2026-06-25T12:06:19-07:00 2025-12-31 Michael Dean EA 1556 140th Street New Richmond WI 540176524 990EZ 2025-01-01 921778213 Elijah Institute ELIJ 6122403814 16224 Hominy Path Lakeville MN 55044 Rebecca Brubaker President & CEO 2026-06-25 true Michael Dean P01793588 7159194572 2025 2025-03-06 01:10:19Z X X N/A X X 84849 X 48526 36219 104 0 0 0 0 84849 49876 13626 63502 21347 2106 23453 X 7506 16770 6683 7506 23453 5400 2106 23453 Elijah Institute is recognized by NBCC as an Approved Continuing Education Provider, ACEP No. 7719. We offer faith-based programs with a framework the Biopsychosocial-Spiritual-Moral model that takes seriously all five dimensions of human experience, including the moral domain: conscience, agency, forgiveness, and what it means to live with integrity after suffering. No other clinical framework addresses this as a distinct area of care. Clinical Formation (CC-SIP): During 2025 the Institute produced 33 individual Level 1 courses of its Certificate in Catholic Christian Spiritually Integrated Psychotherapy (CC-SIP) a multi-level online continuing-education curriculum (NBCC ACEP No. 7719) that equips licensed mental health clinicians to integrate Catholic anthropology into clinical practice completing the programs foundational tier, now in pre-enrollment. Parish & School Wellness (Whole Human Challenge): During 2025 the Institute provided onsite mental health support at Unity Catholic High School one day per week throughout the school year, placing a licensed therapist on campus to serve students directly as part of its Whole Human Challenge initiative (aligned to Minnesota Statute 120B.21 and the Institutes Bio-Psycho-Social-Spiritual-Moral framework). Rebecca Brubaker President & CEO 40.00 0 KAREN DOLL Vice President 2.00 0 RICHARD GARDELL Treasurer 2.00 0 MADELINE SIMONSON Secretary 2.00 0 LEN SPERRY Director 1.00 0 JOHN SHORT Director 1.00 0 JIM RICE Director 1.00 0 false false false false false false false 0 0 0 false 0 0 false Michael Dean 1556 140th St New Richmond WI 54017 7159194572 false false false false false false false false false false false NONE NONE true X 14050 35495 47437 96982 450 8650 9100 0 0 0 14050 35945 56087 106082 0 0 106082 28 176 104 308 0 28 176 104 308 0 0 14078 36121 56191 106390 X 0.00000 0.00000 Other Expenses.1001 Advertising and Promotion $796 Other Expenses.1002 Office Expenses $537 Other Expenses.1003 Information Technology $1386 Other Expenses.1005 Travel $294 Other Expenses.1 Program Related Hotels $2728 Other Expenses.2 Program related AirFare $1683 Other Expenses.3 Contractor Fees $1210 Other Expenses.4 Liability Insurance $840 Other Expenses.5 Memberships & Subscriptions $837 Other Expenses.6 D&O Insurance $716 Other Expenses.7 General Other $588 Other Expenses.8 Program rel. meals (film crew) $553 Other Expenses.9 QB Payment Fees $429 Other Expenses.10 Program Travel $350 Other Expenses.11 Post Box Rental $330 Other Expenses.12 Program Related Fuel Taxis... $140 Other Expenses.13 Meals $111 Other Expenses.14 Bank Service Charges $98 Other Assets.1005 Accounts Receivable - Beginning $0 Accounts Receivable - Ending $5066 Other Assets.1010 Inventories - Beginning $0 Inventories - Ending $872 Other Assets.1011 Prepaid Expenses and Deferred Charges - Beginning $0 Prepaid Expenses and Deferred Charges - Ending $745 Total Liabilities.1001 Accounts Payable and Accrued Expenses - Beginning $5400 Accounts Payable and Accrued Expenses - Ending $0 Related Party Transactions - Sperry Family During the tax year ended December 31, 2025, Dr. Len Sperry served as a member of the Board of Directors in the capacity of Director of Curriculum Development. Dr. Sperry's son, Jon Sperry, is not a board member but is a related party by virtue of this family relationship. Both Dr. Len Sperry and Jon Sperry were engaged as independent contractor faculty for the organization's CC-SIP curriculum program during 2025. Each received a teaching stipend of $500 (total $1,000), paid on a 1099-NEC basis as independent contractor compensation. These stipends are consistent in amount with stipends paid to other contracted faculty engaged in the ordinary course of the organization's educational program. These payments were negotiated and approved by the Chief Executive Officer in the ordinary course of administering the educational program, not by board vote. Dr. Len Sperry did not participate in any board action that might directly affect his own or his son's compensation. The family relationship and contractor arrangements are known to the full Board of Directors, and the organization's conflict of interest policy was observed. Additionally, both Dr. Len Sperry and Jon Sperry have entered into royalty agreements with the organization related to future use of contributed curriculum materials. No royalty payments were made or accrued to either party during the year ended December 31, 2025. Future royalty payments, if any, will be reported on the applicable year's return. Supplemental Governance Disclosure The Elijah Institute has adopted a foundational governance framework consisting of its Articles of Incorporation, Bylaws (approved January 24, 2023), Board Governance Policies (2025), and a Code of Ethics (2025, with amendments adopted July and August 2025). A written conflict of interest policy is embedded in the Bylaws (Section 3.16) and reinforced in Board Governance Policy #4. With respect to written policies for document retention, whistleblower protection, and gift acceptance: Document retention: A draft data retention provision is included in the organization's Policy and Procedures Manual (Section 7.3). The Manual remains in draft form as of December 31, 2025 and has not been formally adopted by the Board of Directors. The organization does not yet have a separately adopted written document retention and destruction policy. Whistleblower protection: A draft whistleblower policy is included in the Policy and Procedures Manual (Section 3.8), providing for confidential reporting to the Executive Director or Board Chair and prohibiting retaliation against persons who report wrongdoing in good faith. As with the retention provision, the Manual remains in draft form as of December 31, 2025 and has not been formally adopted by the Board. Gift acceptance: The organization does not currently have a written gift acceptance policy. The Board of Directors expects to formally adopt the Policy and Procedures Manual and a standalone gift acceptance policy during the 2026 calendar year as part of its continuing governance review. Effective dates of any policies adopted in 2026 will be reflected in the TY2026 filing. Other Assets - Inventory Inventory consists of books held for resale by the organization. The books are authored by practitioners in the mental health field and are made available to program participants in furtherance of the organization's exempt educational purpose. No book sales revenue was recorded during 2025; inventory reflects books on hand at year end.