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SPIRIT OF KINDNESS FOUNDATION: Form 990PF, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SPIRIT OF KINDNESS FOUNDATION (EIN 87-2996414)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-01
IRS object ID
202611219349100636
Schema version
2025v4.1
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)
Return2026-05-01T11:04:20-05:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13333 New Hyde Park Rd Ste 406AddressLine1Txt
CityNew Hyde ParkCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11042ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN872996414EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Spirit of Kindness FoundationBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Foundation SourceInCareOfNm
Business Name ControlSPIRBusinessNameControlTxt
Phone8008391754PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1Foundation Source 501 Silverside RdAddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJacklyn ShelbyPersonNm
Person TitlePresidentPersonTitleTxt
Phone8008391754PhoneNum
Signature2026-04-02SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJeffrey D HaskellPreparerPersonNm
PTINP01345770PTIN
Phone8008391754PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$848,939FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$0ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$1,208InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$1,208InterestOnSavNetInvstIncmAmt
Dividends Rev And Expnss$17,229DividendsRevAndExpnssAmt
Dividends Net Invst Incm$17,229DividendsNetInvstIncmAmt
Net Gain Sale Ast Rev And Expnss$2,474NetGainSaleAstRevAndExpnssAmt
Gross Sales Price$87,560GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm$23,456CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$20,911TotalRevAndExpnssAmt
Total Net Invst Incm$41,893TotalNetInvstIncmAmt
Comp Ofcr Dir Trst Rev And Expnss$0CompOfcrDirTrstRevAndExpnssAmt
Other Prof Fees Rev And Expnss$4,617OtherProfFeesRevAndExpnssAmt
Other Prof Fees Net Invst Incm$4,617OtherProfFeesNetInvstIncmAmt
Taxes Rev And Expnss$367TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss$10,193OtherExpensesRevAndExpnssAmt
Other Expenses Dsbrs Chrtbl$10,193OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$15,177TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$4,617TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$10,193TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$21,500ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$21,500ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$36,677TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$4,617TotalExpensesNetInvstIncmAmt
Total Expenses Dsbrs Chrtbl$31,693TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses-$15,766ExcessRevenueOverExpensesAmt
Net Investment Income$37,276NetInvestmentIncomeAmt
Adjusted Net Income$0AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Sav And Temp Cash Invst BOY$41,979SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$83,860SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$83,860SavAndTempCashInvstEOYFMVAmt
US Government Obligations BOY$87,407USGovernmentObligationsBOYAmt
US Government Obligations EOY$69,484USGovernmentObligationsEOYAmt
US Govt Obligations EOYFMV$70,303USGovtObligationsEOYFMVAmt
Corporate Stock BOY$552,034CorporateStockBOYAmt
Corporate Stock EOY$526,948CorporateStockEOYAmt
Corporate Stock EOYFMV$694,776CorporateStockEOYFMVAmt
Corporate Bonds BOY$14,638CorporateBondsBOYAmt
Total Assets BOY$696,058TotalAssetsBOYAmt
Total Assets EOY$680,292TotalAssetsEOYAmt
Total Assets EOYFMV$848,939TotalAssetsEOYFMVAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind
Retained Earning BOY$696,058RetainedEarningBOYAmt
Retained Earning EOY$680,292RetainedEarningEOYAmt
Tot Net Ast Or Fund Balances BOY$696,058TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$680,292TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$696,058TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$680,292TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$696,058TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses-$15,766ExcessRevenueOverExpensesAmt
Subtotal$680,292SubtotalAmt
Tot Net Ast Or Fund Balances EOY$680,292TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp

FieldValueIRS element (for citing)
PropertyPublicly-traded SecuritiesPropertyDesc
Gross Sales Price$87,560GrossSalesPriceAmt
Cost Or Other Basis$64,104CostOrOtherBasisAmt
Gain Or Loss$23,456GainOrLossAmt
Gains Minus Excess Or Losses$23,456GainsMinusExcessOrLossesAmt
FieldValueIRS element (for citing)
Capital Gain Net Income$23,456CapitalGainNetIncomeAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$518InvestmentIncomeExciseTaxAmt
Subtotal$518SubtotalAmt
Tax Based On Investment Income$518TaxBasedOnInvestmentIncomeAmt
Exempt Frgn Org Tax Wthld At Srce$0ExemptFrgnOrgTaxWthldAtSrceAmt
Total Payments And Credits$0TotalPaymentsAndCreditsAmt
Form2220 AttachedYes (X)Form2220AttachedInd
Es Penalty$0EsPenaltyAmt
Tax Due$518TaxDueAmt
Refund$0RefundAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateDEOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd

Persons With Books Name PersonsWithBooksName

FieldValueIRS element (for citing)
Business Name Line1Foundation SourceBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8008391754PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1501 Silverside Road Suite 123AddressLine1Txt
CityWilmingtonCityNm
State AbbreviationDEStateAbbreviationCd
ZIP198091377ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
Russell Greve
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Sec, Treas1.0$0$0$0
Jacklyn Shelby
Foundation Source 501 Silverside RdWilmingtonDE198091377Dir, Pres1.0$0$0$0
FieldValueIRS element (for citing)
Summary Of Direct Chrtbl ActySummaryOfDirectChrtblActyGrp
Sum Of Program Related InvstSumOfProgramRelatedInvstGrp

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$718,177AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$65,351AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$0FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$783,528TotalFMVOfUnusedAssetsAmt
Acquisition Indebtedness$0AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast$783,528AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$11,753CashDeemedCharitableAmt
Net Vl Noncharitable Assets$771,775NetVlNoncharitableAssetsAmt
Minimum Investment Return$38,589MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$38,589MinimumInvestmentReturnAmt
Tax Based On Investment Income$518TaxBasedOnInvestmentIncomeAmt
Total Tax$518TotalTaxAmt
Distributable Before Adj$38,071DistributableBeforeAdjAmt
Distributable Before Ded$38,071DistributableBeforeDedAmt
Distributable As Adjusted$38,071DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$31,693ExpensesAndContributionsAmt
Program Related Invst Total$0ProgramRelatedInvstTotalAmt
Charitable Assets Acquis Paid$0CharitableAssetsAcquisPaidAmt
Set Aside Suitability Test$0SetAsideSuitabilityTestAmt
Set Aside Cash Distri Test$0SetAsideCashDistriTestAmt
Qualifying Distributions$31,693QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$38,071DistributableAsAdjustedAmt
Undistributed Income PY$24,805UndistributedIncomePYAmt
Prior Year12023PriorYear1Yr
Prior Year22022PriorYear2Yr
Prior Year32021PriorYear3Yr
Qualifying Distributions$31,693QualifyingDistributionsAmt
Applied To Year1$24,805AppliedToYear1Amt
Applied To Current Year$6,888AppliedToCurrentYearAmt
Remaining Distri From Corpus$0RemainingDistriFromCorpusAmt
Total Corpus$0TotalCorpusAmt
Undistributed Income CY$31,183UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$0ExcessDistriCyovToNextYrAmt
Excess From Current Year$0ExcessFromCurrentYearAmt
FieldValueIRS element (for citing)
Private Operating FoundationsPrivateOperatingFoundationsGrp

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerJacklyn ShelbyContributingManagerNm
Contributing ManagerRussell GreveContributingManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (11 entries)

Address Line1RecipientUSAddress/AddressLine1TxtCityRecipientUSAddress/CityNmState AbbreviationRecipientUSAddress/StateAbbreviationCdZIPRecipientUSAddress/ZIPCdRecipient RelationshipRecipientRelationshipTxtRecipient Foundation StatusRecipientFoundationStatusCdGrant Or Contribution PurposeGrantOrContributionPurposeTxtAmtAmt
CALIFORNIA CHILDREN AND FAMILIES FOUNDATION INC
1115 ATLANTIC AVEALAMEDACA94501N/APCSiskiyou Dolly Parton's Imagination Library fund$1,000
CALIFORNIA STATE UNIVERSITY CHICO
25 MAIN ST SUITE 103CHICOCA95929N/APCthe North State Symphony$2,000
GREAT NORTHERN SERVICES
310 BOLES STWEEDCA96094N/APCGeneral & Unrestricted$1,000
MT SHASTA MUSEUM ASSOCIATION INC
1 N OLD STAGE RDMOUNT SHASTACA96067N/APCGeneral & Unrestricted$3,500
PACIFIC CREST MUSIC
4701 SIMPSON AVEDUNSMUIRCA96025N/APCGeneral & Unrestricted$1,000
RED SCARF SOCIETY FOR THE PERFORMING ARTS
PO BOX 1824YREKACA96097N/APCGeneral & Unrestricted$500
SISKIYOU FOOD ASSISTANCE CORPORATION
PO BOX 96WEEDCA96094N/APCGeneral & Unrestricted$2,000
SISKIYOU HUMANE SOCIETY INC
1208 N MOUNT SHASTA BLVDMOUNT SHASTACA96067N/APCGeneral & Unrestricted$2,500
SISKIYOU HUMANE SOCIETY INC
1208 N MOUNT SHASTA BLVDMOUNT SHASTACA96067N/APCEvacuation Trailer fund$5,000
SISKIYOU OPPORTUNITY CENTER
1516 S MOUNT SHASTA BLVDMOUNT SHASTACA96067N/APCGeneral & Unrestricted$2,000
SISKIYOU OUTDOOR RECREATION ALLIANCE
600 S MT SHASTA BLVDMOUNT SHASTACA96067N/APCGeneral & Unrestricted$1,000
FieldValueIRS element (for citing)
Total Grant Or Contri Pd Dur Yr$21,500TotalGrantOrContriPdDurYrAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

FieldValueIRS element (for citing)
Fees Contracts From Govt AgFeesContractsFromGovtAgGrp
Membership Dues And AssmntMembershipDuesAndAssmntGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$1,208ExclusionAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$17,229ExclusionAmt
FieldValueIRS element (for citing)
Net Rntl Incm Re Debt Fincd PropNetRntlIncmReDebtFincdPropGrp
Net Rntl Incm Re Not Debt Fincd PropNetRntlIncmReNotDebtFincdProp
Net Rental Income Personal PropNetRentalIncomePersonalPropGrp
Other Investment IncomeOtherInvestmentIncomeGrp

Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp

FieldValueIRS element (for citing)
Exclusion18ExclusionCd
Exclusion$2,474ExclusionAmt
FieldValueIRS element (for citing)
Net Income Loss From Special EvtNetIncomeLossFromSpecialEvtGrp
Gross Profit Loss Sls Of InvntryGrossProfitLossSlsOfInvntryGrp

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$20,911ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$20,911TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Depreciation Schedule DepreciationSchedule

Investments Corp Stock Schedule InvestmentsCorpStockSchedule

Investments Corporate Stock InvestmentsCorporateStockGrp (6 entries)

StockStockNmEOY Book ValueEOYBookValueAmtEOYFMVEOYFMVAmt
ALPS OSHARES US SMALL-CAP QUAL$15,599$16,621
APPLE INC$170,647$271,044
BANK OF AMERICA CORP$228,279$285,286
ISHARES S&P GLOBAL ENERGY SECT$30,667$31,741
SCHWAB US DIVIDEND EQUITY ETF$65,750$69,864
VANGUARD MID-CAP VALUE INDEX$16,006$20,220

Investments Govt Obligations Sch InvestmentsGovtObligationsSch

FieldValueIRS element (for citing)
US Govt Obligations Book Vl EOY$69,484USGovtObligationsBookVlEOYAmt
US Govt Obligations EOYFMV$70,303USGovtObligationsEOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Administrative Fees$10,168$10,168
State or Local Filing Fees$25$25

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Other Professional Fees Detail OtherProfessionalFeesDetail

FieldValueIRS element (for citing)
CategoryInvestment Management ServicesCategoryTxt
Amt$4,617Amt
Net Investment Income$4,617NetInvestmentIncomeAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
Category990-PF Excise Tax for 2024CategoryTxt
Amt$367Amt

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