2024-11-10T02:44:29-00:00 2023-12-31 834701792 Lewis Sharpstone & Co 5074 Tendilla Ave Woodland Hills CA 91364 990 2023-01-01 202549830 SPIRITUAL ARTS INSTITUTE SPIR 7604871224 527 ENCINITAS BLVD STE 206 ENCINITAS CA 92024 DIMITRI MORAITIS PRESIDENT 7604871224 2024-11-10 true LEWIS SHARPSTONE P02256953 8185701960 2024-11-10 X 2023 2024-10-15 13:58:12Z DIMITRI MORAITIS 527 ENCINITAS BLVD STE 206 ENCINITAS CA 92024 1067827 false X HTTP://WWW.SPIRITUALARTS.ORG X 2005 CA TO OFFER HIGH QUALITY SPIRITUAL EDUCATION DESIGNED TO ASSIST THE SOUL IN ITS SPIRITUAL EVOLUTION. 9 7 10 20 0 689882 580502 428112 462445 522 22 906 76 1119422 1043045 0 0 425036 394516 0 37189 570664 714616 995700 1109132 123722 -66087 885044 769344 290014 240401 595030 528943 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. false false 779893 462445 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. 155352 76 PUBLISHING THE INSTITUTE PUBLISHES AND SELLS BOOKS, BOTH PHYSICAL BOOKS AND AUDIO BOOKS. 935245 true true false false false false false false false false true false false true true false false false false false false false false false false false false false false false false false false false false true false false false false false false false false false false false true 9 0 10 true false false false false false false false false false false false false X 9 7 true false false false false false false true false false false true false false false true false false CA X X THE ORGANIZATION 7604871224 527 ENCINITAS BLVD 206 ENCINITAS CA 92024 DIMITRI MORAITIS DIRECTOR, PRESIDENT 060.00 X X 143458 0 0 BARBARA MARTIN DIRECTOR, PRESIDENT EMERIT 010.00 X 8057 0 0 PATRICIA BOWMAN DIRECTOR, SECRETARY 005.00 X X 0 0 0 MELINDA NOBLE DIRECTOR 005.00 X 0 0 0 NEIL MINTZ DIRECTOR 040.00 X 0 0 0 MICHELLE WEBER DIRECTOR, TREASURER 005.00 X X 0 0 0 APRIL OQUENDA DIRECTOR 005.00 X 0 0 0 GRACEANNA JONES DIRECTOR 005.00 X 0 0 0 TRUPTI MULTANI DIRECTOR 005.00 X 0 0 0 151515 1 false false false MOSAIC 4615 TORREY CIRCLE SAN DIEGO CA 92130 STRATEGIC CONSULTING 106875 1 580502 580502 CLASSES AND WORKSHOPS 611430 462445 462445 462445 22 22 24858 24782 76 76 1043045 462521 22 X 0 0 0 0 151515 132059 16696 2760 0 197110 171799 21719 3592 0 16615 10468 5649 498 29276 21372 7026 878 0 395 395 28198 28198 0 0 128768 113072 11391 4305 142620 128358 14262 16122 7359 8343 420 57668 46901 7347 3420 0 107455 85964 17193 4298 76 76 0 0 0 0 4631 4214 324 93 10847 3399 7199 249 RETREAT 105639 105639 LICENSE FEES 48996 48996 MERCHANT FEES 24138 21724 2414 DUES AND SUBSCRIPTIONS 11595 6377 5218 27468 27468 1109132 935245 136698 37189 300187 288529 45066 45088 126189 137601 13050 11201 81733 40610 157401 143520 18511 13881 251812 187463 48496 44971 885044 769344 12291 31125 25911 21813 251812 187463 290014 240401 X 595030 528943 595030 528943 885044 769344 -66087 X false false false X 323308 793654 766909 689881 580502 3154254 381792 363950 426323 444570 487303 2103938 705100 1157604 1193232 1134451 1067805 5258192 182629 540500 26035 267720 207095 1223979 182629 540500 26035 267720 207095 1223979 4034213 302 425 23 522 22 1294 0 302 425 23 522 22 1294 0 0 705402 1158029 1193255 1134973 1067827 5259486 0.76700 0.76550 0.00020 0.00050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15994 15994 101964 95341 6623 39443 32185 7258 13881 Financial derivatives and other financial products Closely-held equity interests SECURITY DEPOSITS 6719 ARTWORK 17444 PREPAIDS - LICENSING FEES 6010 PREPAIDS - OTHER 14798 44971 Federal income taxes RIGHT OF USE - LEASE LIABILITY 187463 187463 BARBARA MARTIN LIVING TRUST SEE PART IV 13333 LICENSING FEE false DIMITRI MORAITIS LIVING TRUST SEE PART IV 12083 LICENSING FEE false 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. 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.