Spirituality for Kids International Inc

Nonprofit profile at a glance

EIN
262224994
IRS 990 coverage
2010–2025
Forms available
Form 990 2025, Form 990-N 2009
Location
Los Angeles, CA, USA
Phone
3104640570
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$152,163
Expenses
$375,975
Assets
$861,691
Liabilities
$31,227

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

Leadership & pay

5 people listed

Executive titles in this filing

  • MICHAL BERG (BOARD MEMBER/PRESIDENT/CEO)

Highest reported compensation

  • MICHAL BERG (BOARD MEMBER/PRESIDENT/CEO): $106,178 total reported compensation

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

Overview

Mission

See schedule o

What it reported doing in 2025

Sfk's proven spiritual social-emotional programs are designed to benefit all children -regardless of race, class, or religion. We teach children (and their parents, too) viable ways to tap into their inner strengths and see their true potential despite the hardships and stressful situations in their everyday lives through a unique and immersive learning experience. We use a variety of mixed media - including videos, animation, art activities, blogs, and more.children who have completed the spirituality for kids programs have a deeper sense of purpose and are better able to meet life's challenges, focus on goals, and understand the impact of their choices.

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 - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 24
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 73.9%; rating input score 74
  • Fundraising efficiency: $1.28 raised per $1 spent on fundraising; rating input score 7; 7th percentile among comparable filings

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: 80%; rating input score 80; 23rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -147.1%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 2.29; rating input score 63; 63rd percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 30; 30th percentile among comparable filings
  • Officer compensation ratio: 28.2%; rating input score 12; 12th percentile among comparable filings

Growth

  • Program expense growth: -3.3% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -29.5% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -10.4% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 73.9% of spending went to programs
  • Governance: 4 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $278K in reported program spending
  • Leadership: top reported pay $106K · 5 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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.

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 12/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 30/100.