2016-11-08T13:03:17-06:00 2015-12-31 953309779 GURSEY SCHNEIDER LLP 1888 CENTURY PARK EAST SUITE 900 LOS ANGELES CA 900671735 990 2015-01-01 201687786 SPIRIT OF AMERICA WORLDWIDE SPIR 3102305476 12021 WILSHIRE BLVD NO 507 LOS ANGELES CA 90025 JAMES HAKE CHIEF EXECUTIVE OFFICER 3102305476 2016-11-07 1 NAZ AFSHAR P00441843 3105520960 2015 2017-02-10 21:41:12Z JAMES HAKE 12021 WILSHIRE BLVD SUITE 507 LOS ANGELES CA 90025 2743036 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 3 0 0 3203683 2473324 0 0 3661 8645 0 0 3207344 2481969 252671 785820 0 0 657135 812313 0 0 259257 736555 761866 1646361 2359999 1560983 121970 2696148 2756729 156126 98839 2540022 2657890 SEE STATEMENT A. 0 0 1843496 785820 SEE STATEMENT A. 1843496 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 0 1 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 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 50.00 X X 114733 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 45.00 X 82615 0 0 ISAAC A EAGAN DIRECTOR OF FIELD OPERATIONS 60.00 X 105269 0 0 302617 0 0 2 0 0 0 0 2473324 532285 2473324 5811 5811 263376 525 260775 292 2601 233 2834 2834 2481969 0 0 8645 1000 1000 784820 784820 212615 128928 57901 25786 493089 386540 66282 40267 47783 28135 16397 3251 58826 40287 13562 4977 246 246 20111 20111 115375 12636 500 102239 76548 35386 11081 30081 28132 18669 2487 6976 91854 68891 21126 1837 309210 275100 532 33578 18469 4248 14221 37630 35092 2030 508 CASUALTY LOSS 23250 23250 PROGRAM EQUIPMENT 23164 23164 BUSINESS TAXES & LICENS 9757 9757 MERCHANT FEES 7520 7520 600 600 2359999 1843496 257246 259257 490780 457985 1182799 985180 900000 1100000 1926 1926 40871 41695 58011 30297 28283 27714 51489 142229 2696148 2756729 86323 30943 69803 67896 156126 98839 X 1369580 1747079 1170442 810811 100000 2540022 2657890 2696148 2756729 X 121970 -7749 3647 X 0 1 X 0 0 X 1565030 1501369 1553296 3203683 2473324 10296702 1565030 1501369 1553296 3203683 2473324 10296702 4247056 6049646 -4934 -5018 567 557 5811 -3017 10293685 0.58770 0.48210 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 100000 -7427 1545 311 90717 1.00000 0 0 9650 5951 3699 39434 21882 17552 8927 2464 6463 27714 CERTIFICATES OF DEPOSIT 51512 F ENDOWMENT FUNDS 90717 F 142229 ACCRUED VACATION 10077 CREDIT CARD PAYABLE 20080 ACCRUED PAYROLL 12431 ACCRUED EXPENSES - OTHER 8456 ACCRUED RENT 16852 67896 X 2474220 -7749 -7749 2481969 0 2481969 2356352 0 2356352 3647 3647 2359999 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, 2015, 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 3,647. 1 SUB-SAHARAN AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. CLINIC REPAIR, VETERINARY SCHOLARHIPS, WATER PUMP SUPPLIES. 162843 SOUTH ASIA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. MEDICAL & DENTAL SUPPLIES, OUTREACH PROGRAM SUPPORTING NON VIOLENCE CAMPAIGN. 21867 MIDDLE EAST AND NORTH AFRICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. FIRST AID KITS, TOURNIQUETS, HYGIENE KITS, WINTER BOOTS, SECURITY EQUIPMENT. 465656 SOUTH AMERICA 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SPORTS & PLAYGROUND EQUIPMENT, SCHOOL SUPPLIES, FISHERY TOOL KITS. 28738 CENTRAL AMERICA AND THE CARIBBEAN 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. WHEELCHAIRS, MUSICAL INSTRUMENTS, FIRST AID KITS 18610 EAST ASIA AND THE PACIFIC 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. FIRST RESPONDER TRAINING, SCHOOL REFURBISHMENT 13960 EUROPE 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. SCHOOL REFURBISHMENT AND SUPPLIES 13974 RUSSIA AND NEIGHBORING STATES 0 0 PROGRAM SERVICES FOR HUMANITARIAN AID. RADIO STATION, FIRST AID KITS, SCHOOL HEATERS. 59172 0 0 0 0 0 0 784820 0 784820 CLINIC REPAIR, VETERINARY SCHOLARHIPS, WATER PUMP SUPPLIES. SUB-SAHARAN AFRICA 208284 162843 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE MEDICAL & DENTAL SUPPLIES, OUTREACH PROGRAM SUPPORTING NON VIOLENCE CAMPAIGN. SOUTH ASIA 99388 21867 TANGIBLE GOODS AND ASSISTANCE FOR NEEDY PEOPLE. FAIR MARKET VALUE FIRST AID KITS, TOURNIQUETS, HYGIENE KITS, WINTER BOOTS, SECURITY EQUIPMENT. MIDDLE EAST AND NORTH AFRICA 102836 465656 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE SPORTS & PLAYGROUND EQUIPMENT, SCHOOL SUPPLIES, FISHERY TOOL KITS. SOUTH AMERICA 16088 28738 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE WHEELCHAIRS, MUSICAL INSTRUMENTS, FIRST AID KITS CENTRAL AMERICA AND THE CARIBBEAN 28562 18610 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE FIRST RESPONDER TRAINING, SCHOOL REFURBISHMENT EAST ASIA AND THE PACIFIC 39800 13960 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE SCHOOL REFURBISHMENT AND SUPPLIES EUROPE 2473 13974 TANGIBLE GOODS AND SUPPLIES FOR NEEDY PEOPLE. FAIR MARKET VALUE RADIO STATION, FIRST AID KITS, SCHOOL HEATERS. RUSSIA AND NEIGHBORING STATES 18536 59172 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 209810 FAIR MARKET VALUE X 6 255775 FAIR MARKET VALUE X 40000 FAIR MARKET VALUE X METAL DETECTERS 1 26700 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 11 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 3,647.