Nonprofit · EIN 86-0545771
SPALDING EDUCATION INTERNATIONAL
Tax-exempt · PHOENIX, AZ 85027
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $1,333,714 | $1,664,866 | -$331,152 | $3,171,843 | $26,386 | $3,145,457 |
| December 31, 2024 | 990 | $1,200,558 | $1,665,583 | -$465,025 | $3,372,453 | $27,962 | $3,344,491 |
| December 31, 2023 | 990 | $1,645,710 | $1,583,388 | $62,322 | $3,561,567 | $22,289 | $3,539,278 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $125,000
- Program service revenue
- $612,229
- Investment income
- $166,003
- Royalties
- $7,019
- Net gain from sales of assets
- $98,249
- Net income from sales of inventory
- $423,463
- Other revenue
- $430,482
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $208,450
- Other salaries and wages
- $634,444
- Salaries, compensation and benefits (total)
- $979,468
- Professional fundraising fees
- $0
- Legal fees
- $4,180
- Accounting fees
- $4,369
- Occupancy
- $87,793
- Travel
- $56,558
- Depreciation
- $5,708
- Program services (functional)
- $1,317,399
- Management and general (functional)
- $330,895
- Fundraising (functional)
- $16,572
Balance sheet and other
- Total assets, start of year
- $3,372,453
- Total assets, end of year
- $3,171,843
- Total liabilities, end of year
- $26,386
- Net assets, end of year
- $3,145,457
- Land, buildings and equipment
- $35,267
- Publicly traded securities
- $2,657,311
- Net assets without donor restrictions
- $3,099,974
- Net assets with donor restrictions
- $45,483
- Gross receipts
- $2,736,161
- Employees
- 52
- Volunteers
- 11
- Year formed
- 1986
- State of legal domicile
- AZ
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 | Other / benefits |
|---|---|---|---|---|
| REBEKAH BAKER | CEO Officer | 40 | $131,018 | $5,600 |
| KERRI PORTER | CFO Officer | 25 | $68,115 | $0 |
| SUSAN TOOHEY | Director Trustee or director | 1 | $0 | $0 |
| LINDA ASH | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| DR RONALD G SIPUS | President Trustee or director, Officer | 1 | $0 | $0 |
| JAMES NORTH | Director Trustee or director | 1 | $0 | $0 |
| JARED MULLER | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| REBEKAH BAKER | CEO Officer | 30 | $74,158 | $3,231 |
| KERRI PORTER | CFO Officer | 25 | $70,913 | $0 |
| JIM SEXTON | CEO Officer | 25 | $41,433 | $1,657 |
| SUSAN TOOHEY | Director Trustee or director | 1 | $0 | $0 |
| LINDA ASH | Director Trustee or director | 1 | $0 | $0 |
| DR RONALD G SIPUS | President Trustee or director, Officer | 1 | $0 | $0 |
| JAMES NORTH | Director Trustee or director | 1 | $0 | $0 |
| JARED MULLER | Secretary Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JIM SEXTON | CEO Officer | 50 | $130,563 | $5,200 |
| KERRI PORTER | CFO Officer | 25 | $51,346 | $0 |
| SUSAN TOOHEY | Director Trustee or director | 1 | $0 | $0 |
| ALLEN L NAHRWOLD | Director Trustee or director | 1 | $0 | $0 |
| LINDA ASH | Director Trustee or director | 1 | $0 | $0 |
| DR RONALD G SIPUS | President Trustee or director, Officer | 1 | $0 | $0 |
| JAMES NORTH | Director Trustee or director | 1 | $0 | $0 |
| JARED MULLER | Secretary Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 23335 N 18TH DR STE 102, PHOENIX, AZ 85027-6301
- Principal officer (990 for 2025)
- REBEKAH BAKER, 23335 NORTH 18TH DRIVE 102, PHOENIX, AZ 850276301
- Signed the 990
- KERRI PORTER, CFO
- Phone
- (623) 434-1204
- Website
- SPALDINGEDUCATION.ORG
- Return prepared by
- ULLMANN AND COMPANY P C
Mission
INCREASE LITERACY FOR ALL CHILDREN AND ADULTS BY USING THE SPALDING METHOD TO DEVELOP SKILLED READERS, CRITICAL LISTENERS, AND ACCOMPLISHED WRITERS AND SPELLERS.
Program accomplishments
- CURRICULUM AND PRODUCT RESEARCH AND DEVELOPMENT EFFORTS CONSIST OF CONTINUALLY MONITORING AND EVALUATING THE QUALITY AND EFFECTIVENESS OF PRODUCTS AND COURSES. NEW PRODUCTS AND IMPROVED INSTRUCTION TECHNIQUES ARE INTRODUCED PERIODICALLY. THE SPALDING RESOURCE CENTER CONTINUES TO BE UPGRADED AND IS A MAJOR SOURCE FOR INSTRUCTIONAL VIDEOS, DOWNLOADABLE PRACTICE MATERIAL, DIGITAL CLASSIC & READING FOUNDATION TEACHER GUIDES AND THE NEW ORAL READING FLUENCY TEACHER MANUAL. THE SPALDING ACADEMY MOBILE APP LAUNCHED IN 2025. ALSO DURING 2025, THE PROGRAM RECEIVED APPROVAL AS A TIER I INSTRUCTIONAL PROGRAM BY THE ARIZONA DEPARTMENT OF EDUCATION.Expenses $889,639 · revenue $423,463
- SPALDING, IN COLLABORATION WITH SCHOOL ADMINISTRATORS AND OTHERS, PROVIDES TEACHERS AND HOME EDUCATORS WITH TRAINING THAT IS PRACTICAL, AND WITH SUPPORT THAT IS NEEDED FOR BEING SUCCESSFUL IN THE CLASSROOM AND AT HOME. DURING 2025, MORE THAN FOUR NEW LOCATIONS WERE WELCOMED TO THE SPALDING FAMILY AND BOTH COURSES WERE APPROVED FOR UNIVERSITY CREDITS FROM THE UNIVERSITY OF ALASKA, ANCHORAGE.Expenses $241,969 · revenue $593,256
- PROFESSIONAL DEVELOPMENT INVOLVES IDENTIFYING THOSE TEACHERS WHO ARE INTERESTED IN BECOMING CERTIFIED, ESTABLISHING APPROPRIATE GUIDELINES, AND EFFICIENTLY MOVING INDIVIDUALS THROUGH THE CERTIFICATION PROCESS. THE PRIMARY GOAL OF SPALDING CERTIFICATION IS TO DEVELOP HIGHLY-QUALIFIED SPALDING CERTIFIED PERSONNEL WHO ARE DEDICATED TO INCREASING STUDENT ACHIEVEMENT THROUGH USE OF THE SPALDING METHOD. DURING 2025, THE ORGANIZATION INTRODUCED DIGITAL DECODABLES AND RULE VIDEOS.Expenses $185,791 · revenue $18,973
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
- 86-0545771
- 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
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,171,843
- Income (IRS master file)
- $2,736,161
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $1,333,714 | $1,664,866 | $3,171,843 | XML |
| 990 | December 2024 | $1,200,558 | $1,665,583 | $3,372,453 | XML |
| 990 | December 2023 | $1,645,710 | $1,583,388 | $3,561,567 | XML |
| 990 | December 2022 | $1,610,074 | $1,434,445 | $3,133,013 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | 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 86-0545771).
Questions about SPALDING EDUCATION INTERNATIONAL
- What is the EIN of SPALDING EDUCATION INTERNATIONAL?
- The employer identification number (EIN) of SPALDING EDUCATION INTERNATIONAL is 86-0545771.
- Is SPALDING EDUCATION INTERNATIONAL tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to SPALDING EDUCATION INTERNATIONAL tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPALDING EDUCATION INTERNATIONAL 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 SPALDING EDUCATION INTERNATIONAL 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 SPALDING EDUCATION INTERNATIONAL 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 SPALDING EDUCATION INTERNATIONAL?
- The 990 for the year ended December 31, 2025 names REBEKAH BAKER.
- Who are the officers and directors of SPALDING EDUCATION INTERNATIONAL?
- The 990 for the year ended December 31, 2025 lists 7 people; 2 received compensation from the organization, the highest $131,018 (REBEKAH BAKER, CEO).
- How much revenue does SPALDING EDUCATION INTERNATIONAL have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $1,333,714, expenses of $1,664,866 and total assets of $3,171,843 at year end.
Other nonprofits in PHOENIX
- BANNER HEALTH EIN 45-0233470 · last filed 990 for 2024
- MERCY CARE EIN 86-0527381 · last filed 990 for 2025
- DIGNITY COMMUNITY CARE EIN 81-5009488 · last filed 990 for 2025
- COMMONSPIRIT HEALTH EIN 47-0617373 · last filed 990 for 2025
- GRAND CANYON UNIVERSITY EIN 47-2507725 · last filed 990 for 2025
- COMMONSPIRIT WASHINGTON EIN 91-0564491 · last filed 990 for 2025
- BANNER UNIVERSITY FAMILY CARE EIN 46-3766901 · last filed 990 for 2024
- PHOENIX CHILDRENS HOSPITAL EIN 86-0422559 · last filed 990 for 2024