Civic Intelligence

Spiral Giving Network Inc

EIN 87-2497866 • 501(c)3 • New York, NY

Profile

To provide support to charitable organizations and serve the interests of the general public.

1178 Broadway 3rd Floor Suite 3195New York, NY 10001

www.spiralgivingnetwork.org

Siviq Scores

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

Liabilities / Assets

87th percentile

0.17x

Higher debt load relative to assets than 87% of similar nonprofits.

NTEE T50 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.04x

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

NTEE T50 • <$500k nonprofits • Source year 2024

Net Margin

47th percentile

8.4%

Higher net margin than 47% of similar nonprofits.

NTEE T50 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$0

Higher top officer pay than 94% of similar nonprofits.

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

NTEE T50 • <$500k nonprofits • Source year 2024

Asset Growth

88th percentile

118%

Faster asset growth than 88% of similar nonprofits.

NTEE T50 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

85%

Faster revenue growth than 81% of similar nonprofits.

NTEE T50 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$60,994

Up $32,968 (+118%) from 2023

Liabilities

Up

$10,655

Up $511 (+5.0%) from 2023

Net Assets

Up

$50,339

Up $32,457 (+182%) from 2023

Operations
Liabilities / Revenue85th percentileNet Margin47th percentile

Revenue

Up

$270,991

Up $124,628 (+85%) from 2023

Expenses

Up

$248,333

Up $119,852 (+93%) from 2023

Net Income

Up

$22,658

Up $4,776 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$80K$60K$40K$20K$0Assets 2023: $28,026Liabilities 2023: $10,144Net Assets 2023: $17,8822023Assets 2024: $60,994Liabilities 2024: $10,655Net Assets 2024: $50,3392024

Highlighted filing

2024

Assets$60,994
Liabilities$10,655
Net Assets$50,339
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$300K$200K$100K$0Revenue 2023: $146,363Expenses 2023: $128,481Net Income 2023: $17,8822023Revenue 2024: $270,991Expenses 2024: $248,333Net Income 2024: $22,6582024

Highlighted filing

2024

Revenue$270,991
Expenses$248,333
Net Income$22,658
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$60,994
Liabilities
$10,655
Net assets
$50,339
Revenue
$270,991
Expenses
$248,333
Net income
$22,658
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.11$0.50$2.71$2.48$0.23
2023Detailed filing. Detailed filing data is available for this year.$0.28$0.10$0.18$1.46$1.28$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$270,991
Mission and Program Overview

Mission

SGN's primary purpose is to provide support to charitable organizations and serve the interests of the general public by encouraging charitable giving, increasing donations to charities, and improving the distribution of those donations.

TO PROVIDE SUPPORT TO CHARITABLE ORGANIZATIONS AND SERVE THE INTERESTS OF THE GENERAL PUBLIC by encouraging charitable giving, increasing donations to charities, and improving the distribution of those donations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$11,359$58,953▲ $47,594
Accounts Receivable$16,667$0▼ $16,667
Pledges and Grants Receivable$0$2,041▲ $2,041
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$28,026$60,994▲ $32,968
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$0$8,333▲ $8,333
Accounts Payable and Accrued Expenses$10,144$2,322▼ $7,822
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$10,144$10,655▲ $511
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,882$50,339▲ $32,457
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$17,882$50,339▲ $32,457
Total Liabilities and Net Assets / Fund Balance$28,026$60,994▲ $32,968
Compensation and Service Providers
Top Officer Pay94th percentile

Board Members and Trustees

NameTitle
Shawn MelamedChair
Tori CallahanSecretary/executive Director
Ali McelroyTrustee
Julian HarrisTrustee
Zoe DevorkinTrustee
Colan MilesAssistant Treasurer
Mandy JordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$245,991
Program Service Revenue
$25,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$155,460
Change in Net Assets
$22,658

Audited Revenue Reconciliation

Revenue per Audited Statements
$270,991
Total Revenue per Audited Statements
$270,991
Total Revenue per Form 990
$270,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$154,729
Other Expenses$93,604
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$154,729--$154,729
Fees for Services Legal-$54,555-$54,555
Insurance-$23,544-$23,544
Office Expenses-$10,015-$10,015
Other Expenses-$3,072-$3,072
Fees for Services Accounting-$2,418-$2,418
Total Functional Expenses$154,729$93,604$0$248,333

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$248,333
Total Expenses per Audited Statements$248,333
Total Expenses per Form 990$248,333
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
USA for UNHCRWashington, DC501(c)(3)general program support$115,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, SECTION A, LINE 2:

“Mandy Jordan, Tori Callahan, and Colan Miles are employees of Spiral Financial, Inc. and Shawn Melamed is a director of Spiral Financial, Inc.”

FORM 990, PART VI, SECTION A, LINE 6:

“Spiral Financial, Inc. shall be the sole member of Spiral Giving Network, Inc (SGN).”

FORM 990, PART VI, SECTION A, LINE 7A:

“Spiral Financial, Inc. is SGN's sole member and as such, has the right to elect the members of SGN's Board of Directors.”

FORM 990, PART VI, SECTION A, LINE 7B:

“SPIRAL FINANCIAL, INC. IS SGN'S SOLE MEMBER AND AS SUCH, HAS THE RIGHT TO make governance decisions for SGN.”

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

“We have an outside accountant prepare the Form 990, then it gets circulated with SGN's Treasurer, Assistant Treasurer, Executive Director and approved by the Chairman before filing with the IRS.”

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

“SGN's Board must abide by SGN's Conflict of Interest Policy which obligates Board members to act solely in the interest of SGN and not in their personal interest (or in the interest of another entity). Directors with an interest in any transaction are required to recuse themselves from board deliberations and voting on such transactions. SGN Directors with an interest in Spiral Financial, Inc. will be prohibited from participating in the approval of any SGN-Spiral Financial Inc. fees or contracts.”

Filing and Contact Details

Filer

Filer Name
Spiral Giving Network Inc
EIN
87-2497866
In Care Of
% SPIRAL GIVING NETWORK INC
Phone
8775643934
Address
1178 Broadway 3rd Floor Suite 3195, New York, NY 10001

Signing Officer

Name
Shawn Melamed
Title
Chair, Director
Phone
8775643934
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shawn Melamed
Formed
2023
Legal Domicile
De
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
WithumSmithBrown PC
Address
1411 BROADWAY 9TH FLOOR, NEW YORK, NY 10018
Preparer
Israel Tannenbaum
Phone
2127519100
Supplemental Narrative

Financial Statement Notes

FORM 990, SCHEDULE D, PART X, LINE 2:

“The organization is a not-for-profit organization as described in Section 501(3) of the Internal Revenue Code and is exempt from federal and state income taxes on trade or business profits generated by activities related to the organization's exempt function. The organization may be subject to federal and state income taxes for profits generated from trade or business activities unrelated to the organization's exempt function. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status, identify and report unrelated business income, and determiner its filing and tax obligations in jurisdictions for which it was nexus. As of December 31, 2024 and 2023, the Organization believes that it has not generated any unrelated business taxable income. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and to recognize a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service ("IRS"). Management has analyzed the tax positions taken by the Organization and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.”

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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/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02041
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Shawn Melamed
IRS990/PriorPeriodAdjustmentsAmt09799
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813219
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0129696
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0128481
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt016667
IRS990/PYRevenuesLessExpensesAmt017882
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0128481
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0146363
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RelatedOrganizationsAmt090531
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt025000
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0245991
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0129696
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0375687
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt025000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt016667
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt016667
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt065768
IRS990ScheduleA/SubstantialContributorsTotAmt0309919
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0245991
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0129696
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0375687
IRS990ScheduleA/TotalSupportAmt0392354
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/DisclosedForCharitablePrpsInd0true
IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
IRS990ScheduleD/DonorAdvisedFundsContriAmt0155455
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0154729
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0449
IRS990ScheduleD/ExpensesSubtotalAmt0248333
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt0270991
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization is a not-for-profit organization as described in Section 501(3) of the Internal Revenue Code and is exempt from federal and state income taxes on trade or business profits generated by activities related to the organization's exempt function. The organization may be subject to federal and state income taxes for profits generated from trade or business activities unrelated to the organization's exempt function. The Organization has processes presently in place to ensure the maintenance of its tax-exempt status, identify and report unrelated business income, and determiner its filing and tax obligations in jurisdictions for which it was nexus. As of December 31, 2024 and 2023, the Organization believes that it has not generated any unrelated business taxable income. Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Organization and to recognize a tax liability (or asset) if the Organization has taken an uncertain position that more likely than not would not be sustained upon examination by the Internal Revenue Service ("IRS"). Management has analyzed the tax positions taken by the Organization and has concluded that as of December 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE D, PART X, LINE 2:
IRS990ScheduleD/TotalExpensesPerForm990Amt0248333
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0270991
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0270991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0248333
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0115000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0general program support
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0USA for UNHCR
IRS990ScheduleI/RecipientTable/RecipientEIN0521662800
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01310 L ST NW STE 450
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0DC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd020005
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SGN receives charitable contributions from individuals and then makes grants to qualifying charities proposed by those individuals. For one-time or recurring donations made to SGN through the Giving Center, SGN makes unrestricted general support grants to Qualifying Charities in support of their charitable purposes and activities. SGN does not verify how a Qualifying Charity uses grant funds received from SGN and assumes no responsibility with respect to the Qualifying Charities' use of funds. For donations made to SGN through Everyday Impact, SGN works directly with the charities to assess the cost per impact unit, and all grants made through Everyday Impact are meant to be restricted to the impact unit supplied by the Charity and selected by the online banking customer. SGN evaluates the impact of the charities on an annual basis, but after the funds are disbursed, SGN does not verify how a Qualifying Charity uses grant funds received from SGN and assumes no responsibility with respect to the Qualifying Charities' use of funds.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mandy Jordan, Tori Callahan, and Colan Miles are employees of Spiral Financial, Inc. and Shawn Melamed is a director of Spiral Financial, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Spiral Financial, Inc. shall be the sole member of Spiral Giving Network, Inc (SGN).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Spiral Financial, Inc. is SGN's sole member and as such, has the right to elect the members of SGN's Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SPIRAL FINANCIAL, INC. IS SGN'S SOLE MEMBER AND AS SUCH, HAS THE RIGHT TO make governance decisions for SGN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4We have an outside accountant prepare the Form 990, then it gets circulated with SGN's Treasurer, Assistant Treasurer, Executive Director and approved by the Chairman before filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SGN's Board must abide by SGN's Conflict of Interest Policy which obligates Board members to act solely in the interest of SGN and not in their personal interest (or in the interest of another entity). Directors with an interest in any transaction are required to recuse themselves from board deliberations and voting on such transactions. SGN Directors with an interest in Spiral Financial, Inc. will be prohibited from participating in the approval of any SGN-Spiral Financial Inc. fees or contracts.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15:
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0843897394
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0NY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct00.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0TECHNOLOGY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Spiral Financial Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt00

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