2026-08-12T12:34:03-05:00 2025-12-31 WithumSmithBrown PC 1411 BROADWAY 9TH FLOOR NEW YORK NY 10018 990 2025-01-01 872497866 Spiral Giving Network Inc % SPIRAL GIVING NETWORK INC SPIR 8775643934 1178 Broadway 3rd Floor Suite 3195 New York NY 10001 Shawn Melamed CHAIR, DIRECTOR 8775643934 2026-07-31 true Israel Tannenbaum P01589203 2127519100 2025 2025-03-06 01:10:19Z Shawn Melamed 1178 BROADWAY 3RD FLOOR 3195 New York NY 10001 250166 false X https://www.spiralgivingnetwork.org/ X 2023 DE 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. 4 4 0 4 0 0 245991 225166 25000 25000 0 0 0 0 270991 250166 154729 157716 0 0 0 0 0 0 0 93604 54448 248333 212164 22658 38002 60994 98354 10655 10013 50339 88341 X 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. false false 157716 157716 25000 SGN is a sponsoring organization and maintains, oversees, and administers classic donor-advised funds. SGN also accepts charitable contributions donated by individuals on online platforms and grant such contributions to charities recommended by such individual donors. 157716 true true false false true false false false false false false false false false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true true true false false true 1 0 0 false false false false false false false false false false false false false false false X 4 4 true false false false true true true true true false false false true true true false false false false false AL AK AR CA CO CT DC FL GA HI IL KS KY ME MD MA MI MN MS NV NH NJ NM NY NC ND OH OK OR PA RI SC TN VA WA WV WI X SPIRAL GIVING NETWORK INC 8775643934 1178 BROADWAY 3RD FL 3195 NEW YORK NY 10001 X SHAWN MELAMED CHAIR 0.15 39.85 X X 0 0 0 JULIAN HARRIS TRUSTEE 0.1 0.0 X 0 0 0 ZOE DEVORKIN TRUSTEE 0.1 0.0 X 0 0 0 ALI MCELROY TRUSTEE 0.1 0.0 X 0 0 0 COLE MILES ASSISTANT TREASURER 3.0 37.0 X 0 0 0 BILL HANNA TREASURER 10.0 30.0 X 0 0 0 TORI CALLAHAN SECRETARY 10.0 30.0 X 0 0 0 0 0 0 0 false false false 0 35559 189607 225166 PROGRAM SERVICE FEES 813219 25000 25000 25000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 250166 25000 0 157716 157716 0 0 0 0 0 0 0 0 0 0 11914 11914 19554 19554 0 0 0 0 0 7747 7747 0 0 0 0 0 0 0 0 0 11750 11750 PROCESSING FEES 3483 3483 212164 157716 54448 0 58953 96280 0 0 2041 0 0 128 0 0 0 0 0 0 0 0 0 1946 0 0 0 0 0 0 0 0 0 0 0 0 60994 98354 2322 1680 0 0 8333 8333 0 0 0 0 0 0 0 0 0 0 0 0 10655 10013 X 50339 88341 0 0 50339 88341 60994 98354 38002 X true X false true false X 0 0 129696 245991 225166 600853 0 0 0 0 129696 245991 225166 600853 357504 243349 0 0 0 0 16667 16667 617520 50000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 189607 157716 449 true true 0 0 X FORM 990, SCHEDULE D, PART X, LINE 2: The organization is a not-for-profit organization as described in Section 501(c)(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, 2025 and 2024, 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, 2025 and 2024, 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. true Lucile Packard Fnd for Children's Health 400 Hamilton Ave 340 Palo Alto CA 94301 770440090 501(c)(3) 30908 general program support St Stanislaus R C Church 225 Macarthur Ave Sayreville NJ 08872 220019135 501(c)(3) 5440 general program support USC Credit Union Foundation 1969 Zonal Ave Los Angeles CA 90033 811177431 501(c)(3) 22028 general program support For Goodness Cakes 2118 Wilshire Blvd 826 Santa Monica CA 90403 811038383 501(c)(3) 10000 general program support Food Share of Ventura County 4156 Southbank Rd Oxnard VA 93036 770018162 501(c)(3) 7015 general program support 5 0 Part I, Line 2: SGN 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. FORM 990, PART VI, SECTION A, LINE 2: Bill Hanna, 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. Spiral Financial Inc 1178 Broadway 3rd Fl 4012 NEW YORK NY 10001 843897394 TECHNOLOGY NY NA C 0 0 0.00000 false false false true false false false false false false false false false false false false false false false