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Elma Dill Russell Spencer Foundation

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$8.96M (2024)

Expenses
$5.96M (2024)

Total Assets
$106M (2024)

Total Liabilities
$248k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$8,961,491
Expenses
$5,959,591
Net Income
$3,001,900
Net Assets
$105,300,428
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $1,547,621
17.3%
Sales of Assets $6,898,681
77.0%
Other Income $250,883
2.8%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $4,960,849
83.2%
Compensation of Officers* $119,000
2.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $105,548,041
Total Liabilities $247,613
Net Assets $105,300,428
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (President) $95,000 $0
Raul C Arredondo (Ranch Manager) $61,373 $0
German Valdiziezo (Ranch Manager) $54,144 $0
Jose Rodriguez (Ranch Manager) $50,707 $0
Kathy Sutton (Sec/Admin Dir) $24,000 $0
Aj Lewis Iii (Vp/Treasurer) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$9,546,270
Expenses
$5,613,606
Net Income
$3,932,664
Net Assets
$100,716,255
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $1,462,298
15.3%
Sales of Assets $7,907,516
82.8%
Other Income $8,633
0.1%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $4,781,633
85.2%
Compensation of Officers* $119,000
2.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $101,030,189
Total Liabilities $313,934
Net Assets $100,716,255
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (President) $95,000 $0
Raul C Arredondo (Ranch Manager) $61,169 $0
Kathy Sutton (Sec/Admin Dir) $24,000 $0
Aj Lewis Iii (Vp/Treasurer) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$6,844,059
Expenses
$5,956,246
Net Income
$887,813
Net Assets
$96,790,692
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $1,300,000
19.0%
Interest Revenue $0
Dividends $1,292,004
18.9%
Sales of Assets $820,598
12.0%
Other Income $3,228,774
47.2%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $5,221,006
87.7%
Compensation of Officers* $119,000
2.0%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $96,790,692
Total Liabilities $0
Net Assets $96,790,692
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (President) $95,000 $0
Raul C Arredondo (Ranch Manager) $57,320 $0
Kathy Sutton (Sec/Admin Dir) $24,000 $0
Aj Lewis Iii (Vp/Treasurer) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$3,554,092
Expenses
$5,442,265
Net Income
-$1,888,173
Net Assets
$108,260,248
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $1,732,432
48.7%
Sales of Assets $1,345,915
37.9%
Other Income $289,928
8.2%
Notable Expenses Percent of Total Expenses
Charitable Disbursements $4,706,282
86.5%
Compensation of Officers* $119,000
2.2%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $108,260,248
Total Liabilities $0
Net Assets $108,260,248
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $95,000 $0
Raul C Arredondo (Ranch Manager) $58,901 $0
Kathy Sutton (Sec/Admin Dir) $24,000 $0
Aj Lewis Iii (Vice President) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$380,151
Expenses
$5,584,566
Net Income
-$5,204,415
Net Assets
$102,320,348
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $1,945,728
> 100%
Sales of Assets $0
Other Income -$149,080
Notable Expenses Percent of Total Expenses
Charitable Disbursements $4,819,360
86.3%
Compensation of Officers* $119,000
2.1%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $102,320,349
Total Liabilities $1
Net Assets $102,320,348
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $95,000 $0
Raul C Arredondo (Ranch Manager) $59,169 $0
Kathy Sutton (Sec/Admin Dir) $24,000 $0
Aj Lewis Iii (Vice President) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$3,164,678
Expenses
$2,008,566
Net Income
$1,156,112
Net Assets
$102,941,642
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $2,673,565
84.5%
Sales of Assets $314,735
9.9%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $1,231,000
61.3%
Compensation of Officers* $95,000
4.7%
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $102,950,022
Total Liabilities $8,380
Net Assets $102,941,642
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $95,000 $0
Raul C Arredondo (Ranch Manager) $58,495 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Sec/Admin Dir) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$592,450
Expenses
$348,152
Net Income
$244,298
Net Assets
$96,419,302
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $332,308
56.1%
Sales of Assets $214,980
36.3%
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $180,000
51.7%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $96,419,302
Total Liabilities $0
Net Assets $96,419,302
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $0 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Secretary) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$0
Expenses
$0
Net Income
$0
Net Assets
$244
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $0
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $244
Total Liabilities $0
Net Assets $244
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $0 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Secretary) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$0
Expenses
$8
Net Income
-$8
Net Assets
$244
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $8
100%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $244
Total Liabilities $0
Net Assets $244
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $0 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Secretary) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$0
Expenses
$13
Net Income
-$13
Net Assets
$252
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $8
61.5%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $252
Total Liabilities $0
Net Assets $252
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $0 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Secretary) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$0
Expenses
$10
Net Income
-$10
Net Assets
$265
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $10
100%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $265
Total Liabilities $0
Net Assets $265
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $0 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Secretary) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$0
Expenses
$110
Net Income
-$110
Net Assets
$275
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $110
100%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $275
Total Liabilities $0
Net Assets $275
Compensation
Key Employees and Officers Compensation Other
Steve C Lewis (Pres/Treasurer) $0 $0
Aj Lewis Iii (Vice President) $0 $0
Kathy Sutton (Secretary) $0 $0
Louis H Stumberg Jr (Vice President) $0 $0

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1
Expenses
$3,542
Net Income
-$3,541
Net Assets
$384
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $284
8.0%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $385
Total Liabilities $1
Net Assets $384

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990-PF
Revenue
$1
Expenses
$4,746
Net Income
-$4,745
Net Assets
$3,926
Notable Sources of Revenue Percent of Total Revenue
Contributions Received $0
Interest Revenue $0
Dividends $0
Sales of Assets $0
Other Income $0
Notable Expenses Percent of Total Expenses
Charitable Disbursements $501
10.6%
Compensation of Officers* $0
* Officer compensation may be included in charitable disbursements, so Percent of Total Expenses may add up to greater than 100%.
Assets/Debt
Total Assets $3,927
Total Liabilities $1
Net Assets $3,926

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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