2024-01-05T14:15:41-05:00 2023-09-30 341602442 H & J CERTIFIED PUBLIC ACCOUNTANTS INC 7555 FREDLE DR STE 110 CONCORD OH 44077 990 2022-10-01 341801766 SPIRIT OF AMERICA FOUNDATION INC SPIR 4402091995 P O BOX 5007 MENTOR OH 440615007 CECILIA DUER CEO/PRESIDENT 4402091995 2023-12-15 true CECILIA DUER 999009999 true ROLLAND B STANDISH P00169705 4409512997 2024-01-03 2022 2023-04-26 12:10:37Z CECILIA DUER PO BOX 5007 MENTOR OH 440615007 259161 false X WWW.SPIRITOFAMERICA95.ORG X 1995 OH OFFERING A UNIQUE, SAFE AND COMPREHENSIVE WATER-BASED EDUCATIONAL AND RECREATIONAL PROGRAM, THE SPIRIT OF AMERICA FOUNDATION INSTILLS CONFIDENCE AND FOSTERS THE SPIRIT OF TEAMWORK IN OUR NATIONS YOUTH. OUR UNDERLYING GOALS ALSO INCLUDE DEVELOPING SELF-ESTEEM WHILE NURTURING RESPONSIBLE BEHAVIOR AND POSITIVE, LIFELONG AMBITIONS. 4 2 8 15 0 259284 257365 2910 990 0 35762 0 297956 258355 0 0 121542 125883 0 9363 109683 105918 231225 231801 66731 26554 80406 106960 0 80406 106960 X OFFERING A UNIQUE, SAFE AND COMPREHENSIVE WATER-BASED EDUCATIONAL AND RECREATIONAL PROGRAM, THE SPIRIT OF AMERICA FOUNDATION INSTILLS CONFIDENCE AND FOSTERS THE SPIRIT OF TEAMWORK IN OUR NATIONS YOUTH. OUR UNDERLYING GOALS ALSO INCLUDE DEVELOPING SELF-ESTEEM WHILE NURTURING RESPONSIBLE BEHAVIOR AND POSITIVE, LIFELONG AMBITIONS. false false 192557 990 1.SPIRIT OF AMERICA FOUNDATION PROGRAM CURRICULUM ENCOMPASSES AND CONFORMS WITH ALL AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) APPROVED ON WATER, SKILLS-BASED STANDARDS OF EDUCATION - THE SPIRIT OF AMERICA FOUNDATION, COMPLETING ITS 29TH YEAR ON THE WATER, ANNOUNCED THEIR EDUCATIONAL PROGRAM CURRICULUM HAS BEEN VERIFIED TO MEET ALL OF THE APPROVED ANSI ON WATER SKILLS-BASED STANDARDS OF EDUCATION. IN ADDITION WE PROVIDE THE NATIONAL KNOWLEDGE-BASED STANDARDS AS A PART OF THEIR PROGRAM CURRICULUM. THE NATIONAL ON WATER STANDARDS (NOWS) PROGRAM IS DEDICATED TO 'ADVANCING THE QUALITY, AVAILABILITY, AND CONSISTENCY OF ON-WATER, SKILLS-BASED INSTRUCTION IN ENTRY-LEVEL RECREATIONAL BOAT OPERATION'. WE PROVIDE A CURRICULUM INCLUSIVE OF AND CONFORMING WITH ALL CURRENT NOWS STANDARDS. IN ADDITION, OUR PROGRAM ALSO PROVIDES DROWNING PREVENTION AND EQUIPMENT AWARENESS AS A PART OF THE MANDATORY COMPONENTS OF OUR CURRICULUM. SPIRIT OF AMERICA FOUNDATION MAY BE ONE OF FEW, IF NOT THE ONLY, PROGRAM AVAILABLE PROVIDING A NATIONALLY APPROVED STANDARDIZED CURRICULUM INCLUSIVE OF ALL DISCIPLINES, SAIL, HUMAN POWERED, AND POWERED VESSELS. THE SPIRIT OF AMERICA FOUNDATION ALSO PROVIDES 6-12 NATIONAL COMMON CORE STANDARDS OF EDUCATION,PHYSICAL EDUCATION, NEXT GENERATION SCIENCE AND INFINITE COMPONENTS OF SCIENCE, TECHNOLOGY, ENGINEERING, ARTS AND MATH (STEM). THE SPIRIT OF AMERICA TRADITIONAL CURRICULUM, AS WELL AS OTHER SOA PROGRAMS PROVIDED BY THE FOUNDATION, CONTINUED TO PROVIDE A CURRICULUM BENEFITTING YOUNG PERSONS ALL YEAR LONG, THROUGH MOST OF OUR NATIONAL HOST LOCATIONS AS WELL AS THROUGH SCHOOL, HOME AND PRIVATE SCHOOLS. SPIRIT OF AMERICA CURRICULUM WAS USED FOR CLEVELAND METROPOLITAN SCHOOL DISTRICT GRADES 9 - 12 AS THEIR MARITIME HIGH SCHOOL CURRICULUM. PROGRAM CURRICULUM IS ALSO PROVIDED FOR THOSE WITH EARNING DIFFERENCES AND PHYSICAL CHALLENGES IN A MANNER UNIQUE TO ANYOTHER PROGRAM IN THE UNITED STATES. THE PROGRAM CURRICULUM IS MODIFIED TO FIT THE NEEDS OF OUR YOUNG STUDENTS. THE TRADITIONAL PROGRAM, OR FOR THOSE UTILIZING COMPONENTS IN A STAND-ALONE PROGRAM, IN LOCATIONS HOSTING THE SPIRIT OF AMERICA PROGRAM, MAY OPERATE AT ANY TIME OF YEAR. STUDENTS FACING PHYSICAL AND OR LEARNING CHALLENGES BENEFIT FROM PARTICIPATING IN OUR STANDARDIZED NONTRADITIONAL HANDS-ON CURRICULUM. OUR CURRICULUM PROVIDES A PLATFORM FOR ALL STUDENTS TO GROW, BECOME MORE EMOTIONALLY AND PHYSICALLY CONFIDENT, COMPETENT AND INDEPENDENT. 2.COMPASSES AND COMPANIONWAYS .. PREPARING EVERYONE FOR LIFE'S VOYAGE THE SPIRIT OF AMERICA FOUNDATION CONTINUES TO PROVIDE A CURRICULUM BENEFITTING PERSONS WITH LEARNING AND OR PHYSICAL CHALLENGES IN A MANNER UNIQUE TO ANY OTHER PROGRAM IN THE UNITED STATES. THE PROGRAM CURRICULUM HAS EVOLVED TO INCLUDE THE TRADITIONAL STANDARDIZED CURRICULUM INCLUSIVE OF ALL DISCIPLINES FOR ALL STUDENTS WHO CAN SAFELY PARTICIPATE. THE PROGRAM CURRICULUM AND ITS COMPONENTS ARE MODIFIED BY PROFESSIONALS TO SAFELY FIT THE NEEDS OF OUR YOUNG STUDENTS WHEN POSSIBLE. OPERATING AT ANY TIME OF YEAR, INCLUDED IN THE TRADITIONAL PROGRAM OR AS A STAND-ALONE PROGRAM, IN LOCATIONS HOSTING THE SPIRIT OF AMERICA PROGRAMS, STUDENTS FACING PHYSICAL AND OR LEARNING CHALLENGES PARTICIPATE IN OUR STANDARDIZED NONTRADITIONAL HANDS-ON CURRICULUM WHICH PERMITS ALL STUDENTS TO GROW, BECOMING MORE EMOTIONALLY AND PHYSICALLY CONFIDENT, COMPETENT AND INDEPENDENT. STUDENTS RECEIVE A 'CERTIFICATE OF SUCCESSFUL COMPLETION' AFTER EACH COMPONENT HAS BEEN COMPLETED AND A CERTIFICATE OF GRADUATION AT THE END OF FULL PROGRAM COMPLETION. 'NO CHILD LEFT AT THE DOCK' 3.SPIRIT OF AMERICA FOUNDATION CONTINUES TO BUILD THE NATIONAL YOUTH BOATING HALL OF FAME - THE SPIRIT OF AMERICA FOUNDATION ESTABLISHED THE FIRST AND ONLY NATIONAL YOUTH BOATING HALL OF FAME. OFFICIAL FIRST RECOGNITION WAS MADE JULY 2019 FOR A VERY HONORABLE AND DISTINCT NOMINATION, ACCEPTANCE AND INDUCTION INTO THE SPIRIT OF AMERICA FOUNDATION NATIONAL YOUTH BOATING HALL OF FAME. THIS NATIONAL HONOR IS BEEN PRESENTED TO NOMINEES FOR THEIR TRULY INSPIRING DEDICATION TO BOATING AND WATER SAFETY EDUCATION AND THE MANNER IN WHICH THEY HAVE GONE ABOVE AND BEYOND TO SHARE THEIR KNOWLEDGE WITH OTHERS AT SUCH A YOUNG AGE. 192557 true true false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 8 true false false false false false false false false false false false false false false X 4 2 true false false false false false false true true false false true true true true true true true false false OH X CECILIA DUER 4402091995 P O BOX 5007 MENTOR OH 440615007 CECILIA DUER CEO/PRESIDEN 40.00 X X 82750 0 0 MICHAEL ULRICH VICE PRES 5.00 X X 2200 0 0 JONATHON DUER EXEC VICE PR 5.00 X X 0 0 0 BRENDA SHOCKEY-TACKACS SEC/TREAS 5.00 X X 0 0 0 84950 false false false 749 250000 6616 257365 STUDENT FEES 990 990 990 806 749 806 258355 990 87823 62136 17125 8562 27290 27290 10770 8367 1602 801 6000 6000 25412 25412 24542 22272 2270 298 298 1545 1545 SUPPLIES 41038 41038 STAFF TRAINING 2490 2490 TELEPHONE 1743 1743 REPAIRS 1041 1041 1809 1809 231801 192557 29881 9363 80346 104340 7529 4909 60 2620 80406 106960 0 0 X 80406 106960 80406 106960 80406 106960 26554 X false false false X 192601 148280 203438 259284 257365 1060968 192601 148280 203438 259284 257365 1060968 1060968 1000 1000 4014 385 749 5117 806 11071 1073039 41913 0.98880 0.98930 X PART II, LINE 10 OTHER INCOME 10,265 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7529 4909 2620 2620 FORM 990 - ORGANIZATION'S MISSION OFFERING A UNIQUE, SAFE AND COMPREHENSIVE WATER-BASED EDUCATIONAL AND RECREATIONAL PROGRAM, THE SPIRIT OF AMERICA FOUNDATION INSTILLS CONFIDENCE AND FOSTERS THE SPIRIT OF TEAMWORK IN OUR NATIONS YOUTH. OUR UNDERLYING GOALS ALSO INCLUDE DEVELOPING SELF-ESTEEM WHILE NURTURING RESPONSIBLE BEHAVIOR AND POSITIVE, LIFELONG AMBITIONS. FORM 990, PAGE 2, PART III, LINE 4A 1.SPIRIT OF AMERICA FOUNDATION PROGRAM CURRICULUM ENCOMPASSES AND CONFORMS WITH ALL AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI) APPROVED ON WATER, SKILLS-BASED STANDARDS OF EDUCATION - THE SPIRIT OF AMERICA FOUNDATION, COMPLETING ITS 29TH YEAR ON THE WATER, ANNOUNCED THEIR EDUCATIONAL PROGRAM CURRICULUM HAS BEEN VERIFIED TO MEET ALL OF THE APPROVED ANSI ON WATER SKILLS-BASED STANDARDS OF EDUCATION. IN ADDITION WE PROVIDE THE NATIONAL KNOWLEDGE-BASED STANDARDS AS A PART OF THEIR PROGRAM CURRICULUM. THE NATIONAL ON WATER STANDARDS (NOWS) PROGRAM IS DEDICATED TO 'ADVANCING THE QUALITY, AVAILABILITY, AND CONSISTENCY OF ON-WATER, SKILLS-BASED INSTRUCTION IN ENTRY-LEVEL RECREATIONAL BOAT OPERATION'. WE PROVIDE A CURRICULUM INCLUSIVE OF AND CONFORMING WITH ALL CURRENT NOWS STANDARDS. IN ADDITION, OUR PROGRAM ALSO PROVIDES DROWNING PREVENTION AND EQUIPMENT AWARENESS AS A PART OF THE MANDATORY COMPONENTS OF OUR CURRICULUM. SPIRIT OF AMERICA FOUNDATION MAY BE ONE OF FEW, IF NOT THE ONLY, PROGRAM AVAILABLE PROVIDING A NATIONALLY APPROVED STANDARDIZED CURRICULUM INCLUSIVE OF ALL DISCIPLINES, SAIL, HUMAN POWERED, AND POWERED VESSELS. THE SPIRIT OF AMERICA FOUNDATION ALSO PROVIDES 6-12 NATIONAL COMMON CORE STANDARDS OF EDUCATION,PHYSICAL EDUCATION, NEXT GENERATION SCIENCE AND INFINITE COMPONENTS OF SCIENCE, TECHNOLOGY, ENGINEERING, ARTS AND MATH (STEM). THE SPIRIT OF AMERICA TRADITIONAL CURRICULUM, AS WELL AS OTHER SOA PROGRAMS PROVIDED BY THE FOUNDATION, CONTINUED TO PROVIDE A CURRICULUM BENEFITTING YOUNG PERSONS ALL YEAR LONG, THROUGH MOST OF OUR NATIONAL HOST LOCATIONS AS WELL AS THROUGH SCHOOL, HOME AND PRIVATE SCHOOLS. SPIRIT OF AMERICA CURRICULUM WAS USED FOR CLEVELAND METROPOLITAN SCHOOL DISTRICT GRADES 9 - 12 AS THEIR MARITIME HIGH SCHOOL CURRICULUM. PROGRAM CURRICULUM IS ALSO PROVIDED FOR THOSE WITH EARNING DIFFERENCES AND PHYSICAL CHALLENGES IN A MANNER UNIQUE TO ANYOTHER PROGRAM IN THE UNITED STATES. THE PROGRAM CURRICULUM IS MODIFIED TO FIT THE NEEDS OF OUR YOUNG STUDENTS. THE TRADITIONAL PROGRAM, OR FOR THOSE UTILIZING COMPONENTS IN A STAND-ALONE PROGRAM, IN LOCATIONS HOSTING THE SPIRIT OF AMERICA PROGRAM, MAY OPERATE AT ANY TIME OF YEAR. STUDENTS FACING PHYSICAL AND OR LEARNING CHALLENGES BENEFIT FROM PARTICIPATING IN OUR STANDARDIZED NONTRADITIONAL HANDS-ON CURRICULUM. OUR CURRICULUM PROVIDES A PLATFORM FOR ALL STUDENTS TO GROW, BECOME MORE EMOTIONALLY AND PHYSICALLY CONFIDENT, COMPETENT AND INDEPENDENT. 2.COMPASSES AND COMPANIONWAYS .. PREPARING EVERYONE FOR LIFE'S VOYAGE THE SPIRIT OF AMERICA FOUNDATION CONTINUES TO PROVIDE A CURRICULUM BENEFITTING PERSONS WITH LEARNING AND OR PHYSICAL CHALLENGES IN A MANNER UNIQUE TO ANY OTHER PROGRAM IN THE UNITED STATES. THE PROGRAM CURRICULUM HAS EVOLVED TO INCLUDE THE TRADITIONAL STANDARDIZED CURRICULUM INCLUSIVE OF ALL DISCIPLINES FOR ALL STUDENTS WHO CAN SAFELY PARTICIPATE. THE PROGRAM CURRICULUM AND ITS COMPONENTS ARE MODIFIED BY PROFESSIONALS TO SAFELY FIT THE NEEDS OF OUR YOUNG STUDENTS WHEN POSSIBLE. OPERATING AT ANY TIME OF YEAR, INCLUDED IN THE TRADITIONAL PROGRAM OR AS A STAND-ALONE PROGRAM, IN LOCATIONS HOSTING THE SPIRIT OF AMERICA PROGRAMS, STUDENTS FACING PHYSICAL AND OR LEARNING CHALLENGES PARTICIPATE IN OUR STANDARDIZED NONTRADITIONAL HANDS-ON CURRICULUM WHICH PERMITS ALL STUDENTS TO GROW, BECOMING MORE EMOTIONALLY AND PHYSICALLY CONFIDENT, COMPETENT AND INDEPENDENT. STUDENTS RECEIVE A 'CERTIFICATE OF SUCCESSFUL COMPLETION' AFTER EACH COMPONENT HAS BEEN COMPLETED AND A CERTIFICATE OF GRADUATION AT THE END OF FULL PROGRAM COMPLETION. 'NO CHILD LEFT AT THE DOCK' 3.SPIRIT OF AMERICA FOUNDATION CONTINUES TO BUILD THE NATIONAL YOUTH BOATING HALL OF FAME - THE SPIRIT OF AMERICA FOUNDATION ESTABLISHED THE FIRST AND ONLY NATIONAL YOUTH BOATING HALL OF FAME. OFFICIAL FIRST RECOGNITION WAS MADE JULY 2019 FOR A VERY HONORABLE AND DISTINCT NOMINATION, ACCEPTANCE AND INDUCTION INTO THE SPIRIT OF AMERICA FOUNDATION NATIONAL YOUTH BOATING HALL OF FAME. THIS NATIONAL HONOR IS BEEN PRESENTED TO NOMINEES FOR THEIR TRULY INSPIRING DEDICATION TO BOATING AND WATER SAFETY EDUCATION AND THE MANNER IN WHICH THEY HAVE GONE ABOVE AND BEYOND TO SHARE THEIR KNOWLEDGE WITH OTHERS AT SUCH A YOUNG AGE. FORM 990, PAGE 6, PART VI, LINE 2 CECILIA DUER JONATHON DUER PRES EXEC VP FAMILIAL FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PROVIDED TO AND REVIEWED BY ALL BOARD MEMBERS BEFORE SIGNATURE AND FILING BY THE PRESIDENT. FORM 990, PAGE 6, PART VI, LINE 12C EACH VOTING MEMBER OF THE BOARD SHALL ANNUALLY SIGN A STATEMENT WHICH DECLARES WHETHER SUCH PERSON IS AN INDEPENDENT DIRECTOR. IF AT ANY TIME DURING THE YEAR, THE INFORMATION IN THE ANNUAL STATEMENT CHANGES MATERIALLY, THE DIRECTOR SHALL DISCLOSE SUCH CHANGES AND REVISE THE ANNUAL DISCLOSURE FORM. THE EXECUTIVE COMMITTEE SHALL REGULARLY AND CONSISTENTLY MONITOR AND ENFORCE COMPLIANCE WITH THIS POLICY BY REVIEWING ANNUAL STATEMENTS AND TAKING SUCH OTHER ACTIONS AS ARE NECESSARY FOR EFFECTIVE OVERSIGHT. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR EXECUTIVE DIRECTOR IS BASED UPON GRANT FUNDING FOR PERSONNEL, INDUSTRY STANDARDS, YEARS OF SERVICE, AND HOURS REQUIRED TO FULFULL POSITION DUTIES. FORM 990, PAGE 6, PART VI, LINE 19 COPIES OF ALL ORGANIZATIONAL DOCUMENTS AND FORM 990 ARE AVAILABLE BY REQUEST THROUGH THE ORGANIZATION'S OFFICE.