Civic Intelligence

Spalding Education International

EIN 86-0545771 • 501(c)3 • Phoenix, AZ

Profile

Increase literary skills through the development and promulgation of the spalding instruction method.

23335 North 18th Drive 102Phoenix, AZ 85027

spalding.org

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

31st percentile

0.01x

Higher debt load relative to revenue than 31% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

49th percentile

3.8%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

40th percentile

2.2%

Faster revenue growth than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,171,843

Down $200,610 (-5.9%) from 2024

Liabilities

Down

$26,386

Down $1,576 (-5.6%) from 2024

Net Assets

Down

$3,145,457

Down $199,034 (-6.0%) from 2024

Revenue

Up

$1,333,714

Up $133,156 (+11%) from 2024

Expenses

Down

$1,664,866

Down $717 (-0.0%) from 2024

Net Income

Up

-$331,152

Up $133,873 (+29%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,672,634Liabilities 2010: $58,861Net Assets 2010: $1,613,7732010Assets 2011: $1,647,906Liabilities 2011: $34,446Net Assets 2011: $1,613,4602011Assets 2012: $1,779,551Liabilities 2012: $14,248Net Assets 2012: $1,765,3032012Assets 2013: $2,062,049Liabilities 2013: $32,395Net Assets 2013: $2,029,6542013Assets 2014: $2,119,949Liabilities 2014: $13,265Net Assets 2014: $2,106,6842014Assets 2015: $2,097,533Liabilities 2015: $29,481Net Assets 2015: $2,068,0522015Assets 2016: $2,320,577Liabilities 2016: $27,735Net Assets 2016: $2,292,8422016Assets 2017: $2,561,602Liabilities 2017: $48,082Net Assets 2017: $2,513,5202017Assets 2018: $2,542,217Liabilities 2018: $32,124Net Assets 2018: $2,510,0932018Assets 2019: $2,954,575Liabilities 2019: $35,370Net Assets 2019: $2,919,2052019Assets 2020: $3,014,164Liabilities 2020: $51,516Net Assets 2020: $2,962,6482020Assets 2021: $3,403,130Liabilities 2021: $21,443Net Assets 2021: $3,381,6872021Assets 2022: $3,133,013Liabilities 2022: $23,037Net Assets 2022: $3,109,9762022Assets 2023: $3,561,567Liabilities 2023: $22,289Net Assets 2023: $3,539,2782023Assets 2024: $3,372,453Liabilities 2024: $27,962Net Assets 2024: $3,344,4912024Assets 2025: $3,171,843Liabilities 2025: $26,386Net Assets 2025: $3,145,4572025

Highlighted filing

2025

Assets$3,171,843
Liabilities$26,386
Net Assets$3,145,457

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $958,3352010Revenue 2011: $999,733Expenses 2011: $1,005,313Net Income 2011: -$5,5802011Expenses 2012: $1,174,6212012Revenue 2013: $1,189,568Expenses 2013: $1,177,244Net Income 2013: $12,3242013Revenue 2014: $1,417,653Expenses 2014: $1,362,815Net Income 2014: $54,8382014Revenue 2015: $1,296,929Expenses 2015: $1,306,320Net Income 2015: -$9,3912015Revenue 2016: $1,568,912Expenses 2016: $1,400,860Net Income 2016: $168,0522016Revenue 2017: $1,315,460Expenses 2017: $1,270,731Net Income 2017: $44,7292017Revenue 2018: $1,553,237Expenses 2018: $1,281,695Net Income 2018: $271,5422018Revenue 2019: $1,400,593Expenses 2019: $1,218,786Net Income 2019: $181,8072019Revenue 2020: $1,531,850Expenses 2020: $1,274,055Net Income 2020: $257,7952020Revenue 2021: $1,923,846Expenses 2021: $1,259,010Net Income 2021: $664,8362021Revenue 2022: $1,610,074Expenses 2022: $1,434,445Net Income 2022: $175,6292022Revenue 2023: $1,645,710Expenses 2023: $1,583,388Net Income 2023: $62,3222023Revenue 2024: $1,200,558Expenses 2024: $1,665,583Net Income 2024: -$465,0252024Revenue 2025: $1,333,714Expenses 2025: $1,664,866Net Income 2025: -$331,1522025

Highlighted filing

2025

Revenue$1,333,714
Expenses$1,664,866
Net Income-$331,152

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.17$0.03$3.15$1.33$1.66$0.33
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.03$3.34$1.20$1.67$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.56$0.02$3.54$1.65$1.58$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.02$3.11$1.61$1.43$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$0.02$3.38$1.92$1.26$0.66
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.05$2.96$1.53$1.27$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.04$2.92$1.40$1.22$0.18
2018Detailed filing. Detailed filing data is available for this year.$2.54$0.03$2.51$1.55$1.28$0.27
2017Detailed filing. Detailed filing data is available for this year.$2.56$0.05$2.51$1.32$1.27$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.03$2.29$1.57$1.40$0.17
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.10$0.03$2.07$1.30$1.31$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.12$0.01$2.11$1.42$1.36$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.06$0.03$2.03$1.19$1.18$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.01$1.77$1.17
2011Summary only. Only limited summary data is available for this year.$1.65$0.03$1.61$1.00$1.01$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.06$1.61$0.96
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 6, 2026
Return Version
2025v4.0
Gross Receipts
$2,736,161
Mission and Program Overview

Mission

Increase literacy for all children and adults by using the spalding method to develop skilled readers, critical listeners, and accomplished writers and spellers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,690,089$2,657,311▼ $32,778
Inventories for Sale or Use$383,262$285,856▼ $97,406
Cash and Non-Interest-Bearing Accounts$58,770$125,090▲ $66,320
Accounts Receivable$27,084$42,002▲ $14,918
Land, Buildings, and Equipment, Net$35,327$35,267▼ $60
Prepaid Expenses and Deferred Charges$16,043$17,518▲ $1,475
Savings and Temporary Cash Investments$161,878$8,799▼ $153,079
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$3,372,453$3,171,843▼ $200,610
Other Assets Total-$0-
Liabilities
Deferred Revenue$15,205$15,205→ $0
Accounts Payable and Accrued Expenses$12,757$11,181▼ $1,576
Total Liabilities$27,962$26,386▼ $1,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,303,294$3,099,974▼ $203,320
Net Assets With Donor Restrictions$41,197$45,483▲ $4,286
Total Net Assets Fund Balance$3,344,491$3,145,457▼ $199,034
Total Liabilities and Net Assets / Fund Balance$3,372,453$3,171,843▼ $200,610

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,548$84,288$103,836
Other Land Buildings$3,934$31,069$35,003
Leasehold Improvements$11,785$11,229$23,014
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rebekah BakerCEOFT$131,018$5,600$136,618
Kerri PorterCFOPT$68,115-$68,115

Board Members and Trustees

NameTitle
Dr Ronald G SipusPresident
James NorthDirector
Jared MullerDirector
Susan TooheyDirector
Linda AshSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Raedan Group LLCLMS/SRC Course Management819 MAIN STREET SUITE 5, Lynchburg, VA 24504$262,057
Revenue and Support

Revenue Composition

Contributions and Grants
$125,000
Program Service Revenue
$612,229
Investment Income
$166,003
Other Revenue
$430,482
All Other Contributions
$125,000
Change in Net Assets
$-331,152
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$979,468
Other Expenses$685,398
Total Fundraising Expense$16,572
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$620,349$8,241$5,854$634,444
Current Officers, Directors, Trustees, and Key Employees$42,100$159,333$7,017$208,450
Office Expenses$100,471$29,476$994$130,941
Occupancy$51,320$36,473-$87,793
Payroll Taxes$50,506$16,210$1,245$67,961
Travel$55,669$889-$56,558
Other Employee Benefits$37,559$12,055$926$50,540
Information Technology$19,280$18,071-$37,351
Fees for Service Investment Mgmnt Fees-$30,158-$30,158
Other Expenses$18,392--$18,392
Pension Plan Contributions$12,645$4,892$536$18,073
Conferences and Meetings$11,245$1,474-$12,719
Fees for Services Other$8,151--$8,151
Advertising$7,644--$7,644
Depreciation Depletion$3,425$2,283-$5,708
Fees for Services Accounting-$4,369-$4,369
Fees for Services Legal-$4,180-$4,180
Insurance$830$2,791-$3,621
Total Functional Expenses$1,317,399$330,895$16,572$1,664,866
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 Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Part VI, Section B, Line 11B

The board typically does not meet immediately prior to the tax return filing date. Therefore, a draft of the tax return is e-mailed to the board members along with an executive summary. Questions and comments are discussed via e-mail. The tax return is again discussed at the first board meeting following the tax return filing date, as considered necessary.

Form 990, Part VI, Section B, Line 12C

Each director, officer, and member of a committee with board delegated powers not less than annually signs a conflict of interest disclosure statement which is then submitted to the board of directors or executive committee. The statement is required to be promptly revised by the individual upon any change in the information and resubmitted to the board of directors or executive committee. The executive committee or board of directors monitors and enforces compliance with the conflict of interest policy by reading the disclosure statement immediately after being signed and by reviewing all actual or possible conflict of interest situations as they may arise during the year.

Form 990, Part VI, Section B, Line 15A

Compensation is reviewed and approved annually at the board level without participation from the individuals being reviewed. The compensation amount is based on individual performance, comparables within the industry, and available funds.

Form 990, Part VI, Section B, Line 15B

Compensation is reviewed and approved annually at the board level without participation from the individuals being reviewed. The compensation amount is based on individual performance, comparables within the industry, and available funds.

Form 990, Part VI, Section C, Line 19

Documents are available upon reasonable request.

Filing and Contact Details

Filer

Filer Name
Spalding Education International
EIN
86-0545771
Phone
6234341204
Address
23335 NORTH 18TH DRIVE 102, PHOENIX, AZ 85027

Signing Officer

Name
Kerri Porter
Title
CFO
Signed
2026-03-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebekah Baker
Formed
1986
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
4
Employees
52
Volunteers
11

Preparer

Firm
Ullmann and Company P C
Address
4647 N 32ND ST STE 280, PHOENIX, AZ 85018
Preparer
Jared Vanarsdale
Phone
6022240166
Raw XML AppendixShowing 400 of 497 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
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IRS990/ActivityOrMissionDesc0INCREASE LITERACY FOR ALL CHILDREN AND ADULTS BY USING THE SPALDING METHOD TO DEVELOP SKILLED READERS, CRITICAL LISTENERS, AND ACCOMPLISHED WRITERS AND SPELLERS.
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IRS990/Desc0CURRICULUM AND PRODUCT RESEARCH AND DEVELOPMENT EFFORTS CONSIST OF CONTINUALLY MONITORING AND EVALUATING THE QUALITY AND EFFECTIVENESS OF PRODUCTS AND COURSES. NEW PRODUCTS AND IMPROVED INSTRUCTION TECHNIQUES ARE INTRODUCED PERIODICALLY. THE SPALDING RESOURCE CENTER CONTINUES TO BE UPGRADED AND IS A MAJOR SOURCE FOR INSTRUCTIONAL VIDEOS, DOWNLOADABLE PRACTICE MATERIAL, DIGITAL CLASSIC & READING FOUNDATION TEACHER GUIDES AND THE NEW ORAL READING FLUENCY TEACHER MANUAL. THE SPALDING ACADEMY MOBILE APP LAUNCHED IN 2025. ALSO DURING 2025, THE PROGRAM RECEIVED APPROVAL AS A TIER I INSTRUCTIONAL PROGRAM BY THE ARIZONA DEPARTMENT OF EDUCATION.
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IRS990/MissionDesc0INCREASE LITERACY FOR ALL CHILDREN AND ADULTS BY USING THE SPALDING METHOD TO DEVELOP SKILLED READERS, CRITICAL LISTENERS, AND ACCOMPLISHED WRITERS AND SPELLERS.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt050540
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IRS990/OtherExpensesGrp/Desc1RESEARCH SERVICES
IRS990/OtherExpensesGrp/Desc2STATE ADOPTION FEES
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IRS990/OtherExpensesGrp/ProgramServicesAmt141282
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IRS990/OtherExpensesGrp/TotalAmt141282
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IRS990/PayrollTaxesGrp/TotalAmt067961
IRS990/PensionPlanContributionsGrp/FundraisingAmt0536
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012645
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017518
IRS990/PrincipalOfficerNm0REBEKAH BAKER
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IRS990/ProgramServiceRevenueGrp/Desc0PROFESSIONAL DEV FEES
IRS990/ProgramServiceRevenueGrp/Desc1TEACHING COURSE REGISTRAT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1593256
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1593256
IRS990/ProgSrvcAccomActy2Grp/Desc0SPALDING, IN COLLABORATION WITH SCHOOL ADMINISTRATORS AND OTHERS, PROVIDES TEACHERS AND HOME EDUCATORS WITH TRAINING THAT IS PRACTICAL, AND WITH SUPPORT THAT IS NEEDED FOR BEING SUCCESSFUL IN THE CLASSROOM AND AT HOME. DURING 2025, MORE THAN FOUR NEW LOCATIONS WERE WELCOMED TO THE SPALDING FAMILY AND BOTH COURSES WERE APPROVED FOR UNIVERSITY CREDITS FROM THE UNIVERSITY OF ALASKA, ANCHORAGE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0241969
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0593256
IRS990/ProgSrvcAccomActy3Grp/Desc0PROFESSIONAL DEVELOPMENT INVOLVES IDENTIFYING THOSE TEACHERS WHO ARE INTERESTED IN BECOMING CERTIFIED, ESTABLISHING APPROPRIATE GUIDELINES, AND EFFICIENTLY MOVING INDIVIDUALS THROUGH THE CERTIFICATION PROCESS. THE PRIMARY GOAL OF SPALDING CERTIFICATION IS TO DEVELOP HIGHLY-QUALIFIED SPALDING CERTIFIED PERSONNEL WHO ARE DEDICATED TO INCREASING STUDENT ACHIEVEMENT THROUGH USE OF THE SPALDING METHOD. DURING 2025, THE ORGANIZATION INTRODUCED DIGITAL DECODABLES AND RULE VIDEOS.
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt011785

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