Nonprofit · EIN 26-2078736
SPA FOUNDATION INC
Tax-exempt · WINTER HAVEN, FL 33881
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $199,654 | $216,051 | -$16,397 | $228,806 | $0 | $228,806 |
| December 31, 2024 | 990-EZ | $167,714 | $126,002 | $41,712 | $226,074 | $2,255 | $223,819 |
| December 31, 2023 | 990-EZ | $81,035 | $77,751 | $3,284 | $168,222 | $8,683 | $159,539 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $199,277
- Investment income
- $377
Expenses
- Grants and similar amounts paid
- $7,579
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $115,000
- Professional fees and payments to contractors
- $7,195
- Occupancy
- $26,169
- Printing, publications and postage
- $2,520
- Other expenses
- $57,588
- Program services (functional)
- $180,231
Balance sheet and other
- Total assets, start of year
- $226,074
- Total assets, end of year
- $228,806
- Total liabilities, end of year
- $0
- Net assets, end of year
- $228,806
- Cash, savings and investments
- $98,938
- Gross receipts
- $199,654
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN MCCAUGHEY | EXECUTIVE DIRECTOR | 40 | $0 |
| STEPHEN WILLIAMS | CHAIRMAN | 5 | $0 |
| HARRY SHANNON | PRESIDENT | 10 | $0 |
| JOHN PRATT | TREASURER | 5 | $0 |
| STEVE GUETTER | DIRECTOR | 5 | $0 |
| JOHN GOWEY | DIRECTOR | 5 | $0 |
| ED MCNEIL | DIRECTOR | 5 | $0 |
| STEPHEN RATZLAFF | DIRECTOR | 5 | $0 |
| MATT SIGFRINIUS | DIRECTOR | 5 | $0 |
| CLIFFORD MAINE | DIRECTOR | 5 | $0 |
990-EZ for the year ended December 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN MCCAUGHEY | EXECUTIVE DIRECTOR | 40 | $0 |
| PHIL LOCKWOOD | CHAIRMAN | 5 | $0 |
| STEPHEN WILLIAMS | PRESIDENT | 10 | $0 |
| HARRY SHANNON | TREASURER | 5 | $0 |
| STEVE GUETTER | DIRECTOR | 5 | $0 |
| JOHN PRATT | DIRECTOR | 10 | $0 |
| GORDON RICHARDSON | DIRECTOR - DECEASED 11/24 | 5 | $0 |
| ED MCNEIL | DIRECTOR | 5 | $0 |
| JOHN GOWEY | DIRECTOR | 5 | $0 |
| STEPHEN RATZLAFF | DIRECTOR | 5 | $0 |
| MATT SIGFRINIUS | DIRECTOR | 10 | $0 |
990-EZ for the year ended December 31, 2023: 14 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVEN MCCAUGHEY | EXECUTIVE DI | 0 | $0 |
| PHIL LOCKWOOD | CHAIRMAN | 0 | $0 |
| STEPHEN WILLIAMS | PRESIDENT | 0 | $0 |
| HARRY SHANNON | TREASURER | 0 | $0 |
| STEVE GUETTER | DIRECTOR | 0 | $0 |
| JOHN PRATT | DIRECTOR | 0 | $0 |
| CHUCK WIPLINGER | DIRECTOR | 0 | $0 |
| GORDON RICHARDSON | SECRETARY | 0 | $0 |
| ED MCNEIL | DIRECTOR | 0 | $0 |
| JOHN DRURY | DIRECTOR | 0 | $0 |
| JOHN GOWEY | DIRECTOR | 0 | $0 |
| JOHN LEENHOUTS | DIRECTOR | 0 | $0 |
| STEPHEN RATZLAFF | DIRECTOR | 0 | $0 |
| MATT SIGFRINIUS | DIRECTOR | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 2073 US HIGHWAY 92, WINTER HAVEN, FL 33881-9003
- In care of
- % JAMES F MCMANUS
- Signed the 990-EZ
- STEVEN MCCAUGHEY, EXECUTIVE DIRECTOR
- Phone
- (863) 701-7979
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
TO FURTHER SEAPLANE EDUCATION, HISTORY, SAFETY, AND TRADITION, TO ENCOURAGE THE FINDING, PRESERVATION, RESTORATION, AND ENJOYMENT OF SEAPLANES, TO GATHER AND PUBLISH HISTORICAL DATA AND INFORMATION IN SUPPORT OF THESE ACTIVITIES AND THE RESEARCH ON THE EARLY HISTORY OF THE SEAPLANE INDUSTRY AND RELATED INDUSTRIES, TO PROMOTE EVENTS, MEETINGS, AND PROGRAMS FOR THE EXHIBITION AND OPERATION OF SEAPLANES FOR PUBLIC EDUCATION, SAFETY, INTEREST, AND ENJOYMENT.
Program accomplishments
- TO FURTHER SEAPLANE EDUCATION, HISTORY, SAFETY, AND TRADITION, TO ENCOURAGE THE FINDING, PRESERVATION, RESTORATION, AND ENJOYMENT OF SEAPLANES, TO GATHER AND PUBLISH HISTORICAL DATA AND INFORMATION IN SUPPORT OF THESE ACTIVITIES AND THE RESEARCH ON THE EARLY HISTORY OF THE SEAPLANE INDUSTRY AND RELATED INDUSTRIES, TO PROMOTE EVENTS, MEETINGS, AND PROGRAMS FOR THE EXHIBITION AND OPERATION OF SEAPLANES FOR PUBLIC EDUCATION, SAFETY, INTEREST, AND ENJOYMENT.Expenses $180,231 · grants $7,579
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 26-2078736
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $228,806
- Income (IRS master file)
- $199,654
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $199,654 | $216,051 | $228,806 | IRS |
| 990-EZ | December 2024 | $167,714 | $126,002 | $226,074 | XML |
| 990-EZ | December 2023 | $81,035 | $77,751 | $168,222 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-2078736).
Questions about SPA FOUNDATION INC
- What is the EIN of SPA FOUNDATION INC?
- The employer identification number (EIN) of SPA FOUNDATION INC is 26-2078736.
- Is SPA FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to SPA FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPA FOUNDATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPA FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPA FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SPA FOUNDATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does SPA FOUNDATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $199,654, expenses of $216,051 and total assets of $228,806 at year end.
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