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The Giving Spirit

EIN 61-1405121 · Los Angeles, CA

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood74 out of 100GovernanceGood72 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The Giving Spirits mission is to provide essential support, compassion, and human connection to individuals experiencing homelessness while educating the broader community about the causes, challenges, and solutions surrounding homelessness.

Income
$770,194
Spending
$846,857
Spent on programs
80%
Reserves
16.6 months of spending
Largest source of income
donations and private grants, 96%
Employees
0
Highest pay
$136,194, ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 74 out of 100. Higher than 49% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 16.6 months of spending.

  • Debt

    20 of 20

    It owes 2% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 10% of income.

  • Income trend

    0 of 15

    Income fell 32% on the year before.

  • Spending floor

    15 of 15

    80% of spending went to programs and raising each dollar of donations cost 13 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 72 out of 100. Higher than 50% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    18 of 25

    3 of 3 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $590,058 spent. The Giving Spirit delivers large-scale outreach programs focused on providing essential survival items to unhoused individuals across Los Angeles. Outreach efforts target key populations including individuals lacking basic care, women and girls, homeless LAUSD students, and companion animals owned by people experiencing homelessness. Volunteers assemble and distribute comprehensive care kits while receiving educational briefings on homelessness during event programming. These initiatives provide critical resources and foster community awareness and engagement.
  2. $84,520 spent. The organizations education program creates transformative learning experiences designed to deepen public understanding of homelessness. This includes: (1) live educational sessions integrated into outreach events; (2) production of video content addressing homelessness, outreach practices, and lived-experience stories; and (3) development of an online digital curriculum for schools and eventually corporations and broader audiences. A beta module on Homeless Youth is currently in review and testing. These programs equip communities with knowledge to drive informed action and long-term solutions.
  3. $3,934 spent. The Youth Council is a structured leadership program for high school students selected annually from across Los Angeles. Under staff guidance, council members meet monthly to study homelessness, set service goals, and lead outreach activities designed to support unhoused individuals. The program develops socially conscious young leaders while strengthening community service efforts and encouraging long-term civic engagement.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 2002.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.