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Nonprofiteer
← SPIRIT OF AMERICA WORLDWIDE

Form 990 for tax year 2023

Filed by SPIRIT OF AMERICA WORLDWIDE.

Totals

Total revenue
$41,331,321
Total expenses
$35,233,649
Contributions and grants received
$40,980,218
Grants paid
$26,473,396
Program service revenue
$0
Investment income
$351,103
Other revenue
$0
Total assets, end of year
$35,329,272
Total liabilities, end of year
$4,075,665
Net assets or fund balances, end of year
$31,253,607
Program services expenses (Part IX)
$30,409,672
Management and general expenses
$2,657,575
Fundraising expenses
$2,166,402
Program service expenses (Part III)
$30,409,672

Program services were 86.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $40,980,218

  • 1g · Noncash contributions included above

    $40,323

  • 3 · Investment income

    total $342,363 · excluded $342,363

  • 7a · Gross sales of assets other than inventory

    securities $102,777

  • 7b · Less cost or other basis and sales expenses

    securities $94,037

  • 7c · Gain or loss

    securities $8,740

  • 7d · Net gain or loss

    total $8,740 · excluded $8,740

Functional expenses

Part IX, the statement of functional expenses.

  • 3 · Grants to foreign organizations and individuals

    total $26,473,396 · program services $26,473,396

  • 5 · Compensation of officers, directors and key employees

    total $1,404,279 · program services $672,441 · management and general $366,090 · fundraising $365,748

  • 7 · Other salaries and wages

    total $3,211,781 · program services $1,780,769 · management and general $609,208 · fundraising $821,804

  • 8 · Pension plan contributions

    total $130,773 · program services $70,447 · management and general $30,064 · fundraising $30,262

  • 9 · Other employee benefits

    total $184,478 · program services $95,318 · management and general $22,456 · fundraising $66,704

  • 10 · Payroll taxes

    total $330,456 · program services $173,070 · management and general $75,450 · fundraising $81,936

  • 11b · Fees: legal

    total $36,237 · program services $22,077 · management and general $14,160

  • 11c · Fees: accounting

    total $41,798 · management and general $41,798

  • 11f · Fees: investment management

    total $391 · management and general $3 · fundraising $388

  • 11g · Fees: other

    total $903,128 · program services $115,123 · management and general $402,098 · fundraising $385,907

  • 13 · Office expenses

    total $195,227 · program services $37,730 · management and general $45,041 · fundraising $112,456

  • 14 · Information technology

    total $234,094 · program services $112,782 · management and general $48,945 · fundraising $72,367

  • 16 · Occupancy

    total $128,361 · program services $66,988 · management and general $31,437 · fundraising $29,936

  • 17 · Travel

    total $823,396 · program services $561,966 · management and general $113,690 · fundraising $147,740

  • 19 · Conferences, conventions and meetings

    total $640 · program services $486 · management and general $62 · fundraising $92

  • 20 · Interest

    total $30,240 · program services $26,682 · management and general $3,558

  • 22 · Depreciation, depletion and amortization

    total $75,368 · program services $39,332 · management and general $18,459 · fundraising $17,577

  • 23 · Insurance

    total $151,945 · program services $110,411 · management and general $36,110 · fundraising $5,424

  • 24a · Other expenses: Bad Debt

    total $755,839 · management and general $755,839

  • 24b · Other expenses: Payroll Processing

    total $39,612 · program services $20,673 · management and general $9,701 · fundraising $9,238

  • 24c · Other expenses: Staff Development

    total $29,609 · program services $9,731 · management and general $15,718 · fundraising $4,160

  • 24d · Other expenses: Dues and Subscriptions

    total $29,505 · program services $9,715 · management and general $7,655 · fundraising $12,135

  • 24e · All other expenses

    total $23,096 · program services $10,535 · management and general $10,033 · fundraising $2,528

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,064,495 · end of year $6,108,759

  • 2 · Savings and temporary cash investments

    beginning of year $2,562,895 · end of year $20,961,151

  • 3 · Pledges and grants receivable

    beginning of year $12,632,247 · end of year $7,883,496

  • 9 · Prepaid expenses and deferred charges

    beginning of year $82,496 · end of year $122,798

  • 10a · Land, buildings and equipment: cost or other basis

    $332,955

  • 10b · Land, buildings and equipment: accumulated depreciation

    $314,213

  • 10c · Land, buildings and equipment, net

    beginning of year $54,336 · end of year $18,742

  • 11 · Investments: publicly traded securities

    beginning of year $9,885

  • 12 · Investments: other securities

    beginning of year $110,749 · end of year $116,464

  • 15 · Other assets

    beginning of year $136,755 · end of year $117,862

  • 17 · Accounts payable and accrued expenses

    beginning of year $365,121 · end of year $3,962,952

  • 25 · Other liabilities

    beginning of year $142,285 · end of year $112,713

  • 27 · Net assets without donor restrictions

    beginning of year $10,819,415 · end of year $18,119,606

  • 28 · Net assets with donor restrictions

    beginning of year $14,327,037 · end of year $13,134,001

Mission and programs · 2023

Mission

Spirit of America's mission is to engage citizens in preserving the promise of a free and better life. (Continued on Schedule O)We are the only nonprofit that unites the American people with our troops and diplomats in common cause: to defend freedom, strengthen the front lines of democracy, and help people secure a free and better life. We work with US troops and diplomats to identify where America's help is needed most, then provide privately-funded philanthropic assistance with flexibility and speed. We harness the power of patriotic Americans to fill the gaps between what is needed and what government can do.

Activities or mission (Part I)

Please see Schedule O Spirit of America's mission is to engage citizens in preserving the promise of a free and better life. We are the only nonprofit that unites the American people with our troops and diplomats in common cause: to defend freedom, strengthen the front lines of democracy, and help people secure a free and better life. We work with US troops anddiplomats to identify places where America's help is needed most, then deliver privately-funded philanthropic assistance with flexibility and speed. We harness the power of patriotic Americans to fill the gaps between what is needed and what government can do.

  • Spirit of America is a nonprofit citizen service organization founded in response to the attacks of 9/11. We have pioneered a new model of providing philanthropic private assistance to support national security and the safety and success of America's troops and diplomats. We unite the American people with US troops and diplomats in common cause: to defend freedom, strengthen the front lines of democracy, and help people secure a free and better life. Because of Spirit of America's partnership with the US military we are able to deliver private assistance efficiently and at scale in the world's toughest places. (Continued on Schedule O)In 2023 we prioritized assistance that would meet the highest needs and priorities of US troops and diplomats, and that would have the greatest potential to save and improve lives:1. Eastern Europe: To save lives and help Ukraine defend its freedom and democracy against Russian aggression, we supported frontline troops with nonlethal assistance. This included computer and communications gear to support a secure communications network, surveillance drones, advanced trauma kits, night vision goggles, vehicles, mobile combat shower units, and funding to rebuild and redeploy military trucks. We also supported a program to teach entrepreneurial skills to Ukrainian youth and provided funding to help them implement projects to rebuild their war-affected communities. In the Balkans, we provided targeted humanitarian assistance to firefighters, first responders, EMS, the miliary and law enforcement including protective equipment, rescue gear, technology, and emergency communications equipment. 2. Middle East and Central Asia: We promoted stability and social cohesion through targeted humanitarian and economic assistance to vulnerable communities, helped develop the capacity of host nation governmental and nongovernmental entities, and provided nonlethal equipment to host nation armed forces. Through educational projects, we empowered thousands of Afghan refugees and students to build a better future in six countries across the region. In northeast Syria, we enabled US troops to deliver humanitarian aid following a deadly earthquake. In Iraqi Kurdistan, we helped strengthen Peshmerga forces, a key US partner in the Defeat-ISIS Campaign, by funding English language courses. In Lebanon, we provided nonlethal equipment and supplies to special operations units in the Lebanese Armed Forces.3. Asia Pacific: To protect frontlines of democracy and deter aggression across the region, we strengthened relationships, built the capacity of host nation governmental and nongovernmental entities, and provided nonlethal assistance to host nation armed forces. In Taiwan, we helped citizens take action to preserve their way of life in the face of threats to their security and democracy. We partnered with the Taiwanese government and civil society to train thousands of citizens in crisis preparedness skills to build Taiwan's resilience to any crisis. We also partnered with local nonprofits to educate Taiwanese people on the skills they need to keep their families safe in the event of a crisis. In Mongolia we helped establish a pre-hospital medical training program to ensure widespread access to timely and lifesaving emergency medical care, and in Burma we provided a communications network for civilians displaced by the civil war.4. Africa: Spirit of America helped US troops strengthen partnerships to protect communities under threat in West Africa, where terrorist groups have destabilized the Sahel region and now threaten the democratic countries of the coast, and in East Africa, where terrorist activity displaced hundreds of thousands of civilians. We provided targeted humanitarian and economic assistance to vulnerable communities, built the capacity of host nation governmental and nongovernmental entities, and provided nonlethal equipment to host nation armed forces. Efforts include funding renovations for schools and key government buildings in Mozambique, helping US troops train Beninese army partners in essential medical skills and treatment, building community resilience in Burkina Faso through community center renovations, and providing other educational and humanitarian supplies.

    Expenses $30,409,672 · Grants $26,473,396

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • James Hake

    Chief Executive Officer

    Total calculated
    $373,588
    From this org
    $322,864
    From related orgs
    $0
    Other
    $50,724
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $322,864
    Bonus
    $0
    Other
    $0
    Deferred
    $12,775
    Nontaxable benefits
    $37,949
    Filer's total
    $373,588
  • Bob Oster

    Board Chair

    Total calculated
    $0
    Hours/week
    0.5
  • Michael Bigham

    Board Member

    Total calculated
    $0
    Hours/week
    0.5
  • Natalie Cryer

    Board Member

    Total calculated
    $0
    Hours/week
    0.5
  • Fred Khosravi

    Board Member

    Total calculated
    $0
    Hours/week
    0.5
  • John Phelan

    Board Member

    Total calculated
    $0
    Hours/week
    0.5
  • Ernest Wayne

    Chief of International Operations

    Total calculated
    $291,139
    From this org
    $250,747
    From related orgs
    $0
    Other
    $40,392
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $250,747
    Bonus
    $0
    Other
    $0
    Deferred
    $10,001
    Nontaxable benefits
    $30,391
    Filer's total
    $291,139
  • Eric Hermelee

    Chief Marketing Officer

    Total calculated
    $227,317
    From this org
    $196,811
    From related orgs
    $0
    Other
    $30,506
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $196,811
    Bonus
    $0
    Other
    $0
    Deferred
    $7,846
    Nontaxable benefits
    $22,660
    Filer's total
    $227,317
  • Pamela Bowles

    VP of Administration & Legal Affairs

    Total calculated
    $214,295
    From this org
    $177,563
    From related orgs
    $0
    Other
    $36,732
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,563
    Bonus
    $0
    Other
    $0
    Deferred
    $6,649
    Nontaxable benefits
    $30,083
    Filer's total
    $214,295
  • Kimberly Getz

    Chief Financial Officer

    Total calculated
    $169,011
    From this org
    $164,982
    From related orgs
    $0
    Other
    $4,029
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $164,982
    Bonus
    $0
    Other
    $0
    Deferred
    $2,013
    Nontaxable benefits
    $2,016
    Filer's total
    $169,011
  • Peggy Findley

    Corporate Secretary

    Total calculated
    $68,058
    From this org
    $63,017
    From related orgs
    $0
    Other
    $5,041
    Hours/week
    40
  • Dorothy O'Donnell

    Chief Financial Officer (Until 1/23)

    Total calculated
    $35,302
    From this org
    $28,679
    From related orgs
    $0
    Other
    $6,623
    Hours/week
    40
  • Shirley Hartman

    Chief Devel. Officer (Until 1/23)

    Total calculated
    $25,570
    From this org
    $23,093
    From related orgs
    $0
    Other
    $2,477
    Hours/week
    40
  • Terrell Chandler

    Director, International Programs

    Total calculated
    $155,523
    From this org
    $144,037
    From related orgs
    $0
    Other
    $11,486
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $144,037
    Bonus
    $0
    Other
    $0
    Deferred
    $5,743
    Nontaxable benefits
    $5,743
    Filer's total
    $155,523
  • Bazzi Zackaria

    Regional Director

    Total calculated
    $151,639
    From this org
    $140,441
    From related orgs
    $0
    Other
    $11,198
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,441
    Bonus
    $0
    Other
    $0
    Deferred
    $5,599
    Nontaxable benefits
    $5,599
    Filer's total
    $151,639
  • Colleen Denny

    Regional Director

    Total calculated
    $145,308
    From this org
    $139,736
    From related orgs
    $0
    Other
    $5,572
    Hours/week
    40
  • Joshua Brandon

    Regional Director

    Total calculated
    $160,899
    From this org
    $138,736
    From related orgs
    $0
    Other
    $22,163
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $138,736
    Bonus
    $0
    Other
    $0
    Deferred
    $5,532
    Nontaxable benefits
    $16,631
    Filer's total
    $160,899
  • William Schroder

    Regional Director

    Total calculated
    $148,186
    From this org
    $136,252
    From related orgs
    $0
    Other
    $11,934
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
17 September 2024
IRS schema version
2023v5.1
Source object
202432639349301103

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