Fifth Epochal Fellowship Corporation
Public records show a registered, tax-exempt organization in good standing.
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 35Spendable reserves would cover 83.3 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 33% of income.
Income trend
15 of 15Income rose 24% on the year before.
Spending floor
15 of 1589% 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 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports 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)
- $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.
- $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.
- $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
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.
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.
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.
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.
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.
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.