Modern Spirit Organization Inc

Nonprofit profile at a glance

EIN
473119273
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2021
Location
Phoenix, AZ, USA
Phone
6197331278
Rating
68
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Public Health Program (Includes General Health and Wellness Promotion Services)

Reported finances

Revenue
$354,534
Expenses
$235,032
Assets
$127,061
Liabilities
$5,280

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Highest reported compensation

  • Joe Tafur (Executive Dir.): $75,700 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Modern Spirit is dedicated to demonstrating the value of spiritual healing in modern healthcare by illuminating the intersection between biology, emotion and spirituality. As a nonprofit dedicated to scientific research, community building, and educational programs, we are working to expand our cultures capacity to heal.

What it reported doing in 2025

Modern Spirit is dedicated to demonstrating the value of spiritual healing in modernhealthcare by illuminating the intersection between biology, emotion, and spirituality. We continued to deliver our educational programs including the online course and educational retreats, and we raised funds for scholarships for participation in our programs. We continue to complete follow-up research related to our epigenetics study.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 40
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63%; rating input score 63
  • Program expense ratio: 95.1%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 20th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.7%; rating input score 83; 83rd percentile among comparable filings
  • Total-asset coverage ratio: 0.54; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 32.2%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 34.8% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 72.3% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 63% of revenue deployed · 95.1% of spending went to programs
  • Governance: 3 of 5 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $224K in reported program spending
  • Leadership: top reported pay $76K · 5 people listed
  • Consistency: 18 of 18 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 6 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.