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Passes our checks

Fifth Epochal Fellowship Corporation

EIN 36-6065800 · Reno, NV

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE FELLOWSHIP IS COMMITTED TO THE IDEAL OF SPIRITUAL UNITY, WHICH EMBRACES RELIGIOUS FREEDOM AND DIVERSITY, AS EMBODIED IN THE TEACHINGS OF THE URANTIA BOOK. ITS FOCUS IS FELLOWSHIP AND THE DISSEMINATION AND STUDY OF THE URANTIA BOOK AND ITS TEACHINGS.

Income
$616,101
Spending
$414,494
Spent on programs
90%
Reserves
83.3 months of spending
Largest source of income
donations and private grants, 73%
Employees
1
Highest pay
$73,750, asst secretary/executive director

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 88% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 83.3 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 33% of income.

  • Income trend

    15 of 15

    Income rose 24% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 95% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $294,063 spent. FIFTH EPOCHAL FELLOWSHIP IS A VOLUNTARY AND FRATERNAL ASSOCIATION OF BELIEVERS IN THE TEACHINGS OF THE URANTIA BOOK. AS SUCH, IT FACILITATES FELLOWSHIP AMONG READERS OF THE BOOK AND FOSTERS THE DEVELOPMENT OF A RELIGION, PHILOSOPHY, AND COSMOLOGY, WHICH ARE OCMMENSURATE WITH THE DEVELOPMENT OF CIVILIZATION.
  2. $33,992 spent. GRANTS TO ORGANIZATIONS AND INDIVIDUALS IN THE UNITED STATES AND AFRICA ENABLED GROUPS AND INDIVIDUALS ON THE LOCAL LEVEL TO SUPPORT THE MISSION OF THE FELLOWSHIP.
  3. $42,795 spent. THE URANTIA BOOK FELLOWSHIP FOCUSES ON THE DISSEMINATION OF THE URANTIA BOOK AND BRINGING PEOPLE TOGETHER WHO READ AND BELIEVE IN THE BOOK. THE FELLOWSHIPS SCHOLARLY WEBSITE SERVES 120,000 PEOPLE PER MONTH, WHERE THE BOOK IN ALL FORMATS, INCLUDING AUDIO, IS MADE FREELY AVAILAIBLE TO EVERYONE. THE FELLOWSHIP EMAILS A MONTHLY NEWSLETTER TO 8,000 SUBSCRIBERS AND MAILS QUALITY PUBLICATIONS THREE TIMES A YEAR TO 2,300 MEMBERS AND DONORS. THE ORGANIZATION MAINTAINS AN ONLINE DIRECTORY OF 350 ACITVE STUDY GROUPS AND SPONSORS AND PARTICIPATES IN DOZENS OF EXHIBITIONS AND PUBLIC GATHERINGS EACH YEAR, UTILIZING HUNDREDS OF VOLUNTEERS TO EXPOSE THE BOOK TO THOUSANDS OF POTENTIAL READERS.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1959.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.