Nonprofit · EIN 82-4016578
SPIRIT FIRST EDUCATION CORP
Tax-exempt · BROOKLYN, NY 11226
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $482,305 | $247,320 | $234,985 | $222,524 | $85,562 | $136,962 |
| December 31, 2023 | 990-EZ | $700 | $900 | -$200 | $19 | $686 | -$667 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $482,305
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $124,572
- Salaries, compensation and benefits (total)
- $134,101
- Professional fundraising fees
- $0
- Accounting fees
- $13,680
- Occupancy
- $30,400
- Depreciation
- $35,176
- Program services (functional)
- $152,234
- Management and general (functional)
- $95,086
Balance sheet and other
- Total assets, start of year
- $19
- Total assets, end of year
- $222,524
- Total liabilities, end of year
- $85,562
- Net assets, end of year
- $136,962
- Land, buildings and equipment
- $91,675
- Net assets without donor restrictions
- $136,962
- Gross receipts
- $482,305
- Employees
- 1
- Year formed
- 2018
- State of legal domicile
- NY
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TETYANA TSERKOVNYUK | PRESIDENT Trustee or director, Officer, Key employee, Highest-paid employee | 40 | $124,572 |
| MARINA UMANSKAYA | DIRECTOR Trustee or director, Officer, Key employee | 15 | $0 |
| MYROSLAV KOZAK | DIRECTOR Trustee or director, Officer, Key employee | 15 | $0 |
| VOLODYMYR GOGILCHYN | DIRECTOR Trustee or director, Officer, Key employee | 10 | $0 |
| OKSANA VINNICHENKO | DIRECTOR Trustee or director, Officer, Key employee | 10 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TETYANA TSERKOVNYUK | PRESIDENT | 20 | $0 |
| MARINA UMANSKAYA | DIRECTOR | 15 | $0 |
| MYROSLAV KOZAK | DIRECTOR | 15 | $0 |
| VOLODYMYR GOGILCHYN | DIRECTOR | 10 | $0 |
| OKSANA VINNICHENKO | DIRECTOR | 10 | $0 |
Address and contacts
- Address (IRS master file)
- 1038 OCEAN AVE APT 4A, BROOKLYN, NY 11226-7407
- In care of
- % TETYANA TSERKOVNYUK
- Mailing address (990-N for 2019)
- 655 EAST 2ND STREET, BROOKLYN NY 11218
- Principal officer (990 for 2024)
- TETYANA TSERKOVNYUK, 101 BOBWOOD LN, Milford, PA 18337
- Principal officer (990-N for 2019)
- TETYANA TSERKOVNYUK, 655 EAST 2ND STREET, BROOKLYN NY 11218
- Signed the 990
- TETYANA TSERKOVNYUK, PRESIDENT
- Phone
- (347) 661-1885
- Return prepared by
- NASIR FAIZI CPA PLLC
Mission
THIS ORGANIZATION PROVIDES EDUCATIONAL SERVICES SUCH AS CLASSES,PROGRAMMS AND OTHER SERVICES
Program accomplishments
- Spirit First Education Inc. provided the educational job-related training to the needy students.Expenses $169,335
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 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 82-4016578
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $222,524
- Income (IRS master file)
- $482,305
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $482,305 | $247,320 | $222,524 | IRS |
| 990-EZ | December 2023 | $700 | $900 | $19 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-N for 2019 Officer: TETYANA TSERKOVNYUK | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 82-4016578).
Questions about SPIRIT FIRST EDUCATION CORP
- What is the EIN of SPIRIT FIRST EDUCATION CORP?
- The employer identification number (EIN) of SPIRIT FIRST EDUCATION CORP is 82-4016578.
- Is SPIRIT FIRST EDUCATION CORP tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to SPIRIT FIRST EDUCATION CORP tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPIRIT FIRST EDUCATION CORP 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 FIRST EDUCATION CORP due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPIRIT FIRST EDUCATION CORP last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SPIRIT FIRST EDUCATION CORP?
- The 990 for the year ended December 31, 2024 names TETYANA TSERKOVNYUK.
- Who are the officers and directors of SPIRIT FIRST EDUCATION CORP?
- The 990 for the year ended December 31, 2024 lists 5 people; 1 received compensation from the organization, the highest $124,572 (TETYANA TSERKOVNYUK, PRESIDENT).
- How much revenue does SPIRIT FIRST EDUCATION CORP have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $482,305, expenses of $247,320 and total assets of $222,524 at year end.
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