2023-10-26T12:41:47-05:00 2022-12-31 571157523 APRIO LLP 111 ROCKVILLE PIKE SUITE 600 ROCKVILLE MD 20850 990 2022-01-01 201687786 SPIRIT OF AMERICA WORLDWIDE SPIR 5719701370 3033 WILSON BLVD 700 ARLINGTON VA 22201 JAMES HAKE CHIEF EXECUTIVE OFFICER 5719701370 2023-10-25 1 JAMES HAKE 999009999 0 STACY CULLEN P00974308 3012316200 2023-10-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JAMES HAKE 3033 WILSON BLVD 700 ARLINGTON VA 22201 50573155 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 DO THIS BY WORKING ALONGSIDE MILITARY AND DIPLOMATIC PERSONNEL TO HELP THEM SAVE AND IMPROVE LIVES, PROMOTE VALUES SHARED BY AMERICANS AND OUR ALLIES, STRENGTHEN RELATIONSHIPS WITH ALLIES AND FRIENDS AND DEMONSTRATE THAT THE UNITED STATES IS A FRIEND OF THOSE WHO SEEK A BETTER LIFE. 6 5 41 0 0 0 9665687 50414651 0 0 17230 34261 0 0 9682917 50448912 2334634 26974286 0 0 2829925 3724841 0 0 5310672 1721584 5868830 6886143 36567957 2796774 13880955 11674125 25653858 385310 507406 11288815 25146452 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 DO THIS BY WORKING ALONGSIDE MILITARY AND DIPLOMATIC PERSONNEL TO HELP THEM SAVE AND IMPROVE LIVES, PROMOTE VALUES SHARED BY AMERICANS AND OUR ALLIES, STRENGTHEN RELATIONSHIPS WITH ALLIES AND FRIENDS, AND DEMONSTRATE THAT THE UNITED STATES IS A FRIEND OF THOSE WHO SEEK A BETTER LIFE. 0 0 30368459 26974286 SPIRIT OF AMERICA IS A NONPROFIT CITIZEN SERVICE ORGANIZATION FOUNDED IN RESPONSE TO THE ATTACKS OF 9/11. OUR MISSION IS TO ENGAGE CITIZENS IN PRESERVING THE PROMISE OF A FREE AND BETTER LIFE. OUR PROJECTS ARE DEVELOPED IN RESPONSE TO NEEDS IDENTIFIED BY US MILITARY, DEPARTMENT OF STATE AND OTHER US GOVERNMENT PERSONNEL. OUR PROJECTS SUPPORT THE SAFETY AND SUCCESS OF US MILITARY AND DIPLOMATIC PERSONNEL AND SAVE AND IMPROVE LIVES AROUND THE WORLD. RECIPIENTS AND BENEFICIARIES OF SPIRIT OF AMERICA ASSISTANCE INCLUDE LOCAL POPULATIONS AND HOST NATION GOVERNMENT AND MILITARY PERSONNEL IDENTIFIED BY US MILITARY AND DIPLOMATIC PERSONNEL. (CONTINUED ON SCHEDULE O)SPIRIT OF AMERICA ALSO PROVIDES AMERICANS AN OPPORTUNITY TO CONNECT WITH, AND SUPPORT THE MISSIONS OF, THOSE WHO SERVE ABROAD, A CONNECTION THAT LEADS TO A MORE WELL-INFORMED CITIZENRY, A HEALTHIER DEMOCRACY, AND MORE EFFECTIVE US ENGAGEMENT IN THE WORLD. OUR EFFORTS FOCUS ON PRIORITIES CRITICAL TO US NATIONAL SECURITY INTERESTS IN FOUR MAIN REGIONS: 1) THE MIDDLE EAST AND CENTRAL ASIA: INCREASING STABILITY AND REDUCING CONFLICT THROUGH THE PROVISION OF TARGETED HUMANITARIAN AND ECONOMIC ASSISTANCE TO VULNERABLE COMMUNITIES, BUILDING THE CAPACITY OF HOST NATION GOVERNMENTAL AND NONGOVERNMENTAL ENTITIES, AND PROVIDING NONLETHAL EQUIPMENT TO HOST NATION ARMED FORCES. THIS INCLUDES PROVIDING ENGLISH LANGUAGE TRAINING IN IRAQI-KURDISTAN TO THE PESHMERGA FORCES, AND NONLETHAL MATERIAL SUPPORT TO THE LEBANESE ARMED FORCES (LAF), REFUGEE ASSISTANCE IN SIX COUNTRIES ACROSS BOTH REGIONS, DELIVERING EMERGENCY FOOD AID IN NORTHEAST SYRIA, FUNDING RENOVATIONS FOR SCHOOLS AND COMMUNITY CENTERS IN TAJIKISTAN AND KAZAKHSTAN, PROVIDING EXPLOSIVE DETECTION EQUIPMENT IN NORTHEAST SYRIA, AND PROVIDING OTHER EDUCATIONAL, HUMANITARIAN, AND MEDICAL SUPPLIES.2) EASTERN EUROPE: STRENGTHENING THE RELATIONSHIPS BETWEEN THE UNITED STATES AND FRIENDS AND ALLIES TO DEFEND FREEDOM AND DEMOCRACY AGAINST RUSSIAN AGGRESSION IN UKRAINE AND COUNTER RUSSIAN INFLUENCE IN MOLDOVA AND THE BALKANS AND STRENGTHENING NATO FORCE INTEGRATION AND COMMUNITY SUPPORT. IN UKRAINE, THIS INCLUDES THE DELIVERY OF HUNDREDS OF TONS OF NONLETHAL ASSISTANCE TO UKRAINIAN ARMED FORCES, SUCH AS HELMETS, BULLETPROOF VESTS, AND OTHER PROTECTIVE GEAR, VEHICLES, SURVEILLANCE DRONES, FUNDING FOR A TRAINING COURSE FOR CAPTAINS IN THE TERRITORIAL DEFENSE FORCES, AND MOBILE PHONES, TABLETS, RADIOS, AND OTHER COMMUNICATIONS GEAR. IN MOLDOVA AND THE BALKANS, TARGETED HUMANITARIAN AND ECONOMIC ASSISTANCE AND CAPACITY-BUILDING INITIATIVES INCLUDE ALTERNATIVE FUEL TO KEEP FAMILIES AND SCHOOLS WARM, MEDICAL EQUIPMENT, TECHNOLOGY, EDUCATIONAL SUPPLIES, AND RENOVATIONS TO COMMUNITY TENNIS COURTS.3) SOUTHEAST ASIA: STRENGTHENING RELATIONSHIPS BETWEEN THE UNITED STATES AND FRIENDS, AND ALLIES TO PROTECT FRONTLINES OF DEMOCRACY AND DETER CHINESE AGGRESSION THROUGH THE PROVISION OF TARGETED HUMANITARIAN AND ECONOMIC ASSISTANCE, BUILDING THE CAPACITY OF HOST NATION GOVERNMENTAL AND NONGOVERNMENTAL ENTITIES, AND PROVIDING NONLETHAL EQUIPMENT TO HOST NATION ARMED FORCES. THIS INCLUDES FUNDING A NETWORK OF CRISIS RESPONSE ORGANIZATIONS AND EXPANDING THE GOVERNMENT'S EMERGENCY RESPONSE SYSTEM IN TAIWAN, PROVIDING A COMMUNICATIONS NETWORK FOR DISPLACED CIVILIANS IN BURMA, SUPPORTING EDUCATIONAL, RURAL HEALTH, AND FOOD SECURITY PROGRAMS IN MONGOLIA, AND PROVIDING OTHER EDUCATIONAL, HUMANITARIAN, AND MEDICAL SUPPLIES.4) WEST AND EAST AFRICA: INCREASING STABILITY AND STOPPING THE SPREAD OF TERRORISM/EXTREMISM THROUGH THE PROVISION OF TARGETED HUMANITARIAN AND ECONOMIC ASSISTANCE TO VULNERABLE COMMUNITIES, BUILDING THE CAPACITY OF HOST NATION GOVERNMENTAL AND NONGOVERNMENTAL ENTITIES, AND PROVIDING NONLETHAL EQUIPMENT TO HOST NATION ARMED FORCES. EFFORTS INCLUDE FUNDING RENOVATIONS FOR SCHOOLS AND KEY GOVERNMENT BUILDINGS IN MOZAMBIQUE, PROVIDING MEDICAL SUPPLIES IN KENYA AND MARITIME SURVEILLANCE TECHNOLOGY IN COMOROS, AND PROVIDING OTHER EDUCATIONAL AND HUMANITARIAN SUPPLIES. 30368459 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 23 0 41 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 BLVD SUITE 700 ARLINGTON VA 22201 JIM HAKE CEO, FOUNDER, BOARD MEMBER 40.00 X X 275040 0 27738 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 PEGGY FINDLEY BOARD SECRETARY 20.00 X 60254 0 3050 DOROTHY O'DONNELL CHIEF FINANCIAL OFFICER 40.00 X 196468 0 27615 SHIRLEY HARTMAN CHIEF DEVELOPMENT OFFICER 40.00 X 136083 0 14034 ERNEST ZINN CHIEF OF INTERNATIONAL OPE 40.00 X 238559 0 21300 ALAN FELDENKRIS CHIEF MARKETING OFFICER 40.00 X 78601 0 6095 TERRELL CHANDLER DIRECTOR, INTERNATIONAL PROGRAMS 40.00 X 148838 0 6379 ZACKARIA BAZZI REGIONAL DIRECTOR 40.00 X 130783 0 5642 JOSHUA BRANDON REGIONAL DIRECTOR 40.00 X 130662 0 15512 COLLEEN DENNY REGIONAL DIRECTOR 40.00 X 130777 0 16477 WILLIAM JOHN SCHRODER REGIONAL DIRECTOR 40.00 X 126540 0 20894 1652605 0 164736 9 0 1 0 METAFORCE LLC 2342 42ND AVE E SEATTLE WA 98112 MARKETING 315350 AUSA 2425 WILSON BLVD ARLINGTON VA 22201 RENT 152970 LEMONDES MARTHA FUQUA 3390 EAGER RD JAMESVILLE NY 13078 RECRUITING AND RELATED RESOURCE NEEDS SU 127538 3 50414651 4693150 50414651 34391 34391 124113 124243 -130 -130 -130 50448912 0 0 34261 26974286 26974286 1084837 665065 181797 237975 2178085 1335285 365004 477796 216952 133003 36357 47592 244967 150178 41052 53737 7887 701 6936 250 46614 4143 40993 1478 1007441 146264 30742 830435 274583 82492 19242 172849 221784 118021 30853 72910 147776 89912 24383 33481 648933 481566 72254 95113 11604 3486 813 7305 65385 40155 10902 14328 92306 73039 8326 10941 IN-KIND PSA AIRTIME 3108645 2643 3106002 PUBLIC RELATIONS 197261 59263 13823 124175 DUES AND SUBSCRIPTIONS 23163 6959 1623 14581 STAFF DEVELOPMENT 13238 3977 928 8333 2210 664 155 1391 36567957 30368459 888826 5310672 7390521 10064495 2479222 2562895 1501500 12632247 48778 82496 335504 281168 120583 54336 9885 133521 110749 0 136755 11674125 25653858 256817 191580 128493 315826 385310 507406 X 7439455 10819415 3849360 14327037 11288815 25146452 11674125 25653858 13880955 -23318 0 X X 0 1 X 1 0 X 5369732 7470346 2863727 9665687 50414651 75784143 5369732 7470346 2863727 9665687 50414651 75784143 28695009 47089134 21233 33751 9614 3017 34391 102006 75886149 0.62050 0.72600 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 141152 -20508 5800 114844 132572 9985 1405 141152 122088 12101 1617 132572 107033 17960 2905 122088 100000 2632 2632 100000 0.29150 0.70850 0 0 6755 6046 709 107175 100000 7175 221574 175122 46452 54336 ACCRUED LIABILITIES 173541 LEASE LIABILITIES - FINANCE LEASES, CURRENT PORTION 71129 LEASE LIABILITY - OPERATING LEASE 71156 315826 X 50427225 -23318 1631 -21687 50448912 0 50448912 36569588 1631 1631 36567957 0 36567957 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, 2022 AND 2021, 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 2019 THROUGH THE CURRENT YEAR REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES. 1 CENTRAL AMERICA AND THE CARIBBEAN 0 0 GRANT MAKING, PROGRAM SERVICES HUMANITARIAN AID, EDUCATIONAL PROGRAMS 30346 EAST ASIA AND THE PACIFIC 0 0 GRANT MAKING, PROGRAM SERVICES HUMANITARIAN AID, EDUCATIONAL PROGRAMS, VEHICLES 666408 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANT MAKING, PROGRAM SERVICES HUMANITARIAN AID, EQUIPMENT 471928 MIDDLE EAST AND NORTH AFRICA 0 0 GRANT MAKING, PROGRAM SERVICES HUMANITARIAN AID, MEDICAL SUPPLIES 171444 RUSSIA AND NEIGHBORING STATES 0 0 GRANT MAKING, PROGRAM SERVICES HUMANITARIAN AID, EQUIPMENT, VEHICLES, MEDICAL SUPPLIES, OTHER SUPPLIES 25397122 SUB-SAHARAN AFRICA 0 0 GRANT MAKING, PROGRAM SERVICES HUMANITARIAN AID, EQUIPMENT 386090 0 0 0 0 0 0 27123338 0 27123338 CENTRAL AMERICA AND THE CARIBBEAN EDUCATIONAL PROGRAMS 10610 WIRE 0 EAST ASIA AND THE PACIFIC EDUCATIONAL PROGRAMS 366623 WIRE 0 EAST ASIA AND THE PACIFIC HUMANITARIAN AID 41024 WIRE 0 EAST ASIA AND THE PACIFIC EDUCATIONAL PROGRAMS 40396 WIRE 0 EAST ASIA AND THE PACIFIC HUMANITARIAN AID 0 22487 VEHICLE REPAIR SERVICE COST EUROPE (INCLUDING ICELAND & GREENLAND) HUMANITARIAN AID 0 36161 EQUIPMENT COST EUROPE (INCLUDING ICELAND & GREENLAND) HUMANITARIAN AID 51974 WIRE 0 MIDDLE EAST AND NORTH AFRICA HUMANITARIAN AID 0 23311 MEDICAL SUPPLIES COST RUSSIA AND NEIGHBORING STATES EDUCATIONAL PROGRAMS 87902 WIRE 0 RUSSIA AND NEIGHBORING STATES HUMANITARIAN AID 50010 WIRE 0 RUSSIA AND NEIGHBORING STATES EDUCATIONAL PROGRAMS 34125 WIRE 0 SUB-SAHARAN AFRICA HUMANITARIAN AID 75754 WIRE 0 RUSSIA AND NEIGHBORING STATES HUMANITARIAN ASSISTANCE FOR UKRAINE 0 22476836 EQUIPMENT COST RUSSIA AND NEIGHBORING STATES HUMANITARIAN ASSISTANCE FOR UKRAINE 0 1465830 FOOD COST RUSSIA AND NEIGHBORING STATES HUMANITARIAN ASSISTANCE FOR UKRAINE 0 110752 APPAREL COST RUSSIA AND NEIGHBORING STATES HUMANITARIAN ASSISTANCE FOR UKRAINE 0 104258 VEHICLES COST RUSSIA AND NEIGHBORING STATES HUMANITARIAN ASSISTANCE FOR UKRAINE 0 57807 MEDICAL SUPPLIES COST SUB-SAHARAN AFRICA YOUTH PROGRAM 52510 WIRE 0 MIDDLE EAST AND NORTH AFRICA WOMEN'S LEADERSHIP PROGRAM 25470 WIRE 0 RUSSIA AND NEIGHBORING STATES HUMANITARIAN AID 25000 WIRE 0 5 15 0 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. PART III ACCOUNTING METHOD: 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 JIM HAKE CEO, FOUNDER, BOARD MEMBER 275040 0 0 0 0 0 0 0 27738 0 302778 0 0 0 ERNEST ZINN CHIEF OF INTERNATIONAL OPE 238559 0 0 0 0 0 0 0 21300 0 259859 0 0 0 DOROTHY O'DONNELL CHIEF FINANCIAL OFFICER 196468 0 0 0 0 0 0 0 27615 0 224083 0 0 0 TERRELL CHANDLER DIRECTOR, INTERNATIONAL PROGRAMS 148838 0 0 0 0 0 0 0 6379 0 155217 0 0 0 SHIRLEY HARTMAN CHIEF DEVELOPMENT OFFICER 136083 0 0 0 0 0 0 0 14034 0 150117 0 0 0 X 84925 FMV X 8 66982 FMV X 1 1465830 FMV X PROMOTIONS 1 3108645 FMV X ELECTRONICS 1 32250 FMV X MUSICAL INSTRUMENTS 1 1500 FMV 0 0 1 0 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 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.