Spiritual Arts Institute

“Officers and directors barbara martin and dimitri moraitis are writing partners.”

“Part vi, question 8(b) was answered no as there were no committees with authority to act on behalf of the board.”

“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.”

“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.”

“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.”

“The organization's form 1023 and latest 3 years of form 990 are available upon request.”

“The conflict-of-interest policy, document retention and destruction policy, and written whistleblower policy were adopted by the organization in may 2024.”

“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.”