2024-09-19T10:25:52-05:00 2023-12-31 571157523 Aprio LLP 111 Rockville Pike Suite 600 Rockville MD 20850 990 2023-01-01 201687786 Spirit of America Worldwide SPIR 5719701370 3033 Wilson Boulevard 700 Arlington VA 22201 James Hake Chief Executive Officer 5719701370 2024-09-17 1 0 Stacy Cullen P00974308 3012316200 2024-09-17 2023 2024-08-08 14:25:15Z James Hake 3033 Wilson Boulevard 700 Arlington VA 22201 41425358 0 X www.spiritofamerica.org X 2004 CA 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. 6 5 58 0 0 0 50414651 40980218 0 0 34261 351103 0 0 50448912 41331321 26974286 26473396 0 0 3724841 5261767 0 0 2166402 5868830 3498486 36567957 35233649 13880955 6097672 25653858 35329272 507406 4075665 25146452 31253607 X 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. 0 0 30409672 26473396 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. 30409672 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 27 0 1 58 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AK AR CA CO CT FL GA HI IL KS KY MA MD ME MI MN MS NC ND NH NJ NM NV NY OH OK OR PA RI SC TN UT VA WI WV X X X James Hake 5719701370 3033 Wilson Boulevard Suite 700 Arlington VA 22201 James Hake Chief Executive Officer 40.00 X X 322864 0 50724 Bob Oster Board Chair 0.50 X 0 0 0 Michael Bigham Board Member 0.50 X 0 0 0 Natalie Cryer Board Member 0.50 X 0 0 0 Fred Khosravi Board Member 0.50 X 0 0 0 John Phelan Board Member 0.50 X 0 0 0 Ernest Wayne Chief of International Operations 40.00 X 250747 0 40392 Eric Hermelee Chief Marketing Officer 40.00 X 196811 0 30506 Pamela Bowles VP of Administration & Legal Affairs 40.00 X 177563 0 36732 Kimberly Getz Chief Financial Officer 40.00 X 164982 0 4029 Peggy Findley Corporate Secretary 40.00 X 63017 0 5041 Dorothy O'Donnell Chief Financial Officer (Until 1/23) 40.00 X 28679 0 6623 Shirley Hartman Chief Devel. Officer (Until 1/23) 40.00 X 23093 0 2477 Terrell Chandler Director, International Programs 40.00 X 144037 0 11486 Bazzi Zackaria Regional Director 40.00 X 140441 0 11198 Colleen Denny Regional Director 40.00 X 139736 0 5572 Joshua Brandon Regional Director 40.00 X 138736 0 22163 William Schroder Regional Director 40.00 X 136252 0 11934 1926958 0 238877 18 0 1 0 Wipfli LLP PO Box 8010 Wausau WI 544028010 Consulting 205200 Plus Communications LLC 3001 Washington Boulevard 7th Floo Arlington VA 22201 Consulting 190000 Co LLC 419 Park Avenue S New York NY 100168410 Branding 150000 AUSA Inc 601 13th Street NW Suite 300 Washington DC 200053807 Rent 141457 4 40980218 40323 40980218 342363 342363 102777 94037 8740 8740 8740 41331321 0 0 351103 26473396 26473396 1404279 672441 366090 365748 3211781 1780769 609208 821804 130773 70447 30064 30262 184478 95318 22456 66704 330456 173070 75450 81936 36237 22077 14160 41798 41798 391 3 388 903128 115123 402098 385907 195227 37730 45041 112456 234094 112782 48945 72367 128361 66988 31437 29936 823396 561966 113690 147740 640 486 62 92 30240 26682 3558 75368 39332 18459 17577 151945 110411 36110 5424 Bad Debt 755839 755839 Payroll Processing 39612 20673 9701 9238 Staff Development 29609 9731 15718 4160 Dues and Subscriptions 29505 9715 7655 12135 23096 10535 10033 2528 35233649 30409672 2657575 2166402 10064495 6108759 2562895 20961151 12632247 7883496 82496 122798 332955 314213 54336 18742 9885 110749 116464 136755 117862 25653858 35329272 365121 3962952 142285 112713 507406 4075665 X 10819415 18119606 14327037 13134001 25146452 31253607 25653858 35329272 6097672 9483 0 X X 0 1 X 1 0 X 7470346 2863727 9665687 50414651 40980218 111394629 7470346 2863727 9665687 50414651 40980218 111394629 40797350 70597279 33751 9614 3017 34391 342363 423136 111817765 0.63140 0.62050 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 114844 13279 4594 123529 141152 -20508 5800 114844 132572 9985 1405 141152 122088 12101 1617 132572 107033 17960 2905 122088 0.19050 0.80950 0.00000 0 0 6755 6755 0 104626 103091 1535 221574 204367 17207 18742 Lease liabilities - finance leases, current portion 52135 Lease liability - operating lease 60578 112713 X 41365891 9483 25478 34961 41330930 391 391 41331321 35258736 25478 25478 35233258 391 391 35233649 Part V, Line 4: During 2015, the Organization received one donor-restricted endowment fund which is held in an investment account. Correlating net assets are classified as permanently restricted. Investment income and gains from these investments are available to be appropriated for general operational use. The donor has requested the nominal value of the gift be retained in perpetuity to support the Organization's activities. The Organization's policy is to appropriate earnings from this endowment to support its program purpose activities. Part X, Line 2: The Organization evaluates uncertainty in income tax positions based on a more-likely-than-not recognition standard. If that threshold is met, the tax position is then measured at the largest amount that is greater than 50% likely of being realized upon ultimate settlement. As of December 31, 2023 and 2022, there are no accruals for uncertain tax positions. If applicable, the Organization records interest and penalties as a component of income tax expense. Tax years from 2020 through the current year remain open for examination by tax authorities. 1 Russia and Neighboring States 0 0 Grant Making, Program Services Humanitarian Aid, Equipment, Supplies 24156517 East Asia and the Pacific 0 0 Grant Making, Program Services Humanitarian Aid, Educational Programs, Equipment 1471538 Sub-Saharan Africa 0 0 Grant Making, Program Services Humanitarian Aid, Equipment 471151 Europe (Including Iceland & Greenland) 0 0 Grant Making, Program Services Humanitarian Aid, Equipment 310291 Middle East and North Africa 0 0 Grant Making, Program Services Humanitarian Aid, Supplies, Educational Programs 243174 0 0 0 0 0 0 26652671 0 26652671 Sub-Saharan Africa Educational Programs 12026 Wire 0 Russia and Neighboring States Humanitarian Aid for Kyrzygstan 0 8317 Supplies Cost East Asia and the Pacific Educational Programs 0 193557 Supplies Cost Russia and Neighboring States Educational Programs for Tajikistan 0 6728 Supplies Cost Russia and Neighboring States Educational Programs for Kyrzygstan 49712 Wire 0 Sub-Saharan Africa Humanitarian Aid 0 10901 Medical Supplies Cost East Asia and the Pacific Humanitarian Aid 0 35535 Equipment Cost East Asia and the Pacific Humanitarian Aid 0 28900 Eqiupment Cost Sub-Saharan Africa Humanitarian Aid 19347 Wire 0 Middle East and North Africa Humanitarian Aid 0 48610 Supplies Cost Middle East and North Africa Humanitarian Aid 0 9960 Supplies Cost Middle East and North Africa Humanitarian Aid 0 8856 Supplies Cost Russia and Neighboring States Humanitarian Aid for Ukraine 1170000 Wire 0 Russia and Neighboring States Humanitarian Aid for Ukraine 288000 Wire 0 Russia and Neighboring States Humanitarian Aid for Ukraine 1126458 Wire 0 Russia and Neighboring States Educational Programs for Ukraine 209960 Wire 0 Russia and Neighboring States Humanitarian Aid for Kyrzygstan 0 6864 Supplies Cost Russia and Neighboring States Humanitarian Aid for Kazakhstan 0 6598 Building renovations Cost Middle East and North Africa Educational Programs 0 26741 Supplies Cost Europe (Including Iceland & Greenland) Humanitarian Aid 0 24528 Construction Cost Europe (Including Iceland & Greenland) Humanitarian Aid 5015 Wire 0 Russia and Neighboring States Humanitarian Aid for Kazakhstan 24000 Wire 0 East Asia and the Pacific Educational Programs 739548 Wire 9930 Supplies Cost Sub-Saharan Africa Humanitarian Aid 0 201035 Building renovations Cost East Asia and the Pacific Humanitarian Aid 8497 Wire 0 Russia and Neighboring States Educational Programs for Ukraine 17820 Wire 0 Russia and Neighboring States Educational Programs for Kazakhstan 0 5462 Supplies Cost Russia and Neighboring States Humanitarian Aid for Kazakhstan 0 8256 Equipment Cost East Asia and the Pacific Humanitarian Aid 39413 Wire 0 Europe (Including Iceland & Greenland) Humanitarian Aid 0 149211 Equipment Cost Europe (Including Iceland & Greenland) Humanitarian Aid 23847 Wire 0 East Asia and the Pacific Educational Programs 19680 Wire 0 Middle East and North Africa Educational Programs 14145 Wire 0 Middle East and North Africa Humanitarian Aid 0 46066 Materials and Equipment Cost Middle East and North Africa Humanitarian Aid 24468 Wire 0 Russia and Neighboring States Humanitarian Aid for Ukraine 0 429740 IT Equipment and Services Cost Russia and Neighboring States Humanitarian Aid for Ukraine 0 14470012 Equipment and supplies Cost Russia and Neighboring States Humanitarian Aid for Ukraine 0 38448 Meal Service Cost Russia and Neighboring States Humanitarian Aid for Ukraine 0 21039 Medical equipment and supplies Cost Russia and Neighboring States Humanitarian Aid for Ukraine 0 110351 Thermal mitigating gear Cost Sub-Saharan Africa Humanitarian Aid 0 13392 Logistics support Cost East Asia and the Pacific Educational Programs 0 18635 Supplies Cost East Asia and the Pacific Humanitarian Aid 0 5202 Vehicle Repairs Cost Russia and Neighboring States Humanitarian Aid for Armenia 60210 Wire 0 Europe (Including Iceland & Greenland) Humanitarian Aid 0 9722 Rescue Equipment Cost Sub-Saharan Africa Humanitarian Aid 194234 Wire 0 Russia and Neighboring States Humanitarian Aid for Moldova 0 9830 Supplies Cost East Asia and the Pacific Humanitarian Aid 0 16310 Tech support Cost Russia and Neighboring States Educational Programs for Tajikistan 17171 Wire 0 Russia and Neighboring States Humanitarian Aid for Tajikistan 18111 Wire 0 Russia and Neighboring States Educational Programs for Tajikistan 12031 Wire 0 Russia and Neighboring States Educational Programs for Tajikistan 22020 Wire 0 Russia and Neighboring States Educational Programs for Tajikistan 0 7119 Supplies Cost East Asia and the Pacific Educational Programs 0 6332 Supplies Cost East Asia and the Pacific Humanitarian Aid 0 12600 Medical Supplies Cost Russia and Neighboring States Humanitarian Aid for Ukraine 0 98247 Equipment Cost Middle East and North Africa Educational Programs 15500 Wire 0 Europe (Including Iceland & Greenland) Humanitarian Aid 0 22209 Construction Cost Middle East and North Africa Educational Programs 10000 Wire 0 Sub-Saharan Africa Humanitarian Aid 0 15309 Hygiene goods Cost East Asia and the Pacific Educational Programs 0 8925 Supplies Cost East Asia and the Pacific Humanitarian Aid 0 203728 Eqiupment Cost East Asia and the Pacific Humanitarian Aid 0 9649 Medical Supplies Cost Russia and Neighboring States Humanitarian Aid for Ukraine 0 5560605 Eqiupment Cost Russia and Neighboring States Educational Programs for Tajikistan 100575 Wire 0 Middle East and North Africa Humanitarian Aid 9985 Wire 0 Middle East and North Africa Humanitarian Aid 5470 Wire 0 Middle East and North Africa Educational Programs 10000 Wire 0 Russia and Neighboring States Educational Programs for Kazakhstan 9950 Wire 0 Russia and Neighboring States Educational Programs for Tajikistan 23660 Wire 0 East Asia and the Pacific Educational Programs 0 73557 Supplies Cost East Asia and the Pacific Educational Programs 120000 Wire 0 23 49 1 0 0 0 0 1 Part I, Line 2: Spirit of America has procedures for monitoring the use of grant funds outside the United States. It starts with selection criteria including working with the U.S. Department of Defense (DoD), State Department, and U.S. Embassies to select only approved grants/assistance and grantees. Various meetings are held to discuss the appropriate, effective, and efficient use of the funds. Program managers document the progress of the approved projects funded by approved grants in a cloud-based software. The Regional Directors review and approve the use of the grants. The Executive Team has final approval of all grants. SCHEDULE F, PART II In accordance with the Memorandum of Understanding between the United States Department of Defense (US DOD) and Spirit of America, the US DOD received goods provided by Spirit of America. In support of humanitarian and other United States objectives in Ukraine, the US DOD then provided these goods to Ukraine. Ukraine was the designated foreign beneficiary. X X X 0 0 0 0 0 0 0 0 0 James Hake Chief Executive Officer 322864 0 0 0 0 0 12775 0 37949 0 373588 0 0 0 Ernest Wayne Chief of International Operations 250747 0 0 0 0 0 10001 0 30391 0 291139 0 0 0 Eric Hermelee Chief Marketing Officer 196811 0 0 0 0 0 7846 0 22660 0 227317 0 0 0 Pamela Bowles VP of Administration & Legal Affairs 177563 0 0 0 0 0 6649 0 30083 0 214295 0 0 0 Kimberly Getz Chief Financial Officer 164982 0 0 0 0 0 2013 0 2016 0 169011 0 0 0 Joshua Brandon Regional Director 138736 0 0 0 0 0 5532 0 16631 0 160899 0 0 0 Terrell Chandler Director, International Programs 144037 0 0 0 0 0 5743 0 5743 0 155523 0 0 0 Bazzi Zackaria Regional Director 140441 0 0 0 0 0 5599 0 5599 0 151639 0 0 0 X 5 38423 FMV X Tools 1 1900 FMV 0 0 1 0 Part I, Column (b): The number listed in column (b) represents the number of contributions received. Form 990, Part VI, Section B, line 11b A CPA firm is hired to prepare the Form 990 and the Form 990 is forwarded to the governing body before the return is filed with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is set out in the organization's by-laws. Officers and board members self-disclose any conflicts of interest. Form 990, Part VI, Section B, line 15 The company purchases standard compensation surveys and employee offer letters are drafted based on standard practices determined from this information. Form 990, Part VI, Section C, line 19 All pertinent documents are made available to the public on the organization's website, an internet search, or upon request by interested parties. Form 990, Part XII, Line 2c: The audit oversight process has remained unchanged from the previous year.