Provide programs that foster oneness, wholeness, peace, and the values of feminine widsom

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$54K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $899 a year · under 1% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$54K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 6.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $26K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$29K
17% of total assets
Looks good: liabilities are 17% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 9 voting members
Looks good: 8 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$225K
-25% vs prior year
Spent
$240K
To programs
80%
Net assets
$138K
By yearFY2020–FY2024
Revenue
$225K
FY2023▼ -25%
Tap a bar for its year
Revenue by fiscal year
FY2020$245K
FY2021$310K
FY2022$298K
FY2023$225K
FY2024$172K
Expenses
$240K
FY2023▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2020$211K
FY2021$313K
FY2022$290K
FY2023$240K
FY2024$201K
Net assets
$138K
FY2023▼ -11%
Tap a bar for its year
Net assets by fiscal year
FY2020$147K
FY2021$144K
FY2022$156K
FY2023$138K
FY2024$110K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 2004.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $193K Management & general 8% · $20K Fundraising 11% · $27K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

9 people listed on the 990; $54K paid to officers and key staff.

Part VII, Section A · reportable compensation
Execuitive Director
$54,167Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carolyn Rivers’s $44K as Executive Director is at the 32nd percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
A Carolyn Rivers——$69,167$75,000$75,000
Carolyn Rivers$44,167$54,167———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Fosters oneness, wholeness, peace, and feminine wisdom through programs.

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Provided by the organization

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1 program · $193K · in their own filed words · FY2023
01

The Sophia Institute functions as a modern Wisdom Institute, offering leading-edge educational programs, workshops, and retreats for small as well as large groups. Our wide range of programs address the needs of those in the midst of personal and interpersonal transformation, as well as those seeking to integrate the work into business…

$193Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$26K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$225K
Ln 12
Gifts and grantsLn 1h$145K
Fees for servicesLn 2g$79K
Investment incomeLn 3$140
Money outPt IX
$240K
Ln 25
Programscol B$193K
Managementcol C$20K
Fundraisingcol D$27K
Owns and owesPt X
$138K
net assets · Ln 32
Cash and savingsLn 1–2$127K
Total assetsLn 16$167K
LiabilitiesLn 26$29K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$145K
Government grantsLn 1e$15K
Fundraising eventsLn 1c$8K
Fees for servicesLn 2g$79K
Investment incomeLn 3$140
Total revenueLn 12$225K
Assets in detailPt X, end of year
CashLn 1$127K
Cash and savings togetherLn 1–2$127K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$167K
LiabilitiesLn 26$29K
Net assetsLn 32$138K
OperationsPt I, VI
EmployeesI 51
VolunteersI 66
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$154K$127K
Land, buildings, equipmentLn 10c$0$0
Total assetsLn 16$180K$167K
LiabilitiesLn 26$24K$29K
Net assetsLn 32$156K$138K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$55K$44K$5K$5K
Other salaries and wagesLn 7$4K$3K$375$375
Payroll taxesLn 10$4K$3K$408$408
Investment management feesLn 11f$814$814
Other fees for servicesLn 11g$68K$55K$1K$11K
Advertising and promotionLn 12$25K$22K$2K
Office expensesLn 13$15K$4K$4K$6K
Information technologyLn 14$12K$12K
OccupancyLn 16$6K$405$6K
TravelLn 17$2K$2K
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$4K$4K
InsuranceLn 23$2K$2K
Other expenses (24a–d)Ln 24$42K$42K
All other expensesLn 24e$0$0$0$0
Total functional expensesLn 25$240K$193K$20K$27K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $172K$201K−$29K$110K 990 PDF
FY2023 Viewing $225K$240K−$16K$138K 990 PDF
FY2022 $298K$290K$8K$156K 990 PDF
FY2021 $310K$313K−$3K$144K 990 PDF
FY2020 $245K$211K$34K$147K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $224,720 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $203,087$145,184
I-9 Program service revenuePrior year $93,750$79,396
I-10 Investment incomePrior year $78$140
I-11 Other revenuePrior year $1,064$0
I-12 Total revenuePrior year $297,979$224,720
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $111,689$62,348
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $178,065$178,039
I-18 Total expensesPrior year $289,754$240,387
I-19 Revenue less expensesPrior year $8,225−$15,667
Part VI · Governance 8 of 9 board members independent, 4 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $224,720 across 7 lines filed
VIII-1c Fundraising events$8,500
VIII-1e Government grants$15,000
VIII-1f All other contributions, gifts and grants$121,684
VIII-1h Total contributions, gifts and grants$145,184
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $79,396$79,396
VIII-3 Investment incomeExcluded from tax $140$140
VIII-12 Total revenueRelated to mission $79,396 · Unrelated business $0 · Excluded from tax $140$224,720
Part IX · Statement of functional expenses $240,387 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $43,614 · Management $5,452 · Fundraising $5,452$54,518
IX-7 Other salaries and wagesPrograms $3,000 · Management $375 · Fundraising $375$3,750
IX-10 Payroll taxesPrograms $3,264 · Management $408 · Fundraising $408$4,080
IX-11f Investment management feesManagement $814$814
IX-11g Other fees for servicesPrograms $55,174 · Management $1,109 · Fundraising $11,232$67,515
IX-12 Advertising and promotionPrograms $22,360 · Fundraising $2,361$24,721
IX-13 Office expensesPrograms $3,985 · Management $4,426 · Fundraising $6,203$14,614
IX-14 Information technologyPrograms $12,406$12,406
IX-16 OccupancyPrograms $405 · Management $6,016$6,421
IX-17 TravelPrograms $1,866$1,866
IX-19 Conferences, conventions and meetingsFundraising $1,167$1,167
IX-20 InterestPrograms $4,375$4,375
IX-23 InsuranceManagement $1,708$1,708
IX-24 Other expenses (24a–d)Programs $42,432$42,432
IX-24e All other expensesPrograms $0 · Management $0 · Fundraising $0$0
IX-25 Total functional expensesPrograms $192,881 · Management $20,308 · Fundraising $27,198$240,387
Part X · Balance sheet $167,275 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $154,162$127,239
X-4 Accounts receivableStart of year $25,927$39,886
X-9 Prepaid expenses and deferred chargesStart of year $150$150
X-10c Land, buildings and equipment, netStart of year $0$0
X-15 Other assetsStart of year $0$0
X-16 Total assetsStart of year $180,239$167,275
X-17 Accounts payable and accrued expensesStart of year $24,123$28,806
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $24,123$28,806
X-27 Net assets without donor restrictionsStart of year $156,116$138,469
X-32 Total net assets or fund balancesStart of year $156,116$138,469
X-33 Total liabilities and net assetsStart of year $180,239$167,275
Part XI · Reconciliation of net assets $138,469 net assets at year end
XI-1 Total revenue$224,720
XI-2 Total expenses$240,387
XI-3 Revenue less expenses−$15,667
XI-4 Net assets at start of year$156,116
XI-9 Other changes in net assets−$1,980
XI-10 Net assets at end of year$138,469

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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