2026-06-03T14:33:29-05:00 2025-12-31 760722072 FOUMBERG JUNEJA ROCHER & CO PC 16311 VENTURA BLVD SUITE 1180 ENCINO CA 91436 990 2025-01-01 202549830 SPIRITUAL ARTS INSTITUTE SPIR 7604871224 527 ENCINITAS BLVD 206 ENCINITAS CA 92024 DIMITRI MORAITIS PRESIDENT 7604871224 2026-06-02 1 MARK A LUCHT CPA P00112942 8189816100 2026-06-02 2025 2025-03-06 01:10:19Z DIMITRI MORAITIS 527 ENCINITAS BLVD 206 ENCINITAS CA 92024 1189541 0 X HTTP://WWW.SPIRITUALARTS.ORG X 2005 CA TO OFFER HIGH QUALITY SPIRITUAL EDUCATION DESIGNED TO ASSIST THE SOUL IN ITS SPIRITUAL EVOLUTION. 6 5 10 20 0 0 818986 652793 475879 472240 22 1174 11333 -2011 1306220 1124196 0 0 0 0 407878 387016 0 0 40559 797207 741545 1205085 1128561 101135 -4365 797971 733678 167893 107965 630078 625713 THE GOAL IS TO HELP PEOPLE FROM ALL WALKS OF LIFE ACCELERATE THEIR SPIRITUAL UNDERSTANDING AND UNFOLDMENT BY OFFERING BOOKS AND TEACHING MATERIALS AS WELL AS CERTIFICATION PROGRAMS IN PERSONAL SPIRITUAL DEVELOPMENT, SPIRITUAL HEALING AND SPIRITUAL TEACHING. 0 0 827237 472240 EDUCATION AND CERTIFICATION: SPIRITUAL ARTS INSTITUTE (THE INSTITUTE) PROVIDED OVER 200 STUDENTS HIGH QUALITY SPIRITUAL EDUCATION THROUGH OVER 200 CLASSES AND WORKSHOPS BOTH ON-LINE AND IN-PERSON. THEIR DIRECT DIVINE LIGHT HEALING PROGRAM CERTIFIES 12 NEW HEALERS THIS YEAR AND THE ADVANCED TRAINING, KINGDOM OF LIGHT PROGRAM CERTIFIES 21 TEACHERS THIS YEAR. IN ADDITION, 13 METAPHYSICIANS ARE CERTIFIED THIS YEAR. THE INSTITUTE PROVIDED SCHOLARSHIPS TO APPROXIMATELY 8% OF THE STUDENT POPULATION. 121434 PUBLISHING: THE INSTITUTE PUBLISHES AND SELLS BOOKS, BOTH PHYSICAL BOOKS AND AUDIO BOOKS. 948671 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 1 0 0 CA X X THE ORGANIZATION 7604871224 527 ENCINITAS BLVD 206 ENCINITAS CA 92024 DIMITRI MORAITIS DIRECTOR, PRESIDENT 60.00 X X 157187 0 0 PATRICIA BOWMAN DIRECTOR, SECRETARY 5.00 X X 0 0 0 MICHELLE WEBER DIRECTOR, TREASURER 5.00 X X 0 0 0 APRIL OQUENDA DIRECTOR 5.00 X 0 0 0 TRUPTI MULTANI DIRECTOR 5.00 X 0 0 0 NEIL MINTZ DIRECTOR 40.00 X 0 0 0 157187 0 0 1 0 1 0 MOSAIC 4615 TORREY CIRCLE SAN DIEGO CA 92130 STRATEGIC CONSULTING 118583 1 652793 652793 CLASSES AND WORKSHOPS 611430 472240 472240 472240 24 24 26694 25544 1150 1150 1150 37790 39801 -2011 -2011 1124196 470229 0 1174 X 157187 136920 16628 3639 200740 174857 21236 4647 29089 21235 6981 873 6458 6458 34735 34735 118583 103293 12545 2745 181209 163088 18121 11415 2723 8364 328 70639 58168 9536 2935 92880 74304 14861 3715 3502 3502 10681 9719 748 214 11649 3055 8340 254 RETREAT 103923 103923 LICENSE FEE 48996 48996 MERCHANT FEES 29519 26567 2952 DUES AND SUBSCRIPTIONS 10586 5822 4764 6770 6041 593 136 1128561 948671 139331 40559 234243 306482 45111 45134 240623 174625 66731 57817 54067 40508 198658 158830 9251 39828 113755 29777 34190 39507 797971 733678 38074 48723 16064 29465 113755 29777 167893 107965 X 630078 625713 630078 625713 797971 733678 -4365 0 X 0 0 0 X 766909 689881 580502 818986 652793 3509071 426323 444570 487303 519084 510030 2387310 1193232 1134451 1067805 1338070 1162823 5896381 26035 267720 207095 231126 319325 1051301 0 26035 267720 207095 231126 319325 1051301 4845080 23 522 22 22 24 613 23 522 22 22 24 613 1193255 1134973 1067827 1338092 1162847 5896994 0.82160 0.78390 0.00010 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15994 15994 0 143220 103681 39539 39444 39155 289 39828 SECURITY DEPOSITS 6719 ARTWORK 17444 PREPAIDS - LICENSING FEES 4906 PREPAIDS - OTHER 10438 39507 RIGHT OF USE - LEASE LIABILITY 29777 29777 X X X X 0 0 0 0 0 0 0 0 0 DIMITRI MORAITIS DIRECTOR, PRESIDENT 157187 0 0 0 0 0 0 0 0 0 157187 0 0 0 DIMITRI MORAITIS LIVING TRUST SEE PART V 44667 LICENSING FEE 0 PART IV, LINE 1: DURING 2022, SPIRITUAL ARTS INSTITUTE (INSTITUTE) ENTERED INTO TWO AGREEMENTS WITH THE DIMITRI MORAITIS LIVING TRUST (MORAITIS), IN WHICH THE GRANTOR AND BENEFICIARY IS FOUNDER, DIRECTOR, AND PRESIDENT DIMITRI MORAITIS. THE TWO AGREEMENTS ARE AS FOLLOWS: (A) PUBLISHING AGREEMENT AND (B) INTELLECTUAL PROPERTY LICENSE AGREEMENT. MORAITIS IS THE AUTHOR OF CERTAIN BOOKS THAT THE INSTITUTE IS SELLING AS WELL AS USING IN ITS PROGRAMS. IN ADDITION, MORAITIS OWNS CERTAIN INTELLECTUAL PROPERTY (INCLUDING BOOKS, CURRICULUM, LESSONS, VIDEO AND RECORDINGS, AMONG OTHER PROPERTY) THAT HAVE BEEN USED IN THE INSTITUTE'S PROGRAMS. PRIOR TO 2022, SUCH INTELLECTUAL PROPERTY WAS USED BY THE INSTITUTE FREE OF CHARGE.PART IV, LINE 1: DIMITRI MORAITIS WAS PAID $44,667 PURSUANT TO THE INTELLECTUAL PROPERTY LICENSE AGREEMENT. NO AMOUNTS WERE PAID PURSUANT TO THE PUBLISHING AGREEMENT. IN ADDITION, AT THE END OF THE 2025 TAX YEAR, THERE IS APPROXIMATELY $21,000 OF LICENSE FEES DUE TO MORAITIS. FORM 990, PART VI, SECTION A, LINE 8B PART VI, QUESTION 8(B) WAS ANSWERED NO AS THERE WERE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE CPA WHO SENDS A DRAFT TO THE PRESIDENT, STRATEGIC CONSULTANT, TREASURER, AND OUTSIDE ACCOUNTANT FOR THEIR REVIEW. ANY COMMENTS RAISED BY ANY OF THEM WILL BE DISCUSSED WITH THE CPA AND ANY NECESSARY CHANGES WILL BE MADE TO THE RETURN PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL REVIEW PROCESS EACH MAY, AND IMMEDIATE DISCLOSURE OF ANY NEW CONFLICTS AS THEY ARISE. ALL DISCLOSURES ARE REVIEWED BY THE BOARD OF DIRECTORS, WITH INDIVIDUALS REQUIRED TO RECUSE THEMSELVES FROM RELATED DECISIONS. ALL RECORDS ARE MAINTAINED ACCORDING TO THE INSTITUTE'S POLICIES, AND ANY EXCEPTIONS MUST BE APPROVED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A RESEARCH WAS CONDUCTED BY THE BOARD REGARDING EXECUTIVE DIRECTOR (E.D.'S) COMPENSATION IN SAN DIEGO COUNTY AND THE BOARD FEELS THE ORGANIZATION'S EXECUTIVE DIRECTOR'S COMPENSATION IS WELL WITHIN THE RANGE OF E.D.'S COMPENSATION IN SAN DIEGO COUNTY. IT SHOULD BE NOTED THAT SALARY INCLUDES THE EXECUTIVE DIRECTOR ROLE ALSO AS SPIRITUAL DIRECTOR, WITH RESPONSIBILITIES TO TEACH AND LEAD THE EDUCATIONAL CURRICULUM. THIS POSITION IS INTEGRAL TO THE NONPROFIT'S MISSION AND SUCCESS AND THE EXECUTIVE DIRECTOR IS UNIQUELY QUALIFIED FOR THIS ROLE. FORM 990, PART VI, SECTION B, LINE 15B: LINE 15(B) WAS ANSWERED ''NO'' AS NO OTHER OFFICERS OR KEY EMPLOYEES AS DEFINED IN FORM 990 INSTRUCTIONS WERE COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FORM 1023 AND LATEST 3 YEARS OF FORM 990 ARE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G STRATEGIC SERVICES: PROGRAM SERVICE EXPENSES 103,293. MANAGEMENT AND GENERAL EXPENSES 12,545. FUNDRAISING EXPENSES 2,745. TOTAL EXPENSES 118,583.