Spirit Level Foundation
Grants to churches in Southern California
Spirit Level Foundation at a glance
In short: Spirit Level Foundation gave $738K across 8 grants in 2025 (avg $92K), mostly in California. Source: 2025 IRS Form 990.
- Annual giving (2025)
- $738,357
- +280.7% vs 2024
- Grants made (2025)
- 8
- +14.3% vs 2024
- Average grant
- $92,295
- +233.1% vs 2024
- Median grant
- $18,200
- Total assets
- $2,594,595
- -12.6% vs 2024
- Primary geography
- California (100% of itemized 2025 grant dollars)
- Latest 990 filing
- Form 990, 2025 View filing
Data from IRS Form 990, 2025; updated September 2026.
Who Spirit Level Foundation funds
How this funder distributes its grants
Top Recipients
Top 8 recipients in 2025
The largest 2025 recipient was Orange Coast UU Church ($450K). Together the top 8 received $738K.
Grant Size Distribution
59 grants across all recorded years
The most common grant size was under $50K: 45 grants of 59 (76%).
Geographic Focus
Where this funder awards grants
Grant Distribution by State
Share of 2025 grant dollars across all 8 itemized grants.
States
Cities
How Spirit Level Foundation gives
- Giving grew 147% from 2022 to 2025. Method
From the foundation's IRS Form 990 filings. Methodology.
Giving History
Giving Over Time
Total grant dollars and number of grants per year
From 2020 to 2025, annual grant giving ranged from $194K (2024) to $738K (2025). In 2025 it made 8 grants totaling $738K.
Grants by year
Grant recipients and amounts by year
| Recipient | Purpose | Amount |
|---|---|---|
| Orange Coast UU Church Costa Mesa, CA | New Sanctuary | $450,000 |
| UU Fellowship Of San Dieguito Solana Beach, CA | Parking lot emergency turn-around | $190,000 |
| Chalice UU Congregation Escondido, CA | Provide move-in assistance | $24,682 |
| Monte Vista UU Congregation Montclair, CA | HVAC & Electrical work | $20,000 |
| UU Comm Church Of Sta Monica Santa Monica, CA | RE & Congregant Programs | $16,400 |
| First UU Church of San Diego San Diego, CA | Relocation for South Bay location | $15,775 |
| Throop UU Church Pasadena, CA | Signage, footpaths, website imp | $11,500 |
| Tapestry UU Congregation Lake Forest, CA | Coverage for loss of rentals | $10,000 |
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Financial History
Multi-year comparison from IRS filings
| Filing year | Total Assets | Revenue | Expenses | Grants paid | Grants | Net Investment Income |
|---|---|---|---|---|---|---|
| 2025 | $2,594,595 | $291,895 | $765,436 | $738,357 | 8 | $191,895 |
| 2024 | $2,969,895 | $612,200 | $222,983 | $193,962 | 7 | $412,200 |
| 2023 | $2,644,150 | $257,553 | $346,570 | $315,514 | 8 | $182,553 |
| 2022 | $2,490,896 | $497,265 | $326,312 | $299,246 | 15 | $397,265 |
| 2021 | $3,306,097 | $322,787 | $641,514 | $591,690 | 21 | $272,787 |
| 2020 | $3,309,594 | $170,646 | $388,890 | $345,947 | 18 | $70,646 |
About Spirit Level Foundation
Based on IRS filings
Spirit Level Foundation is a public charity, based in San Diego, CA. IRS filing data is available from 2020 through 2025. As of 2025, the organization holds $2.6M in total assets. In 2025, it awarded 8 grants totaling $738K. Net investment income was $192K.
Focus Areas
Leadership & Key People
Officers and directors from IRS filings
Spirit Level Foundation is led by Lawrence E. Hess, President since 2022 (on filings since 2020); 1 of 11 officers listed in 2025 is compensated.
Officers on the 2025 filing
Lawrence E. Hess
President
Treasurer → President, 2022
On filings since 2020
1 hr/week
No compensation reported
M. Suzanne Hess
Director
On filings since 2020
1 hr/week
No compensation reported
Julie Forest
Director
On filings since 2022
1 hr/week
No compensation reported
Laura Ball
Director
On filings since 2022
1 hr/week
No compensation reported
Mindy Hochgesang
Director
On filings since 2022
1 hr/week
No compensation reported
Susan Lewallen
Director
On filings since 2022
1 hr/week
No compensation reported
Justine Sullivan
Director
On filings since 2023
1 hr/week
No compensation reported
James Findley-Regent
Director
New on the 2025 filing
1 hr/week
No compensation reported
Colleen Garrett
Secretary
On filings since 2020
1 hr/week
$6K (2020) → $6K (2025)
Lisa Shaffer
Treasurer
Director → Treasurer, 2022
On filings since 2021
1 hr/week
No compensation reported
Paul Courtright
Vice President
On filings since 2022
1 hr/week
No compensation reported
Former officers (7)
- Former: Susan Harding (2020–2023) — Director
- Former: Betty Ball (2020–2022) — Director
- Former: Omega Burkhardt (2022) — Director
- Former: Everett Howe (2020–2021) — President
- Former: George Kauffman (2020–2021) — Director
- Former: James Grant (2020–2021) — Vice President
- Former: Kathleen Owens (2020) — Director
Data from IRS Form 990 filings, 2020–2025. "On filings since" is the earliest filing we hold that lists the person; hours are average hours per week as reported.
Compensation Overview
From 2025 IRS filing
The highest reported compensation on the 2025 filing was $6K, to Colleen Garrett (Secretary).
Frequently asked questions about Spirit Level Foundation
How much does Spirit Level Foundation give each year?
Spirit Level Foundation gave $738K across 8 grants in 2025, according to its 2025 IRS Form 990. In 2024 it gave $194K across 7 grants.
What is Spirit Level Foundation's typical grant size?
Spirit Level Foundation's median grant in 2025 was $18,200, and its average grant was $92,295, across 8 grants on its 2025 IRS Form 990.
Where does Spirit Level Foundation give grants?
Spirit Level Foundation gives mostly in California: 100% of the grant dollars itemized on its 2025 IRS Form 990 went to recipients there.
Does Spirit Level Foundation give general operating support?
Not in 2025: none of the 8 grants with a stated purpose on Spirit Level Foundation's 2025 IRS Form 990 were described as general or operating support.
Who are Spirit Level Foundation's largest grantees?
Spirit Level Foundation's largest 2025 grantees include Orange Coast UU Church ($450,000), UU Fellowship Of San Dieguito ($190,000) and Chalice UU Congregation ($24,682), according to its 2025 IRS Form 990. Together they received 90% of its itemized 2025 grant dollars.
How large is Spirit Level Foundation?
Spirit Level Foundation reported $2.6M in total assets on its 2025 IRS Form 990. Its revenue that year was $292K.
What is Spirit Level Foundation's EIN?
Spirit Level Foundation's EIN (Employer Identification Number) is 33-0798749. IRS Form 990 filing data is available on this page for 2020–2025.
Data last updated September 2026. Sourced from IRS Form 990 filings.
Data update history
(7)
When this profile's IRS filing data changed on Grantable
- Updated Form 990 for fiscal year 2020 (received by the IRS November 10, 2021)
- Updated Form 990 for fiscal year 2021 (received by the IRS November 14, 2022)
- Updated Form 990 for fiscal year 2022 (received by the IRS August 1, 2023)
- Updated Form 990 for fiscal year 2023 (received by the IRS July 25, 2024)
- Updated Form 990 for fiscal year 2024 (received by the IRS September 8, 2025)
- Added Form 990 for fiscal year 2025 (received by the IRS August 17, 2026)
- IRS filings on file for fiscal years 2020–2024
Explore Open Grants
Browse active grant opportunities in Spirit Level Foundation's focus areas in our free grants database
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Spirit Level Foundation down — hundreds of funders to go?