Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
EIN 86-0545771 • 501(c)3 • Phoenix, AZ
Profile
Increase literary skills through the development and promulgation of the spalding instruction method.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Liabilities / Revenue
31st percentile
Higher debt load relative to revenue than 31% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Increase literacy for all children and adults by using the spalding method to develop skilled readers, critical listeners, and accomplished writers and spellers.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $19,548 | $84,288 | $103,836 |
| Other Land Buildings | $3,934 | $31,069 | $35,003 |
| Leasehold Improvements | $11,785 | $11,229 | $23,014 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Rebekah Baker | CEO | FT | $131,018 | $5,600 | $136,618 |
| Kerri Porter | CFO | PT | $68,115 | - | $68,115 |
| Name | Title |
|---|---|
| Dr Ronald G Sipus | President |
| James North | Director |
| Jared Muller | Director |
| Susan Toohey | Director |
| Linda Ash | Secretary |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Raedan Group LLC | LMS/SRC Course Management | 819 MAIN STREET SUITE 5, Lynchburg, VA 24504 | $262,057 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“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.”
“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.”
“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.”
“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.”
“Documents are available upon reasonable request.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 12757 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 11181 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 27084 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 42002 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | INCREASE LITERACY FOR ALL CHILDREN AND ADULTS BY USING THE SPALDING METHOD TO DEVELOP SKILLED READERS, CRITICAL LISTENERS, AND ACCOMPLISHED WRITERS AND SPELLERS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 7644 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 7644 |
| IRS990/AllOtherContributionsAmt | 0 | 125000 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KERRI PORTER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6234341204 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 23335 NORTH 18TH DRIVE 102 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHOENIX |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 850276301 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 58770 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 125090 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 7017 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 159333 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 42100 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 208450 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1474 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 11245 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 12719 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 262057 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 819 MAIN STREET SUITE 5 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Lynchburg |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | VA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 24504 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Raedan Group LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LMS/SRC Course Management |
| IRS990/CostOfGoodsSoldAmt | 0 | 370151 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 125000 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 166003 |
| IRS990/CYOtherExpensesAmt | 0 | 685398 |
| IRS990/CYOtherRevenueAmt | 0 | 430482 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 612229 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -331152 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 979468 |
| IRS990/CYTotalExpensesAmt | 0 | 1664866 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 16572 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1333714 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 15205 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 15205 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 2283 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3425 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5708 |
| IRS990/Desc | 0 | CURRICULUM 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 41197 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 45483 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 52 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 889639 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 4369 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 4369 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 4180 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 4180 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 8151 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 8151 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 30158 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 30158 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 25.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 5600 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | REBEKAH BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KERRI PORTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUSAN TOOHEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LINDA ASH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR RONALD G SIPUS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JAMES NORTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JARED MULLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 131018 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 68115 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 98249 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 1130545 |
| IRS990/GrossReceiptsAmt | 0 | 2736161 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 793614 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 18071 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 19280 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 37351 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2791 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 830 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3621 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 383262 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 285856 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 67754 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 67754 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2690089 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 2657311 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 126586 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 35327 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 35267 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 161853 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 1032296 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | INCREASE LITERACY FOR ALL CHILDREN AND ADULTS BY USING THE SPALDING METHOD TO DEVELOP SKILLED READERS, CRITICAL LISTENERS, AND ACCOMPLISHED WRITERS AND SPELLERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3344491 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3145457 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 98249 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 98249 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 423463 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 423463 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 132118 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3303294 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 3099974 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 36473 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 51320 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 87793 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 994 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 29476 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 100471 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 130941 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 926 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 12055 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 37559 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 50540 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRODUCT DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | RESEARCH SERVICES |
| IRS990/OtherExpensesGrp/Desc | 2 | STATE ADOPTION FEES |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 236531 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 41282 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 18392 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 236531 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 41282 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18392 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 5854 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 8241 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 620349 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 634444 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1245 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16210 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 50506 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 67961 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 536 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 4892 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 12645 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 18073 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16043 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17518 |
| IRS990/PrincipalOfficerNm | 0 | REBEKAH BAKER |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PROFESSIONAL DEV FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TEACHING COURSE REGISTRAT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18973 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 593256 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 18973 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 593256 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | SPALDING, 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/ExpenseAmt | 0 | 241969 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 593256 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | PROFESSIONAL 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. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 185791 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 18973 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 54091 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 726646 |
| IRS990/PYOtherRevenueAmt | 0 | 441914 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 704553 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -465025 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 938937 |
| IRS990/PYTotalExpensesAmt | 0 | 1665583 |
| IRS990/PYTotalRevenueAmt | 0 | 1200558 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -331152 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 423463 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/ExclusionAmt | 0 | 7019 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 7019 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 161878 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 8799 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 125000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 100000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 100000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 100000 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 425000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 125000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 100000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 105025 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 100025 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 430050 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 74773 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 87496 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 76416 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 85792 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 113452 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 437929 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 1405843 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 1536580 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1970450 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1919351 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1751146 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 8583370 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 74773 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 87496 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 76416 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 85792 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 113452 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 437929 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04630 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.05010 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.90870 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.90810 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 8588420 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 125000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 100000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 100000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 100000 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 425000 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1530843 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1536580 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2070450 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2024376 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1851171 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 9013420 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1605616 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1624076 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2146866 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 2110168 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1964623 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 9451349 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 19548 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 84288 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 103836 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 11785 |
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