Shreyas Nandan of Bangalore, India, registered the spiritual-income.com domain on July 13, 2009. Nandan is listed as the owner of the website, which provides no public information about its operators.

Nandan controls a network of online properties. These include Securebank.in, which focuses on investment and insurance, and Divinepower.in, an MLM business opportunity. Other sites in his portfolio are Utilitypay.in for mobile services, Care2Soul.com as a forum, and Face143.com, a social network.

Among these sites, Divine Power and Spiritual Income operate as multi-level marketing companies. Both platforms share identical compensation structures.

Spiritual Income offers no physical or digital products for retail sale. Instead, members pay to access "meditational songs, e-books and software." The primary activity for participants involves recruiting new members into the system.

The company uses a unilevel compensation plan to pay commissions. This structure places a member at the top, with directly recruited individuals forming their Level 1. There is no limit on the number of people a member can recruit at this level.

New members recruited by Level 1 participants form Level 2. Subsequent recruits by Level 2 members create Level 3, and so on. The plan pays commissions down through five levels of this unilevel team.

Members receive monthly commissions for each person in their unilevel downline. A Level 1 recruit generates 100 rupees ($1.93 USD). Level 2 members bring in 50 rupees (96c USD) each. Commissions drop to 25 rupees (48c USD) for Level 3 members and 10 rupees (19c USD) for Level 4 members.

Joining Spiritual Income is free for basic membership. However, participation in the compensation plan requires an "upgrade." This upgrade costs 200 rupees ($3.87 USD), charged monthly, to earn recruitment commissions.

Spiritual Income operates without retailable products or services. All company revenue comes from membership fees. Member payouts depend entirely on recruiting new participants. These characteristics align with a pyramid scheme model.