Nonprofit · EIN 27-0581100
SPIRITIST ENLIGHTENMENT AND RENEWAL INC
Tax-exempt (reinstated) · MABLETON, GA 30126
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $69,527 | $45,494 | $24,033 | $333,782 | $115,597 | $218,185 |
| December 31, 2024 | 990-EZ | $62,749 | $40,305 | $22,444 | $331,190 | $137,038 | $194,152 |
| December 31, 2023 | 990-EZ | $62,275 | $38,674 | $23,601 | $327,619 | $155,911 | $171,708 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $69,527
Expenses
- Grants and similar amounts paid
- $2,380
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $800
- Other expenses
- $42,314
- Program services (functional)
- $45,493
Balance sheet and other
- Total assets, start of year
- $331,190
- Total assets, end of year
- $333,782
- Total liabilities, end of year
- $115,597
- Net assets, end of year
- $218,185
- Cash, savings and investments
- $28,782
- Land and buildings
- $305,000
- Gross receipts
- $69,527
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jhon Chavarria Jaramillo | CFO | 0 | $0 |
| Petronio Silva | CEO | 0 | $0 |
| Janaina Reis | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jhon Chavarria Jaramillo | CFO | 0 | $0 |
| Petronio Silva | CEO | 0 | $0 |
| Janaina Reis | Secretary | 0 | $0 |
990-EZ for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Jhon Chavarria Jaramillo | CFO | 0 | $0 |
| Petronio Silva | CEO | 0 | $0 |
| Janaina Reis | Secretary | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 5425 OLD FLOYD RD SW, MABLETON, GA 30126-2203
- Mailing address (990-N for 2022)
- 5425 Old Floyd Rd, Mableton GA 30126
- Principal officer (990-N for 2022)
- Jhon Chavarria, 5425 Old Floyd Rd, Mableton GA 30126
- Signed the 990-EZ
- Jhon Chavarria Jaramillo, CFO
- Phone
- (404) 216-2710
- Website
- www.seratlanta.com
- Return prepared by
- DHUYVETTER & SWICHKOW PC
Mission
Objective is the study, practice and dissemination of Spiritism in all its aspects, based on the works of Allan Kardec, which constitute the Spiritist Codification. Further objective is the to promote the practice of spiritual, moral and material charity by all means available, within the principles of the Spiritist Philosophy.
Program accomplishments
- Promotion of the study, practice and dissemination of Spiritism.Expenses $45,493
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-0581100
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2016
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $333,782
- Income (IRS master file)
- $69,527
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- May 28, 2016
- Reinstated
- Effective March 15, 2016
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $69,527 | $45,494 | $333,782 | XML |
| 990-EZ | December 2024 | $62,749 | $40,305 | $331,190 | XML |
| 990-EZ | December 2023 | $62,275 | $38,674 | $327,619 | XML |
| 990-N for 2022 Officer: Jhon Chavarria | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Jonilson Santos | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Jonilson Santos | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jonilson Santos | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 27-0581100).
Questions about SPIRITIST ENLIGHTENMENT AND RENEWAL INC
- What is the EIN of SPIRITIST ENLIGHTENMENT AND RENEWAL INC?
- The employer identification number (EIN) of SPIRITIST ENLIGHTENMENT AND RENEWAL INC is 27-0581100.
- Is SPIRITIST ENLIGHTENMENT AND RENEWAL INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective March 15, 2016.
- Are donations to SPIRITIST ENLIGHTENMENT AND RENEWAL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRITIST ENLIGHTENMENT AND RENEWAL INC 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 SPIRITIST ENLIGHTENMENT AND RENEWAL INC 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 SPIRITIST ENLIGHTENMENT AND RENEWAL INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of SPIRITIST ENLIGHTENMENT AND RENEWAL INC?
- The 990-N for 2022 names Jhon Chavarria.
- Who are the officers and directors of SPIRITIST ENLIGHTENMENT AND RENEWAL INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SPIRITIST ENLIGHTENMENT AND RENEWAL INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $69,527, expenses of $45,494 and total assets of $333,782 at year end.
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