Nonprofit · EIN 85-2675630
EQUITY BEFORE BIRTH
Tax-exempt · DURHAM, NC 27701
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $760,917 | $553,245 | $207,672 | $749,407 | $0 | $749,407 |
| December 31, 2024 | 990 | $640,734 | $494,967 | $145,767 | $554,367 | $0 | $554,367 |
| December 31, 2023 | 990 | $517,638 | $431,284 | $86,354 | $408,600 | $0 | $408,600 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $760,725
- of which government grants
- $92,500
- Program service revenue
- $0
- Investment income
- $192
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $30,070
- Compensation of officers, directors and key employees
- $86,855
- Other salaries and wages
- $223,728
- Salaries, compensation and benefits (total)
- $356,573
- Professional fundraising fees
- $13
- Accounting fees
- $2,300
- Occupancy
- $853
- Travel
- $11,108
- Program services (functional)
- $360,474
- Management and general (functional)
- $192,758
- Fundraising (functional)
- $13
Balance sheet and other
- Total assets, start of year
- $554,367
- Total assets, end of year
- $749,407
- Total liabilities, end of year
- $0
- Net assets, end of year
- $749,407
- Net assets without donor restrictions
- $749,407
- Gross receipts
- $760,917
- Employees
- 5
- Volunteers
- 71
- Year formed
- 2020
- State of legal domicile
- NC
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 |
|---|---|---|---|
| JOY SPENCER | EXECUTIE DIRECTOR Officer, Key employee, Highest-paid employee | 40 | $86,855 |
| LIAT SHEMER | VOLUNTEER ENGAGEMENT MGR Key employee | 40 | $70,569 |
| TERRINAE WATSON | CHIEFTESS OF STAFF Key employee | 40 | $67,134 |
| SHAQWELLE MAUESBY-GREENE | FAMILY PROGRAM MGR Key employee | 40 | $65,292 |
| BREANN WYMAN | COMMUNITY OUTREACH Key employee | 20 | $20,733 |
| ISABEL GEFFNER | CHAIR & TREASURER Trustee or director | 3 | $0 |
| CHARITY WATKINS | SECRETARY Trustee or director | 1 | $0 |
| GABRIELLE SCOTT | BOARD MEMBER Trustee or director | 1 | $0 |
| CATHERINE VIADUTIU | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOY SPENCER | EXECUTIVE DIRECTOR Officer, Highest-paid employee | 40 | $105,927 |
| SHAQWELLE MAUESBY-GREEENE | – Key employee | 40 | $76,044 |
| TERRINAE WATSON | – Key employee | 40 | $72,643 |
| SHEMER LIAT | – Key employee | 40 | $70,169 |
| BREANN WYMAN | – Key employee | 20 | $17,381 |
| FELICIA BYRD | – Key employee | 20 | $4,398 |
| CHARITY WATKINS | PRESIDENT Trustee or director | 3 | $0 |
| CHRISTOPER SOLOMAN | GOVERNANCE COMMITTE Trustee or director | 1 | $0 |
| ISABEL GEFFNER | SECRETARY & FUNDRAISING COMMITTEE Trustee or director | 1 | $0 |
| LASINDRA WEBB | BOARD MEMBER Key employee | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joy Spencer | Executive Director Officer, Key employee, Highest-paid employee | 40 | $75,102 |
| Charity Watkins | Board Chair Trustee or director | 3 | $0 |
| Mary Eide | Board Treasurer Trustee or director | 3 | $0 |
| Stesha Little | Board Member Trustee or director | 2 | $0 |
| Christopher Solomon | Board Member Trustee or director | 1 | $0 |
| Allison Voss | Board Member Trustee or director | 1 | $0 |
| Isabel Geffner | Board Member Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 112 BROADWAY ST, DURHAM, NC 27701-2402
- In care of
- % JOY SPENCER
- Principal officer (990 for 2025)
- JOY SPENCER, 112 BROADWAY ST STE B, DURHAM, NC 27701
- Signed the 990
- JOY SPENCER, EXECUTIVE DIRECTOR
- Phone
- (984) 257-8293
- Website
- WWW.EQUITYBEFOREBIRTH.COM
- Return prepared by
- Gwendolyn M Reilly CPA PLLC
Mission
TO SAVE THE LIVES OF BLACK AND BROWN MAMAS, BIRTHING PEOPLE AND THEIR INFANTS BY INCREASING ACCESS TO CRITICAL PREGNANCY RELATED SUPPORT AND ENHANCING THE BIRTH EXPERIENCE
Program accomplishments
- ACCESS TO CULTURALLY CONGRUENT CARE TEAMS (ACT) WE HELP INCREASE ACCESS TO MATERNAL HEALTHCARE SUPPORT SERVICES BY COVERING THE COST OF DOULA SERVICES, MIDWIFERY CARE, THERAPY, PERINATAL EDUCATION AND TRANSPORTATION TO DOCTOR APPOINTMENTS. THIS PROGRAM PROVIDES DIRECT PERINATAL SERVICES TO THE MOMS WE SERVE; THIS INCLUDES IN PERSON SUPPORT AND EDUCATION. THIS PROGRAM ALSO FOSTERS THE SUSTAINABILITY OF BIRTH WORKERS, EDUCATORS AND THERAPISTS AS WE PAY THEM MARKET RATE FOR THEIR SERVICES.Expenses $144,190 · grants $18,000 · revenue $216,097
- WE ARE FAMILY! (FAMILY ENGAGEMENT) WE VALUE BUILDING RELATIONSHIPS WITH THE FAMILIES WE SERVE TO ENSURE OUR PROGRAMMING IS NOT MERELY TRANSACTIONAL BUT ALSO RELATIONAL. WE OFFER SEVERAL FAMILY ENGAGEMENT OPPORTUNITIES THROUGHOUT THE YEAR INCLUDING: LISTENING SESSION, MAMA MOMENTS, GROUP CHAT,AND COMMUNITY EVENTSExpenses $108,142 · revenue $162,073
- SUPPLIES FOR BABIES TO THRIVE COVERING THE COST OF ESSENTIAL BABY ITEMS SUCH AS DIAPERS, WIPES, CRIBS AND FEEDING SUPPLIES TO HELP FAMILIES AND INFANTS THRIVE. WE GIVE DIRECT CASH ASSISTANCE FOR THOSE ITEMS AND PARTNER WITH OTHERS SUCH AS H.E.A.R.T.S. LOVE BUG CLOSET IN ORDER TO COVER THE COST OF ESSENTIAL BABY AND HYGIENE ITEMS. THIS PROGRAM PROMOTES PEACE OF MIND (IMPROVED MENTAL HEALTH), SAFE SLEEPING, OPTIMAL INFANT FEEDING, HYGIENE AND POSTPARTUM RECOVERY.Expenses $108,142 · grants $12,070 · revenue $162,073
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
- 85-2675630
- 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
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P40)
- Assets (IRS master file)
- $749,407
- Income (IRS master file)
- $760,917
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $760,917 | $553,245 | $749,407 | XML |
| 990 | December 2024 | $640,734 | $494,967 | $554,367 | XML |
| 990 | December 2023 | $517,638 | $431,284 | $408,600 | XML |
| 990 | December 2022 | $538,046 | $539,683 | $322,246 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | 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 85-2675630).
Questions about EQUITY BEFORE BIRTH
- What is the EIN of EQUITY BEFORE BIRTH?
- The employer identification number (EIN) of EQUITY BEFORE BIRTH is 85-2675630.
- Is EQUITY BEFORE BIRTH tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2020.
- Are donations to EQUITY BEFORE BIRTH tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does EQUITY BEFORE BIRTH 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 EQUITY BEFORE BIRTH 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 EQUITY BEFORE BIRTH 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 EQUITY BEFORE BIRTH?
- The 990 for the year ended December 31, 2025 names JOY SPENCER.
- Who are the officers and directors of EQUITY BEFORE BIRTH?
- The 990 for the year ended December 31, 2025 lists 9 people; 5 received compensation from the organization, the highest $86,855 (JOY SPENCER, EXECUTIE DIRECTOR).
- How much revenue does EQUITY BEFORE BIRTH have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $760,917, expenses of $553,245 and total assets of $749,407 at year end.
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