Civic Intelligence

Baby Spirit Foundation Nfp

EIN 86-1839462 • 501(c)3 • Chicago, IL

Profile

The Baby Spirit Foundation serves families and individuals who have experienced pregnancy or infant loss up to 12 months of age. We strive to lessen the family's emotional burden over time by providing them with honorable funeral services, education, and an emotional support program.

4527 W Irving Park RoadChicago, IL 60641

babyspirit.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.54x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.16x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

52nd percentile

2.4%

Higher net margin than 52% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

94th percentile

160%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-29%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$22,347

Up $13,756 (+160%) from 2024

Liabilities

$12,000

No earlier filing loaded for comparison.

Net Assets

Up

$10,347

Up $1,756 (+20%) from 2024

Operations
Liabilities / Revenue85th percentileNet Margin52nd percentile

Revenue

Down

$74,491

Down $30,826 (-29%) from 2024

Expenses

Down

$72,735

Down $84,621 (-54%) from 2024

Net Income

Up

$1,756

Up $53,795 (+103%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$150K$100K$50K$0Assets 2022: $106,382Net Assets 2022: $106,3822022Assets 2024: $8,591Net Assets 2024: $8,5912024Assets 2025: $22,347Liabilities 2025: $12,000Net Assets 2025: $10,3472025

Highlighted filing

2025

Assets$22,347
Liabilities$12,000
Net Assets$10,347
Open 2025 Filing

Operations Trend

Revenue Growth28th percentile

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

$200K$100K$0-$100KRevenue 2022: $107,855Expenses 2022: $25,973Net Income 2022: $81,8822022Revenue 2024: $105,317Expenses 2024: $157,356Net Income 2024: -$52,0392024Revenue 2025: $74,491Expenses 2025: $72,735Net Income 2025: $1,7562025

Highlighted filing

2025

Revenue$74,491
Expenses$72,735
Net Income$1,756
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,347
Liabilities
$12,000
Net assets
$10,347
Revenue
$74,491
Expenses
$72,735
Net income
$1,756
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.22$0.12$0.10$0.74$0.73$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.09$0.09$1.05$1.57$0.52
2022Detailed filing. Detailed filing data is available for this year.$1.06$1.06$1.08$0.26$0.82
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$74,491
Mission and Program Overview

Mission

The Baby Spirit Foundation serves families and individuals who have experienced pregnancy or infant loss up to 12 months of age. We strive to lessen the family's emotional burden over time by providing them with honorable funeral services, education, and an emotional support program.

Program Services

DescriptionGrantsExpenses
Funeral Services-$42,052
Fundraising Events-$8,504
Emotional Support Program--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael M CooneyPresidentPT$0--
Katie KeulerVice PresidentPT$0--
Laura FryTreasurerPT$0--
Molly GaughanDirectorPT$0--
Conor CooneyVice PresidentPT$0--
Filing and Contact Details

Filer

Filer Name
Baby Spirit Foundation NFP
EIN
86-1839462
Phone
8472194606
Address
4527 W Irving Park Road, Chicago, IL 60641

Signing Officer

Name
Michael M Cooney
Title
Director
Signed
2026-03-11
Discuss with paid preparer
Yes

Preparer

Firm
Colleen M Lim CPA & Co PC
Address
1020 Milwaukee Ave Ste 250, Deerfield, IL 60015
Preparer
Colleen M LimCPA
Phone
8475370600
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $198”

Other Expenses.1008

“Interest $75”

Other Expenses.1012

“Insurance $4860”

Other Expenses.1

“Venue $6497”

Other Expenses.2

“Software $4940”

Other Expenses.3

“Dues & Subscription $1713”

Other Expenses.4

“Supplies $1125”

Other Expenses.5

“Meals $1102”

Other Expenses.6

“Bank Fees $30”

Other Expenses.7

“Postage & Delivery $6”

Total Liabilities.1007

“Secured Mortgages and Notes Payable - Beginning $0 Secured Mortgages and Notes Payable - Ending $12000”

Raw XML Appendix166 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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IRS990EZ/TransactionWithControlEntInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael M Cooney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Baby Spirit Foundation NFP
ReturnHeader/Filer/BusinessNameControlTxt0BABY
ReturnHeader/Filer/EIN0861839462
ReturnHeader/Filer/PhoneNum08472194606
ReturnHeader/Filer/USAddress/AddressLine1Txt04527 W Irving Park Road
ReturnHeader/Filer/USAddress/CityNm0Chicago
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060641
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200759695
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Colleen M Lim CPA & Co PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01020 Milwaukee Ave Ste 250
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd060015
ReturnHeader/PreparerPersonGrp/PhoneNum08475370600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Colleen M LimCPA
ReturnHeader/ReturnTs02026-03-11T07:44:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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