2018-08-17T13:28:22-05:00 2017-12-31 953309779 GURSEY SCHNEIDER LLP 1888 CENTURY PARK EAST SUITE 900 LOS ANGELES CA 900671735 990 2017-01-01 201687786 SPIRIT OF AMERICA WORLDWIDE SPIR 5719701370 3033 WILSON BLVD SUITE 700 ARLINGTON VA 22201 JAMES HAKE CEO 5719701370 2018-08-13 1 NAZ AFSHAR P00441843 3105520960 2017 2022-09-23 18:48:47Z X JAMES HAKE 3033 WILSON BLVD STE 700 ARLINGTON VA 22201 7730674 0 X WWW.SPIRITOFAMERICA.ORG X 2004 CA TO SUPPORT THE SAFETY & SUCCESS OF US TROOPS, DIPLOMATS & LOCAL PEOPLE THEY SEEK TO HELP. 6 5 18 2 0 0 5542587 4490441 0 0 6561 38178 0 0 5549148 4528619 709954 1089930 0 0 1228959 1427298 0 0 308924 841677 1108873 2780590 3626101 2768558 902518 5561427 6574030 130805 228508 5430622 6345522 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. FOUNDED IN 2003, SPIRIT OF AMERICA (SOA) IS A 501C3 TAX-EXEMPT PUBLIC CHARITY. WE APPLY OUR RESOURCES AT THE INTERSECTION OF SECURITY, HUMANITARIAN NEED, AND US NATIONAL INTEREST. THIS SUPPORT MAKES OUR DEPLOYED PERSONNEL SAFER AND MORE SUCCESSFUL IN THEIR MISSIONS AND HELPS LOCAL PEOPLE NOT REACHED BY LARGE-SCALE AID PROGRAMS. AT THE SAME TIME, WE PROVIDE AMERICANS WITH 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. 0 0 2959903 1089930 IN 2017, SPIRIT OF AMERICA EXECUTED 120 PROJECTS IN 35 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 MISSION-CRITICAL LOCAL NEEDS IDENTIFIED BY DEPLOYED US PERSONNEL IN THOSE LOCATIONS. 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. 2959903 1 1 0 0 0 0 0 0 0 1 1 1 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 8 0 1 18 1 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 X X X MICHELE SPARROW SPIRIT OF AMERICA WORLDWIDE 5719701370 3033 WILSON BLVD SUITE 700 ARLINGTON VA 22201 JAMES HAKE CEO, FOUNDER 60.00 X X 144467 0 0 DONALD KARL BOARD MEMBER 0.50 X 0 0 0 JAMES PAPINEAU BOARD MEMBER 0.50 X 0 0 0 MICHAEL BIGHAM BOARD MEMBER 0.50 X 0 0 0 BOB OSTER BOARD CHAIRMAN 0.00 X X 0 0 0 FRED KHOSRAVI BOARD MEMBER 0.00 X 0 0 0 MICHELE R SPARROW CHIEF FINANCIAL OFFICER 45.00 X X 10177 0 0 PEGGY FINDLEY VP OF FINANCE & ADMINISTRATION 50.00 X 101890 0 0 ISAAC A EAGAN COO 60.00 X 159436 0 0 CHRISTOPHER VANJOHNSON DEPUTY DIRECTOR OF OPERATIONS 50.00 X 101626 0 0 517596 0 0 4 0 1 0 0 4490441 3404136 4490441 37365 37365 3202868 3202055 813 813 813 4528619 0 0 38178 1089930 1089930 246357 189695 37947 18715 977542 752689 150572 74281 109217 82439 16828 9950 94182 67830 18421 7931 210655 185446 25209 28161 24791 3370 60817 10714 5689 44414 125963 55068 26615 44280 38440 15568 3328 19544 114978 81634 24146 9198 419809 335537 17750 66522 33072 4668 14747 13657 38568 36405 1731 432 PROGRAM EQUIPMENT 27489 27489 0 0 BUSINESS TAXES & LICENS 10921 0 10921 0 3626101 2959903 357274 308924 147698 472817 1084198 642625 3803101 4235068 530 719 54678 50666 53147 29199 24571 23948 381542 1096735 65109 51452 5561427 6574030 35767 44758 95038 183750 130805 228508 X 1357421 1893768 3973201 4351754 100000 100000 5430622 6345522 5561427 6574030 X 902518 6915 5467 X 0 1 X 1 0 X 1553296 3203683 2473324 5542587 4490441 17263331 1553296 3203683 2473324 5542587 4490441 17263331 8680420 8582911 567 557 5811 5017 37365 49317 17312648 0.49580 0.50920 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 2157 2157 100000 90717 9283 1881 1881 100000 -7427 1545 311 90717 0 0 0 0 41231 20366 20865 11916 8833 3083 23948 CERTIFICATES OF DEPOSIT 984217 F ENDOWMENT FUNDS 107448 F STOCK INVESTMENTS 5070 F 1096735 ACCRUED VACATION 29369 CREDIT CARD PAYABLE 70199 ACCRUED PAYROLL 29361 ACCRUED 403B EMPLOYER RELATED 54821 183750 X 4535534 6915 6915 4528619 0 4528619 3620634 0 3620634 5467 5467 3626101 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, 2017, 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 5,467. 1 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SCHOOL DESKS AND BOOKS, VETERINARY SCHOLARSHIPS, METAL DETECTORS, COMMUNITY ENGAGEMENT, MEDICAL SUPPLIES 205546 SOUTH ASIA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. ELECTRIC WHEELCHAIRS, METAL DETECTORS, GPS 18826 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SCHOOL SUPPLIES, BACKPACKS, MEDICAL SUPPLIES, FIRST AID KITS, METAL DETECTORS, HOSPITAL EQUIPMENT. 712328 SOUTH AMERICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. RADIO REPEATER, AERIAL CAMERAS, LIFESTRAWS, PLAYGROUND EQUIPMENT 43582 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. MARKETING YOUTH OUTREACH, AV EQUIPMENT, RADIOS, FIRST AID KITS, VETERINARY MEDICINE 17067 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. GPS, HEADLAMPS, MEDICAL SUPPLIES, SOLAR PANELS, SCHOOL TABLES AND CHAIRS 48111 EUROPE 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. OUTDOOR GYM EQUIPMENT, COMPUTERS AND PROJECTORS, WATER RESCUE SUPPLIES 24068 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. MEDICAL SUPPLIES, LEADERSHIP MANUALS 20402 0 0 0 0 0 0 1089930 0 1089930 SCHOOL DESKS AND BOOKS, VETERINARY SCHOLARSHIPS, METAL DETECTORS, COMMUNITY ENGAGEMENT, MEDICAL SUPPLIES SUB-SAHARAN AFRICA 156449 205546 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE ELECTRIC WHEELCHAIRS, METAL DETECTORS, GPS SOUTH ASIA 2105 18826 TANGIBLE GOODS AND ASSISTANCE FOR NEEDY PEOPLE. FAIR MARKET VALUE SCHOOL SUPPLIES AND BACKPACKS, MEDICAL SUPPLIES AND FIRST AID KITS, METAL DETECTORS, HOSPITAL EQUIPMENT, BLANKETS MIDDLE EAST AND NORTH AFRICA 460448 712331 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE RADIO REPEATER, AERIAL CAMERAS, LIFESTRAWS, PLAYGROUND EQUIPMENT SOUTH AMERICA 23400 43582 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE MARKETING YOUTH OUTREACH, AV EQUIPMENT, RADIOS, FIRST AID KITS, VETERINARY MEDICINE CENTRAL AMERICA AND THE CARIBBEAN 18740 17067 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE GPS, HEADLAMPS, MEDICAL SUPPLIES, SOLAR PANELS, SCHOOL TABLES AND CHAIRS EAST ASIA AND THE PACIFIC 107040 48111 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE OUTDOOR GYM EQUIPMENT, COMPUTERS AND PROJECTORS, WATER RESCUE SUPPLIES EUROPE 13319 24068 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE MEDICAL SUPPLIES, LEADERSHIP MANUALS RUSSIA AND NEIGHBORING STATES 21780 20402 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. 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 ISAAC A EAGAN COO 156896 0 2540 0 0 0 0 0 0 0 159436 0 0 0 X 7 1013072 FAIR MARKET VALUE X METAL DETECTORS 47 147580 FAIR MARKET VALUE X SCANNERS 18 2639 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES AT THIS TIME. 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 5,467.