total Expenses per Audited Statements$95,164
Total Expenses per Form 990$95,164
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
International Activity

International Compliance

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
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Ralph Brown, Board Member, is married to Katherine Brown, Treasurer.

Form 990, Part VI, Section A, Line 6

Meherana has two classes of membership: 1) An Associate Member has a sincere interest in Avatar Meher Baba and makes a small monetary donation for membership to show support of Meherana's Mission Statement. For the fiscal year there were 238 Associate Members. 2) An Active Member also has a sincere interest in Avatar Meher Baba & shows effort to become and remain informed regarding Meherana's goals, activities, and history as well as contributes service work for Meherana. For the fiscal year there were 27 Active Members. Only Active Members may hold office or vote on official business. Both types of membership need to be applied for annually.

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

At Meherana's Annual General Meeting, active members elect the Board of Directors as well as the members of the Membership, Nominating, and Site Committees.

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

As part of Meherana's Annual General Meeting, active members vote on the annual operating expenditures and capital development budgets. Active members also vote on changes or updates, if any, to Meherana's Master Plan, Corporate Bylaws, or Official Policies.

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

Meherana's balance sheet and statement of activities are reviewed alongside the 990 and each question or item is gone over line by line. Balance Sheet and Statement of Activities are presented to each board member at the end of each fiscal year and quarterly throughout the fiscal year.

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

Form 990, Part VI, Section B, Line 12c - As Meherana is a small, tight-night group, the active members and board of directors consistently interact with each other and are aware of operations thus ensuring that there is no conflict of interest.

Form 990, Part VI, Section B, Line 14

Meherana has an unwritten policy of retaining its records.

Form 990, Part VI, Section C, Line 19

Form 990, Part VI, Section C, Line 19 - Governing documents and financial statements are open to inspection by any board member at all reasonable times. The books of account are open to inspection on the written request of any Active Member at any reasonable time. Requests for inspection by the general public are to be made in writing to the President or Secretary. The Conflict of Interest Policy is signed by all directors annually and available to all Active Members on Meherana's website. Financial statements are passed out at each general business meeting of the board and at the Annual General Meeting.

Form 990, Part VIII, Line 1B

Lines 1b, 1f, 2 (all lines), and 10: A portion of the listed funds derived from credit card transactions. 2016 1099-K forms received were: American Express gross amount box 1 $1,107.29 and Elavon, Inc (MasterCard, Visa, Discover) gross amount box 1 $24,858.47

Filing and Contact Details

Filer

Filer Name
Meherana
EIN
94-3179600
Phone
2097425053
Address
PO Box 1997, Mariposa, CA 95338

Signing Officer

Name
Katherine Brown
Title
Treasurer
Phone
2097425053
Signed
2017-08-12

Organization Details

Principal Officer
Therese Williams
Formed
1994
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
99
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 6

During retreats & meetings volunteers do site preparation, organize activities, coordinate workshops, present musical performances, and create programs for children. During service days volunteers help with mailings, website updating, site maintenance including building repair as well as property maintenance such as brush clearing and other landscaping needs. Volunteers serve on all committees.

Form 990, Part IX, Line 19

Amount listed for conferences , conventions, and meetings represents retreats, study courses, small events, and meetings held at Meherana.

Form 990, Part XI, Line 9

Rounding

Financial Statement Notes

Schedule D, Part V, Line 4

The goal for Meherana's endowment is that it grow over time and that it will then provide a good revenue stream to fund operations and development.

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IRS990/Desc0Spring Sahavas May 2016. Three day retreat with talks by guest speakers of their life experience with Avatar Meher Baba, devotional songs, prayers, media presentations, workshops, group sharing, and dramatic presentations plus children's programs including crafts and other activities. Staff were all volunteers. Expenses were incurred for food, supplies, equipment rental, site preparation and upkeep during the event, advertising and promotion, guest travel and accommodation. 121 attendees. The aim of the retreat was to enhance the spiritual life of participants.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President, Dir of Community Service
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Dir of Fundraising
IRS990/Form990PartVIISectionAGrp/TitleTxt3Dir of Membership
IRS990/Form990PartVIISectionAGrp/TitleTxt4Dir of Communications
IRS990/Form990PartVIISectionAGrp/TitleTxt5Dir of Pilgrim Programs
IRS990/Form990PartVIISectionAGrp/TitleTxt6Dir of Community Relations
IRS990/Form990PartVIISectionAGrp/TitleTxt7Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
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IRS990/MissionDesc0Meherana is a universal center for spiritual renewal dedicated to Avatar Meher Baba and His principles of active love and service to both the Meher Baba community and all humanity. It is intended for the enhancement and strengthening of the spiritual life, without supplanting professed religious convictions or beliefs.The center is to be made available for Sahavas, meetings, and retreats, both group and individual; and for the development and support of service projects.
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IRS990/PrincipalOfficerNm0Therese Williams
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IRS990/ProgramServiceRevenueGrp/Desc0Spring Sahavas
IRS990/ProgramServiceRevenueGrp/Desc1New Life Sahavas
IRS990/ProgramServiceRevenueGrp/Desc2AvatarMeherBaba Charitable Trust Grants
IRS990/ProgramServiceRevenueGrp/Desc39-Day Study Course
IRS990/ProgramServiceRevenueGrp/Desc4IndivRetreat, Sm Grp, Meetings
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0New Life Retreat Oct 2016 - Devotional 2-day gathering dedicated to the life & teachings of Avatar Meher Baba. Food & basic necessities were provided for the program of devotional songs, prayers, talks by guest speakers, media & dramatic presentations as well as a children's program with crafts & other activities. Staff were all volunteers. Expenses were incurred for food, supplies, equipment rental, site preparation, travel cost and accommodation of guest speakers. 119 people attended.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016735
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011099
IRS990/ProgSrvcAccomActy3Grp/Desc0Avatar Meher Baba Perpetual Public Charitable Trust Development & Operating Expenses Grants: as part of Meherana's community service at large, we participate in a grant for development and one for ongoing operating expenses of a spiritual center devoted to Avatar Meher Baba in Meherabad & Meherazad, Ahmednagar, MS India which is similar to Meherana.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt010327
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt07837
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Study Course Sept 2016. Nine day study course on the book "Stay With God" written by Francis Brabazon, a close follower of Avatar Meher Baba, & his related writings covering the life of Meher Baba. Presented by the editor of numerous books by and about Avatar Meher Baba who brought over 40 years of study to the course with slide presentations, talks, debates, and discussions. 18 attendees. Expenses were incurred for food, equipment rental, guest travel and accommodation, course and site supplies. The aim of the course was to provide an indepth study of Francis Brabazon's main writings in order to strength the spiritual life.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Regular Meetings consisting of programs of prayers, readings, devotional songs, films, & videos held weekly with an average of 10-15 people attending. Monthly service week-ends where volunteers work on the property doing service projects plus small group events and individual retreats. Costs incurred are for basic supplies & rented toilets.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Meherana Messenger: 8-pg publication containing articles by and about Avatar Meher Baba as well as a way to provide a forum for contemporary accounts of life with Avatar Meher Baba as the spiritual guide and to keep all interested informed about Meherana. Costs incurred were for printing and mailing.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt04899
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt12267
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt21925
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IRS990/PYTotalRevenueAmt080989
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt026659
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Lines 10a-10e: Gross proceeds of books, publications, videos, CD'S & DVD's on the life and work of Avatar Meher Baba as well as related devotional articles such as photos, buttons, pendants, and lockets. All work performed by volunteers.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.23$0.14$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.28$0.14$0.15
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.12$0.12$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.00$1.36$0.10$0.10$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.09$0.10$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.12$0.12$0.00
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.20$0.19$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.39$0.01$1.38$0.40$0.10$0.31
2017Detailed filing. Detailed filing data is available for this year.$1.08$0.01$1.08$0.08$0.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.01$1.09$0.08$0.09$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.01$1.10$0.11$0.09$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.11$0.03$1.08$0.12$0.06$0.06
2013Summary only. Only limited summary data is available for this year.$1.06$0.05$1.01$0.14$0.04$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.07$0.91$0.05