THE CENTER OF RATIONAL SPIRITUALITY (EIN 912096530) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2000

Legal Domicile

Principal Officer

DR MICHAEL MAMAS

Phone

8286276200

Tax Period

2024-07-01 to 2025-06-30

THE CENTER OF RATIONAL SPIRITUALITY, founded in 2000, is a small nonprofit in the Religion sector that reported $213K in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $67,596

Program Service Revenue $145,824

Investment Income $0

Other Revenue $0

TOTAL REVENUE $213,420

Expense Breakdown

Grants Paid $0

Salaries & Benefits $82,060

Fundraising Expenses $0

Program Expenses $176,005

Other Expenses $127,608

TOTAL EXPENSES $209,668

Year-over-Year Comparison

	2024	2023	Change
Revenue	$213,420	$194,448	+0.1%
Expenses	$209,668	$222,950	-0.1%
Net Income	$3,752	$-28,502	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$6,000

Total Directors

$6,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR MICHAEL MAMAS	CEO	30.00	Officer Director	$6,000	$0	$6,000
MICHAEL BRANDON	TREASURER	2.00	Officer Director	$0	$0	$0
SCOTT DAVALOS	SECRETARY	6.00	Officer Director	$0	$0	$0
MARK PUTNAM	CHAIRPERSON	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$213,420	$209,668	$254,851	$3,752
2024	No data	No data	No data	No data
2023	$350,237	$344,085	$272,461	$6,152
2022	$376,132	$349,817	$262,926	$26,315
2021	$257,398	$257,287	$237,794	$111
2020	$311,436	$395,830	$252,087	$-84,394
2019	$346,294	$347,968	$316,189	$-1,674
2018	$387,779	$389,373	$323,864	$-1,594

THE CENTER OF RATIONAL SPIRITUALITY