2019-10-09T21:49:32-05:00 2018-12-31 953309779 GURSEY SCHNEIDER LLP 1888 CENTURY PARK EAST SUITE 900 LOS ANGELES CA 900671735 990 2018-01-01 201687786 SPIRIT OF AMERICA WORLDWIDE SPIR 5719701370 3033 WILSON BLVD SUITE 700 ARLINGTON VA 22201 JAMES HAKE CEO 5719701370 2019-10-07 1 NAZ AFSHAR P00441843 3105520960 38.104.231.98 2019-10-07 15:17:41 PD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2018 2019-02-21 02:37:17Z JAMES HAKE 3033 WILSON BLVD STE 700 ARLINGTON VA 22201 7573272 0 X WWW.SPIRITOFAMERICA.ORG X 2004 CA TO SUPPORT SAFETY & SUCCESS OF AMERICANS SERVING ABROAD, LOCAL PEOPLE & PARTNERS THEY SEEK TO HELP. 6 5 25 0 0 1250 4490441 5077862 0 0 38178 16250 0 -45 4528619 5094067 1089930 1338874 0 0 1427298 2021490 0 0 370532 1108873 1004468 3626101 4364832 902518 729235 6574030 7289082 228508 193725 6345522 7095357 X SPIRIT OF AMERICA'S MISSION IS TO SUPPORT THE SAFETY AND SUCCESS OF AMERICANS SERVING ABROAD BY HELPING THEM ASSIST LOCAL PEOPLE, AND BY CONNECTING THEM TO THE CAPABILITIES, RESOURCES AND GOODWILL OF THE AMERICAN PEOPLE AND PRIVATE SECTOR. 0 0 3435596 1338874 IN 2018, SPIRIT OF AMERICA EXECUTED 201 PROJECTS IN 45 COUNTRIES. SPIRIT OF AMERICA FOCUSED ON THESE PRIORITY AREAS BASED UPON THE ASSESSMENTS AND GUIDANCE OF SENIOR US GOVERNMENT MILITARY AND CIVILIAN LEADERSHIP. SPIRIT OF AMERICA'S ALL-VETERAN FIELD TEAM DEVELOPED AND EXECUTED SPECIFIC INITIATIVES IN RESPONSE TO CRITICAL LOCAL NEEDS IDENTIFIED BY DEPLOYED US PERSONNEL TO SUPPORT THEIR MISSIONS IN THOSE LOCATIONS.SPIRIT OF AMERICA, FOUNDED IN 2003, IS A 501C3 TAX-EXEMPT PUBLIC CHARITY. WE APPLY OUR RESOURCES AT THE INTERSECTION OF SECURITY, HUMAN NEED, AND US NATIONAL INTEREST. THIS SUPPORT MAKES OUR DEPLOYED PERSONNEL SAFER AND MORE SUCCESSFUL IN THEIR MISSIONS AND HELPS LOCAL PEOPLE BY IMPROVING SECURITY AND STABILITY AROUND THE WORLD. AT THE SAME TIME, WE PROVIDE AMERICANS AN OPPORTUNITY TO CONNECT WITH AND SUPPORT THE WORK OF THOSE WHO SERVE ABROAD, A CONNECTION THAT LEADS TO A MORE WELL-INFORMED PUBLIC AND MORE EFFECTIVE US ENGAGEMENT IN THE WORLD.THE EFFORTS FOCUSED ON PRIORITIES CRITICAL TO US NATIONAL SECURITY INTERESTS IN FIVE MAIN REGIONS:1. THE MIDDLE EAST: COUNTERING ISIL/VIOLENT EXTREMISM THROUGH THE PROVISION OF TARGETED HUMANITARIAN ASSISTANCE TO VULNERABLE COMMUNITIES AND INITIATIVES DESIGNED TO BUILD THE CAPACITY OF HOST NATION PARTNERS.2. THE SAHEL AND HORN OF AFRICA: COUNTERING VIOLENT EXTREMISM THROUGH THE PROVISION OF TARGETED HUMANITARIAN ASSISTANCE TO VULNERABLE COMMUNITIES AND INITIATIVES DESIGNED TO BUILD THE CAPACITY OF HOST NATION PARTNERS.3. EASTERN EUROPE: COUNTERING TRANSNATIONAL CRIMINAL ACTORS AND RUSSIAN INFLUENCE THROUGH COMMUNITY ENGAGEMENT/OUTREACH EFFORTS AND PARTNER CAPACITY-BUILDING INITIATIVES.4. SOUTHEAST ASIA: COUNTERING TERRORISM AND VIOLENT EXTREMISM THROUGH THE PROVISION OF TARGETED HUMANITARIAN ASSISTANCE TO VULNERABLE COMMUNITIES AND INITIATIVES DESIGNED TO BUILD THE CAPACITY OF HOST NATION PARTNERS.5. LATIN AMERICA: COUNTERING TRANSNATIONAL CRIMINAL ORGANIZATIONS AND DRUG TRAFFICKING ORGANIZATIONS THROUGH COMMUNITY ENGAGEMENT/OUTREACH EFFORTS AND PARTNER CAPACITY-BUILDING INITIATIVES. 3435596 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 0 1 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 10 0 1 25 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 1 1 1 1 0 CA AL AK AR CT DC FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OK OR PA RI SC TN UT VA WV WI WA OH ME CO ND NV X X X DORI O'DONNELL SPIRIT OF AMERICA WORLDWIDE 7038297450 3033 WILSON BLVD SUITE 700 ARLINGTON VA 22201 JAMES HAKE BOARD MEMBER, CEO, FOUNDER 60.00 X X 153480 0 4128 DONALD KARL BOARD MEMBER 0.50 X 0 0 0 MICHAEL BIGHAM BOARD MEMBER 0.50 X 0 0 0 BOB OSTER BOARD CHAIRMAN 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 VP OF FINANCE & ADMINISTRA 45.00 X 94092 0 2144 ISAAC A EAGAN COO 60.00 X 152688 0 1566 CHRISTOPHER VANJOHNSON DEPUTY DIRECTOR OF FIELD OPERATIONS 50.00 X 111624 0 53 ZACKARIA BAZZI PROJECT MANAGER-MIDDLE EAST 50.00 X 102217 0 1561 HAL CHRISTOPER CLARY DIRECTOR, CITIZEN-MILITARY PARTNERSHIPS 50.00 X 119163 0 1560 MICHELE R SPARROW CHIEF FINANCIAL OFFICER 45.00 X 143902 0 1766 877166 0 12778 6 1 1 0 0 5077862 299191 5077862 21233 21233 2474222 2479205 -4983 -4983 -4983 LOSS ON CURRENCY TRANSACTIONS 900099 -45 -45 -45 5094067 0 0 16205 1338874 1338874 248150 168742 54593 24815 1433581 974835 315388 143358 207047 140792 45550 20705 132712 90244 29197 13271 14710 13085 1625 32450 32450 48263 21617 6994 19652 125660 74028 27896 23736 60387 33023 10293 17071 89150 60622 19613 8915 514270 431650 4369 78251 59049 30894 8441 19714 36321 33361 2035 925 PROGRAM EQUIPMENT 23022 23022 0 0 BUSINESS TAXES & LICENS 1186 807 260 119 4364832 3435596 558704 370532 472817 1827187 642625 1256307 4235068 3922768 719 3281 50666 46570 95004 45169 23948 49835 1096735 104436 51452 78698 6574030 7289082 44758 89116 183750 104609 228508 193725 X 1893768 2837325 4351754 4158032 100000 100000 6345522 7095357 6574030 7289082 X 729235 -8823 29423 X X 0 1 X 1 0 X 3203683 2473324 5542587 4490441 5369732 21079767 3203683 2473324 5542587 4490441 5369732 21079767 9155383 11924384 557 5811 5017 37365 21233 69983 21149750 0.56380 0.49580 X 100000 2632 2632 100000 100000 2157 2157 100000 90717 9283 1881 1881 100000 -7427 1545 311 90717 0 0 0 6755 357 6398 68983 38522 30461 19266 6290 12976 49835 CREDIT CARD PAYABLE 7588 ACCRUED PAYROLL 52623 ACCRUED 403B EMPLOYER RELATED 8974 ACCRUED PAYROLL TAXES 25743 ACCRUED RENT 5112 MISCELLANEOUS OTHER LIABILITIES 4569 104609 X 5377113 -8823 291870 283047 5094066 0 5094066 4627278 291870 291870 4335408 29424 29424 4364832 PART V, LINE 4: THE "DEED OF GIFT" STATE THAT THE ORGANIZATION IS TO RECEIVE THE INVESTMENT INCOME FOR GENERAL CORPORATE PURPOSES. PART X, LINE 2: MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ENTITY AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2018, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. ACCORDINGLY, NO INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS WERE ACCRUED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ENTITY IS SUBJECT TO AUDITS BY TAXING JURISDICTIONS, HOWEVER, NO AUDITS FOR ANY TAX PERIODS ARE CURRENTLY IN PROGRESS. MANAGEMENT BELIEVES THAT THE ENTITY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS ENDED ON OR PRIOR TO DECEMBER 31, 2010 UNDER FEDERAL AND CALIFORNIA TAX JURISDICTIONS. PART XII, LINE 4B - OTHER ADJUSTMENTS: BOOK/TAX DIFFERENCE - DEPRECIATION 29,424. 0 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. BOOKS, SCHOOL DESKS AND SUPPLIES, METAL DETECTORS, PROTECTIVE EQUIPMENT, FACILITIES CONSTRUCTION, VETERINARIAN SALARIES AND SUPPORT, MOSQUITO NETS, FOOD. 402120 SOUTH ASIA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. MEDICAL SUPPLIES, CPR TRAINING MATERIALS, METAL DETECTORS, PROTECTIVE EQUIPMENT. 18674 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. BOOKS FOR ENGLISH EDUCATION, SCHOOL DESKS, SCHOOL UNIFORMS AND SUPPLIES, VENUE AND SPEAKERS FOR AMMAN FORUM, CONFERENCE CATERING, LIFESTRAW WATER FILTERS, MEDIC BAGS, HOSPITAL BEDS, FOOD AID. 624083 SOUTH AMERICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SCHOOL DESKS & SUPPLIES, FIRST AID KITS, NAVIGATION AIDS, BLANKETS, LAPTOPS. 37996 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. DENTAL EQUIPMENT, BACKPACKS AND SCHOOL SUPPLIES, SPORTS EQUIPMENT, SCHOOL RENOVATION, MEDICAL SUPPLIES. 76543 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. DAIRY FARM EQUIPMENT, LAPTOPS, FIRST AID KITS, COMMUNICATIONS AIDS, LITTERS, MEDICAL SUPPLIES, LIFEGUARD TRAINING SUPPORT. 79505 EUROPE 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. ELECTRONICS FOR SPECIAL NEEDS CHILDREN, BOXING GYM AND RENOVATION, VIDEO CAMERA AND SUPPLIES, MEDICAL SUPPLIES, SCHOOL SUPPLIES. 26161 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. WINTER BOOTS, CLOTHING, AND GEAR, RENT AND STAFF FOR AMERICAN SPACE FACILITY, STUDENT STEM COMPETITION, BASEMENT RENOVATION. 72607 NORTH AMERICA 0 0 PROGRAM SERVICES TO SUPPORT US TROOPS. TOURNIQUETS. 1185 0 0 0 0 0 0 1337689 1185 1338874 BOOKS, SCHOOL DESKS AND SUPPLIES, METAL DETECTORS, PROTECTIVE EQUIPMENT, FACILITIES CONSTRUCTION, VETERINARIAN SALARIES AND SUPPORT, MOSQUITO NETS, FOOD. SUB-SAHARAN AFRICA 584041 402120 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE MEDICAL SUPPLIES, CPR TRAINING MATERIALS, METAL DETECTORS, PROTECTIVE EQUIPMENT. SOUTH ASIA 5937 18674 TANGIBLE GOODS AND ASSISTANCE FOR NEEDY PEOPLE. FAIR MARKET VALUE BOOKS FOR ENGLISH EDUCATION, SCHOOL DESKS, SCHOOL UNIFORMS AND SUPPLIES, VENUE AND SPEAKERS FOR AMMAN FORUM, CONFERENCE CATERING, LIFESTRAW WATER FILTERS, MEDIC BAGS, HOSPITAL BEDS, FOOD AID. MIDDLE EAST AND NORTH AFRICA 412730 624083 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE SCHOOL DESKS & SUPPLIES, FIRST AID KITS, NAVIGATION AIDS, BLANKETS, LAPTOPS. SOUTH AMERICA 28732 37996 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE DENTAL EQUIPMENT, BACKPACKS AND SCHOOL SUPPLIES, SPORTS EQUIPMENT, SCHOOL RENOVATION, MEDICAL SUPPLIES. CENTRAL AMERICA AND THE CARIBBEAN 14406 76543 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE DAIRY FARM EQUIPMENT, LAPTOPS, FIRST AID KITS, COMMUNICATIONS AIDS, LITTERS, MEDICAL SUPPLIES, LIFEGUARD TRAINING SUPPORT. EAST ASIA AND THE PACIFIC 1906 79505 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE ELECTRONICS FOR SPECIAL NEEDS CHILDREN, BOXING GYM AND RENOVATION, VIDEO CAMERA AND SUPPLIES, MEDICAL SUPPLIES, SCHOOL SUPPLIES. EUROPE 98061 26161 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE WINTER BOOTS, CLOTHING, AND GEAR, RENT AND STAFF FOR AMERICAN SPACE FACILITY, STUDENT STEM COMPETITION, BASEMENT RENOVATION. RUSSIA AND NEIGHBORING STATES 101068 72607 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE TOURNIQUETS. NORTH AMERICA 1500 1185 TACTICAL GEAR FOR US TROOPS IN MEXICO FAIR MARKET VALUE 0 0 0 0 0 0 PART I, LINE 2: ACCOUNTABILITY IS A CRITICAL COMPONENT OF SPIRIT OF AMERICA'S FIELD OPERATIONS. PRIOR TO INITIATING ANY PROJECT, CONTROLS ARE PUT IN PLACE TO ENSURE THE ORGANIZATION'S FUNDS WILL BE USED FOR THE INTENDED PURPOSE. SOA DRAFTS AGREEMENTS/CONTRACTS OUTLINING THE NATURE OF THE PROPOSED RELATIONSHIPS AND OBTAINING DETAILED INVOICES FROM ANY VENDORS OR OTHER IMPLEMENTERS INVOLVED IN THE PROJECT. METHODS OF MONITORING AND EVALUATION ARE ALSO CLEARLY ESTABLISHED PRIOR TO EMBARKING ON ANY INITIATIVES. IN MOST CASES, FINAL ASSESSMENTS OF THE PRODUCTS DELIVERED/SERVICES RENDERED/WORK COMPLETED IS CONDUCTED BY EITHER THE SOA REPRESENTATIVE OR THE US GOVERNMENT PERSONNEL (EITHER DEPARTMENT OF DEFENSE OR DEPARTMENT OF STATE) WITH WHOM SOA WORKS. IN INSTANCES WHERE THE SOA REPRESENTATIVE IS NOT PHYSICALLY PRESENT AT THE COMPLETION OF THE PROJECT, DETAILED DOCUMENTATION - PHOTOS, STATEMENTS, AND OTHER EVIDENCE - IS REQUESTED. PART III, COL (C): THE ESTIMATED NUMBER OF RECIPIENTS BENEFITING FROM SPIRIT OF AMERICA'S SUPPORT WAS BASED ON THE NUMBER OF TANGIBLE GOODS, AND/OR TRAINING AND SERVICES PROVIDED. 0 0 0 0 0 0 0 0 0 JAMES HAKE BOARD MEMBER, CEO, FOUNDER 153480 0 0 0 0 0 0 0 4128 0 157608 0 0 0 PEGGY FINDLEY VP OF FINANCE & ADMINISTRA 94092 0 0 0 0 0 0 0 2144 0 96236 0 0 0 ISAAC A EAGAN COO 152688 0 0 0 0 0 0 0 1566 0 154254 0 0 0 CHRISTOPHER VANJOHNSON DEPUTY DIRECTOR OF FIELD OPERATIONS 111624 0 0 0 0 0 0 0 53 0 111677 0 0 0 ZACKARIA BAZZI PROJECT MANAGER-MIDDLE EAST 102217 0 0 0 0 0 0 0 1561 0 103778 0 0 0 HAL CHRISTOPER CLARY DIRECTOR, CITIZEN-MILITARY PARTNERSH 119163 0 0 0 0 0 0 0 1560 0 120723 0 0 0 MICHELE R SPARROW CHIEF FINANCIAL OFFICER 143902 0 0 0 0 0 0 0 1766 0 145668 0 0 0 X 1 4136 FAIR MARKET VALUE X BOOKS, SCHOOL SUPPLIES, SOLAR LIGHTS 19222 267923 FAIR MARKET VALUE X METAL DETECTORS 49 27132 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B IN 2018 THE ORGANIZATION DID NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. 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 15 THE COMPANY PURCHASES STANDARD COMPENSATION SURVEYS. 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 XI, LINE 9: BOOK/TAX DIFFERENCE - DEPRECIATION 29,423. FORM 990 PAGE 12 PART XII LINE 2C SPIRIT OF AMERICA HAD THE AUDIT COMMITTEE IN 2018.