2025-11-16T19:04:28-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2024-01-01 946114235 ESALEN INSTITUTE ESAL 8312501022 55000 HIGHWAY 1 BIG SUR CA 93920 JEN GILES CONTROLLER 8312501022 2025-11-12 1 0 BRIAN YACKER P00401346 9492222999 2025-11-12 2024 2025-03-06 01:10:19Z JACY CARROLL 55000 HIGHWAY 1 BIG SUR CA 93920 22935123 0 X ESALEN.ORG X 1963 CA ADVANCING HUMAN VALUES THROUGH HUMANITIES AND SCIENCES FOR 20,000+ ANNUALLY. 14 9 202 2673 0 0 1202793 924746 20724141 20259737 361233 446812 417515 806743 22705682 22438038 2560889 2373210 0 0 7873364 8460511 0 0 192621 10588193 11121663 21022446 21955384 1683236 482654 68109549 70261692 40730145 41525024 27379404 28736668 X ESALEN IS A LEADING CENTER FOR EXPLORING AND REALIZING HUMAN POTENTIAL THROUGH EXPERIENCE, EDUCATION, AND RESEARCH. WE WORK TOWARD THE REALIZATION OF A MORE HUMANE WORLD, SEEKING ANSWERS TO QUESTIONS UNLIKELY TO BE EXPLORED BY TRADITIONAL UNIVERSITIES AND RELIGIONS. ESALEN SPONSORS PIONEERING INITIATIVES AND OFFERS PERSONAL, SPIRITUAL, AND SOCIAL TRANSFORMATION PROGRAMS FOR RESIDENTS, INTERNS, AND WORKSHOP PARTICIPANTS. 0 1 12433814 2264205 17864729 PUBLIC SEMINARS - EACH YEAR, ESALEN HOLDS OVER 500 WORKSHOPS ON TOPICS RANGING FROM SOMATIC PRACTICES AND MASSAGE TO PHILOSOPHICAL AND SCIENTIFIC INQUIRY, FROM PSYCHOLOGICAL PROCESS TO NATURE, ECOLOGY, AND SUSTAINABILITY, FROM SOCIAL AND POLITICAL ISSUES TO SPIRITUALITY, FROM HEALTH AND HEALING TO ARTS AND CREATIVITY, SERVED OVER 9,700 INDIVIDUALS IN 2024. 2023133 2415067 HEALING ARTS, CONTINUING EDUCATION AND OTHER - ESALEN IS AN APPROVED PROVIDER OF CONTINUING EDUCATION UNITS (CEUS) FOR PSYCHOLOGISTS, MFTS, LCSWS, NURSES, TEACHERS, AND BODYWORKERS. ANNUALLY AS MANY AS 200 OF ITS PROGRAMS OFFER CEU'S. SERVED OVER 8,776 INDIVIDUALS IN 2024. 482151 109005 150464 CENTER FOR THEORY AND RESEARCH - THE ESALEN CENTER FOR THEORY AND RESEARCH SUPPORTS ESSENTIAL PHILOSOPHIC, ACADEMIC, AND RESEARCH AIMS OF THE ESALEN INSTITUTE. IT EVALUATES FRONTIER INQUIRY, CREATES NETWORKS OF PIONEERING INDIVIDUALS, AND WORKS TO CATALYZE NEW DISCOVERIES THAT PROMOTE PERSONAL AND SOCIAL TRANSFORMATION. IT CARRIES FORWARD PROJECTS AT THE GROWING EDGE OF PHILOSOPHY, PSYCHOLOGY, COMPARATIVE RELIGIOUS STUDIES, EDUCATION, SOCIOLOGY, SOMATICS, THE ARTS, ECOLOGY, AND RELATED DISCIPLINES THAT BEAR UPON TRANSFORMATIVE PRACTICE AND THE CONTINUED EVOLUTION OF HUMANKIND. SERVED OVER 123 INDIVIDUALS IN 2024. 14939098 1 1 0 0 0 0 0 0 0 0 1 1 0 1 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 1 176 0 1 202 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 9 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X JACY CARROLL 8312501022 55000 HIGHWAY 1 BIG SUR CA 93920 GORDON WHEELER PRESIDENT 10.00 X X 2005 0 10844 NANCY WHEELER DIRECTOR 10.00 X 815 0 0 DAVE MORIN CHAIRMAN OF THE BOARD 10.00 X X 0 0 0 MARY ELLEN KLEE SECRETARY 6.00 X X 0 0 0 ANISA MEHDI DIRECTOR 6.00 X 0 0 0 ANNABEL TEAL DIRECTOR 6.00 X 0 0 0 BILL JAMES DIRECTOR 6.00 X 0 0 0 CHARLIE STANG DIRECTOR 6.00 X 0 0 0 JEFF KRIPAL DIRECTOR 6.00 X 0 0 0 JUSTIN MICHAEL WILLIAMS DIRECTOR 6.00 X 0 0 0 MICHAEL MURPHY DIRECTOR 6.00 X 0 0 0 SRAVANA BORKATAKY-VARMA DIRECTOR 6.00 X 4480 0 0 TANYA LUHRMANN DIRECTOR 6.00 X 0 0 0 WILLIAM DONIUS DIRECTOR 6.00 X 10230 0 0 CAMILLE WRIGHT CEO - UNTIL 10/24 40.00 X 457283 0 11140 JACY CARROLL CFO 40.00 X 249345 0 8464 AMY OLIVER CHIEF OF STAFF 40.00 X 173589 0 5901 MARY OBRIEN DIRECTOR OF DEVELOPMENT 40.00 X 140065 0 6330 ANAIS GADBAN DIRECTOR OF OPERATION 40.00 X 138597 0 0 SHIRA LEVIN MARKETING MANAGER 40.00 X 122807 0 0 1299216 0 42679 6 0 1 0 DOUGLAS DRUMMOND 1707 VINE ST BERKELEY CA 97030 INDEPENDENT FACILITATOR 114328 1 924746 51498 924746 PUBLIC SEMINARS 611430 17807888 17807888 HEALING ARTS 611710 2358226 2358226 THEORY & RESEARCH 611710 93623 93623 20259737 446812 446812 2870 0 2870 2870 2870 838132 497085 341047 170523 170524 REIMBURSEMENTS 900099 456801 456801 APPLICATION FEES 900099 4020 4020 OTHER INCOME 900099 2005 2005 462826 22438038 20430260 0 1083032 X 109005 109005 2264205 2264205 934096 93685 840411 5232926 3005044 2129357 98525 77013 23342 47341 6330 1692352 860256 804724 27372 524124 264726 250975 8423 134515 134515 63483 63483 72068 72068 2340162 1789247 550915 118470 115074 3396 1074159 777397 266472 30290 282894 248947 22632 11315 1686266 1510832 175434 54035 28503 24027 1505 87919 67616 20303 514691 514691 1483931 1365216 118715 1294399 1093283 197337 3779 FOOD EXPENSES 1330901 1330901 EQUIPMENT 283441 37909 245532 REPAIRS 116253 1077 115176 LAUNDRY 46426 14835 31537 54 137650 53072 82946 1632 21955384 14939098 6823665 192621 6465521 444886 762563 4821690 1233297 1250030 5862 78783 167506 188695 175408 153224 41228045 20997063 21121197 20230982 7198014 12496302 30980181 30597100 68109549 70261692 629019 922284 7689434 7464262 32411692 33138478 40730145 41525024 X 25385697 27043959 1993707 1692709 27379404 28736668 68109549 70261692 X 482654 1022303 -147692 X X 0 1 X 1 0 X 1458355 3129806 4981038 1202793 924746 11696738 4441509 9997279 16147880 21132074 20678803 72397545 5899864 13127085 21128918 22334867 21603549 84094283 200118 307299 258884 306269 147903 1220473 0 200118 307299 258884 306269 147903 1220473 82873810 490627 63433 78943 363348 449682 1446033 490627 63433 78943 363348 449682 1446033 127293 256857 207264 170524 761938 1836974 305408 72 462826 2605280 6390491 15154785 21770126 22905551 22686581 88907534 0.93210 0.93380 0.01630 0.02080 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: INSURANCE CLAIMS - 2021 AMOUNT: $ 1,836,974. 2022 AMOUNT: $ 304,767. GASOLINE - 2022 AMOUNT: $ 641. OTHER INCOME - 2023 AMOUNT: $ 72. 2024 AMOUNT: $ 2,005. APPLICATION FEES - 2024 AMOUNT: $ 4,020. REIMBURSEMENTS - 2024 AMOUNT: $ 456,801. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4299685 4299685 26253048 14068032 12185016 4540824 1889736 2651088 3470026 2729618 740408 2664462 2309677 354785 20230982 EQUITY MUTUAL FUNDS 253711 F EQUITY SECURITIES 7484644 F FIXED INCOME BONDS 840968 F STIFEL SMART RATE PROGRAM 669136 F CORPORATE BONDS 3247843 F 12496302 OPERATING LEASE RIGHT-OF-USE ASSETS 30597100 30597100 ADVANCE DEPOSITS 2423958 OPERATING LEASES 30597101 INTEREST RATE SWAP 117419 33138478 X PART X, LINE 2: ESALEN IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701D OF THE CALIFORNIA REVENUE TAXATION CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING STATEMENTS. IN ADDITION, ESALEN QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. EHA IS A SPECIAL PURPOSE CORPORATION SUBJECT TO BOTH FEDERAL AND STATE INCOME TAXES. EACH YEAR MANAGEMENT CONSIDERS WHETHER ANY MATERIAL TAX POSITIONS THE ORGANIZATION HAS TAKEN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. MANAGEMENT BELIEVES THAT ANY POSITIONS THE ORGANIZATION HAS TAKEN ARE SUPPORTED BY SUBSTANTIAL AUTHORITY AND, HENCE, DO NOT NEED TO BE MEASURED OR DISCLOSED IN THESE FINANCIAL STATEMENTS. 1 TRACK TWO 90 THROCKMORTON AVENUE MILL VALLEY CA 94941 943191340 501(C)(3) 101000 0 CTR PROGRAM 1 0 SCHOLARSHIPS 200 109555 DISCOUNTS 2116 2154650 PART I, LINE 2: FOR ANY GRANTS MADE BY ESALEN INSTITUTE, WE CONDUCT THE PROPER PRE-GRANT DUE DILIGENCE TO ENSURE THAT THE GRANT RECIPIENT IS TRULY CHARITABLE. X X X 1 0 0 0 0 0 0 0 0 CAMILLE WRIGHT CEO - UNTIL 10/24 280218 0 100969 0 76096 0 11140 0 0 0 468423 0 0 0 JACY CARROLL CFO 181585 0 65120 0 2640 0 8464 0 0 0 257809 0 0 0 AMY OLIVER CHIEF OF STAFF 123589 0 50000 0 0 0 5901 0 0 0 179490 0 0 0 PART I, LINE 4A CAMILLE WRIGHT RECEIVED A SEVERANCE PAYMENT OF $76,096 . VINNIE MURPHY TRUST TRUST WHERE MICHAEL MURPHY, DIRECTOR, IS A BENEFICIARY 1007934 PROPERTY LEASE 0 MICHAEL MURPHY DIRECTOR 94036 OFFICE RENT AND FARM LEASE 0 X 3 51498 FMV 0 1 0 PART I, COLUMN (B): NUMBER OF CONTRIBUTIONS FORM 990, PART III, LINE 3 THE ORGANIZATION DISCONTINUED THE WORK STUDY PROGRAM DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 2 NANCY WHEELER HAS A FAMILY RELATIONSHIP WITH GORDON WHEELER. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS AS SET FORTH IN THE BYLAWS. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION HAS MEMBERS AS SET FORTH IN THE BYLAWS. THE MEMBERS OF THE ORGANIZATION DETERMINE THE NUMBER OF TRUSTEES THAT SERVE ON THE BOARD OF TRUSTEES, WITHIN THE LIMITS SET FORTH IN THE BYLAWS, AND ELECT THE TRUSTEES. AT LEAST THREE, BUT NO MORE THAN FIVE OF THE TRUSTEES MUST BE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS MAY BE AMENDED ONLY UPON CONSENT OF THE MEMBERS. FURTHER, THE MEMBERS HAVE CERTAIN RIGHTS OF INSPECTION OF CORPORATE RECORDS, AS PROVIDED BY CALIFORNIA LAW. FORM 990, PART VI, SECTION B, LINE 11B THE CEO AND CFO REVIEW THE RETURN IN DETAIL AND APPROVE. A DRAFT FORM 990 IS SENT TO THE BOARD OF TRUSTEES AUDIT COMMITTEE. THE AUDIT COMMITTEE MEMBERS REVIEW AND RESOLVE ANY QUESTIONS WITH THE CEO AND CFO TO THEIR SATISFACTION. SUBSEQUENTLY, THE BOARD OF TRUSTEES RECEIVES A COPY OF THE FINAL FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD EXPECTS ESALEN'S TRUSTEES, AS WELL AS SENIOR MANAGEMENT AND EMPLOYEES, TO ACT ETHICALLY AT ALL TIMES. IN ACCORDANCE WITH CONFLICT OF INTEREST POLICY IN THE BYLAWS, IF AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST ARISES FOR A TRUSTEE, THE TRUSTEE SHALL PROMPTLY INFORM THE EXECUTIVE DIRECTOR AND THE CHAIRMAN OF THE GOVERNANCE COMMITTEE. IF A SIGNIFICANT CONFLICT EXISTS AND CANNOT BE RESOLVED, THE TRUSTEE SHOULD RESIGN. ALL TRUSTEES WILL EXCUSE THEMSELVES FROM ANY DISCUSSION OR DECISION AFFECTING THEIR PERSONAL, BUSINESS OR PROFESSIONAL INTERESTS. THE BOARD SHALL RESOLVE ANY CONFLICT OF INTEREST QUESTION INVOLVING THE PRESIDENT, OR A MEMBER OF SENIOR MANAGEMENT OF ESALEN. THE PRESIDENT SHALL RESOLVE ANY CONFLICT OF INTEREST ISSUE INVOLVING ANY OTHER EMPLOYEE OF ESALEN. FORM 990, PART VI, SECTION B, LINE 15 EXECUTIVE DIRECTOR AND HUMAN RESOURCES MANAGER MEET TO REVIEW SALARY SURVEYS FOR COMPARABLE POSITIONS WITHIN BOTH THE FOR PROFIT AND NOT FOR PROFIT SECTORS IN CENTRAL COAST CALIFORNIA. THESE LEVELS OF COMPENSATION ARE ALSO LOOKED AT IN LIGHT OF HOW OTHER EMPLOYEES WITHIN THE ORGANIZATION ARE PAID. COMPENSATION FOR THE PRESIDENT IS REVIEWED AND APPROVED BY THE CHAIRMAN OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION C, LINE 18 ESALEN FILED ITS FORM 1023 BEFORE JULY 15, 1987, AND DID NOT HAVE A COPY OF THE FORM ON JULY 1987. THE ORGANIZATION IS EXEMPT FROM THE IRS REQUIREMENT OF SUPPLYING OR SHOWING ITS FORM 1023 TO ANYONE REQUESTING THIS DOCUMENT. THE ORGANIZATION'S FORM 990 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G CONSULTING FEES: PROGRAM SERVICE EXPENSES 281,425. MANAGEMENT AND GENERAL EXPENSES 463,423. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 744,848. FACULTY PAYMENTS: PROGRAM SERVICE EXPENSES 1,278,802. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,278,802. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 87,492. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 87,492. COMMUNITY SERVICES: PROGRAM SERVICE EXPENSES 3,411. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,411. HEALING ARTS ALTERNATIVE CONTRACTOR: PROGRAM SERVICE EXPENSES 109,506. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109,506. ONLINE PROGRAM SERVICES: PROGRAM SERVICE EXPENSES 1,490. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,490. MASSAGE SCHOOL LEADER: PROGRAM SERVICE EXPENSES 8,442. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,442. FACULTY EXPENSE: PROGRAM SERVICE EXPENSES 39,720. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,720. FACILITATOR SERVICES: PROGRAM SERVICE EXPENSES 17,200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 17,200. EXPERIENCIAL LEADERS SERVICES: PROGRAM SERVICE EXPENSES 49,251. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,251. FORM 990, PART XI, LINE 9: INTEREST RATE SWAP FAIR VALUE ADJUSTMENT -147,692. FORM 990, PART XII, LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. ESALEN HEALING ARTS SPC 55000 HIGHWAY 1 BIG SUR CA 93920 852578162 SOCIAL PURPOSE CORP CA ESALEN INSTITUTE C 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0