Non-profit Details

Rock Creek Research and Development Laboratories Inc., dba L/L Research, is classified as a public charity under sections 509(a) (1) and 170(b) (1) (A) (vi) of the Internal Revenue Code and as such is exempt from income tax under section 501(c)(3) of the Internal Revenue Code. Contributions to L/L are deductible under section 170 of the Code. We are also qualified to receive tax-deductible bequests, devises, transfers and gifts under sections 2055, 2106 and 2522. Our Federal Identification Number is 31-0904716.

View our most recent IRS Form 990 filing.

Non-profit Mission

Dispassion is written into our organizational DNA.

In practice that means that we consider how to meet our mission by making the material available and accessible, but we do not hold objectives to increase sales or readership, nor do we evangelize or proselytize others. At heart, we are mission-oriented: we have a ministry to perform to the worldwide community of our readership specifically, and to the healing of the planet generally. You can read more about our mission in the FAQ, Tilting at Windmills, and the About Us page; and you can find a window into the spirit of our dispassion in #17.2.

Donations and Financials

Sources of Revenue

L/L Research is financially sustained through a mix of donations from supporters, book and retail sales, royalties, and financial disbursements made from a generous endowment granted in 2018.

For all published materials and books that we sell via our online store or other channels, we also offer completely free versions on our archive website. L/L Research believes that there should never be a financial barrier between the seeker and the spiritual information that we share. This has always been and will always be a central tenet of our ministry.

We are eternally grateful for support in all forms, financial and otherwise, including simple thoughts of love, support, and appreciation. You can learn more about how to support L/L Research financially on our Donations page where we also publish an annual thank you to all donors.


In 2018, an anonymous individual contacted us wishing to offer a generous gift to L/L Research beyond anything we ever could have imagined. Toward that end they gifted $1 million with the intention to establish a restricted endowment in order to secure the financial longevity of L/L Research. The gift was offered purely anonymously (to this day we have no idea of the identity of this generous benefactor) and with the only expectation being that we would put a portion of the returns from the funds toward our ongoing mission.

Generally, an endowment is a donation made to a non-profit organization meant to be used to generate investment income in order to support the organization in an ongoing fashion. There are various types of endowments and types of restrictions that can be placed on them. L/L Research’s Board of Directors worked with this anonymous individual to establish restrictions and strategies so that it would remain a viable source of support for L/L Research long into the future, including limited annual disbursements made from the endowment’s investment income.

Excepting specific and limited circumstances, and outside of the limited annual disbursements, the funds of this endowment are not available for L/L Research to spend. In other words, while on paper this $1 million is included in L/L Research’s assets, the funds are not liquid and not available for use. The restrictions placed on these funds are protected and enforced by the Board of Directors.

We cannot express the immensity of our gratitude that this financial blessing brings to our hearts. This anonymous donor has gifted both the organization and the readership a financial safety net that will ensure the longevity of L/L Research’s mission to steward and share this material so dear to all of us. It is a true blessing.

Financial Expenses

The largest percentage of L/L Research’s expenses goes toward salaries, wages, and benefits for paid directors and administrative staff to run our operation. L/L Research’s mission is primarily accomplished through human power, and we rely most intensively upon our small but dedicated staff. Here are just a few key examples of the types of services we are able to offer on a consistent basis thanks to the blessing of financial resources:

  • Library and Community Websites – At this website we host, maintain, and safeguard this vast resource of spiritually empowering information as a central hub for seekers interested in the Law of One and our broader library. Additionally we host and maintain a forum-based online community for readers worldwide at The Law of One Forum.
  • Book publishing – We publish books of our channeled and authored material (39 total presently), all of which we offer for free via this website or for purchase via our online store. We are also working on publishing audiobooks of our library.
  • Translation - We work to support a variety of generous translators who offer their services on a volunteer basis, acting as a resource for the translator and a central archive to publish the translations.
  • Seeker Ministry – We receive many emails from around the world on a daily basis, whether seeking clarification or insight about the information we publish, or support on their spiritual path, or simply sharing their story among a wide variety of requests and comments.
  • Volunteer Support – We coordinate with and support a variety of volunteers who help to fulfill, strengthen, and enhance the mission of L/L Research.
  • Some others – We also hold multiple annual gatherings, maintain a prison ministry, operate an online store and ship book orders, work with licensing partners, offer inspiration via social media, offer the Law of One podcast, and wear a dozen other hats in keeping L/L Research a fine-tuned, tip-top, healthy and whole organization in service to others.

If interested, and if you love bullet points, we publish a regular account of our work in our Blogworthy Report. There you can find out more about our activities and what reader support allows us to accomplish.

A note about the channeling service: taking the time to gather together to support and perform channeling is and always will be an unpaid, volunteer service.

Board of Directors

The L/L Research Board of Directors is responsible for upholding the organization’s mission and evolving vision. The board focuses on broad goals and mission-related objectives, reviews progress and challenges, exercises oversight and accountability of senior leadership, ensures ethical and legal integrity, approves the annual budget and reviews large expenditures, manages the organization’s long-term financial investments, and overall helps to support and ensure the spiritual tuning of the organization. The board accomplishes this by convening an Annual General Meeting (AGM), as well as other periodic board meetings.

As of September, 2021, the current officers and members of the Board of Directors include:

Jim McCarty – President Morris Hoagland – Vice President Beatriz Gonzales – Secretary Steve Engratt – Treasurer Suzanna Miller Gary Bean

Minutes from the 2023 Board of Directors AGM Meeting.