2024-09-30T14:49:09-05:00 2023-12-31 FRITH-SMITH & ARCHIBALD LLP 6355 TOPANGA CANYON BLVDSTE 400 WOODLAND HILLS CA 91367 990 2023-01-01 043196447 MAHARISHI FOUNDATION USA INC % GARY KORF MAHA 6412091879 PO BOX 670 FAIRFIELD IA 52556 JOHN HAGELIN EXECUTIVE DIRECTOR 3128969293 2024-09-10 true true MARY ARCHIBALD CPA P00370997 8187741500 2023 2024-10-15 13:58:12Z JOHN HAGELIN PO BOX 670 FAIRFIELD IA 52556 14393869 false X WWW.TM.ORG X 1993 MA SEE ATTACHMENT 1 9 9 143 185 0 4250749 1587548 11909500 12161336 22170 185224 408669 459761 16591088 14393869 2515360 1794824 0 0 3145236 3059345 0 0 65582 9272726 9926643 14933322 14780812 1657766 -386943 15761689 15436117 4684795 4746166 11076894 10689951 MAHARISHI FOUNDATION USA IS A NOT-FOR-PROFIT EDUCATIONAL ORGANIZATION WHOSE PURPOSE IS TO ADMINISTER AND SUPERVISE THE TEACHING OF TRANSCENDENTAL MEDITATION PROGRAMS AND ITS ADVANCED PROGRAMS THROUGHOUT THE UNITED STATES. THIS INCLUDES OFFERING PROGRAMS IN ALL AREAS OF MAHARISHI'S VEDIC SCIENCE AND TECHNOLOGY THAT ARE NEEDED TO CREATE HEALTHY, HAPPY, ENLIGHTENED INDIVIDUALS IN A PROSPEROUS AND HARMONIOUS SOCIETY. false false 12797128 1649726 Teaching Transcendental Meditation to 16,640 people throughout the United States in venues open to the general public. Transcendental Meditation and Consciousness Based Education was taught to 2,189 students, in public and private school settings. It also was taught to Veterans and others with PTSD. Grant funding was included in the expenses of this program to accommodate more individuals. Participants of 1,676 enrolled in The Advanced Programs of Trancendental Meditation. The Program was predominantly taught by traveling Expert Faculty who visited cities all over the U.S. 306082 In-Residence program for Maharishi Vedic Experts funded by donations. Additionally, In-Residence program for an average of 65 practioners of the TM-Sidhis, participating in group coherence creating programs. 174159 145098 Average of 40 practioners of the TM-Sidhis techniques, participating in daily assemblies of group coherence creating programs. Grant funding is included in the program. 13277369 true true false false false false false false false false true false false true true true true false false true false true false false false false false true true false false false false false false false false false false false false false false false false false false true X 256 0 true 143 true false false false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false true true true true true true true true true true false AL AR CA CO FL GA HI IL KS KY LA MD MA MI MN MS NH NJ NM NY NC ND OR PA RI SC TN UT VA WA WV WI X GARY KORF 6412091879 PO BOX 670 FAIRFIELD IA 52556 DR JOHN HAGELIN CEO & DIRECTOR 35.0 0.0 X X 78000 0 0 LEONARD HINTZ DIRECTOR & COO 40.0 0.0 X X 72000 0 0 GARY KORF CFO & TREASURER 40.0 0.0 X 41700 0 0 MICHAEL LACKMAN CTO 0.25 0.0 X 38400 0 0 DR BEVAN G MORRIS PRESIDENT & DIRECTOR 1.0 0.0 X X 0 0 0 TOM FACTOR DIRECTOR 1.0 0.0 X 0 0 0 Howard Settle director 1.0 0.0 X 0 0 0 Eric Schwartz director 1.0 0.0 X 0 0 0 Neil Paterson director 1.0 0.0 X 0 0 0 Maureen Wynne director 1.0 0.0 X 0 0 0 Robert Daniels director 1.0 0.0 X 0 0 0 Leonard Goldman secretary 1.0 0.0 X 0 0 0 230100 0 0 0 false false false JAMIE GRANT 11236 CHESTNUT GROVE SQUARE APT 364 RESTON VA 20190 TEACHER 111304 JOSHUA LITEKY 3499 Ranch Road 620 S Apartment 620 AUSTIN TX 78738 TEACHER 120914 2 1587548 2200 1587548 PROGRAM SERVICES 611710 12161336 12161336 12161336 185224 185224 0 846 846 0 0 0 0 0 0 0 0 0 0 0 0 0 OTHER INCOME 900099 95788 95788 ROOM AND BOARD 900099 363127 363127 458915 14393869 12806321 700005 700005 149819 149819 945000 945000 0 230100 88027 130568 11505 0 2613650 2089338 478942 45370 0 0 215595 183793 31802 0 103464 25491 77973 17000 17000 0 0 0 4595607 4273324 322283 1698649 1674480 15676 8493 458945 411606 47339 0 0 1837676 1783598 53864 214 301231 284636 16595 0 12811 11856 955 133114 113161 19953 0 214880 130610 84270 195032 70554 124478 EDUCATION MATERIALS 12390 12333 57 ONLINE DATA MANAGEMENT 138986 122880 16106 BAD DEBT 206858 206858 14780812 13277369 1437861 65582 89168 185620 6770060 6068243 0 0 1105268 1311470 0 0 0 0 25000 10000 0 0 336503 384099 5218493 1932301 3446392 3286192 0 0 0 0 0 0 0 0 3989298 4190493 15761689 15436117 801324 765860 0 0 6720 7572 0 0 0 0 0 0 3044400 2921606 0 0 832351 1051128 4684795 4746166 X 8706924 8742291 2369970 1947660 11076894 10689951 15761689 15436117 -386943 X false true X true false X 2063555 3267233 1250075 3209122 1587548 11377533 18126670 9970845 12673297 11909500 12161336 64841648 0 0 0 20190225 13238078 13923372 15118622 13748884 76219181 821167 357959 194787 178845 142029 1694787 0 821167 357959 194787 178845 142029 1694787 74524394 223587 209568 185459 23189 186070 827873 0 223587 209568 185459 23189 186070 827873 0 358489 316735 398653 407650 458915 1940442 20772301 13764381 14507484 15549461 14393869 78987496 0.94350 0.93601 0.01048 0.00945 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1360241 62501 1297740 3526527 1587446 1939081 224205 214687 9518 107520 67667 39853 3286192 INVESTMENT IN LAND 3025161 SECURITY DEPOSITS 140392 OPERATING LEASE RIGHT OF USE 1024940 4190493 0 OPERATING LEASE 1051128 1051128 X 14393869 14393869 14393869 14780812 14780812 14780812 FORM 990, SCH D, PART X, LINE 2 FIN 48 The Organization is exempt as a public charity under Internal Revenue code section 501(c)(3) from federal and state income taxes. The Internal Revenue Service periodically reviews the exempt status and activities of nonprofit organizations. Although the Organization is exempt from federal and state tax liability, the State of California Employment Development Department determined the Organization's teachers as employees instead of contractors and therefore the Organization is liable for state payroll taxes. The Organization uses the same accounting method for tax and financial reporting. Generally accepted accounting principles provide accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Management has considered its tax positions and believes that all of the positions taken in its federal exempt organization tax returns are more likely than not to be sustained upon examination. The Organization's returns are subject to examination by federal and state taxing authorities, generally for three years after they are filed. The open years are: 2020, 2021 and 2022. true Europe (Including Iceland and Greenland) 0 1 Program Services IT services 48247 0 1 0 1 48247 48247 Europe (Including Iceland and Greenland) GENERAL SUPPORT 945000 wire CASH 1 false false false false false false FORM 990 SCHEDULE F PART I LINE 2 DESCRIBE THE ORGANIZATION'S PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS OUTSIDE THE UNITED STATES: The Organization requires Grant Requests from each and every overseas organization who seeks financial or other assistance. These Grant Requests are designed by the Organization to be filled out by the prospective Grantee in order to provide the necessary information to assure the Organization that the purpose of the Grant will support the non-profit corporate goals and programs of the Granting Organization, as well as be properly managed and organized by personnel with the requisite skill to utilize the funds properly and purposefully, while maintaining all necessary documentation of the project activities and achievements as well as the financial documentation to substantiate the proper and intelligent use of the granted funds. All funds so granted are approved by the full Board of the granting Organization and each transfer is approved by the Finance Director in accord with the decision of the Board as to the total amounts and timing of payments, if applicable. The Organization stays in touch with the Grantee Organization via telephone, internet and overseas visits by Board members or agents, when determined necessary by the Granting Organization. The Granting Organization also requires written financial reports to confirm use of funds, as well as review of receipts, deeds, invoices as necessary. Photographic as well as text reports of the projects progress and success may be requested. true MAHARISHI SCHOOL 804 Dr Robert K Wallace Fairfield IA 52556 421315493 501(c)(3) 56300 CASH NONE GENERAL SUPPORT RAAM RAJ FOUNDATION PO BOX 2092 FAIRFIELD IA 52556 463205733 501(C)(3) 164080 CASH none general support Brahmananda Saraswati Yagya Foundation po box 46 FAIRFIELD IA 52556 463250017 501(c)(3) 12625 cash NONE GENERAL SUPPORT Maharishi Foundation International PO BOX 624 FAIRFIELD IA 52556 043196447 501(c)(3) 467000 CASH NONE GENERAL SUPPORT 4 GRANTS 1149 149819 CASH NONE FORM 990 SCHEDULE I PART 1 LINE 2 DESCRIBE THE ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE UNITED STATES: The Organization makes GRANTS TO INDIVIDUALS WITH FINANCIAL NEED TO PARTICIPATE IN THE INVINCIBLE AMERICA ASSEMBLY INCLUDING GROUP PRACTICE OF THE TRANSCENDENTAL MEDITATION AND TM-SIDHI PROGRAM. THE ORGANIZATION EVALUATES ELIGIBILITY TO RECEIVE GRANTS BASED ON A STANDARD APPLICATION INCLUDING QUALIFICATIONS AND COMMITMENT TO PARTICIPATE IN THE PROGRAMS FOR WHICH THESE GRANTS ARE AWARDED. The organization also makes grants to domestic nonprofit organizations that have similar goals to the reporting Organization. The Board reviews all such requests for financial support and approves those that it feels will help further the goals of the Granting Organization. Reporting Organization maintains close contacts with all grantee nonprofit organizations and monitors the progress of the organizations to ensure that its activities continue to support the goals of the Reporting Organization. FORM 990 PART VI LINE 11B Please describe the procedures which you have in place to ensure that the Board of Directors (or a portion thereof) reviews the organization's Form 990 before it is filed with the Internal Revenue Service: The Finance Committee of the organization reviews a draft of Form 990 with the Chief Financial Officer and makes corrections as necessary. The final Form 990, recommended by Finance Committee for signature, is reviewed by the Full Board. FORM 990 PART VI LINE 12C Please describe how the organization annually monitors compliance with their conflict of interest policy: Each Board member must identify by completing a form if he or she is related to any other organizations. In addition, the Board members are required to identify potential conflicts at the time they might arise. For example, if a contract with an entity related to a Board member were contemplated, any Board member related to that entity would be expected to identify the relationship and the Secretary would check the annual reporting forms to identify any conflicts. FORM 990 PART VI LINE 15B Please describe the process for determining compensation of officers and key employees include a review and approval by independent persons, comparability data and contemporaneous substantiation of the deliberation and decision: The organization's finance committee reviews the compensation of all employees in the context of the prevailing compensation in the state for comparable job responsibilities. The committee also evaluates all other relevant data, economic trends, local costs-of-living indexes, etc. and determined the amounts paid to the key employee, officer or director were conservative, fair, and far from excessive. FORM 990 PART VI LINE 19 Please describe whether (and how, if applicable) the organization makes its financial statements, conflict of interest policy, and governing documents available to the general public: YES, by written request via ORGANIZATION'S published address. FORM 990 PART IX LINE 11G DESCRIPTION:OUTSIDE PROFESSIONAL SERVICES TOTAL FEES:443077 FORM 990 PART IX LINE 11G DESCRIPTION:TEACHER CONTRACTORS TOTAL FEES:4152530