SPIRITUAL ARTS INSTITUTE

EIN: 202549830 501(c)(3) Education

ENCINITAS, CA

Total Revenue
$1,124,196
Total Expenses
$1,128,561
Total Assets
$733,678
Net Assets
$625,713
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2005
Legal Domicile
CA
Principal Officer
DIMITRI MORAITIS
Phone
7604871224
Tax Period
2025-01-01 to 2025-12-31

SPIRITUAL ARTS INSTITUTE, founded in 2005, is a community nonprofit in the Education sector that reported $1.1M in total revenue in fiscal year 2025. Revenue decreased 14% compared to the prior year.

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 Service Accomplishments

Program 1
Expenses: $827,237 Revenue: $472,240

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...

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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.

Program 2
Expenses: $121,434

PUBLISHING: THE INSTITUTE PUBLISHES AND SELLS BOOKS, BOTH PHYSICAL BOOKS AND AUDIO BOOKS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $652,793
Program Service Revenue $472,240
Investment Income $1,174
Other Revenue $-2,011
TOTAL REVENUE $1,124,196

Expense Breakdown

Grants Paid $0
Salaries & Benefits $387,016
Fundraising Expenses $40,559
Program Expenses $948,671
Other Expenses $741,545
TOTAL EXPENSES $1,128,561

Year-over-Year Comparison

2025 2024 Change
Revenue $1,124,196 $1,306,220 -0.1%
Expenses $1,128,561 $1,205,085 -0.1%
Net Income $-4,365 $101,135 -1.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Governance

Voting Members
6
Independent Members
5
Employees
10
Volunteers
20

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
3
$157,187
Total Directors
6
$157,187
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
DIMITRI MORAITIS DIRECTOR, PRESIDENT 60.00
Officer Director
$157,187 $0 $157,187
PATRICIA BOWMAN DIRECTOR, SECRETARY 5.00
Officer Director
$0 $0 $0
MICHELLE WEBER DIRECTOR, TREASURER 5.00
Officer Director
$0 $0 $0
APRIL OQUENDA DIRECTOR 5.00
Director
$0 $0 $0
TRUPTI MULTANI DIRECTOR 5.00
Director
$0 $0 $0
NEIL MINTZ DIRECTOR 40.00
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,124,196 $1,128,561 $733,678 $-4,365
2024 $1,306,220 $1,205,085 $797,971 $101,135
2023 $1,043,045 $1,109,132 $769,344 $-66,087
2022 $1,119,422 $995,700 $885,044 $123,722
2021 $1,166,356 $1,223,679 $516,399 $-57,323
2020 $1,148,934 $962,162 $571,507 $186,772
2019 $696,648 $889,291 $362,942 $-192,643
2018 $608,383 $716,274 $560,404 $-107,891
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