Nonprofit · EIN 20-2549830
SPIRITUAL ARTS INSTITUTE
Tax-exempt · SUNLAND, CA 91041
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,124,196 | $1,128,561 | -$4,365 | $733,678 | $107,965 | $625,713 |
| December 31, 2024 | 990 | $1,306,220 | $1,205,085 | $101,135 | $797,971 | $167,893 | $630,078 |
| December 31, 2023 | 990 | $1,043,045 | $1,109,132 | -$66,087 | $769,344 | $240,401 | $528,943 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $652,793
- Program service revenue
- $472,240
- Investment income
- $1,174
- Net gain from sales of assets
- $1,150
- Net income from sales of inventory
- -$2,011
- Other revenue
- -$2,011
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $157,187
- Other salaries and wages
- $200,740
- Salaries, compensation and benefits (total)
- $387,016
- Professional fundraising fees
- $0
- Legal fees
- $6,458
- Accounting fees
- $34,735
- Occupancy
- $92,880
- Travel
- $3,502
- Depreciation
- $10,681
- Program services (functional)
- $948,671
- Management and general (functional)
- $139,331
- Fundraising (functional)
- $40,559
Balance sheet and other
- Total assets, start of year
- $797,971
- Total assets, end of year
- $733,678
- Total liabilities, end of year
- $107,965
- Net assets, end of year
- $625,713
- Land, buildings and equipment
- $39,828
- Net assets without donor restrictions
- $625,713
- Gross receipts
- $1,189,541
- Employees
- 10
- Volunteers
- 20
- Year formed
- 2005
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DIMITRI MORAITIS | DIRECTOR, PRESIDENT Trustee or director, Officer | 60 | $157,187 |
| PATRICIA BOWMAN | DIRECTOR, SECRETARY Trustee or director, Officer | 5 | $0 |
| MICHELLE WEBER | DIRECTOR, TREASURER Trustee or director, Officer | 5 | $0 |
| APRIL OQUENDA | DIRECTOR Trustee or director | 5 | $0 |
| TRUPTI MULTANI | DIRECTOR Trustee or director | 5 | $0 |
| NEIL MINTZ | DIRECTOR Trustee or director | 40 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DIMITRI MORAITIS | DIRECTOR, PRESIDENT Trustee or director, Officer | 60 | $155,483 |
| BARBARA MARTIN TO MAY 2024 | DIRECTOR, PRESIDENT EMERIT Trustee or director | 10 | $4,271 |
| PATRICIA BOWMAN | DIRECTOR, SECRETARY Trustee or director, Officer | 5 | $0 |
| MICHELLE WEBER | DIRECTOR, TREASURER Trustee or director, Officer | 5 | $0 |
| APRIL OQUENDA | DIRECTOR Trustee or director | 5 | $0 |
| GRACEANNA JONES TO OCT 2024 | DIRECTOR Trustee or director | 5 | $0 |
| TRUPTI MULTANI | DIRECTOR Trustee or director | 5 | $0 |
| NEIL MINTZ | DIRECTOR Trustee or director | 40 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DIMITRI MORAITIS | DIRECTOR, PRESIDENT Trustee or director, Officer | 60 | $143,458 |
| BARBARA MARTIN | DIRECTOR, PRESIDENT EMERIT Trustee or director | 10 | $8,057 |
| PATRICIA BOWMAN | DIRECTOR, SECRETARY Trustee or director, Officer | 5 | $0 |
| MELINDA NOBLE | DIRECTOR Trustee or director | 5 | $0 |
| NEIL MINTZ | DIRECTOR Trustee or director | 40 | $0 |
| MICHELLE WEBER | DIRECTOR, TREASURER Trustee or director, Officer | 5 | $0 |
| APRIL OQUENDA | DIRECTOR Trustee or director | 5 | $0 |
| GRACEANNA JONES | DIRECTOR Trustee or director | 5 | $0 |
| TRUPTI MULTANI | DIRECTOR Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 4315, SUNLAND, CA 91041-4315
- In care of
- % DIMITRI MORAITIS
- Principal officer (990 for 2025)
- DIMITRI MORAITIS, 527 ENCINITAS BLVD 206, ENCINITAS, CA 92024
- Signed the 990
- DIMITRI MORAITIS, PRESIDENT
- Phone
- (760) 487-1224
- Website
- HTTP://WWW.SPIRITUALARTS.ORG
- Return prepared by
- FOUMBERG JUNEJA ROCHER & CO PC
California records
California keeps its own records of charities and corporations. Search them by EIN 20-2549830 or by the name SPIRITUAL ARTS INSTITUTE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- EDUCATION AND CERTIFICATION: SPIRITUAL ARTS INSTITUTE (THE INSTITUTE) PROVIDED OVER 200 STUDENTS HIGH QUALITY SPIRITUAL EDUCATION THROUGH OVER 200 CLASSES AND WORKSHOPS BOTH ON-LINE AND IN-PERSON. THEIR DIRECT DIVINE LIGHT HEALING PROGRAM CERTIFIES 12 NEW HEALERS THIS YEAR AND THE ADVANCED TRAINING, KINGDOM OF LIGHT PROGRAM CERTIFIES 21 TEACHERS THIS YEAR. IN ADDITION, 13 METAPHYSICIANS ARE CERTIFIED THIS YEAR. THE INSTITUTE PROVIDED SCHOLARSHIPS TO APPROXIMATELY 8% OF THE STUDENT POPULATION.Expenses $827,237 · revenue $472,240
- PUBLISHING: THE INSTITUTE PUBLISHES AND SELLS BOOKS, BOTH PHYSICAL BOOKS AND AUDIO BOOKS.Expenses $121,434
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 20-2549830
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2006
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B60)
- Assets (IRS master file)
- $733,678
- Income (IRS master file)
- $1,189,541
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,124,196 | $1,128,561 | $733,678 | XML |
| 990 | December 2024 | $1,306,220 | $1,205,085 | $797,971 | XML |
| 990 | December 2023 | $1,043,045 | $1,109,132 | $769,344 | XML |
| 990 | December 2022 | $1,119,422 | $995,700 | $885,044 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-2549830).
Questions about SPIRITUAL ARTS INSTITUTE
- What is the EIN of SPIRITUAL ARTS INSTITUTE?
- The employer identification number (EIN) of SPIRITUAL ARTS INSTITUTE is 20-2549830.
- Is SPIRITUAL ARTS INSTITUTE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
- Are donations to SPIRITUAL ARTS INSTITUTE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRITUAL ARTS INSTITUTE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRITUAL ARTS INSTITUTE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRITUAL ARTS INSTITUTE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPIRITUAL ARTS INSTITUTE?
- The 990 for the year ended December 31, 2025 names DIMITRI MORAITIS.
- Who are the officers and directors of SPIRITUAL ARTS INSTITUTE?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $157,187 (DIMITRI MORAITIS, DIRECTOR, PRESIDENT).
- How much revenue does SPIRITUAL ARTS INSTITUTE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,124,196, expenses of $1,128,561 and total assets of $733,678 at year end.
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