Nonprofit · EIN 33-0798749
SPIRIT LEVEL FOUNDATION
Tax-exempt · SAN DIEGO, CA 92120
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $291,895 | $765,436 | -$473,541 | $2,594,595 | $0 | $2,594,595 |
| December 31, 2024 | 990 | $612,200 | $222,983 | $389,217 | $2,969,895 | $0 | $2,969,895 |
| December 31, 2023 | 990 | $257,553 | $346,570 | -$89,017 | $2,644,150 | $0 | $2,644,150 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $100,000
- Program service revenue
- $0
- Investment income
- $191,895
- Net gain from sales of assets
- $88,188
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $738,787
- Compensation of officers, directors and key employees
- $6,150
- Salaries, compensation and benefits (total)
- $6,150
- Professional fundraising fees
- $0
- Accounting fees
- $2,648
- Program services (functional)
- $741,862
- Management and general (functional)
- $23,574
Balance sheet and other
- Total assets, start of year
- $2,969,895
- Total assets, end of year
- $2,594,595
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,594,595
- Publicly traded securities
- $2,523,627
- Net assets without donor restrictions
- $2,594,595
- Gross receipts
- $684,614
- Employees
- 0
- Volunteers
- 10
- Year formed
- 1998
- State of legal domicile
- CA
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN GARRETT | Secretary Trustee or director, Officer | 1 | $6,150 |
| M SUZANNE HESS | Director Trustee or director | 1 | $0 |
| LAWRENCE E HESS | President Trustee or director, Officer | 1 | $0 |
| REV JUSTINE SULLIVAN | Director Trustee or director | 1 | $0 |
| JULIE FOREST | Director Trustee or director | 1 | $0 |
| JAMES FINDLEY-REGENT | Director Trustee or director | 1 | $0 |
| LISA SHAFFER | Treasurer Trustee or director, Officer | 1 | $0 |
| SUSAN LEWALLEN | Director Trustee or director | 1 | $0 |
| MINDY HOCHGESANG | Director Trustee or director | 1 | $0 |
| LAURA BALL | Director Trustee or director | 1 | $0 |
| PAUL COURTRIGHT | Vice President Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN GARRETT | Secretary Trustee or director, Officer | 1 | $7,175 |
| M SUZANNE HESS | Director Trustee or director | 1 | $0 |
| LAWRENCE E HESS | President Trustee or director, Officer | 1 | $0 |
| REV JUSTINE SULLIVAN | Director Trustee or director | 1 | $0 |
| JULIE FOREST | Director Trustee or director | 1 | $0 |
| LISA SHAFFER | Treasurer Trustee or director, Officer | 1 | $0 |
| SUSAN LEWALLEN | Director Trustee or director | 1 | $0 |
| MINDY HOCHGESANG | Director Trustee or director | 1 | $0 |
| LAURA BALL | Director Trustee or director | 1 | $0 |
| PAUL COURTRIGHT | Vice President Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLLEEN GARRETT | Secretary Trustee or director, Officer | 1 | $7,850 |
| M SUZANNE HESS | Director Trustee or director | 1 | $0 |
| LAWRENCE E HESS | President Trustee or director, Officer | 1 | $0 |
| REV JUSTINE SULLIVAN | Director Trustee or director | 1 | $0 |
| JULIE FOREST | Director Trustee or director | 1 | $0 |
| LISA SHAFFER | Treasurer Trustee or director, Officer | 1 | $0 |
| SUSAN HARDING | Director Trustee or director | 1 | $0 |
| SUSAN LEWALLEN | Director Trustee or director | 1 | $0 |
| MINDY HOCHGESANG | Director Trustee or director | 1 | $0 |
| LAURA BALL | Director Trustee or director | 1 | $0 |
| PAUL COURTRIGHT | Vice President Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 6309 CYPRESS POINT RD, SAN DIEGO, CA 92120-3816
- In care of
- % JAMES E LAUTH
- Principal officer (990 for 2025)
- LAWRENCE E HESS, 6309 CYPRESS POINT ROAD, SAN DIEGO, CA 92120
- Signed the 990
- LAWRENCE E HESS, President
- Phone
- (619) 563-0044
- Return prepared by
- West Rhode & Roberts
Mission
Grants to churches in Southern California
Program accomplishments
- Religious interests - The Organization provided grants to local Unitarian Universalist church groups to help further religious interests.Expenses $741,862 · grants $738,787
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0798749
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1998
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T30Z)
- Assets (IRS master file)
- $2,594,595
- Income (IRS master file)
- $684,614
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $291,895 | $765,436 | $2,594,595 | XML |
| 990 | December 2024 | $612,200 | $222,983 | $2,969,895 | XML |
| 990 | December 2023 | $257,553 | $346,570 | $2,644,150 | XML |
| 990 | December 2022 | $497,265 | $326,312 | $2,490,896 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about SPIRIT LEVEL FOUNDATION
- What is the EIN of SPIRIT LEVEL FOUNDATION?
- The employer identification number (EIN) of SPIRIT LEVEL FOUNDATION is 33-0798749.
- Is SPIRIT LEVEL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1998.
- Are donations to SPIRIT LEVEL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does SPIRIT LEVEL FOUNDATION 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 LEVEL FOUNDATION 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 LEVEL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPIRIT LEVEL FOUNDATION?
- The 990 for the year ended December 31, 2025 names LAWRENCE E HESS.
- Who are the officers and directors of SPIRIT LEVEL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 11 people; 1 received compensation from the organization, the highest $6,150 (COLLEEN GARRETT, Secretary).
- How much revenue does SPIRIT LEVEL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $291,895, expenses of $765,436 and total assets of $2,594,595 at year end.
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