Civic Intelligence

Spirit of America Foundation

EIN 58-2031848 • 501(c)3 • Chattanooga, TN

Profile

Education / motivational speeches

PO Box 8915Chattanooga, TN 37414

n/A

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

24th percentile

0.00x

Higher debt load relative to revenue than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

20th percentile

-12%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

95th percentile

$325,928

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 23.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

17th percentile

-9.9%

Faster asset growth than 17% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,542,210

Down $170,199 (-9.9%) from 2023

Liabilities

Up

$4,182

Up $4,182 from 2023

Net Assets

Down

$1,538,028

Down $174,381 (-10%) from 2023

Revenue

Up

$1,406,299

Up $149,995 (+12%) from 2023

Expenses

Up

$1,580,680

Up $179,859 (+13%) from 2023

Net Income

Down

-$174,381

Down $29,864 (-21%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $316,181Liabilities 2010: $15,050Net Assets 2010: $301,1312010Assets 2011: $294,724Liabilities 2011: $15,654Net Assets 2011: $279,0702011Assets 2012: $275,941Liabilities 2012: $7,793Net Assets 2012: $268,1482012Assets 2013: $446,637Liabilities 2013: $7,921Net Assets 2013: $438,7162013Assets 2014: $302,907Liabilities 2014: $8,057Net Assets 2014: $294,8502014Assets 2015: $270,653Liabilities 2015: $7,523Net Assets 2015: $263,1302015Assets 2016: $268,519Liabilities 2016: $7,342Net Assets 2016: $261,1772016Assets 2017: $306,918Liabilities 2017: $5,837Net Assets 2017: $301,0812017Assets 2018: $324,421Liabilities 2018: $2,577Net Assets 2018: $321,8442018Assets 2019: $348,240Liabilities 2019: $0Net Assets 2019: $348,2402019Assets 2020: $2,098,296Liabilities 2020: $36,500Net Assets 2020: $2,061,7962020Assets 2021: $2,027,100Liabilities 2021: $0Net Assets 2021: $2,027,1002021Assets 2022: $1,856,926Liabilities 2022: $0Net Assets 2022: $1,856,9262022Assets 2023: $1,712,409Liabilities 2023: $0Net Assets 2023: $1,712,4092023Assets 2024: $1,542,210Liabilities 2024: $4,182Net Assets 2024: $1,538,0282024

Highlighted filing

2024

Assets$1,542,210
Liabilities$4,182
Net Assets$1,538,028

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $681,407Expenses 2010: $614,968Net Income 2010: $66,4392010Revenue 2011: $521,414Expenses 2011: $542,496Net Income 2011: -$21,0822011Revenue 2012: $613,715Expenses 2012: $624,637Net Income 2012: -$10,9222012Revenue 2013: $824,591Expenses 2013: $654,023Net Income 2013: $170,5682013Revenue 2014: $628,943Expenses 2014: $772,809Net Income 2014: -$143,8662014Revenue 2015: $682,741Expenses 2015: $714,461Net Income 2015: -$31,7202015Revenue 2016: $807,358Expenses 2016: $809,311Net Income 2016: -$1,9532016Revenue 2017: $874,767Expenses 2017: $834,863Net Income 2017: $39,9042017Revenue 2018: $842,984Expenses 2018: $822,221Net Income 2018: $20,7632018Revenue 2019: $828,182Expenses 2019: $801,786Net Income 2019: $26,3962019Revenue 2020: $2,697,011Expenses 2020: $983,455Net Income 2020: $1,713,5562020Revenue 2021: $1,135,686Expenses 2021: $1,170,382Net Income 2021: -$34,6962021Revenue 2022: $1,269,709Expenses 2022: $1,439,883Net Income 2022: -$170,1742022Revenue 2023: $1,256,304Expenses 2023: $1,400,821Net Income 2023: -$144,5172023Revenue 2024: $1,406,299Expenses 2024: $1,580,680Net Income 2024: -$174,3812024

Highlighted filing

2024

Revenue$1,406,299
Expenses$1,580,680
Net Income-$174,381

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$1.41$1.58$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$1.26$1.40$0.14
2022Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$1.27$1.44$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$1.14$1.17$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.10$0.04$2.06$2.70$0.98$1.71
2019Detailed filing. Detailed filing data is available for this year.$0.35$0.00$0.35$0.83$0.80$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.84$0.82$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.01$0.30$0.87$0.83$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.27$0.01$0.26$0.81$0.81$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$0.68$0.71$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.30$0.01$0.29$0.63$0.77$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.01$0.44$0.82$0.65$0.17
2012Summary only. Only limited summary data is available for this year.$0.28$0.01$0.27$0.61$0.62$0.01
2011Summary only. Only limited summary data is available for this year.$0.29$0.02$0.28$0.52$0.54$0.02
2010Summary only. Only limited summary data is available for this year.$0.32$0.02$0.30$0.68$0.61$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,441,706
Mission and Program Overview

Mission

Education / motivational speeches

Education and motivational speeches

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,712,409$1,538,028▼ $174,381
Land, Buildings, and Equipment, Net$1,246,054$1,086,620▼ $159,434
Receivables From Officers Etc$246,588$240,588▼ $6,000
Savings and Temporary Cash Investments$203,302$193,742▼ $9,560
Cash and Non-Interest-Bearing Accounts$16,465$21,260▲ $4,795
Total Assets$1,712,409$1,542,210▼ $170,199
Liabilities
Accounts Payable and Accrued Expenses-$4,182-
Total Liabilities$0$4,182▲ $4,182
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,712,409$1,538,028▼ $174,381
Total Liabilities and Net Assets / Fund Balance$1,712,409$1,542,210▼ $170,199

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,086,620$810,937$1,897,557
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dean SikesPresidentFT$243,259$82,669$325,928

Board Members and Trustees

NameTitle
Danny HallDirector
Gregory PopeDirector
Paul LoftinDirector
Bill TurnerSecretaryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,406,818
Program Service Revenue
$0
Investment Income
$-1,576
Other Revenue
$1,057
All Other Contributions
$1,406,818
Change in Net Assets
$-174,381

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,406,299
Total Revenue per Audited Statements
$1,406,299
Total Revenue per Form 990
$1,406,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,250,742
Salaries, Compensation, and Employee Benefits$329,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$509,617--$509,617
Travel$284,178--$284,178
Depreciation Depletion$147,529$36,882-$184,411
Current Officers, Directors, Trustees, and Key Employees$139,200$34,800-$174,000
Other Employee Benefits$76,606$19,152-$95,758
Other Salaries and Wages$43,849--$43,849
Office Expenses$26,262$6,566-$32,828
Insurance$22,770$5,692-$28,462
Occupancy$21,846$5,461-$27,307
Payroll Taxes$13,065$3,266-$16,331
Fees for Services Accounting$11,468$2,867-$14,335
Other Expenses$7,692$1,923-$9,615
Total Functional Expenses$1,464,071$116,609$0$1,580,680

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,580,680
Total Expenses per Audited Statements$1,580,680
Total Expenses per Form 990$1,580,680
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$246,588$240,588▼ $6,000
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990 governing body review Part VI line 11

The Board of Directors will be sent a copy for Form 990 prior to submission of the return.

Conflict of interest policy compliance Part VI line 12C

Each member of the Board of Directors completes a conflict of interest survey on an annual basis. The forms are reviewed and any identified conflicts are addressed and resolved.

CEO executive director top management comp Part VI line 15A

The basis for determining the compensation for the Executive Director includes using comparable data from similar non-profit organizations.

Governing documents etc available to public Part VI line 19

Governing Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Spirit of America Foundation
EIN
58-2031848
In Care Of
% Dean Sikes
Phone
4235953240
Address
PO Box 8915, Chattanooga, TN 37414

Signing Officer

Name
Dean Sikes
Title
President
Phone
4235953240
Signed
2025-11-14
Discuss with paid preparer
No

Organization Details

Principal Officer
Dean Sikes
Formed
1993
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
2

Preparer

Firm
JK Lusk & Company PLLC
Address
7110 East Brainerd Rd, Chattanooga, TN 37421
Preparer
Kevin Lusk CPA
Phone
4232659222
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

Program Mgmt and Fund Description Services General Raising ------------------- ---------- -------- ------- Contracted Services $ 440,358 $ -0- $ -0-

Raw XML AppendixShowing 400 of 423 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.

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IRS990/Desc0Provide educational and motivational speeches to students in conventions, high school assemblies, and local church groups across the United States. Since January 1, 1993, Spirit of America has reached multiplied millions of teenagers in assemblies and through the distribution of their information packets, books, videos, and T-shirts.
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0203302
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0193742
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01238634
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01103637
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0870488
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05913770
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0195
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0119
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt073
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0420
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt09671
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt07889
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt010495
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt04785
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt033635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0195
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0119
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt073
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0420
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportPY509Pct00.99990
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01108422
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0871283
IRS990ScheduleA/Total509Grp/TotalAmt05947405
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01304807
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01108495
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0871316
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05947825
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01086620
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0810937
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01897557
IRS990ScheduleD/ExpensesSubtotalAmt01580680
IRS990ScheduleD/RevenueSubtotalAmt01406299
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01086620
IRS990ScheduleD/TotalExpensesPerForm990Amt01580680
IRS990ScheduleD/TotalRevenuePerForm990Amt01406299
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01406299
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01580680
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Donated Vehicle
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Vehicle
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/FirstClassOrCharterTravelInd0X
IRS990ScheduleJ/HousingAllowanceOrResidenceInd0X
IRS990ScheduleJ/InitialContractExceptionInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt082669
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
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IRS990ScheduleJ/SubstantiationRequiredInd0true
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IRS990ScheduleJ/TravelForCompanionsInd0X
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd0true
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Pay off debts
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0260588
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Dean Sikes
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0President
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IRS990ScheduleL/TotalBalanceDueAmt0240588
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors will be sent a copy for Form 990 prior to submission of the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member of the Board of Directors completes a conflict of interest survey on an annual basis. The forms are reviewed and any identified conflicts are addressed and resolved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The basis for determining the compensation for the Executive Director includes using comparable data from similar non-profit organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing Documents are available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Program Mgmt and Fund Description Services General Raising ------------------- ---------- -------- ------- Contracted Services $ 440,358 $ -0- $ -0-
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0116609
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01464071
IRS990/TotalFunctionalExpensesGrp/TotalAmt01580680
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01406299
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01542210
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TravelGrp/ProgramServicesAmt0284178
IRS990/TravelGrp/TotalAmt0284178
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0146 Ridgeside Road
IRS990/USAddress/CityNm0Chattanooga
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037411
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DEAN SIKES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum04235953240
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14

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