Unarius Educational Foundation FY2021 filing

Tax-deductible

El Cajon, CA501(c)(3)ReligionEIN 95-2009267Revenue $117K in FY2021

On file with the IRSunarius.orgPo Box 731, 92022-0731 · El Cajon, CATax-exempt since Nov 1975School — 170(b)(1)(A)(ii)

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To foster, teach, and promote the Universal Articulate Interdimensional Understanding of Science known as UNARIUS, which provides a higher spiritual understanding of life for the betterment of humankind, through the publication and distribution of books, literature, and other forms of media about the Unarius science of life concepts, as expressed through the higher consciousness of the cofounders, Ernest and Ruth Norman, and through classes, home-study courses, lectures, etc.; to own and operate teaching centers/libraries.

501(c)(3) charity; gifts are tax-deductible.
69¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
4 of 5
filings with a surplus
Average surplus $27K a year · 23% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $44
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$198
0.02% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$117K
+13% vs prior year
Spent
$74K
To programs
69%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$117K
FY2021▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2020$103K
FY2021$117K
FY2022$119K
FY2023$107K
FY2024$143K
Expenses
$74K
FY2021▼ -19%
Tap a bar for its year
Expenses by fiscal year
FY2020$91K
FY2021$74K
FY2022$87K
FY2023$111K
FY2024$90K
Net assets
$1.2M
FY2021▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$1.2M
FY2022$1.0M
FY2023$1.1M
FY2024$1.1M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 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 1975.

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

Where the money goes

69 cents of each dollar spent went to programs.

Program services 69% · $51K Management & general 27% · $20K Fundraising 4% · $3K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Unarius Educational Foundation executive salaries →

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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

Promotes spiritual understanding of life through teaching UNARIUS science via books, courses, and media.

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2 programs · $51K · in their own filed words · FY2021
01

ONGOINGThe Unarius Educational Foundation owns, operates, and maintains a teaching center in El Cajon, California. With the lessening of restrictions due to the Covid-19 Pandemic, the center reopened to visitors on Saturday afternoons in mid-May, with the opportunity to visit the center Tuesday-Friday by appointment.

$25Kprogram expense
02

Eventsfeb. 14 & 15

Unarius celebrated its 67th Anniversary with a virtual event via Zoom on the 14th featuring a tour of the Star Center, historical footage about Unarius and its cofounders, and a PowerPoint presentation: Unarius Celebrations with Cakes.

$25Kprogram 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$44

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$117K
Ln 12
Investment incomeLn 3$68K
Gifts and grantsLn 1h$22K
Fees for servicesLn 2g$14K
Money outPt IX
$74K
Ln 25
Programscol B$51K
Managementcol C$20K
Fundraisingcol D$3K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$32K
Total assetsLn 16$1.2M
LiabilitiesLn 26$198
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$22K
Fees for servicesLn 2g$14K
Investment incomeLn 3$68K
Other incomeLn 4–11$13K
Gains on assetsLn 7$0
Total revenueLn 12$117K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$10K
Cash and savings togetherLn 1–2$32K
InvestmentsLn 11–13$772K
Land, buildings, equipmentLn 10c$282K
Other assetsLn 15$0
Total assetsLn 16$1.2M
LiabilitiesLn 26$198
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 616
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 FY21End FY21
Cash and savingsLn 1–2$28K$32K
InvestmentsLn 11–13$720K$772K
Land, buildings, equipmentLn 10c$286K$282K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$140$198
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$15K$15K
Accounting feesLn 11c$700$700
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$300$300
Advertising and promotionLn 12$378$378
Office expensesLn 13$2K$1K$160$160
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$201$201
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$8K$7K$827$827
Other expenses (24a–d)Ln 24$22K$19K$2K$307
All other expensesLn 24e$16K$13K$2K$2K
Total functional expensesLn 25$74K$51K$20K$3K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $143K$90K$53K$1.1M 990 PDF
FY2023 $107K$111K−$4K$1.1M 990 PDF
FY2022 $119K$87K$32K$1.0M 990 PDF
FY2021 Viewing $117K$74K$43K$1.2M 990 PDF
FY2020 $103K$91K$12K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $117,094 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $28,397$22,047
I-9 Program service revenuePrior year $14,337$14,295
I-10 Investment incomePrior year $46,733$68,106
I-11 Other revenuePrior year $13,748$12,646
I-12 Total revenuePrior year $103,215$117,094
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $91,169$73,919
I-18 Total expensesPrior year $91,169$73,919
I-19 Revenue less expensesPrior year $12,046$43,175
Part VI · Governance 10 of 10 board members independent, 5 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $117,094 across 11 lines filed
Lines not itemized here account for $4,540 of total revenue; see the IRS return.
VIII-1b Membership dues$2,575
VIII-1f All other contributions, gifts and grants$19,472
VIII-1h Total contributions, gifts and grants$22,047
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $14,295$14,295
VIII-3 Investment incomeRelated to mission $68,106$68,106
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,106$8,106
VIII-12 Total revenueRelated to mission $90,507 · Excluded from tax $4,540$117,094
Part IX · Statement of functional expenses $73,919 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $14,506$14,506
IX-11c Accounting feesManagement $700$700
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $300$300
IX-12 Advertising and promotionPrograms $378$378
IX-13 Office expensesPrograms $1,273 · Management $160 · Fundraising $160$1,593
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 TravelPrograms $201$201
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $9,997$9,997
IX-23 InsurancePrograms $6,613 · Management $827 · Fundraising $827$8,267
IX-24 Other expenses (24a–d)Programs $19,458 · Management $1,931 · Fundraising $307$21,696
IX-24e All other expensesPrograms $12,673 · Management $2,062 · Fundraising $1,546$16,281
IX-25 Total functional expensesPrograms $50,893 · Management $20,186 · Fundraising $2,840$73,919
Part X · Balance sheet $1,187,276 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $12,777$21,306
X-2 Savings and temporary cash investmentsStart of year $15,393$10,394
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or useStart of year $100,954$101,242
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $286,003$282,315
X-11 Publicly traded securitiesStart of year $365,335$388,545
X-12 Other securitiesStart of year $354,857$383,474
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $1,135,319$1,187,276
X-17 Accounts payable and accrued expensesStart of year $140$198
X-26 Total liabilitiesStart of year $140$198
X-27 Net assets without donor restrictionsStart of year $1,135,179$1,187,078
X-32 Total net assets or fund balancesStart of year $1,135,179$1,187,078
X-33 Total liabilities and net assetsStart of year $1,135,319$1,187,276
Part XI · Reconciliation of net assets $1,187,078 net assets at year end
XI-1 Total revenue$117,094
XI-2 Total expenses$73,919
XI-3 Revenue less expenses$43,175
XI-4 Net assets at start of year$1,135,179
XI-5 Net unrealized gains (losses) on investments$17,773
XI-7 Investment expenses−$9,049
XI-10 Net assets at end of year$1,187,078

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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