2017-10-02T13:28:00-05:00 2016-12-31 953309779 GURSEY SCHNEIDER LLP 1888 CENTURY PARK EAST SUITE 900 LOS ANGELES CA 900671735 990 2016-01-01 201687786 SPIRIT OF AMERICA WORLDWIDE SPIR 5719701370 1100 N GLEBE ROAD NO 1010 ARLINGTON VA 22201 JAMES HAKE CHIEF EXECUTIVE OFFICER 5719701370 2017-09-22 1 NAZ AFSHAR P00441843 3105520960 38.104.231.98 2017-09-22 12:13:39 PD P BF8A86169EB29B09AC47DAAD8C0976C2C8BAAF03 A8D3B6F875A2EE8167CAC9FA3E4750DDDB9C06BD 2016 2021-01-29 14:40:06Z X JAMES HAKE 1100 N GLEBE ROAD 1010 ARLINGTON VA 22201 5896568 0 X WWW.SPIRITOFAMERICA.ORG X 2004 CA TO SUPPORT THE SAFETY & SUCCESS OF US TROOPS, DIPLOMATS & LOCAL PEOPLE THEY SEEK TO HELP. 4 3 14 2 0 0 2473324 5542587 0 0 8645 6561 0 0 2481969 5549148 785820 709954 0 0 812313 1228959 0 0 389280 761866 841677 2359999 2780590 121970 2768558 2756729 5561427 98839 130805 2657890 5430622 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 2044865 709954 IN 2016, SPIRIT OF AMERICA'S ALL-VETERAN FIELD TEAM DESIGNED AND IMPLEMENTED 94 PROJECTS IN 34 COUNTRIES, HELPING ACCOMPLISH HUMANITARIAN, ECONOMIC, AND SECURITY OBJECTIVES IN DIRECT RESPONSE TO CRITICAL LOCAL NEEDS IDENTIFIED BY US TROOPS AND DIPLOMATS.IN 2016, SPIRIT OF AMERICA CONTINUED TO FOCUS ON FOUR MAJOR GLOBAL SECURITY AND STABILITY CHALLENGES, ALL IDENTIFIED AS TOP PRIORITIES BY DEPLOYED MILITARY COMMANDERS AND DIPLOMATS:1. SUPPORTING THE COUNTER-ISLAMIC STATE EFFORT THROUGHOUT THE MIDDLE EAST, WITH AN EMPHASIS ON PROVIDING CRITICAL HUMANITARIAN ASSISTANCE AND ENHANCING US-ADVISED PARTNERS' CAPACITY IN BOTH SYRIA AND IRAQ;2. COUNTERING ISLAMIC EXTREMISM IN WEST AFRICA, WORKING WITH US TEAMS TO CONFRONT THE CONSTELLATION OF VIOLENT EXTREMIST ACTORS THREATENING REGIONAL SECURITY AND STABILITY;3. SUPPORTING US MISSIONS TO COUNTER TRANSNATIONAL CRIMINAL ORGANIZATIONS AND DRUG TRAFFICKING ORGANIZATIONS IN CENTRAL AND SOUTH AMERICA, WITH A PARTICULAR FOCUS ON COUNTERING YOUTH RECRUITMENT INTO THOSE GROUPS;4. DETERRING RUSSIAN AGGRESSION IN EASTERN EUROPE, SPECIFICALLY IN UKRAINE, WHERE WE WORKED WITH THE US EMBASSY ON PROJECTS DESIGNED TO COUNTER PERVASIVE RUSSIAN PROPAGANDA EFFORTS. 2044865 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 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 11 0 1 14 1 0 0 0 0 0 0 0 0 X 4 3 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 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 PEGGY FINDLEY SPIRIT OF AMERICA WORLDWIDE 3102305476 12021 WILSHIRE BLVD SUITE 507 LOS ANGELES CA 90025 JAMES HAKE CEO, FOUNDER & CHAIRMAN 60.00 X X 118950 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 PEGGY FINDLEY DIRECTOR OF FINANCE & ADMI 50.00 X 90439 0 0 ISAAC A EAGAN DIRECTOR OF FIELD OPERATIO 60.00 X 133115 0 0 ROBERT HARTMAN VP DEVELOPMENT 40.00 X 132365 0 0 474869 0 0 3 0 0 0 0 5542587 497240 5542587 5017 5017 345866 3098 345409 2011 457 1087 1544 1544 5549148 0 0 6561 709954 709954 357648 123743 76791 157114 725179 553624 144861 26694 62255 38765 17950 5540 83877 53934 16617 13326 1899 1899 22272 22272 56356 5855 1611 48890 106203 59999 17412 28792 31294 11837 1573 17884 92720 69540 21326 1854 421549 354744 1134 65671 28184 5073 10428 12683 39463 36547 2333 583 PROGRAM EQUIPMENT 21250 21250 BUSINESS TAXES & LICENS 10249 10249 MERCHANT FEES 10238 10238 2780590 2044865 346445 389280 457985 147698 985180 1084198 1100000 3803101 530 1926 0 41695 54678 49472 24901 27714 24571 142229 381542 65109 2756729 5561427 30943 35767 67896 95038 98839 130805 X 1747079 1357421 810811 3973201 100000 100000 2657890 5430622 2756729 5561427 X 2768558 6765 -2591 X 0 1 X 0 0 X 1501369 1553296 3203683 2473324 5542587 14274259 1501369 1553296 3203683 2473324 5542587 14274259 7001573 7272686 -5018 567 557 5811 5017 6934 14281193 0.50920 0.58770 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 90717 9283 1881 1881 100000 0 -7427 1545 311 90717 1.00000 0 0 0 9650 7881 1769 27153 10387 16766 12669 6633 6036 24571 CERTIFICATES OF DEPOSIT 351526 F ENDOWMENT FUNDS 30016 F 381542 ACCRUED VACATION 30066 CREDIT CARD PAYABLE 29796 ACCRUED PAYROLL 24275 ACCRUED EXPENSES - OTHER 3500 ACCRUED RENT 7401 95038 X 5548144 6765 6765 5541379 7769 7769 5549148 2775412 0 2775412 5178 5178 2780590 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, 2016, 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 XI, LINE 4B - OTHER ADJUSTMENTS: REALIZED GAIN BOOK/TAX DIFFERENCE FIXED ASSET DISPOSITION 7,769. PART XII, LINE 4B - OTHER ADJUSTMENTS: BOOK/TAX DIFFERENCE - DEPRECIATION 5,178. 1 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. ELEPHANT CONSERVATION, FOOD STORAGE, HANDCRANK RADIOS, MEDICAL SUPPLIES. 57430 SOUTH ASIA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SEARCH AND RESCUE EQUIPMENT. 7234 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. FIRST AID KITS, METAL DETECTORS, XRAY MACHINES, BLANKETS, RADIO STATION EQUIPMENT, FOOD SUPPLIES. 385154 SOUTH AMERICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. ZIKA FUMIGATION AND MOSQUITO NETS, SCHOOL SUPPLIES. 35254 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SOCCER FIELD REPAIR AND EQUIPMENT, MEDICAL CLINIC REPAIR. 9496 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. METAL DETECTORS, MEDICAL TRAINING. 29872 EUROPE 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. OUTDOOR GYM, WOMEN'S SHELTER, FIREFIGHTER EQUIPMENT. 26554 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. RADIO STATION EQUIPMENT, MUSIC SCHOOL, ROAD REPAIR. 158614 0 0 0 0 0 0 709608 0 709608 ELEPHANT CONSERVATION, FOOD STORAGE, HANDCRANK RADIOS, MEDICAL SUPPLIES. SUB-SAHARAN AFRICA 285420 0 57430 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE SEARCH AND RESCUE EQUIPMENT. SOUTH ASIA 11625 0 7234 TANGIBLE GOODS AND ASSISTANCE FOR NEEDY PEOPLE. FAIR MARKET VALUE FIRST AID KITS, METAL DETECTORS, XRAY MACHINES, BLANKETS, RADIO STATION EQUIPMENT, FOOD SUPPLIES. MIDDLE EAST AND NORTH AFRICA 101865 0 385154 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE ZIKA FUMIGATION AND MOSQUITO NETS, SCHOOL SUPPLIES. SOUTH AMERICA 17420 0 31229 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE SOCCER FIELD REPAIR AND EQUIPMENT, MEDICAL CLINIC REPAIR. CENTRAL AMERICA AND THE CARIBBEAN 57000 0 9496 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE METAL DETECTORS, MEDICAL TRAINING. EAST ASIA AND THE PACIFIC 35200 0 29872 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE OUTDOOR GYM, WOMEN'S SHELTER, FIREFIGHTER EQUIPMENT. EUROPE 12300 0 26554 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE RADIO STATION EQUIPMENT, MUSIC SCHOOL, ROAD REPAIR. RUSSIA AND NEIGHBORING STATES 142504 0 158475 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. X 7 277944 FAIR MARKET VALUE X 1 126980 FAIR MARKET VALUE X METAL DETECTERS 6 92316 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 5,178. BOOK/TAX DIFFERENCE - GAIN/LOSS ON SALE OF ASSETS -7,769.