2024-08-06T19:09:05-05:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 18500 VON KARMAN AVE 10TH FLOOR IRVINE CA 92612 990 2023-01-01 946114235 ESALEN INSTITUTE ESAL 8312501022 55000 HIGHWAY 1 BIG SUR CA 93920 JACY CARROLL CFO 8312501022 2024-07-30 1 0 BRIAN YACKER P00401346 9492222999 2024-07-30 2023 2024-08-08 14:25:15Z CAMILLE WRIGHT 55000 HIGHWAY 1 BIG SUR CA 93920 23107019 0 X WWW.ESALEN.ORG X 1963 CA TO ENCOURAGE WORK IN THE HUMANITIES AND SCIENCES THAT PROMOTES HUMAN VALUES AND POTENTIALS, SERVING OVER 20,000 VISITORS ANNUALLY 13 10 188 2225 0 0 4981038 1202793 16147880 20724141 71019 361233 569719 417515 21769656 22705682 75578 2560889 0 0 7285574 7873364 0 0 326733 9328917 10588193 16690069 21022446 5079587 1683236 66638813 68109549 41762720 40730145 24876093 27379404 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 0 11288575 2446157 18115737 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 13,000 INDIVIDUALS IN 2023. 2413366 2057662 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 1,000 INDIVIDUALS IN 2023. 730832 427833 WORK STUDY PROGRAM - A FOUR-WEEK RESIDENTIAL PROGRAM, THE WORK STUDY PROGRAM OFFERS AN INTENSE INVOLVEMENT WITH THE ESALEN ENVIRONMENTS AND AN IN-DEPTH EXPERIENCE OF THE ESALEN APPROACH TO HOLISTIC PERSONAL AND SOCIAL DEVELOPMENT THROUGH AN INTEGRATED WORK AND STUDY MODEL. SERVED OVER 200 INDIVIDUALS IN 2023. 445738 114732 122909 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 150 INDIVIDUALS IN 2023. 445738 114732 122909 14878511 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 0 0 0 0 0 1 1 0 0 0 1 176 0 1 188 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 CA X X CAMILLE WRIGHT 8312501022 55000 HIGHWAY 1 BIG SUR CA 93920 CAMILLE WRIGHT CEO/EXECUTIVE DIRECTOR 40.00 X 431949 0 31167 JACY CARROLL DIRECTOR OF FINANCE 40.00 X 164337 0 10545 ANAIS GABAN DIRECTOR OF OPERATIONS 40.00 X 148003 0 12410 AMY OLIVER CHIEF OF STAFF 40.00 X 124663 0 11137 MARY OBRIEN DIRECTOR OF DEVELOPMENT 40.00 X 122664 0 10844 SRAVANA BORKATAKY-VARMA DIRECTOR 6.00 X 16465 0 0 WILLIAM DONIUS DIRECTOR 6.00 X 9625 0 0 DAVE MORIN CHAIRMAN OF THE BOARD 10.00 X X 0 0 0 GORDON WHEELER PRESIDENT 10.00 X X 0 0 0 MARY ELLEN KLEE SECRETARY 10.00 X X 0 0 0 MICHAEL MURPHY DIRECTOR 6.00 X 0 0 0 CHARLIE STANG DIRECTOR 6.00 X 0 0 0 JEFFREY KRIPAL DIRECTOR 6.00 X 0 0 0 ANISA MEHDI DIRECTOR 6.00 X 0 0 0 BILL JAMES DIRECTOR 6.00 X 0 0 0 ANNABEL TEAL DIRECTOR 6.00 X 0 0 0 TANYA LUHRMANN DIRECTOR 6.00 X 0 0 0 JUSTIN MICHAEL WILLIAMS DIRECTOR 6.00 X 0 0 0 1017706 0 76103 5 0 1 0 JANET STONE 247 MOLIMO DR SAN FRANCISCO CA 94127 INDEPENDENT FACILITATORS 131340 SHAUNA SHAPIRO 116 BELVEDERE DR MILL VALLEY CA 94941 INDEPENDENT FACILITATORS 114930 2 1202793 1202793 PUBLIC SEMINARS 611430 18115737 18115737 HEALING ARTS 611710 2057662 2057662 RESIDENTIAL HOUSING 611710 427833 427833 THEORY & RESEARCH 611710 122909 122909 20724141 360433 360433 2915 0 2915 2915 2915 800 0 800 800 800 815865 401337 414528 207264 207264 OTHER INCOME 900099 72 72 72 22705682 20931405 0 571484 X 123832 123832 2437057 2437057 664087 664087 5583931 3824974 1545801 213156 70183 23520 43125 3538 1051110 122146 924545 4419 504053 345275 139537 19241 79306 79306 51842 51842 35858 35858 2364019 1841521 505913 16585 33917 33917 1010142 754372 214018 41752 287826 250408 20148 17270 1479256 1363943 115313 64307 28608 27251 8448 77779 77480 299 425641 425641 1565243 1440024 125219 1210624 846070 364554 FOOD EXPENSES 1260238 1260238 EQUIPMENT 334267 19426 314841 REPAIRS AND MAINTENANCE 97627 1856 95771 LAUNDRY EXPENSE 60785 60785 149516 56976 90216 2324 21022446 14878511 5817202 326733 6104469 6465521 1097774 762563 1467956 1233297 3794 5862 65479 167506 202732 175408 44724229 23603032 21922269 21121197 4468209 7198014 31306131 30980181 66638813 68109549 577020 629019 2172953 7689434 39012747 32411692 41762720 40730145 X 22492541 25385697 2383552 1993707 24876093 27379404 66638813 68109549 X 1683236 550736 317107 -47768 X X 0 1 X 1 0 X 888653 1458355 3129806 4981038 1202793 11660645 18083986 4441509 9997279 16147880 21132074 69802728 18972639 5899864 13127085 21128918 22334867 81463373 90188 200118 307299 258884 306269 1162758 0 90188 200118 307299 258884 306269 1162758 80300615 795536 490627 63433 78943 363348 1791887 795536 490627 63433 78943 363348 1791887 127293 256857 207264 591414 1836974 305408 72 2142454 19768175 6390491 15154785 21770126 22905551 85989128 0.93380 0.93130 0.02080 0.02720 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4299685 4299685 26770493 15663980 11106513 4451045 2113868 2337177 4729186 2992865 1736321 4473820 2832319 1641501 21121197 EQUITY MUTUAL FUNDS 213606 F EQUITY SECURITIES 3759689 F FIXED INCOME BONDS 401323 F STIFEL SMART RATE PROGRAM 521541 F CORPORATE BONDS 2301855 F 7198014 OPERATING LEASE RIGHT-OF-USE ASSETS 30949908 INTEREST RATE SWAP 30273 30980181 ADVANCE DEPOSITS 1461784 OPERATING LEASES 30949908 32411692 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) 114732 0 CTR PROGRAM 1 0 SCHOLARSHIPS 109 100678 DISCOUNTS 2444 2336379 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 0 0 0 0 0 0 0 0 0 CAMILLE WRIGHT CEO/EXECUTIVE DIRECTOR 273824 0 158125 0 0 0 0 0 31167 0 463116 0 0 0 JACY CARROLL DIRECTOR OF FINANCE 150337 0 14000 0 0 0 0 0 10545 0 174882 0 0 0 ANAIS GABAN DIRECTOR OF OPERATIONS 136003 0 12000 0 0 0 0 0 12410 0 160413 0 0 0 VINNIE MURPHY TRUST TRUST WHERE MICHAEL MURPHY, DIRECTOR, IS A BENEFICIARY 943636 PROPERTY LEASE 0 MICHAEL MURPHY DIRECTOR 94036 OFFICE RENT AND FARM LEASE 0 JUSTIN MICHAEL WILLIAMS DIRECTOR 16775 WORKSHOP SERVICES 0 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 FACULTY PAYMENTS: PROGRAM SERVICE EXPENSES 1,352,978. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,352,978. CONSULTING FEES: PROGRAM SERVICE EXPENSES 273,296. MANAGEMENT AND GENERAL EXPENSES 417,328. FUNDRAISING EXPENSES 16,585. TOTAL EXPENSES 707,209. PAYROLL PROCESSING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 80,502. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,502. COMMUNITY SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 8,083. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,083. HEALING ARTS ALTERNATIVE CONTRACTOR: PROGRAM SERVICE EXPENSES 95,753. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 95,753. ONLINE PROGRAM SERVICES: PROGRAM SERVICE EXPENSES 1,652. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,652. MASSAGE SCHOOL LEADER: PROGRAM SERVICE EXPENSES 8,140. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,140. FACULTY EXPENSE: PROGRAM SERVICE EXPENSES 33,494. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,494. FACILITATOR SERVICES: PROGRAM SERVICE EXPENSES 8,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,192. EXPERIENCIAL LEADERS SERVICES: PROGRAM SERVICE EXPENSES 68,016. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 68,016. FORM 990, PART XI, LINE 9: INTEREST RATE SWAP FAIR VALUE ADJUSTMENT -47,768. 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