SPIRIT OF AMERICA FOUNDATION INC (EIN 341801766) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1995

Legal Domicile

Principal Officer

CECILIA DUER

Phone

4402091995

Tax Period

2024-10-01 to 2025-09-30

SPIRIT OF AMERICA FOUNDATION INC, founded in 1995, is a small nonprofit in the Recreation & Sports sector that reported $389K in total revenue in fiscal year 2024. Revenue decreased 6% compared to the prior year.

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $381,469

Program Service Revenue $7,180

Investment Income $0

Other Revenue $0

TOTAL REVENUE $388,649

Expense Breakdown

Grants Paid $0

Salaries & Benefits $142,740

Fundraising Expenses $4,846

Program Expenses $334,040

Other Expenses $253,403

TOTAL EXPENSES $396,143

Year-over-Year Comparison

	2024	2023	Change
Revenue	$388,649	$412,418	-0.1%
Expenses	$396,143	$332,562	+0.2%
Net Income	$-7,494	$79,856	-1.1%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$79,440

Total Directors

$79,440

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CECILIA DUER	CEO/PRESIDEN	40.00	Officer Director	$79,440	$0	$79,440
JONATHON DUER	VICE PRES	5.00	Officer Director	$0	$0	$0
MICHAEL PETTREY	EXEC VICE PR	5.00	Officer Director	$0	$0	$0
BRENDA SHOCKEY-TACKACS	TREASURER	5.00	Officer Director	$0	$0	$0
MICHAEL ULRICH	SECRETARY	5.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$388,649	$396,143	$179,322	$-7,494
2024	$412,418	$332,562	$186,816	$79,856
2023	$258,355	$231,801	$106,960	$26,554
2022	$297,956	$231,225	$80,406	$66,731
2021	$204,108	$222,916	$16,384	$-18,808
2020	$152,024	$161,367	$35,522	$-9,343
2019	$193,395	$192,387	$47,231	$1,008

SPIRIT OF AMERICA FOUNDATION INC