Nonprofit · EIN 23-7281387
SPIRIT OF THE FOURTH INC
Tax-exempt · SAN DIEGO, CA 92198
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $78,561 | $97,550 | -$18,989 | $46,311 | $0 | $46,311 |
| December 31, 2024 | 990-EZ | $107,424 | $91,663 | $15,761 | $65,300 | $0 | $65,300 |
| December 31, 2023 | 990-EZ | $101,965 | $86,049 | $15,916 | $49,539 | $0 | $49,539 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $76,016
- Investment income
- $902
- Net income from fundraising events
- $833
- Net income from sales of inventory
- $810
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $1,790
- Occupancy
- $1,300
- Printing, publications and postage
- $580
- Other expenses
- $93,880
- Program services (functional)
- $85,567
Balance sheet and other
- Total assets, start of year
- $65,300
- Total assets, end of year
- $46,311
- Total liabilities, end of year
- $0
- Net assets, end of year
- $46,311
- Cash, savings and investments
- $38,368
- Gross receipts
- $80,478
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GEORGE COWMAN | DIRECTOR | 4 | $0 |
| DAVID BROOKS | PRESIDENT | 8 | $0 |
| MYRNA ESTREMERA | 1ST VICE PRESIDENT | 6 | $0 |
| LYNN EWING | 2ND VICE PRESIDENT | 6 | $0 |
| RESA COOPAT | TREASURER | 4 | $0 |
| MARLA CRUZ | SECRETARY | 6 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM LETTINGTON | DIRECTOR | 4 | $0 |
| GEORGE COWMAN | DIRECTOR | 4 | $0 |
| DAVID BROOKS | PRESIDENT | 8 | $0 |
| MYRNA ESTREMERA | 1ST VICE PRESIDENT | 6 | $0 |
| LYNN EWING | 2ND VICE PRESIDENT | 6 | $0 |
| RESA COOPAT | TREASURER | 4 | $0 |
| MARLA CRUZ | SECRETARY | 6 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TOM LETTINGTON | DIRECTOR | 4 | $0 |
| MARLA CRUZ | DIRECTOR | 4 | $0 |
| GEORGE COWMAN | DIRECTOR | 4 | $0 |
| DAVID BROOKS | PRESIDENT | 8 | $0 |
| MYRNA ESTREMERA | SECRETARY | 6 | $0 |
| LYNN EWING | VICE PRESIDENT | 6 | $0 |
| RESA COOPAT | TREASURER | 4 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 270736, SAN DIEGO, CA 92198-2736
- In care of
- % DAVID W BROOKS
- Signed the 990-EZ
- RESA COOPAT, TREASURER
- Phone
- (619) 417-6739
- Website
- SPIRITOFTHEFOURTH.ORG
- Return prepared by
- ATLAS CPAS & ADVISORS PC
California records
California keeps its own records of charities and corporations. Search them by EIN 23-7281387 or by the name SPIRIT OF THE FOURTH INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
TO HOLD AN ANNUAL COMMUNITY CELEBRATION EACH FOURTH OF JULY TO PROVIDE PATRIOTIC, HISTORICAL AND EDUCATIONAL ACTIVITIES WHICH COMMEMORATE THE DECLARATION OF OUR NATION'S INDEPENDENCE.
Program accomplishments
- SPIRIT OF THE FOURTH PRODUCES A COMMUNITY FESTIVAL, PARADE, FIREWORKS SHOW & OTHER ENTERTAINMENT ANNUALY ON JULY FOURTH. THE COMMUNITY FESTIVAL INCLUDES A SERVICE TO HONOR MILITARY VETERANS, ENTERTAINMENT AND DISPLAY BOOTHS FOR COMMUNITY ORGANIZATIONS AND LOCAL BUSINESSES. NO ADMISSIONS FEES ARE CHARGED TO THE PUBLIC FOR THESE EVENTS. APPROXIMATELY 5,000 PEOPLE ATTENDED THE 2023 EVENT.Expenses $85,567
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 23-7281387
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A840)
- Assets (IRS master file)
- $46,311
- Income (IRS master file)
- $80,478
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $78,561 | $97,550 | $46,311 | IRS |
| 990-EZ | December 2024 | $107,424 | $91,663 | $65,300 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $101,965 | $86,049 | $49,539 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7281387).
Questions about SPIRIT OF THE FOURTH INC
- What is the EIN of SPIRIT OF THE FOURTH INC?
- The employer identification number (EIN) of SPIRIT OF THE FOURTH INC is 23-7281387.
- Is SPIRIT OF THE FOURTH INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to SPIRIT OF THE FOURTH INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT OF THE FOURTH INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPIRIT OF THE FOURTH INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT OF THE FOURTH INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of SPIRIT OF THE FOURTH INC?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does SPIRIT OF THE FOURTH INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $78,561, expenses of $97,550 and total assets of $46,311 at year end.
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