Civic Intelligence

Spiritist Enlightenment & Renewal Inc

EIN 27-0581100 • 501(c)3 • Mableton, GA

Pub. 78 Eligible990-N CoverageNTEE P20

Profile

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.

5425 Old Floyd RdMableton, GA 30126

www.seratlanta.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.35x

Higher debt load relative to assets than 86% of similar nonprofits.

NTEE P20 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

1.66x

Higher debt load relative to revenue than 97% of similar nonprofits.

NTEE P20 • <$500k nonprofits • Source year 2025

Net Margin

76th percentile

35%

Higher net margin than 76% of similar nonprofits.

NTEE P20 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE P20 • <$500k nonprofits • Source year 2025

Asset Growth

51st percentile

0.8%

Faster asset growth than 51% of similar nonprofits.

NTEE P20 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

NTEE P20 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$333,782

Up $2,592 (+0.8%) from 2024

Liabilities

Down

$115,597

Down $21,441 (-16%) from 2024

Net Assets

Up

$218,185

Up $24,033 (+12%) from 2024

Operations
Liabilities / Revenue97th percentileNet Margin76th percentile

Revenue

Up

$69,527

Up $6,778 (+11%) from 2024

Expenses

Up

$45,494

Up $5,189 (+13%) from 2024

Net Income

Up

$24,033

Up $1,589 (+7.1%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2023: $327,619Liabilities 2023: $155,911Net Assets 2023: $171,7082023Assets 2024: $331,190Liabilities 2024: $137,038Net Assets 2024: $194,1522024Assets 2025: $333,782Liabilities 2025: $115,597Net Assets 2025: $218,1852025

Highlighted filing

2025

Assets$333,782
Liabilities$115,597
Net Assets$218,185
Open 2025 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$80K$60K$40K$20K$0Revenue 2023: $62,275Expenses 2023: $38,674Net Income 2023: $23,6012023Revenue 2024: $62,749Expenses 2024: $40,305Net Income 2024: $22,4442024Revenue 2025: $69,527Expenses 2025: $45,494Net Income 2025: $24,0332025

Highlighted filing

2025

Revenue$69,527
Expenses$45,494
Net Income$24,033
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$333,782
Liabilities
$115,597
Net assets
$218,185
Revenue
$69,527
Expenses
$45,494
Net income
$24,033
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.34$1.16$2.18$0.70$0.45$0.24
2024Detailed filing. Detailed filing data is available for this year.$3.31$1.37$1.94$0.63$0.40$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.28$1.56$1.72$0.62$0.39$0.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 5, 2026
Return Version
2025v4.0
Gross Receipts
$69,527
Mission and Program Overview

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 Services

DescriptionGrantsExpenses
Promotion of the study, practice and dissemination of Spiritism.-$45,493
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jhon Chavarria JaramilloCFO-$0--
Petronio SilvaCEO-$0--
Janaina ReisSecretary-$0--
Filing and Contact Details

Filer

Filer Name
Spiritist Enlightenment & Renewal Inc
EIN
27-0581100
Phone
4042162710
Address
5425 Old Floyd Rd, Mableton, GA 30126

Signing Officer

Name
Jhon Chavarria Jaramillo
Title
CFO
Signed
2026-03-05
Discuss with paid preparer
Yes

Preparer

Firm
Dhuyvetter & Swichkow Pc
Address
519 JOHNSON FERRY RD A-100, MARIETTA, GA 30068
Preparer
Jay M Halfon
Phone
4042313500
Supplemental Narrative

Additional Explanations

Other Expenses.1008

“Interest $7370”

Other Expenses.1012

“Insurance $5048”

Other Expenses.1

“Repairs & Maintenance $11396”

Other Expenses.2

“Utilities $6981”

Other Expenses.3

“Taxes - Property $4701”

Other Expenses.4

“Bank Fees $2001”

Other Expenses.5

“Dues & Memberships $1530”

Other Expenses.6

“Books & Publications $1485”

Other Expenses.7

“Website expense $896”

Other Expenses.8

“Social Welfare $600”

Other Expenses.9

“Office expenses $179”

Other Expenses.10

“Education & Training $127”

Total Liabilities.1001

“Accounts Payable and Accrued Expenses - Beginning $1333 Accounts Payable and Accrued Expenses - Ending $0”

Total Liabilities.1

“Mortgages Payable - Beginning $135705 Mortgages Payable - Ending $115597”

Raw XML Appendix170 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jhon Chavarria Jaramillo
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Spiritist Enlightenment & Renewal Inc
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0270581100
ReturnHeader/Filer/PhoneNum04042162710
ReturnHeader/Filer/USAddress/AddressLine1Txt05425 Old Floyd Rd
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jay M Halfon
ReturnHeader/ReturnTs02026-03-05T13:18:26-08:00
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ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
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