SPIRITUAL OVERSEERS SERVICE INTERNAIONAL CORP: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
SPIRITUAL OVERSEERS SERVICE INTERNAIONAL CORP (EIN 95-3446955)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202621329349304252
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)
Return2026-05-11T15:50:25-06:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN851695463PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1M and J Tax ServicesBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line174040 Hwy 111 Ste CAddressLine1Txt
CityPalm DesertCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92260ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN953446955EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPIRITUAL OVERSEERS SERVICE INTERNATIONAL CORPBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DR RICHARD FRAZERInCareOfNm
Business Name ControlSPIRBusinessNameControlTxt
Phone7609547959PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1P O BOX 5985AddressLine1Txt
CityLA QUINTACityNm
State AbbreviationCAStateAbbreviationCd
ZIP92253ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDR RICHARD FRAZERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7609547959PhoneNum
Signature2026-05-08SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROYA SHAHIDIPreparerPersonNm
PTINP00590025PTIN
Phone7605656916PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$668,996GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1979FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO SERVE AS AN INTERNATIONAL CHRISTIAN MINISTRY FOCUSING ON TRAINING NATIONAL CHRISTIAN LEADERS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$411,128PYContributionsGrantsAmt
CY Contributions Grants$668,996CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$411,128PYTotalRevenueAmt
CY Total Revenue$668,996CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$160,034PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$169,335CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$269,485PYOtherExpensesAmt
CY Other Expenses$265,905CYOtherExpensesAmt
PY Total Expenses$429,519PYTotalExpensesAmt
CY Total Expenses$435,240CYTotalExpensesAmt
PY Revenues Less Expenses-$18,391PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$233,756CYRevenuesLessExpensesAmt
Total Assets BOY$118,152TotalAssetsBOYAmt
Total Assets EOY$351,908TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$118,152NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$351,908NetAssetsOrFundBalancesEOYAmt
MissionTO SERVE AS AN INTERNATIONAL CHRISTIAN MINISTRY FOCUSING ON TRAINING NATIONAL CHRISTIAN LEADERS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$362,118ExpenseAmt
Revenue$668,998RevenueAmt
DescTO SERVE AS AN INTERNATIONAL CHRISTIAN MINISTRY FOCUSING ON TRAINING NATIONAL CHRISTIAN LEADERS.Desc
Total Program Service Expenses$362,118TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
DAF Excess Business HoldingsfalseDAFExcessBusinessHoldingsInd
Taxable DistributionsfalseTaxableDistributionsInd
Distribution To DonorfalseDistributionToDonorInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
OtherYes (X)OtherInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonWILLIAM BRANDOWPersonNm
Phone7609028944PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line141575 WOODHAVEN DRIVE WESTAddressLine1Txt
CityPALM DESERTCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92211ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
DR RICHARD FRAZER
PRESIDENT40.000.00Yes (X)Yes (X)$0$0$0
DON WONG
TREASURE10.000.00Yes (X)Yes (X)$0$0$0
DEBBIE FRAZER
SECRETARY10.000.00Yes (X)Yes (X)$0$0$0
DUDLEY LATHAM
MEMBER0.000.00Yes (X)$0$0$0
GARRY ZEEK
EXEXUTIVE DIRECTOR0.000.00Yes (X)$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$668,996AllOtherContributionsAmt
Total Contributions$668,996TotalContributionsAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$668,996TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$169,335TotalAmt
Program Services$169,335ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$3,292TotalAmt
Management And General$3,292ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,258TotalAmt
Management And General$13,258ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,380TotalAmt
Management And General$3,380ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$2,608TotalAmt
Management And General$2,608ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$90,292TotalAmt
Program Services$80,760ProgramServicesAmt
Management And General$9,532ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$24,850TotalAmt
Management And General$24,850ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$8,158TotalAmt
Management And General$8,158ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
MISSIONARY EXPENSES$112,023$112,023
BANK FEES$3,735$3,735
MEMBER FEES$2,036$2,036
AUTO$1,723$1,723

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$550TotalAmt
Management And General$550ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$435,240TotalAmt
Program Services$362,118ProgramServicesAmt
Management And General$73,122ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$118,152BOYAmt
EOY$351,908EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$118,152BOYAmt
EOY$351,908EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$118,152BOYAmt
EOY$351,908EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$118,152BOYAmt
EOY$351,908EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$118,152BOYAmt
EOY$351,908EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$233,756ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$360,720CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$396,003CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404,545CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$411,128CurrentTaxYearMinus1YearAmt
Current Tax Year$668,998CurrentTaxYearAmt
Total$2,241,394TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$360,720CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$396,003CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404,545CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$411,128CurrentTaxYearMinus1YearAmt
Current Tax Year$668,998CurrentTaxYearAmt
Total$2,241,394TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$0CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$0CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$0CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$0CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,241,394PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$360,720CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$396,003CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$404,545CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$411,128CurrentTaxYearMinus1YearAmt
Current Tax Year$668,998CurrentTaxYearAmt
Total$2,241,394TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Governing body meeting documentation Part VI line 8aNO MEETING DOCUMENTS AVAILABLE FOR PUBLIC
Committee meeting documentation Part VI line 8bNONE
Form 990 governing body review Part VI line 11NO REVIEW WAS OR WILL BE CONDUCTED.
Form 990 availability to public Part VI line 18NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
Governing documents etc available to public Part VI line 19NO DOCUMENTS AVAILABLE TO PUBLIC

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.