SPELLER FREEDOM FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SPELLER FREEDOM FOUNDATION (EIN 86-2470641)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-12
IRS object ID
202521339349306372
Schema version
2024v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-12T21:29:47ZReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431871840PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HRB TAX GROUP INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11301 MAIN ST STE 101BAddressLine1Txt
CityKANSAS CITYCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64105ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN862470641EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPELLER FREEDOM FOUNDATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPELBusinessNameControlTxt
Phone5039532147PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14055 OCEANSIDE BLVD STE BAddressLine1Txt
CityOceansideCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92056ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDAWNMARIE GAIVINPersonNm
Person TitleCOEXECUTIVE DIRECTORPersonTitleTxt
Phone5039532147PhoneNum
Signature2025-05-12SignatureDt
Discuss With Paid PreparerfalseDiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSherry WeishaarPreparerPersonNm
PTINP00884446PTIN
Phone8004725625PhoneNum
Preparation2025-05-12PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLISA HANDLEYPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line14183 AVENIDA DE LA PLATAAddressLine1Txt
CityOceansideCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92056ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$313,367GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SPELLERSFREEDOMFOUNDATION.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPROVIDE ACCESS TO COMMUNICATION FOR ALL NON SPEAKERSActivityOrMissionDesc
Voting Members Governing Body0VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$120,154PYContributionsGrantsAmt
CY Contributions Grants$304,378CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$854PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$83,271PYOtherRevenueAmt
CY Other Revenue$8,989CYOtherRevenueAmt
PY Total Revenue$204,279PYTotalRevenueAmt
CY Total Revenue$313,367CYTotalRevenueAmt
PY Grants And Similar Paid$28,668PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$66,630CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$44,075PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$117,317PYOtherExpensesAmt
CY Other Expenses$52,621CYOtherExpensesAmt
PY Total Expenses$190,060PYTotalExpensesAmt
CY Total Expenses$119,251CYTotalExpensesAmt
PY Revenues Less Expenses$14,219PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$194,116CYRevenuesLessExpensesAmt
Total Assets BOY$149,140TotalAssetsBOYAmt
Total Assets EOY$343,289TotalAssetsEOYAmt
Total Liabilities BOY$134,921TotalLiabilitiesBOYAmt
Total Liabilities EOY$134,954TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$14,219NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$208,335NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE EVERY NON-SPEAKER WITH ACCESS TO COMMUNICATION THROUGH SCHOLARSHIPS, EDUCATYION, AND ADVOCACY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$12,000ExpenseAmt
DescIMMERSION WEEK SCHOLARSHIPSDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$36,900ExpenseAmt
DescCP COURSE SCHOLARSHIPSDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$48,900TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Org Filed In Lieu Of Form1041falseOrgFiledInLieuOfForm1041Ind
Tax Exempt Interest$0TaxExemptInterestAmt
Licensed More Than One StatefalseLicensedMoreThanOneStateInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members0GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldORStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonLISA HANDLEYPersonNm
Phone5039532147PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11400 S MILITARY PLAddressLine1Txt
CityPortlandCityNm
State AbbreviationORStateAbbreviationCd
ZIP97219ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
LISA HANDLEY
PRESIDENT1.00Yes (X)$0$0$0
MADISON HANDLEY
SECRETARY2.00Yes (X)$0$0$0
JENNIFER LARSON
TREASURERYes (X)$0$0$0
JAMISON HANDLEY
MEMBER$0$0$0Yes (X)
ELLIOTT SYLVESTER
MEMBER$0$0$0Yes (X)
CADEN LARSON
MEMBER$0$0$0Yes (X)
GRACE FALLEUR
MEMBER$0$0$0Yes (X)
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$304,378AllOtherContributionsAmt
Total Contributions$304,378TotalContributionsAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMOVIE REVENUEDesc
Total Revenue Column$8,989TotalRevenueColumnAmt
Related Or Exempt Func Income$8,989RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$8,989OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$313,367TotalRevenueColumnAmt
Related Or Exempt Func Income$8,989RelatedOrExemptFuncIncomeAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$66,630TotalAmt
Program Services$66,630ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$21,759TotalAmt
Management And General$21,759ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$5,558TotalAmt
Program Services$5,558ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$10,273TotalAmt
Management And General$10,273ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,805TotalAmt
Management And General$1,805ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$65TotalAmt
Program Services$65ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$5,003TotalAmt
Program Services$5,003ProgramServicesAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$5TotalAmt
Management And General$5ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$5,434TotalAmt
Management And General$5,434ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,719TotalAmt
Management And General$2,719ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$119,251TotalAmt
Program Services$77,256ProgramServicesAmt
Management And General$41,995ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$149,140BOYAmt
EOY$343,289EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$149,140BOYAmt
EOY$343,289EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$855BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$134,066BOYAmt
EOY$134,954EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$134,921BOYAmt
EOY$134,954EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$14,219BOYAmt
EOY$208,335EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$14,219BOYAmt
EOY$208,335EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$149,140BOYAmt
EOY$343,289EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$194,116ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$295,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$249,026CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$203,425CurrentTaxYearMinus1YearAmt
Current Tax Year$304,378CurrentTaxYearAmt
Total$1,051,829TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$295,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$249,026CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$203,425CurrentTaxYearMinus1YearAmt
Current Tax Year$304,378CurrentTaxYearAmt
Total$1,051,829TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$1,051,829PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$5CurrentTaxYearMinus3YearsAmt
Total$5TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$5CurrentTaxYearMinus3YearsAmt
Total$5TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$295,005CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$249,026CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$203,425CurrentTaxYearMinus1YearAmt
Current Tax Year$304,378CurrentTaxYearAmt
Total$1,051,834TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART 1 LINE 3FormAndLineReferenceDesc
ExplanationCHANGED FROM PF TO PCExplanationTxt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.