Nonprofit · EIN 45-2685219
SPIRIT OF BLUE FOUNDATION
Tax-exempt · PORTLAND, OR 97213
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $223,027 | $188,257 | $34,770 | $82,908 | $0 | $82,908 |
| December 31, 2024 | 990 | $229,619 | $226,501 | $3,118 | $48,138 | $0 | $48,138 |
| December 31, 2023 | 990-EZ | $190,196 | $256,519 | -$66,323 | $47,596 | $2,576 | $45,020 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $223,019
- Membership dues
- $3,245
- Program service revenue
- $0
- Investment income
- $8
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $101,748
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Travel
- $9,794
- Program services (functional)
- $188,257
Balance sheet and other
- Total assets, start of year
- $48,138
- Total assets, end of year
- $82,908
- Total liabilities, end of year
- $0
- Net assets, end of year
- $82,908
- Gross unrelated business income
- $8
- Gross receipts
- $223,027
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2011
- State of legal domicile
- IL
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 |
|---|---|---|---|
| RYAN T SMITH | EXECUTIVE DIRECTOR Officer | 20 | $0 |
| DALE STOCKTON | CHAIRMAN Officer | 5 | $0 |
| BRANDA TIFFANY | VICE CHAIRMAN Officer | 2 | $0 |
| FRANK CAPPO | TREASURER Officer | 2 | $0 |
| MATTHEW PRUITT | BOARD MEMBER Officer | 2 | $0 |
| TODD PAROLA | BOARD MEMBER Officer | 2 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN T SMITH | EXECUTIVE DIRECTOR Officer | 20 | $0 |
| DALE STOCKTON | CHAIRMAN Officer | 5 | $0 |
| BRANDA TIFFANY | VICE CHAIRMAN Officer | 2 | $0 |
| FRANK CAPPO | TREASURER Officer | 2 | $0 |
| MATTHEW PRUITT | BOARD MEMBER Officer | 2 | $0 |
| TODD PAROLA | BOARD MEMBER Officer | 2 | $0 |
990-EZ for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RYAN T SMITH | EXECUTIVE DIR | 20 | $0 |
| DALE STOCKTON | CHAIRMAN | 5 | $0 |
| BRENDA TIFFANY | VICE CHAIRMAN | 2 | $0 |
| FRANK CAPPO | TREASURER | 2 | $0 |
| MATTHEW PRUITT | BOARD MEMBER | 2 | $0 |
| TODD PAROLA | BOARD MEMBER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1905 NE 47TH AVE, PORTLAND, OR 97213-2013
- In care of
- % DIANE R HARBOUR
- Principal officer (990 for 2025)
- RYAN T SMITH, 1905 NE 47TH AVE, PORTLAND, OR 97213
- Signed the 990
- RYAN T SMITH, EXECUTIVE DIRECTOR
- Phone
- (585) 662-9032
- Website
- SPIRITOFBLUE.ORG
- Return prepared by
- JSR CPA LLC
Mission
SPIRIT OF BLUE IS DEDICATED TO THE ENHANCEMENT OF OFFICER SAFETY THROUGHOUT THE LAW ENFORCEMENT COMMUNITY BY FULFILLING UNFUNDED SAFETY EQUIPMENT AND TRAINING NEEDS.
Program accomplishments
- THE RIVERSIDE COUNTY SHERIFF'S OFFICE RECEIVED FUNDING TO PURCHASE AND TRAIN A NEW POLICE WORKING DOG, K9 OWNEY. THE AGENCY WAS SELECTED IN RECOGNITION OF THEIR FALLEN K9 RUDY, WHO WAS KILLED IN THE LINE OF DUTY EARLIER IN THE YEAR AS HE PROTECTED DEPUTIES TRYING TO APPREHEND AN ARMED FELON. THE GRANT WAS VALUED AT $20,000.
- THE PORT ST. LUCIE POLICE DEPARTMENT RECEIVED 211 GUARDIAN ANGEL ELITE SERIES RED/BLUE WEARABLE LIGHTING DEVICES WITH AN ADDITIONAL UNIVERSAL MOUNT EACH FOR THEIR OFFICERS. GUARDIAN ANGEL DEVICES DONATED THE ADDITIONAL ACCESSORIES. THE GRANT WAS VALUED AT $25,737.
- THE TEXAS DEPARTMENT OF PARKS & WILDLIFE REGION 2 RECEIVED 55 ADDITIONAL NORTH AMERICAN RESCUE REFLEX I-FAK TRAUMA KITS WITH COMBAT GAUZE. THE PREVIOUS YEAR, 11 WARDENS WITH REGION 2 DISTRICT 5 RECEIVED THE SAME EQUIPMENT AND PERFORMED ONE DOCUMENTED COMMUNITY SAVE. THE GRANT WAS VALUED AT $14,635.
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-EZ on file |
IRS record
- EIN
- 45-2685219
- 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
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Housing and shelter (L126)
- Assets (IRS master file)
- $82,908
- Income (IRS master file)
- $223,027
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $223,027 | $188,257 | $82,908 | IRS |
| 990 | December 2024 | $229,619 | $226,501 | $48,138 | XML |
| 990-EZ | December 2023 | $190,196 | $256,519 | $47,596 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 45-2685219).
Questions about SPIRIT OF BLUE FOUNDATION
- What is the EIN of SPIRIT OF BLUE FOUNDATION?
- The employer identification number (EIN) of SPIRIT OF BLUE FOUNDATION is 45-2685219.
- Is SPIRIT OF BLUE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
- Are donations to SPIRIT OF BLUE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT OF BLUE FOUNDATION 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 BLUE FOUNDATION 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 SPIRIT OF BLUE FOUNDATION 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 SPIRIT OF BLUE FOUNDATION?
- The 990 for the year ended December 31, 2025 names RYAN T SMITH.
- Who are the officers and directors of SPIRIT OF BLUE FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPIRIT OF BLUE FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $223,027, expenses of $188,257 and total assets of $82,908 at year end.
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