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SPIRIT OF BLUE FOUNDATION

EIN 45-2685219 PORTLAND, OR

Browse the largest nonprofits in Oregon

Revenue 2025
$223,027
Expenses 2025
$188,257

Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
L126
Classification
1000
Street
1905 NE 47TH AVE

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

2 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2025

Mission

SPIRIT OF BLUE IS DEDICATED TO THE ENHANCEMENT OF OFFICER SAFETY THROUGHOUT THE LAW ENFORCEMENT COMMUNITY BY FULFILLING UNFUNDED SAFETY EQUIPMENT AND TRAINING NEEDS.

  • THE RIVERSIDE COUNTY SHERIFF'S OFFICE RECEIVED FUNDING TO PURCHASE AND TRAIN A NEW POLICE WORKING DOG, K9 OWNEY. THE AGENCY WAS SELECTED IN RECOGNITION OF THEIR FALLEN K9 RUDY, WHO WAS KILLED IN THE LINE OF DUTY EARLIER IN THE YEAR AS HE PROTECTED DEPUTIES TRYING TO APPREHEND AN ARMED FELON. THE GRANT WAS VALUED AT $20,000.

  • THE PORT ST. LUCIE POLICE DEPARTMENT RECEIVED 211 GUARDIAN ANGEL ELITE SERIES RED/BLUE WEARABLE LIGHTING DEVICES WITH AN ADDITIONAL UNIVERSAL MOUNT EACH FOR THEIR OFFICERS. GUARDIAN ANGEL DEVICES DONATED THE ADDITIONAL ACCESSORIES. THE GRANT WAS VALUED AT $25,737.

  • THE TEXAS DEPARTMENT OF PARKS & WILDLIFE REGION 2 RECEIVED 55 ADDITIONAL NORTH AMERICAN RESCUE REFLEX I-FAK TRAUMA KITS WITH COMBAT GAUZE. THE PREVIOUS YEAR, 11 WARDENS WITH REGION 2 DISTRICT 5 RECEIVED THE SAME EQUIPMENT AND PERFORMED ONE DOCUMENTED COMMUNITY SAVE. THE GRANT WAS VALUED AT $14,635.

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Ryan T Smith

    EXECUTIVE DIRECTOR

    Total calculated
    $0
    Hours/week
    20

  • Dale Stockton

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    5

  • Branda Tiffany

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2

  • Frank Cappo

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Matthew Pruitt

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

  • Todd Parola

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    2

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. Earlier years are each on their own filing page.

Filings

  • 2025
    Revenue
    $223,027
    Expenses
    $188,257
    Contributions
    $223,019
    Grants paid
    $101,748
  • 2024
    Revenue
    $229,619
    Expenses
    $226,501
    Contributions
    $229,610
    Grants paid
    $146,981
  • 2023
    Revenue
    $190,196
    Expenses
    $256,519
    Contributions
    $190,088
    Grants paid
    $180,486
  • 2022
    Revenue
    $198,563
    Expenses
    $145,524
    Contributions
    $198,313
    Grants paid
    $74,529

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $172,890
    Expenses
    $186,859
    Assets (EOY)
    $58,304

  • 2020 · 990-EZ

    Revenue
    $137,747
    Expenses
    $132,165
    Assets (EOY)
    $77,255

  • 2019 · 990-EZ

    Revenue
    $160,213
    Expenses
    $104,148
    Assets (EOY)
    $71,673

  • 2018 · 990-EZ

    Revenue
    $100,277
    Expenses
    $109,440
    Assets (EOY)
    $15,608

  • 2018 · 990-EZ

    Revenue
    $100,277
    Expenses
    $109,440
    Assets (EOY)
    $15,608

  • 2017 · 990-EZ

    Revenue
    $80,855
    Expenses
    $79,593
    Assets (EOY)
    $24,771

  • 2016 · 990-EZ

    Revenue
    $34,221
    Expenses
    $66,998
    Assets (EOY)
    $27,411

  • 2015 · 990-EZ

    Revenue
    $102,643
    Expenses
    $75,486
    Assets (EOY)
    $60,188

  • 2014 · 990-EZ

    Revenue
    $44,802
    Expenses
    $61,760
    Assets (EOY)
    $33,031

  • 2013 · 990-EZ

    Revenue
    $80,839
    Expenses
    $36,621
    Assets (EOY)
    $49,989

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.