Nonprofit · EIN 31-1790172
SPIRAL FOUNDATION AT OTA WATERTOWN
Tax-exempt · NEWTON, MA 02458
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $97,867 | $103,046 | -$5,179 | $22,045 | $5,330 | $16,715 |
| December 31, 2024 | 990 | $102,509 | $132,379 | -$29,870 | $27,376 | $5,482 | $21,894 |
| December 31, 2023 | 990 | $129,622 | $148,034 | -$18,412 | $57,148 | $5,384 | $51,764 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20,256
- Program service revenue
- $77,609
- Investment income
- $2
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $46,013
- Salaries, compensation and benefits (total)
- $49,653
- Professional fundraising fees
- $0
- Accounting fees
- $3,335
- Program services (functional)
- $99,443
- Management and general (functional)
- $3,603
Balance sheet and other
- Total assets, start of year
- $27,376
- Total assets, end of year
- $22,045
- Total liabilities, end of year
- $5,330
- Net assets, end of year
- $16,715
- Net assets without donor restrictions
- $16,715
- Gross receipts
- $97,867
- Employees
- 1
- Volunteers
- 0
- Year formed
- 2002
- State of legal domicile
- MA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANNE TRECKER | DIRECTOR Trustee or director, Officer | 1 | $0 |
| ELLEN COHN | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT HEBERT | TREASURER Trustee or director, Officer | 2 | $0 |
| SARAH SAWYER | PRESIDENT Trustee or director | 5 | $0 |
| ELIZABETH W CRAMPSEY | DIRECTOR Trustee or director | 1 | $0 |
| MARY BETH KADLEC | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANNE TRECKER | DIRECTOR Trustee or director, Officer | 1 | $0 |
| ELLEN COHN | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT HEBERT | TREASURER Trustee or director, Officer | 2 | $0 |
| SARAH SAWYER | PRESIDENT Trustee or director | 5 | $0 |
| ELIZABETH W CRAMPSEY | DIRECTOR Trustee or director | 1 | $0 |
| MARY BETH KADLEC | DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANNE TRECKER | DIRECTOR Trustee or director, Officer | 0.5 | $0 |
| ELLEN COHN | DIRECTOR Trustee or director | 0.5 | $0 |
| ROBERT HEBERT | TREASURER Trustee or director, Officer | 2 | $0 |
| SARAH SAWYER | PRESIDENT Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 74 BRIDGE STREET, NEWTON, MA 02458-1147
- In care of
- % JEFFREY M HURWIT
- Principal officer (990 for 2025)
- SARAH SAWYER, 74 BRIDGE STREET, NEWTON, MA 02458
- Signed the 990
- SARAH SAWYER, PRESIDENT
- Phone
- (617) 969-4410
- Website
- WWW.THESPIRALFOUNDATION.ORG
- Return prepared by
- NEWBURG & COMPANY LLP
Mission
TO PROMOTE THE UNDERSTANDING OF OCCUPATIONAL AND PHYSICAL THERAPY USING THE SENSORY INTEGRATION FRAME OF REFERENCE.
Program accomplishments
- EDUCATION PROGRAMS SERVE THE GREATER BOSTON AREA AS WELL AS NATIONAL AND INTERNATIONAL AUDIENCES. THESE PROGRAMS SERVE AS A RESOURCE DIRECTORY FOR PARENTS, TEACHERS, AND OTHER PROFESSIONALS WHO WORK WITH CHILDREN WITH SENSORY INTEGRATION DIFFICULTIES.Expenses $24,454 · revenue $69,609
- CONDUCT AND SUPPORT RESEARCH STUDIES THAT WILL STRIVE TO EXPAND THE THEORY BASE OF SENSORY INTEGRATION FRAME OF REFERENCE USED IN OCCUPATIONAL AND PHYSICAL THERAPY.Expenses $74,989 · revenue $8,000
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-1790172
- 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
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Health care (E50)
- Assets (IRS master file)
- $22,045
- Income (IRS master file)
- $97,867
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $97,867 | $103,046 | $22,045 | IRS |
| 990 | December 2024 | $102,509 | $132,379 | $27,376 | IRS |
| 990 | December 2023 | $129,622 | $148,034 | $57,148 | XML |
| 990 | December 2022 | $118,963 | $145,716 | $75,581 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | 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 31-1790172).
Questions about SPIRAL FOUNDATION AT OTA WATERTOWN
- What is the EIN of SPIRAL FOUNDATION AT OTA WATERTOWN?
- The employer identification number (EIN) of SPIRAL FOUNDATION AT OTA WATERTOWN is 31-1790172.
- Is SPIRAL FOUNDATION AT OTA WATERTOWN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to SPIRAL FOUNDATION AT OTA WATERTOWN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRAL FOUNDATION AT OTA WATERTOWN 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 SPIRAL FOUNDATION AT OTA WATERTOWN 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 SPIRAL FOUNDATION AT OTA WATERTOWN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPIRAL FOUNDATION AT OTA WATERTOWN?
- The 990 for the year ended December 31, 2025 names SARAH SAWYER.
- Who are the officers and directors of SPIRAL FOUNDATION AT OTA WATERTOWN?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPIRAL FOUNDATION AT OTA WATERTOWN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $97,867, expenses of $103,046 and total assets of $22,045 at year end.
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