2025-08-22T15:57:33-05:00 2024-12-31 834701972 LEWIS SHARPSTONE & CO 5850 CANOGA AVE STE 400 WOODLAND HILLS CA 91367 990 2024-01-01 202549830 SPIRITUAL ARTS INSTITUTE SPIR 7604871224 527 ENCINITAS BLVD 206 ENCINITAS CA 92024 DIMITRI MORAITIS PRESIDENT 7604871224 2025-08-22 1 1 P02256953 8185701960 X 2024 2025-03-06 01:10:19Z DIMITRI MORAITIS 527 ENCINITAS BLVD 206 ENCINITAS CA 92024 1338092 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 10 0 0 580502 818986 462445 475879 22 22 0 11333 1042969 1306220 0 0 0 0 394516 407878 0 0 46542 714616 797207 1109132 1205085 -66163 101135 769344 797971 240401 167893 528943 630078 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 870373 475879 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. 141900 11333 PUBLISHING: THE INSTITUTE PUBLISHES AND SELLS BOOKS, BOTH PHYSICAL BOOKS AND AUDIO BOOKS. 1012273 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 11 0 10 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 1 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 155483 0 0 BARBARA MARTIN TO MAY 2024 DIRECTOR, PRESIDENT EMERIT 10.00 X 4271 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 GRACEANNA JONES TO OCT 2024 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 159754 0 0 1 0 1 0 MOSAIC 4615 TORREY CIRCLE SAN DIEGO CA 92130 STRATEGIC CONSULTING 105042 1 818986 52375 818986 CLASSES AND WORKSHOPS 611430 475879 475879 475879 22 22 43205 31872 11333 11333 1306220 487212 0 22 X 159754 139327 16866 3561 217446 189642 22957 4847 30678 22395 7363 920 689 689 39909 39909 128362 113785 12035 2542 186651 167986 18665 13507 3038 8313 2156 103327 83849 12352 7126 93955 75164 15033 3758 4250 4250 4631 4214 324 93 8956 2631 6123 202 RETREAT 117604 117604 LICENSE FEE 48995 48995 MERCHANT FEES 25481 22933 2548 DUES AND SUBSCRIPTIONS 9851 5418 4433 11039 10353 562 124 1205085 1012273 146270 46542 288529 234243 45088 45111 137601 240623 11201 66731 40610 54067 157401 148150 13881 9251 187463 113755 44971 34190 769344 797971 31125 38074 21813 16064 187463 113755 240401 167893 X 528943 630078 528943 630078 769344 797971 101135 0 X 0 0 0 X 793654 766909 689881 580502 818986 3649932 363950 426323 444570 487303 519084 2241230 1157604 1193232 1134451 1067805 1338070 5891162 540500 26035 267720 207095 231126 1272476 0 540500 26035 267720 207095 231126 1272476 4618686 425 23 522 22 22 1014 425 23 522 22 22 1014 1158029 1193255 1134973 1067827 1338092 5892176 0.78390 0.76700 0.00020 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15994 15994 0 101964 96487 5477 39443 35669 3774 9251 RIGHT OF USE - LEASE LIABILITY 113755 113755 X X X X 0 0 0 0 0 0 0 0 0 DIMITRI MORAITIS DIRECTOR, PRESIDENT 155483 0 0 0 0 0 0 0 0 0 155483 0 0 0 BARBARA MARTIN LIVING TRUST SEE PART IV 8750 LICENSING FEE 0 DIMITRI MORAITIS LIVING TRUST SEE PART IV 29166 LICENSING FEE 0 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 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. X 1 25544 FMV 0 0 0 Part I, Column (b): THE TOTAL NUMBER ON COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTORS. 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.