Civic Intelligence

Spirit Communications Inc

EIN 31-1396255 • 501(c)3 • Westerville, OH

Profile

Non-commercial and non-profit broadcasting

PO Box 1887Westerville, OH 43086

radioulive.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

11th percentile

-30%

Higher net margin than 11% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$33,800

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

14th percentile

-19%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-7.8%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Down

$798,878

Down $332,547 (-29%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$798,878

Down $332,547 (-29%) from 2022

Operations
Liabilities / Revenue35th percentileNet Margin11th percentile

Revenue

Down

$626,080

Down $20,096 (-3.1%) from 2022

Expenses

Down

$816,313

Down $95,640 (-10%) from 2022

Net Income

Up

-$190,233

Up $75,544 (+28%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2018: $1,482,348Liabilities 2018: $0Net Assets 2018: $1,482,3482018Assets 2019: $1,371,617Liabilities 2019: $0Net Assets 2019: $1,371,6172019Assets 2021: $1,397,202Liabilities 2021: $0Net Assets 2021: $1,397,2022021Assets 2022: $1,131,425Liabilities 2022: $0Net Assets 2022: $1,131,4252022Assets 2024: $798,878Liabilities 2024: $0Net Assets 2024: $798,8782024

Highlighted filing

2024

Assets$798,878
Liabilities$0
Net Assets$798,878
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2018: $747,783Expenses 2018: $823,693Net Income 2018: -$75,9102018Revenue 2019: $746,285Expenses 2019: $857,016Net Income 2019: -$110,7312019Revenue 2021: $749,794Expenses 2021: $825,235Net Income 2021: -$75,4412021Revenue 2022: $646,176Expenses 2022: $911,953Net Income 2022: -$265,7772022Revenue 2024: $626,080Expenses 2024: $816,313Net Income 2024: -$190,2332024

Highlighted filing

2024

Revenue$626,080
Expenses$816,313
Net Income-$190,233
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$798,878
Liabilities
$0
Net assets
$798,878
Revenue
$626,080
Expenses
$816,313
Net income
-$190,233
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.00$0.80$0.63$0.82$0.19
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.13$0.65$0.91$0.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$0.75$0.83$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.00$1.37$0.75$0.86$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.00$1.48$0.75$0.82$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 25, 2025
Return Version
2024v5.0
Gross Receipts
$639,092
Mission and Program Overview

Mission

Non-commercial and non-profit broadcasting

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$989,111$798,878▼ $190,233
Land, Buildings, and Equipment, Net$536,006$566,336▲ $30,330
Cash and Non-Interest-Bearing Accounts$45,832$37,352▼ $8,480
Savings and Temporary Cash Investments$240,978$12,095▼ $228,883
Total Assets$989,111$798,878▼ $190,233
Other Assets Total$166,295$183,095▲ $16,800
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$989,111$798,878▼ $190,233
Total Liabilities and Net Assets / Fund Balance$989,111$798,878▼ $190,233

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$470,233$485,842$956,075
Land$96,103-$96,103
Other Assets Org$16,800--
Compensation and Service Providers
Top Officer Pay62nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
John Shumate JrTrusteePT$33,800$33,800
Nicole CantuTrusteeFT$32,985$32,985

Board Members and Trustees

NameTitle
John P Shumate SrTrustee
Karen SeidenschmidtTrustee
Kathryn L ShumateTrustee
Robert MatiasTrustee
Tamera MatiasTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$586,302
Program Service Revenue
$0
Investment Income
$39,778
Other Revenue
$0
All Other Contributions
$586,302
Change in Net Assets
$-190,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$417,362
Salaries, Compensation, and Employee Benefits$398,951
Total Fundraising Expense$7,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,854--$256,854
All Other Expenses$60,272$3,449$7,077$70,798
Current Officers, Directors, Trustees, and Key Employees$53,509$13,276-$66,785
Occupancy$45,676$5,075-$50,751
Comp Disqual Persons-$37,960-$37,960
Depreciation Depletion$28,303$3,854-$32,157
Payroll Taxes$24,048$2,672-$26,720
Other Expenses$23,954$2,662-$26,616
Other Employee Benefits$9,569$1,063-$10,632
Advertising$10,536--$10,536
Insurance$4,658$518-$5,176
Office Expenses-$2,500-$2,500
Total Functional Expenses$736,207$73,029$7,077$816,313
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Karrie ShumateFam-bd MemberAnnual CompensationNo$37,960
Erik CantuFam-bd MemberNon Employee CompenNo$30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“John p. Shumate sr. Kathryn l. Shumate trustee trustee husband/wife kathryn l. Shumate karen seidenschmidt trustee trustee sister/sister robert matias tamera matias trustee trustee husband/wife”

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 is given to trustee, kathryn l. Shumate, to review before filing. Kathryn files the return and is able to resolve questions (if any) before filing.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available to the public on request”

Filing and Contact Details

Filer

Filer Name
Spirit Communications Inc
EIN
31-1396255
Phone
6148397100
Address
PO BOX 1887, WESTERVILLE, OH 43086

Signing Officer

Name
Kathryn L Shumate
Title
Trustee
Phone
6148397100
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathryn L Shumate
Formed
1996
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
2
Employees
10

Preparer

Firm
Beneviat & Tortora
Address
102 COUNTY LINE ROAD WEST SUITE C, WESTERVILLE, OH 43082
Preparer
Marc C Tortora
Phone
6148991280
Raw XML AppendixShowing 400 of 401 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0NON-COMMERCIAL AND NON-PROFIT BROADCASTING
IRS990/AdvertisingGrp/ProgramServicesAmt010536
IRS990/AdvertisingGrp/TotalAmt010536
IRS990/AllOtherContributionsAmt0586302
IRS990/AllOtherExpensesGrp/FundraisingAmt07077
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt03449
IRS990/AllOtherExpensesGrp/ProgramServicesAmt060272
IRS990/AllOtherExpensesGrp/TotalAmt070798
IRS990/BooksInCareOfDetail/PersonNm0KATHRYN L SHUMATE
IRS990/BooksInCareOfDetail/PhoneNum06148397100
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0116 COUNTY LINE WEST
IRS990/BooksInCareOfDetail/USAddress/CityNm0WESTERVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043082
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt045832
IRS990/CashNonInterestBearingGrp/EOYAmt037352
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt013276
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt053509
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt066785
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt037960
IRS990/CompDisqualPersonsGrp/TotalAmt037960
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0586302
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt039778
IRS990/CYOtherExpensesAmt0417362
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-190233
IRS990/CYSalariesCompEmpBnftPaidAmt0398951
IRS990/CYTotalExpensesAmt0816313
IRS990/CYTotalFundraisingExpenseAmt07077
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0626080
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03854
IRS990/DepreciationDepletionGrp/ProgramServicesAmt028303
IRS990/DepreciationDepletionGrp/TotalAmt032157
IRS990/Desc0TO OPERATE A RELIGIOUS CONTENT RADIO AND TV STATION WHICH PROVIDES AN ALTERNATIVE TO REGULAR COMMERCIAL BROADCASTING
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0736207
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN SHUMATE JR
IRS990/Form990PartVIISectionAGrp/PersonNm1NICOLE CANTU
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT MATIAS
IRS990/Form990PartVIISectionAGrp/PersonNm3TAMERA MATIAS
IRS990/Form990PartVIISectionAGrp/PersonNm4KAREN SEIDENSCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm5KATHRYN L SHUMATE
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN P SHUMATE SR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt033800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt132985
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01996
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt035714
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt048726
IRS990/GrossReceiptsAmt0639092
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0518
IRS990/InsuranceGrp/ProgramServicesAmt04658
IRS990/InsuranceGrp/TotalAmt05176
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04064
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04064
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0485842
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0536006
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0566336
IRS990/LandBldgEquipCostOrOtherBssAmt01052178
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt013012
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0NON-COMMERCIAL AND NON-PROFIT BROADCASTING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0989111
IRS990/NetAssetsOrFundBalancesEOYAmt0798878
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt035714
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt035714
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt05075
IRS990/OccupancyGrp/ProgramServicesAmt045676
IRS990/OccupancyGrp/TotalAmt050751
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02500
IRS990/OfficeExpensesGrp/TotalAmt02500
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0166295
IRS990/OtherAssetsTotalGrp/EOYAmt0183095
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01063
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09569
IRS990/OtherEmployeeBenefitsGrp/TotalAmt010632
IRS990/OtherExpensesGrp/Desc0TOWER EXPENSES
IRS990/OtherExpensesGrp/Desc1RADIO, TV, PROD/PROMO
IRS990/OtherExpensesGrp/Desc2AFFILIATED RADIO STATIONS
IRS990/OtherExpensesGrp/Desc3OPERATING SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02662
IRS990/OtherExpensesGrp/ProgramServicesAmt0106117
IRS990/OtherExpensesGrp/ProgramServicesAmt177958
IRS990/OtherExpensesGrp/ProgramServicesAmt234753
IRS990/OtherExpensesGrp/ProgramServicesAmt323954
IRS990/OtherExpensesGrp/TotalAmt0106117
IRS990/OtherExpensesGrp/TotalAmt177958
IRS990/OtherExpensesGrp/TotalAmt234753
IRS990/OtherExpensesGrp/TotalAmt326616
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0256854
IRS990/OtherSalariesAndWagesGrp/TotalAmt0256854
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02672
IRS990/PayrollTaxesGrp/ProgramServicesAmt024048
IRS990/PayrollTaxesGrp/TotalAmt026720
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KATHRYN L SHUMATE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0602148
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt077097
IRS990/PYOtherExpensesAmt0406309
IRS990/PYRevenuesLessExpensesAmt0-142314
IRS990/PYSalariesCompEmpBnftPaidAmt0415250
IRS990/PYTotalExpensesAmt0821559
IRS990/PYTotalRevenueAmt0679245
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-190233
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0989111
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0798878
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0240978
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012095
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0105817
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt085370
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt031646
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt051649
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0154535
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0429017
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPIRIT COMMUNICATIONS INC RECEIVED 48,726 FOR THE SALE OF TWO RADIO STATIONS. THE RADIO STATIONS SOLD AND PROCEEDS WERE 27,931 FOR SAN LUIS OBISPO, CALIFORNIA AND 20,795 FOR CIRCLEVILLE, OHIO. THE EQUIPMENT AT THE TWO SOLD STATIONS WAS TOTALLY DEPRECIATED SO THE PROCEEDS AND THE GAIN ON THE STATION SALES WERE THE SOME. IN ADDITION, SPIRIT COMMUNICATIONS DISPOSED OF OBSOLETE EQUIPMENT THAT HAD AN UNDEPRECIATED BASIS OF 13,012. THE DISPOSED EQIUPMENT WAS DISCARDED WITH NO PROCEEDS RECEIVED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0586302
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0602148
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0608882
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0685647
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0868976
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03351955
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04064
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt09381
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01957
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0389
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02172
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt017963
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt048726
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt067716
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01957
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt063044
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02172
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0183615
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt09381
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01957
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0389
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017963
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt0668
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt03250
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt05708
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt09626
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.87190
IRS990ScheduleA/PublicSupportPY509Pct00.87920
IRS990ScheduleA/PublicSupportTotal509Amt03106553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0105817
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt085370
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt031646
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt051649
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0154535
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0429017
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0635028
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0669864
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0610839
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0748691
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0871148
IRS990ScheduleA/Total509Grp/TotalAmt03535570
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0639092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0679245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0613464
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0752330
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0879028
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03563159
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0470233
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0485842
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0956075
IRS990ScheduleD/LandGrp/BookValueAmt096103
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt096103
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0166295
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt116800
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0FCC LICENCES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ACQUISTION IN PROCESS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0566336
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0183095
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ERIK CANTU
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1KARRIE SHUMATE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAM-BD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAM-BD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt030000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt137960
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0NON EMPLOYEE COMPEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1ANNUAL COMPENSATION
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOHN P. SHUMATE SR. KATHRYN L. SHUMATE TRUSTEE TRUSTEE HUSBAND/WIFE KATHRYN L. SHUMATE KAREN SEIDENSCHMIDT TRUSTEE TRUSTEE SISTER/SISTER ROBERT MATIAS TAMERA MATIAS TRUSTEE TRUSTEE HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF FORM 990 IS GIVEN TO TRUSTEE, KATHRYN L. SHUMATE, TO REVIEW BEFORE FILING. KATHRYN FILES THE RETURN AND IS ABLE TO RESOLVE QUESTIONS (IF ANY) BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0989111
IRS990/TotalAssetsEOYAmt0798878
IRS990/TotalAssetsGrp/BOYAmt0989111
IRS990/TotalAssetsGrp/EOYAmt0798878
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0586302
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07077
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt073029
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0736207
IRS990/TotalFunctionalExpensesGrp/TotalAmt0816313
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0989111
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0798878
IRS990/TotalProgramServiceExpensesAmt0736207
IRS990/TotalReportableCompFromOrgAmt066785
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039778
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0626080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0989111
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0798878
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1877
IRS990/USAddress/CityNm0WESTERVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043086
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0RADIOU.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHRYN L SHUMATE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06148397100
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPIRIT COMMUNICATIONS INC
ReturnHeader/Filer/BusinessNameControlTxt0SPIR
ReturnHeader/Filer/EIN0311396255
ReturnHeader/Filer/PhoneNum06148397100
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1887
ReturnHeader/Filer/USAddress/CityNm0WESTERVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043086
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311096788
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENEVIAT & TORTORA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0102 COUNTY LINE ROAD WEST SUITE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043082
ReturnHeader/PreparerPersonGrp/PhoneNum06148991280
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC C TORTORA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-31T16:29:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.