SPIRIT OF AMERICA FOUNDATION INC

EIN: 341801766 501(c)(3) Recreation & Sports

MENTOR, OH

Total Revenue
$388,649
Total Expenses
$396,143
Total Assets
$179,322
Net Assets
$179,322
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
1995
Legal Domicile
OH
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.

Program Service Accomplishments

Program 1
Expenses: $334,040 Revenue: $7,180

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...

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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.

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Trantor Score

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

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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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Governance

Voting Members
5
Independent Members
3
Employees
6
Volunteers
15

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
5
$79,440
Total Directors
5
$79,440
Key Employees
0
$0
Highest Compensated
0
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
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