SPIRITUAL ARTS INSTITUTE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SPIRITUAL ARTS INSTITUTE (EIN 20-2549830)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-10
- IRS object ID
- 202403159349301515
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-10T02:44:29-00:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 834701792 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Lewis Sharpstone & Co | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5074 Tendilla Ave | AddressLine1Txt |
| City | Woodland Hills | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91364 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 202549830 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPIRITUAL ARTS INSTITUTE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SPIR | BusinessNameControlTxt |
| Phone | 7604871224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 ENCINITAS BLVD STE 206 | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIMITRI MORAITIS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7604871224 | PhoneNum |
| Signature | 2024-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LEWIS SHARPSTONE | PreparerPersonNm |
| PTIN | P02256953 | PTIN |
| Phone | 8185701960 | PhoneNum |
| Preparation | 2024-11-10 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DIMITRI MORAITIS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 ENCINITAS BLVD STE 206 | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,067,827 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.SPIRITUALARTS.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2005 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | TO OFFER HIGH QUALITY SPIRITUAL EDUCATION DESIGNED TO ASSIST THE SOUL IN ITS SPIRITUAL EVOLUTION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 20 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $689,882 | PYContributionsGrantsAmt |
| CY Contributions Grants | $580,502 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $428,112 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $462,445 | CYProgramServiceRevenueAmt |
| PY Investment Income | $522 | PYInvestmentIncomeAmt |
| CY Investment Income | $22 | CYInvestmentIncomeAmt |
| PY Other Revenue | $906 | PYOtherRevenueAmt |
| CY Other Revenue | $76 | CYOtherRevenueAmt |
| PY Total Revenue | $1,119,422 | PYTotalRevenueAmt |
| CY Total Revenue | $1,043,045 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $425,036 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $394,516 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $37,189 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $570,664 | PYOtherExpensesAmt |
| CY Other Expenses | $714,616 | CYOtherExpensesAmt |
| PY Total Expenses | $995,700 | PYTotalExpensesAmt |
| CY Total Expenses | $1,109,132 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $123,722 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$66,087 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $885,044 | TotalAssetsBOYAmt |
| Total Assets EOY | $769,344 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $290,014 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $240,401 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $595,030 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $528,943 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $779,893 | ExpenseAmt |
| Revenue | $462,445 | RevenueAmt |
| Desc | 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 8 NEW HEALERS EACH YEAR AND THE ADVANCED TRAINING, KINGDOM OF LIGHT PROGRAM CERTIFIES 8 ASSOCIATE TEACHERS EACH YEAR. IN ADDITION, 14 METAPHYSICIANS ARE CERTIFIED EACH YEAR. THE INSTITUTE PROVIDED SCHOLARSHIPS TO APPROXIMATELY 7 OF THE STUDENT POPULATION. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $155,352 | ExpenseAmt |
| Revenue | $76 | RevenueAmt |
| Desc | PUBLISHING THE INSTITUTE PUBLISHES AND SELLS BOOKS, BOTH PHYSICAL BOOKS AND AUDIO BOOKS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $935,245 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (true) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THE ORGANIZATION | PersonNm |
| Phone | 7604871224 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 527 ENCINITAS BLVD 206 | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DIMITRI MORAITIS | ||||||
| DIRECTOR, PRESIDENT | 060.00 | Yes (X) | Yes (X) | $143,458 | $0 | $0 |
| BARBARA MARTIN | ||||||
| DIRECTOR, PRESIDENT EMERIT | 010.00 | Yes (X) | $8,057 | $0 | $0 | |
| PATRICIA BOWMAN | ||||||
| DIRECTOR, SECRETARY | 005.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MELINDA NOBLE | ||||||
| DIRECTOR | 005.00 | Yes (X) | $0 | $0 | $0 | |
| NEIL MINTZ | ||||||
| DIRECTOR | 040.00 | Yes (X) | $0 | $0 | $0 | |
| MICHELLE WEBER | ||||||
| DIRECTOR, TREASURER | 005.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| APRIL OQUENDA | ||||||
| DIRECTOR | 005.00 | Yes (X) | $0 | $0 | $0 | |
| GRACEANNA JONES | ||||||
| DIRECTOR | 005.00 | Yes (X) | $0 | $0 | $0 | |
| TRUPTI MULTANI | ||||||
| DIRECTOR | 005.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $151,515 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOSAIC | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4615 TORREY CIRCLE | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92130 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | STRATEGIC CONSULTING | ServicesDesc |
| Compensation | $106,875 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $580,502 | AllOtherContributionsAmt |
| Total Contributions | $580,502 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLASSES AND WORKSHOPS | Desc |
| Business | 611430 | BusinessCd |
| Total Revenue Column | $462,445 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $462,445 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $462,445 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22 | TotalRevenueColumnAmt |
| Exclusion | $22 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $24,858 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $24,782 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $76 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,043,045 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $462,521 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $22 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $151,515 | TotalAmt |
| Program Services | $132,059 | ProgramServicesAmt |
| Management And General | $16,696 | ManagementAndGeneralAmt |
| Fundraising | $2,760 | FundraisingAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $197,110 | TotalAmt |
| Program Services | $171,799 | ProgramServicesAmt |
| Management And General | $21,719 | ManagementAndGeneralAmt |
| Fundraising | $3,592 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,615 | TotalAmt |
| Program Services | $10,468 | ProgramServicesAmt |
| Management And General | $5,649 | ManagementAndGeneralAmt |
| Fundraising | $498 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,276 | TotalAmt |
| Program Services | $21,372 | ProgramServicesAmt |
| Management And General | $7,026 | ManagementAndGeneralAmt |
| Fundraising | $878 | FundraisingAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395 | TotalAmt |
| Management And General | $395 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,198 | TotalAmt |
| Management And General | $28,198 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees For Services Prof Fundraising | FeesForServicesProfFundraising |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,768 | TotalAmt |
| Program Services | $113,072 | ProgramServicesAmt |
| Management And General | $11,391 | ManagementAndGeneralAmt |
| Fundraising | $4,305 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,620 | TotalAmt |
| Program Services | $128,358 | ProgramServicesAmt |
| Fundraising | $14,262 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,122 | TotalAmt |
| Program Services | $7,359 | ProgramServicesAmt |
| Management And General | $8,343 | ManagementAndGeneralAmt |
| Fundraising | $420 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,668 | TotalAmt |
| Program Services | $46,901 | ProgramServicesAmt |
| Management And General | $7,347 | ManagementAndGeneralAmt |
| Fundraising | $3,420 | FundraisingAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $107,455 | TotalAmt |
| Program Services | $85,964 | ProgramServicesAmt |
| Management And General | $17,193 | ManagementAndGeneralAmt |
| Fundraising | $4,298 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76 | TotalAmt |
| Program Services | $76 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,631 | TotalAmt |
| Program Services | $4,214 | ProgramServicesAmt |
| Management And General | $324 | ManagementAndGeneralAmt |
| Fundraising | $93 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,847 | TotalAmt |
| Program Services | $3,399 | ProgramServicesAmt |
| Management And General | $7,199 | ManagementAndGeneralAmt |
| Fundraising | $249 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| RETREAT | $105,639 | $105,639 | ||
| LICENSE FEES | $48,996 | $48,996 | ||
| MERCHANT FEES | $24,138 | $21,724 | $2,414 | |
| DUES AND SUBSCRIPTIONS | $11,595 | $6,377 | $5,218 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,468 | TotalAmt |
| Program Services | $27,468 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,109,132 | TotalAmt |
| Program Services | $935,245 | ProgramServicesAmt |
| Management And General | $136,698 | ManagementAndGeneralAmt |
| Fundraising | $37,189 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $300,187 | BOYAmt |
| EOY | $288,529 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,066 | BOYAmt |
| EOY | $45,088 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $126,189 | BOYAmt |
| EOY | $137,601 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,050 | BOYAmt |
| EOY | $11,201 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,733 | BOYAmt |
| EOY | $40,610 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $157,401 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $143,520 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,511 | BOYAmt |
| EOY | $13,881 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,812 | BOYAmt |
| EOY | $187,463 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $48,496 | BOYAmt |
| EOY | $44,971 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885,044 | BOYAmt |
| EOY | $769,344 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,291 | BOYAmt |
| EOY | $31,125 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,911 | BOYAmt |
| EOY | $21,813 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $251,812 | BOYAmt |
| EOY | $187,463 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $290,014 | BOYAmt |
| EOY | $240,401 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $595,030 | BOYAmt |
| EOY | $528,943 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $595,030 | BOYAmt |
| EOY | $528,943 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885,044 | BOYAmt |
| EOY | $769,344 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$66,087 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $323,308 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $793,654 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $766,909 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $689,881 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $580,502 | CurrentTaxYearAmt |
| Total | $3,154,254 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $381,792 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $363,950 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $426,323 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $444,570 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $487,303 | CurrentTaxYearAmt |
| Total | $2,103,938 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $705,100 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,157,604 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,193,232 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,134,451 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,067,805 | CurrentTaxYearAmt |
| Total | $5,258,192 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $182,629 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $540,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,035 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,720 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $207,095 | CurrentTaxYearAmt |
| Total | $1,223,979 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $182,629 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $540,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $26,035 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $267,720 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $207,095 | CurrentTaxYearAmt |
| Total | $1,223,979 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,034,213 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $302 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22 | CurrentTaxYearAmt |
| Total | $1,294 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $302 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $425 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $23 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $522 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22 | CurrentTaxYearAmt |
| Total | $1,294 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $705,402 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,158,029 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,193,255 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,134,973 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,067,827 | CurrentTaxYearAmt |
| Total | $5,259,486 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.76700 | PublicSupportCY509Pct |
| Public Support PY509 | 0.76550 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00050 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $15,994 | OtherCostOrOtherBasisAmt |
| Depreciation | $15,994 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $101,964 | OtherCostOrOtherBasisAmt |
| Depreciation | $95,341 | DepreciationAmt |
| Book Value | $6,623 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $32,185 | DepreciationAmt |
| Book Value | $7,258 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,881 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (2 entries)
| DescDesc |
|---|
| Financial derivatives and other financial products |
| Closely-held equity interests |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSITS | $6,719 |
| ARTWORK | $17,444 |
| PREPAIDS - LICENSING FEES | $6,010 |
| PREPAIDS - OTHER | $14,798 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $44,971 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Federal income taxes | |
| RIGHT OF USE - LEASE LIABILITY | $187,463 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $187,463 | TotalLiabilityAmt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| BARBARA MARTIN LIVING TRUST | |||
| SEE PART IV | $13,333 | LICENSING FEE | false |
| DIMITRI MORAITIS LIVING TRUST | |||
| SEE PART IV | $12,083 | LICENSING FEE | false |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV Line 1/2 | DURING 2022, SPIRITUAL ARTS INSTITUTE INSTITUTE ENTERED INTO TWO AGREEMENTS WITH THE BARBARA MARTIN LIVING TRUST MARTIN IN WHICH THE GRANTOR BENEFICIARY IS FOUNDER AND DIRECTOR BARBARA MARTIN AS WELL AS THE DIMITRI MORAITIS LIVING TRUST MORAITIS IN WHICH THE GRANTOR BENEFICIARY IS FOUNDER, DIRECTOR, AND PRESIDENT DIMITRI MORAITIS. THE TWO AGREEMENTS ARE AS FOLLOWS A PUBLISHING AGREEMENT AND B INTELLECTUAL PROPERTY LICENSE AGREEMENT. MARTIN AND MORAITIS ARE AUTHORS OF CERTAIN BOOKS THAT THE INSTITUTE ARE SELLING AS WELL AS USE IN THEIR PROGRAMS. IN ADDITION, MARTIN AND MORAITIS OWN CERTAIN INTELLECTUAL PROPERTY THAT INCLUDES BOOKS, CURRICULUM, LESSONS, VIDEO RECORDINGS AMONG OTHER PROPERTY THAT HAVE BEEN USED IN THE INSTITUTES PROGRAMS. PRIOR TO 2022 YEAR, SUCH INTELLECTUAL PROPERTY WAS USED BY THE INSTITUTE FREE OF CHARGE. |
| Part IV Line 1/2 | RESPECTIVELY, BOTH BARBARA MARTIN AND DIMITRI MORAITIS WERE PAID 13,333 AND 12,083 PURSUANT TO INTELLECTUAL PROPERTY AGREEMENT AND NO AMOUNTS WERE PAID DURING THE YEAR PURSUANT TO PUBLISHING AGREEMENT. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, Line 2 | OFFICERS AND DIRECTORS BARBARA MARTIN AND DIMITRI MORAITIS ARE WRITING PARTNERS. |
| Form 990, Part VI, Section A, Line 8B | PART VI, QUESTION 8B 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, OPERATIONS 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 15A | RESEARCH WAS CONDUCTED BY THE BOARD REGARDING EXECUTIVE DIRECTOR E.D.S COMPENSATION IN SAN DIEGO COUNTY AND THE BOARD FEELS THE ORGANIZATIONS EXECUTIVE DIRECTORS 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 NONPROFITS MISSION AND SUCCESS AND THE EXECUTIVE DIRECTOR IS UNIQUELY QUALIFIED FOR THIS ROLE. |
| Form 990, Part VI, Section B, Line 15B | LINE 15B 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 ORGANIZATIONS FORM 1023 AND LATEST 3 YEARS OF FORM 990 ARE AVAIALABLE UPON REQUEST. |
| Form 990, Part IX, Line 11G | THIS ITEM COMPRISED THE FOLLOWING STRATEGIC PLANNING CONSULTING 106,874, PUBLISHING CONSULTING 21,894. |
| Form 990, Part VI, Section B, Line 12 13 | THE CONFLICT-OF-INTEREST POLICY AND WRITTEN WHISTLEBLOWER POLICY WAS ADOPTED BY THE ORGANIZATION IN JULY 2024. |