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Spiritual Arts Institute

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Educational Institutions and Related Activities / Adult, Continuing Education (NTEE)

Donations to this organization are tax deductible.

Details

According to its Dec. 2022 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$1.12M (2022)

Expenses
$996k (2022)

Total Assets
$885k (2022)

Total Liabilities
$290k (2022)

Source: Form 990 tax filings from 2011 to 2022

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,119,422
Expenses
$995,700
Net Income
$123,722
Net Assets
$595,030
Notable Sources of Revenue Percent of Total Revenue
Contributions $689,882
61.6%
Program Services $428,112
38.2%
Investment Income $522
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $906
0.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $159,092
16.0%
Professional Fundraising Fees $0
Other Salaries and Wages $214,395
21.5%
Assets/Debt
Total Assets $885,044
Total Liabilities $290,014
Net Assets $595,030
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (Director, President) $140,875 $0 $11,704
Barbara Martin (Director, President Emerit) $6,513 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director (Left Sept 2022)) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer (Left March 2022)) $0 $0 $0
Neil Mintz (Director) $0 $0 $0
Michelle Weber (Director, Treasurer (Start Nov 2022)) $0 $0 $0
April Oquenda (Director (Start Nov 2022)) $0 $0 $0
Graceanna Jones (Director (Start Nov 2022)) $0 $0 $0
Trupti Multani (Director (Start Nov 2022)) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,166,356
Expenses
$1,223,679
Net Income
-$57,323
Net Assets
$471,308
Notable Sources of Revenue Percent of Total Revenue
Contributions $766,908
65.8%
Program Services $394,116
33.8%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $5,309
0.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $163,051
13.3%
Professional Fundraising Fees $0
Other Salaries and Wages $220,727
18.0%
Assets/Debt
Total Assets $516,399
Total Liabilities $45,091
Net Assets $471,308
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (Director, President) $116,250 $0 $14,016
Barbara Martin (Director, President Emerit) $32,785 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer) $0 $0 $0
Neil Mintz (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,148,934
Expenses
$962,162
Net Income
$186,772
Net Assets
$528,631
Notable Sources of Revenue Percent of Total Revenue
Contributions $793,654
69.1%
Program Services $355,717
31.0%
Investment Income $425
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$862
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $156,282
16.2%
Professional Fundraising Fees $0
Other Salaries and Wages $219,333
22.8%
Assets/Debt
Total Assets $571,507
Total Liabilities $42,876
Net Assets $528,631
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (Director, President) $100,000 $0 $12,828
Barbara Martin (Director, President Emerit) $43,454 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer) $0 $0 $0
Neil Mintz (Director) $0 $0 $0
Karen Higgins (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$696,648
Expenses
$889,291
Net Income
-$192,643
Net Assets
$341,859
Notable Sources of Revenue Percent of Total Revenue
Contributions $323,308
46.4%
Program Services $362,183
52.0%
Investment Income $302
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $10,855
1.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $151,251
17.0%
Professional Fundraising Fees $0
Other Salaries and Wages $182,467
20.5%
Assets/Debt
Total Assets $362,942
Total Liabilities $21,083
Net Assets $341,859
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (Director, President) $100,000 $0 $11,251
Barbara Martin (Director, President Emerit) $40,000 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer) $0 $0 $0
Neil Mintz (Director) $0 $0 $0
Karen Higgins (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$608,383
Expenses
$716,274
Net Income
-$107,891
Net Assets
$541,044
Notable Sources of Revenue Percent of Total Revenue
Contributions $184,719
30.4%
Program Services $413,915
68.0%
Investment Income $1,203
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $8,546
1.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $146,108
20.4%
Professional Fundraising Fees $0
Other Salaries and Wages $196,862
27.5%
Assets/Debt
Total Assets $560,404
Total Liabilities $19,360
Net Assets $541,044
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (Director, President) $80,000 $0 $11,108
Barbara Martin (Director, President Emerit) $55,000 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer) $0 $0 $0
Neil Mintz (Director) $0 $0 $0
Karen Higgins (Director) $0 $0 $0
Ray Barger (Director (Left June 2018)) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$606,710
Expenses
$810,826
Net Income
-$204,116
Net Assets
$648,935
Notable Sources of Revenue Percent of Total Revenue
Contributions $224,566
37.0%
Program Services $369,771
60.9%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $12,373
2.0%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $146,400
18.1%
Professional Fundraising Fees $0
Other Salaries and Wages $218,886
27.0%
Assets/Debt
Total Assets $674,749
Total Liabilities $25,814
Net Assets $648,935
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (Director, President) $80,000 $0 $11,400
Barbara Martin (Director, President Emeritus) $55,000 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer) $0 $0 $0
Neil Mintz (Director) $0 $0 $0
Karen Higgins (Director) $0 $0 $0
Ray Barger (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,150,501
Expenses
$766,333
Net Income
$384,168
Net Assets
$853,051
Notable Sources of Revenue Percent of Total Revenue
Contributions $845,563
73.5%
Program Services $303,814
26.4%
Investment Income $133
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $991
0.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $146,463
19.1%
Professional Fundraising Fees $0
Other Salaries and Wages $255,299
33.3%
Assets/Debt
Total Assets $868,974
Total Liabilities $15,923
Net Assets $853,051
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moraitis (See Sch O) $79,875 $0 $11,880
Barbara Martin (See Sch O) $54,708 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Kathy Hsu (Director, Treasurer (June Dec)) $0 $0 $0
Neil Mintz (Director (April Dec)) $0 $0 $0
Karen Higgins (Director (April Dec)) $0 $0 $0
Ray Barger (Director (June Dec)) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$663,016
Expenses
$442,218
Net Income
$220,798
Net Assets
$468,883
Notable Sources of Revenue Percent of Total Revenue
Contributions $360,920
54.4%
Program Services $293,234
44.2%
Investment Income $151
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $8,711
1.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $113,857
25.7%
Professional Fundraising Fees $0
Other Salaries and Wages $109,204
24.7%
Assets/Debt
Total Assets $469,736
Total Liabilities $853
Net Assets $468,883
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moratis (Director, Executive Direct) $60,333 $0 $10,524
Barbara Martin (Director, President) $43,000 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Jim Dydo (Director (Jan May)) $0 $0 $0
Teresa Quinlan (Director (Jan May)) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$431,321
Expenses
$353,809
Net Income
$77,512
Net Assets
$249,072
Notable Sources of Revenue Percent of Total Revenue
Contributions $195,424
45.3%
Program Services $232,739
54.0%
Investment Income $23
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $3,135
0.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $103,000
29.1%
Professional Fundraising Fees $0
Other Salaries and Wages $50,806
14.4%
Assets/Debt
Total Assets $252,454
Total Liabilities $3,382
Net Assets $249,072
Compensation
Key Employees and Officers Compensation Related Other
Dimitri Moratis (Director, Executive Director, Treasurer) $53,000 $0 $10,000
Barbara Martin (Director, President) $40,000 $0 $0
Patricia Bowman (Director, Secretary) $0 $0 $0
John Harrison (Director) $0 $0 $0
Melinda Noble (Director) $0 $0 $0
Jim Dydo (Director) $0 $0 $0
Teresa Quinlan (Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$289,210
Expenses
$256,571
Net Income
$32,639
Net Assets
$174,122
Notable Sources of Revenue Percent of Total Revenue
Contributions $85,127
29.4%
Program Services $205,763
71.1%
Investment Income $36
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales -$1,716
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $86,000
33.5%
Professional Fundraising Fees $0
Other Salaries and Wages $36,000
14.0%
Assets/Debt
Total Assets $174,210
Total Liabilities $88
Net Assets $174,122

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$249,915
Expenses
$197,335
Net Income
$52,580
Net Assets
$141,483
Notable Sources of Revenue Percent of Total Revenue
Contributions $63,351
25.3%
Program Services $178,050
71.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $8,514
3.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,735
36.9%
Professional Fundraising Fees $0
Other Salaries and Wages $19,658
10.0%
Assets/Debt
Total Assets $144,747
Total Liabilities $3,264
Net Assets $141,483

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$208,932
Expenses
$158,558
Net Income
$50,374
Net Assets
$88,903
Notable Sources of Revenue Percent of Total Revenue
Contributions $74,409
35.6%
Program Services $125,658
60.1%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $8,865
4.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $65,000
41.0%
Professional Fundraising Fees $0
Other Salaries and Wages $13,160
8.3%
Assets/Debt
Total Assets $102,556
Total Liabilities $13,653
Net Assets $88,903

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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