Nonprofit · EIN 34-1801766
SPIRIT OF AMERICA FOUNDATION INC
Tax-exempt · MENTOR, OH 44061
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $388,649 | $396,143 | -$7,494 | $179,322 | $0 | $179,322 |
| September 30, 2024 | 990 | $412,418 | $332,562 | $79,856 | $186,816 | $0 | $186,816 |
| September 30, 2023 | 990 | $258,355 | $231,801 | $26,554 | $106,960 | $0 | $106,960 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $381,469
- of which government grants
- $325,000
- Program service revenue
- $7,180
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $89,122
- Other salaries and wages
- $42,142
- Salaries, compensation and benefits (total)
- $142,740
- Professional fundraising fees
- $0
- Accounting fees
- $6,800
- Travel
- $7,962
- Depreciation
- $3,112
- Program services (functional)
- $334,040
- Management and general (functional)
- $57,257
- Fundraising (functional)
- $4,846
Balance sheet and other
- Total assets, start of year
- $186,816
- Total assets, end of year
- $179,322
- Total liabilities, end of year
- $0
- Net assets, end of year
- $179,322
- Land, buildings and equipment
- $2,673
- Gross receipts
- $389,122
- Employees
- 6
- Volunteers
- 15
- Year formed
- 1995
- State of legal domicile
- OH
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CECILIA DUER | CEO/PRESIDEN Trustee or director, Officer | 40 | $79,440 |
| JONATHON DUER | VICE PRES Trustee or director, Officer | 5 | $0 |
| MICHAEL PETTREY | EXEC VICE PR Trustee or director, Officer | 5 | $0 |
| BRENDA SHOCKEY-TACKACS | TREASURER Trustee or director, Officer | 5 | $0 |
| MICHAEL ULRICH | SECRETARY Trustee or director, Officer | 5 | $0 |
990 for the year ended September 30, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CECILIA DUER | CEO/PRESIDEN Trustee or director, Officer | 40 | $85,623 |
| MICHAEL ULRICH | VICE PRES Trustee or director, Officer | 5 | $3,840 |
| JONATHON DUER | EXEC VICE PR Trustee or director, Officer | 5 | $0 |
| BRENDA SHOCKEY-TACKACS | SEC/TREAS Trustee or director, Officer | 5 | $0 |
990 for the year ended September 30, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CECILIA DUER | CEO/PRESIDEN Trustee or director, Officer | 40 | $82,750 |
| MICHAEL ULRICH | VICE PRES Trustee or director, Officer | 5 | $2,200 |
| JONATHON DUER | EXEC VICE PR Trustee or director, Officer | 5 | $0 |
| BRENDA SHOCKEY-TACKACS | SEC/TREAS Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5007, MENTOR, OH 44061-5007
- In care of
- % CECILIA DUER
- Principal officer (990 for 2024)
- CECILIA DUER, PO BOX 5007, MENTOR, OH 440615007
- Signed the 990
- CECILIA DUER, CEO/PRESIDENT
- Phone
- (440) 209-1995
- Website
- WWW.SPIRITOFAMERICA95.ORG
- Return prepared by
- H & J CERTIFIED PUBLIC ACCOUNTANTS INC
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.
Program accomplishments
- 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, WITH COMPLETION OF OVER 30 YEARS 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. 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.Expenses $334,040 · revenue $7,180
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 34-1801766
- 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
- 1995
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $179,322
- Income (IRS master file)
- $389,122
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $388,649 | $396,143 | $179,322 | XML |
| 990 | September 2024 | $412,418 | $332,562 | $186,816 | XML |
| 990 | September 2023 | $258,355 | $231,801 | $106,960 | XML |
| 990 | September 2022 | – | – | – | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 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 34-1801766).
Questions about SPIRIT OF AMERICA FOUNDATION INC
- What is the EIN of SPIRIT OF AMERICA FOUNDATION INC?
- The employer identification number (EIN) of SPIRIT OF AMERICA FOUNDATION INC is 34-1801766.
- Is SPIRIT OF AMERICA FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to SPIRIT OF AMERICA FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT OF AMERICA 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 SPIRIT OF AMERICA FOUNDATION INC due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT OF AMERICA FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of SPIRIT OF AMERICA FOUNDATION INC?
- The 990 for the year ended September 30, 2025 names CECILIA DUER.
- Who are the officers and directors of SPIRIT OF AMERICA FOUNDATION INC?
- The 990 for the year ended September 30, 2025 lists 5 people; 1 received compensation from the organization, the highest $79,440 (CECILIA DUER, CEO/PRESIDEN).
- How much revenue does SPIRIT OF AMERICA FOUNDATION INC have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $388,649, expenses of $396,143 and total assets of $179,322 at year end.
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