Kalapa Media INC

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Communicate the visions, teachings and culture of Shambhala, The Sakyong Lineage, and Buddhism through publications, recordings, online education and other media.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1767790) · Dispute this line
501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$40K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $30K a year · 5% of revenue · last 5 filings
A surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
90% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$40K
to officers and key staff · 11% of spending
Pay to officers and key staff is 11% of spending.
Part VII, Section A
8.5 mo
of spending, in cash
8.5 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $21K
1 funder names it on their filings.
Funders’ Sch. I, 990-PF
Liabilities
$71K
26% of total assets
Liabilities are 26% of assets.
Pt X · Ln 26
Independent board members
0
of 3 voting members
None of 3 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$395K
+5% vs prior year
Spent
$364K
To programs
90%
Net assets
$199K
By yearFY2019–FY2024
Revenue
$395K
FY2024▲ +5%
Tap a bar for its year
Revenue by fiscal year
FY2019$114K
FY2020$371K
FY2021$1.3M
FY2022$540K
FY2023$376K
FY2024$395K
Expenses
$364K
FY2024▲ +50%
Tap a bar for its year
Expenses by fiscal year
FY2019Not on file
FY2020$401K
FY2021$1.2M
FY2022$613K
FY2023$242K
FY2024$364K
Net assets
$199K
FY2024▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2019$47K
FY2020$18K
FY2021$106K
FY2022$33K
FY2023$167K
FY2024$199K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Sep 2019.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $326K Management & general 10% · $38K

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

Something off? Claim to add context

Who runs it and what they're paid

5 people listed on the 990; $40K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Finance Officer
$20,150Pt VII · Sec A
Executive Director
$19,650Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Melissa Happy’s $20K as Finance Officer is at the 17th percentile of top reported officer pay among 2133 $100K–1M religion 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 · 6 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Melissa Happy Previously Macourek————$28,950—
Melissa Macourek—————$28,000
Mark Whaley$19,650—$13,750$16,500$18,333$22,484
Melissa Happy$20,150$18,300$18,000$21,400——
Camren Davis————$7,096$14,500
Ashley Dinges—————$5,750

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.

See Kalapa Media INC executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Shares Buddhist teachings and culture through publications, recordings, and online education.

Questions for Kalapa Media INC

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1 program · $326K · in their own filed words · FY2024
01

Development of technical and visual accessibility systems to support online streaming teachings and access to recorded teachings of Buddhist meditation practices and Buddhist history. Beginning in 2020. through this system these teachings were made available to hundreds of people, over 75 days of teaching.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 83-1767790) · Dispute this line
$326Kprogram 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 · FY2023
Total grants receivedfrom 1 funder$21K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$395K
Ln 12
Fees for servicesLn 2g$374K
Gifts and grantsLn 1h$21K
Money outPt IX
$364K
Ln 25
Programscol B$326K
Managementcol C$38K
Owns and owesPt X
$199K
net assets · Ln 32
Cash and savingsLn 1–2$257K
Total assetsLn 16$270K
LiabilitiesLn 26$71K
PeoplePt VI, VII
5
listed · VII A
PaidVII A2
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$21K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$374K
Total revenueLn 12$395K
Assets in detailPt X, end of year
CashLn 1$257K
SavingsLn 2$663
Cash and savings togetherLn 1–2$257K
Land, buildings, equipmentLn 10c$13K
Total assetsLn 16$270K
LiabilitiesLn 26$71K
Net assetsLn 32$199K
OperationsPt I, VI
EmployeesI 52
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$152K$257K
Land, buildings, equipmentLn 10c$17K$13K
Total assetsLn 16$169K$270K
LiabilitiesLn 26$2K$71K
Net assetsLn 32$167K$199K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0$0
Grants to domestic individualsLn 2$0$0
Grants and assistance to foreign recipientsLn 3$0$0
Benefits paid to or for membersLn 4$0$0
Pay of officers and key staff (Part IX, line 5)Ln 5$40K$20K$20K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$0$0$0$0
Pension plan contributionsLn 8$0$0$0$0
Other employee benefitsLn 9$0$0$0$0
Payroll taxesLn 10$2K$0$2K$0
Management feesLn 11a$59K$56K$3K$0
Legal feesLn 11b$0$0$0$0
Accounting feesLn 11c$0$0$0$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$0$0$0$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$1K$1K$13$0
Information technologyLn 14$3K$3K$0$0
RoyaltiesLn 15$16K$16K$0$0
OccupancyLn 16$0$0$0$0
TravelLn 17$0$0$0$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Conferences, conventions and meetingsLn 19$0$0$0$0
InterestLn 20$0$0$0$0
Payments to affiliatesLn 21$0$0$0$0
Depreciation, depletion and amortizationLn 22$4K$0$4K$0
InsuranceLn 23$0$0$0$0
Other expenses (24a–d)Ln 24$239K$230K$9K$0
Total functional expensesLn 25$364K$326K$38K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 6, 2025 $395K$364K$32K$199K 990 PDF
FY2023Filed with the IRS Oct 31, 2024 $376K$242K$134K$167K 990 PDF
FY2022Filed with the IRS Nov 2, 2023 $540K$613K−$73K$33K 990 PDF
FY2021Filed with the IRS Aug 22, 2022 $1.3M$1.2M$88K$106K 990 PDF
FY2020Filed with the IRS May 3, 2022 $371K$401K−$29K$18K 990 PDF
FY2019Filed with the IRS May 3, 2022 $114K$47K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $395,489 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $20,052$21,109
I-9 Program service revenuePrior year $355,589$374,380
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $375,641$395,489
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 $37,200$41,341
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $204,505$322,391
I-18 Total expensesPrior year $241,705$363,732
I-19 Revenue less expensesPrior year $133,936$31,757
Part VI · Governance 0 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $395,489 across 10 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$21,109
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$21,109
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $374,380 · Unrelated business $0 · Excluded from tax $0$374,380
VIII-12 Total revenueRelated to mission $374,380 · Unrelated business $0 · Excluded from tax $0$395,489
Part IX · Statement of functional expenses $363,732 across 30 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $19,650 · Management $20,150 · Fundraising $0$39,800
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $0 · Management $0 · Fundraising $0$0
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $0 · Management $1,541 · Fundraising $0$1,541
IX-11a Management feesPrograms $56,314 · Management $3,024 · Fundraising $0$59,338
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $1,080 · Management $13 · Fundraising $0$1,093
IX-14 Information technologyPrograms $3,115 · Management $0 · Fundraising $0$3,115
IX-15 RoyaltiesPrograms $15,856 · Management $0 · Fundraising $0$15,856
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $4,241 · Fundraising $0$4,241
IX-23 InsurancePrograms $0 · Management $0 · Fundraising $0$0
IX-24 Other expenses (24a–d)Programs $229,671 · Management $9,077 · Fundraising $0$238,748
IX-25 Total functional expensesPrograms $325,686 · Management $38,046 · Fundraising $0$363,732
Part X · Balance sheet $269,960 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $151,382$256,574
X-2 Savings and temporary cash investmentsStart of year $663$663
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $16,964$12,723
X-16 Total assetsStart of year $169,009$269,960
X-17 Accounts payable and accrued expensesStart of year $2,141$71,334
X-26 Total liabilitiesStart of year $2,141$71,334
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $166,868$198,626
X-32 Total net assets or fund balancesStart of year $166,868$198,626
X-33 Total liabilities and net assetsStart of year $169,009$269,960
Part XI · Reconciliation of net assets $198,626 net assets at year end
XI-1 Total revenue$395,489
XI-2 Total expenses$363,732
XI-3 Revenue less expenses$31,757
XI-4 Net assets at start of year$166,868
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$1
XI-10 Net assets at end of year$198,626

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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