SPIRITUAL ARTS INSTITUTE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SPIRITUAL ARTS INSTITUTE (EIN 20-2549830)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-08-22
- IRS object ID
- 202542349349301464
- Schema version
- 2024v5.2
- 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 | 2025-08-22T15:57:33-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 834701972 | 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 | 5850 CANOGA AVE STE 400 | AddressLine1Txt |
| City | WOODLAND HILLS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91367 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 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 | 2025-08-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| PTIN | P02256953 | PTIN |
| Phone | 8185701960 | PhoneNum |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 206 | AddressLine1Txt |
| City | ENCINITAS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92024 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,338,092 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | 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 | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 10 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $580,502 | PYContributionsGrantsAmt |
| CY Contributions Grants | $818,986 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $462,445 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $475,879 | CYProgramServiceRevenueAmt |
| PY Investment Income | $22 | PYInvestmentIncomeAmt |
| CY Investment Income | $22 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $11,333 | CYOtherRevenueAmt |
| PY Total Revenue | $1,042,969 | PYTotalRevenueAmt |
| CY Total Revenue | $1,306,220 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $394,516 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $407,878 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $46,542 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $714,616 | PYOtherExpensesAmt |
| CY Other Expenses | $797,207 | CYOtherExpensesAmt |
| PY Total Expenses | $1,109,132 | PYTotalExpensesAmt |
| CY Total Expenses | $1,205,085 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$66,163 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $101,135 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $769,344 | TotalAssetsBOYAmt |
| Total Assets EOY | $797,971 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $240,401 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $167,893 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $528,943 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $630,078 | 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 | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $870,373 | ExpenseAmt |
| Revenue | $475,879 | 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 THIS 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 | $141,900 | ExpenseAmt |
| Revenue | $11,333 | 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 | $1,012,273 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 11 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 10 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (8 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 | 60.00 | Yes (X) | Yes (X) | $155,483 | $0 | $0 |
| BARBARA MARTIN TO MAY 2024 | ||||||
| DIRECTOR, PRESIDENT EMERIT | 10.00 | Yes (X) | $4,271 | $0 | $0 | |
| PATRICIA BOWMAN | ||||||
| DIRECTOR, SECRETARY | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MICHELLE WEBER | ||||||
| DIRECTOR, TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| APRIL OQUENDA | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| GRACEANNA JONES TO OCT 2024 | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| TRUPTI MULTANI | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| NEIL MINTZ | ||||||
| DIRECTOR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $159,754 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | 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 | $105,042 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $818,986 | AllOtherContributionsAmt |
| Noncash Contributions | $52,375 | NoncashContributionsAmt |
| Total Contributions | $818,986 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLASSES AND WORKSHOPS | Desc |
| Business | 611430 | BusinessCd |
| Total Revenue Column | $475,879 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $475,879 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $475,879 | 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 | $43,205 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $31,872 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,333 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $11,333 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,306,220 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $487,212 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $22 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $159,754 | TotalAmt |
| Program Services | $139,327 | ProgramServicesAmt |
| Management And General | $16,866 | ManagementAndGeneralAmt |
| Fundraising | $3,561 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $217,446 | TotalAmt |
| Program Services | $189,642 | ProgramServicesAmt |
| Management And General | $22,957 | ManagementAndGeneralAmt |
| Fundraising | $4,847 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,678 | TotalAmt |
| Program Services | $22,395 | ProgramServicesAmt |
| Management And General | $7,363 | ManagementAndGeneralAmt |
| Fundraising | $920 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $689 | TotalAmt |
| Program Services | $689 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,909 | TotalAmt |
| Management And General | $39,909 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,362 | TotalAmt |
| Program Services | $113,785 | ProgramServicesAmt |
| Management And General | $12,035 | ManagementAndGeneralAmt |
| Fundraising | $2,542 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,651 | TotalAmt |
| Program Services | $167,986 | ProgramServicesAmt |
| Fundraising | $18,665 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,507 | TotalAmt |
| Program Services | $3,038 | ProgramServicesAmt |
| Management And General | $8,313 | ManagementAndGeneralAmt |
| Fundraising | $2,156 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,327 | TotalAmt |
| Program Services | $83,849 | ProgramServicesAmt |
| Management And General | $12,352 | ManagementAndGeneralAmt |
| Fundraising | $7,126 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,955 | TotalAmt |
| Program Services | $75,164 | ProgramServicesAmt |
| Management And General | $15,033 | ManagementAndGeneralAmt |
| Fundraising | $3,758 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,250 | TotalAmt |
| Program Services | $4,250 | ProgramServicesAmt |
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 | $8,956 | TotalAmt |
| Program Services | $2,631 | ProgramServicesAmt |
| Management And General | $6,123 | ManagementAndGeneralAmt |
| Fundraising | $202 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| RETREAT | $117,604 | $117,604 | ||
| LICENSE FEE | $48,995 | $48,995 | ||
| MERCHANT FEES | $25,481 | $22,933 | $2,548 | |
| DUES AND SUBSCRIPTIONS | $9,851 | $5,418 | $4,433 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,039 | TotalAmt |
| Program Services | $10,353 | ProgramServicesAmt |
| Management And General | $562 | ManagementAndGeneralAmt |
| Fundraising | $124 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,205,085 | TotalAmt |
| Program Services | $1,012,273 | ProgramServicesAmt |
| Management And General | $146,270 | ManagementAndGeneralAmt |
| Fundraising | $46,542 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $288,529 | BOYAmt |
| EOY | $234,243 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,088 | BOYAmt |
| EOY | $45,111 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,601 | BOYAmt |
| EOY | $240,623 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,201 | BOYAmt |
| EOY | $66,731 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,610 | BOYAmt |
| EOY | $54,067 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $157,401 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $148,150 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,881 | BOYAmt |
| EOY | $9,251 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,463 | BOYAmt |
| EOY | $113,755 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,971 | BOYAmt |
| EOY | $34,190 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $769,344 | BOYAmt |
| EOY | $797,971 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,125 | BOYAmt |
| EOY | $38,074 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,813 | BOYAmt |
| EOY | $16,064 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $187,463 | BOYAmt |
| EOY | $113,755 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $240,401 | BOYAmt |
| EOY | $167,893 | 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 | $528,943 | BOYAmt |
| EOY | $630,078 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $528,943 | BOYAmt |
| EOY | $630,078 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $769,344 | BOYAmt |
| EOY | $797,971 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $101,135 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | 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 | $793,654 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $766,909 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $689,881 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $580,502 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $818,986 | CurrentTaxYearAmt |
| Total | $3,649,932 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $363,950 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $426,323 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $444,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $487,303 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $519,084 | CurrentTaxYearAmt |
| Total | $2,241,230 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,157,604 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,193,232 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,134,451 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,067,805 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,338,070 | CurrentTaxYearAmt |
| Total | $5,891,162 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $540,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,035 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $267,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $207,095 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $231,126 | CurrentTaxYearAmt |
| Total | $1,272,476 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $540,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $26,035 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $267,720 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $207,095 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $231,126 | CurrentTaxYearAmt |
| Total | $1,272,476 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,618,686 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $425 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $522 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22 | CurrentTaxYearAmt |
| Total | $1,014 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $425 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $23 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $522 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22 | CurrentTaxYearAmt |
| Total | $1,014 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,158,029 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,193,255 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,134,973 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,067,827 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,338,092 | CurrentTaxYearAmt |
| Total | $5,892,176 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.78390 | PublicSupportCY509Pct |
| Public Support PY509 | 0.76700 | PublicSupportPY509Pct |
| Investment Income CY | 0.00020 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | 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 |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $101,964 | OtherCostOrOtherBasisAmt |
| Depreciation | $96,487 | DepreciationAmt |
| Book Value | $5,477 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,443 | OtherCostOrOtherBasisAmt |
| Depreciation | $35,669 | DepreciationAmt |
| Book Value | $3,774 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $9,251 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | RIGHT OF USE - LEASE LIABILITY | Desc |
| Amt | $113,755 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $113,755 | TotalLiabilityAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIMITRI MORAITIS | PersonNm |
| Title | DIRECTOR, PRESIDENT | TitleTxt |
| Base Compensation Filing Org | $155,483 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $155,483 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
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 | $8,750 | LICENSING FEE | 0 |
| DIMITRI MORAITIS LIVING TRUST | |||
| SEE PART IV | $29,166 | LICENSING FEE | 0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, LINE 1/2: | FormAndLineReferenceDesc |
| Explanation | 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 INSTITUTE'S 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 $8,750 AND $29,166 RESPECTIVELY PURSUANT TO THE INTELLECTUAL PROPERTY AGREEMENT. NO AMOUNTS WERE PAID PURSUANT TO THE PUBLISHING AGREEMENT. IN ADDITION, AT THE END OF THE 2024 TAX YEAR, THERE IS APPROXIMATELY 18,000 OF LICENSE FEES DUE TO MORAITIS. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $25,544 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Column (b): | FormAndLineReferenceDesc |
| Explanation | THE TOTAL NUMBER ON COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. | ExplanationTxt |
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 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, 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 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 VI, Section B, Lines 12 & 13: | THE CONFLICT-OF-INTEREST POLICY, DOCUMENT RETENTION AND DESTRUCTION POLICY, AND WRITTEN WHISTLEBLOWER POLICY WERE ADOPTED BY THE ORGANIZATION IN MAY 2024. |
| Form 990, Part IX, line 11g | STRATEGIC AND OPERATIONS CONSULTING: Program service expenses 99,423. Management and general expenses 12,035. Fundraising expenses 2,542. Total expenses 114,000. OTHER PROFESSIONAL FEES: Program service expenses 14,362. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,362. |