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Governance Register
US nonprofit · EIN 874569459 · Elkhorn, NEiSource and licenceOrganisation record IRS Exempt Organizations Business Master File (EIN 874569459) - NTEE activity code, address.Board and officers IRS Form 990 annual filings, Part VII (directors, trustees, officers, key employees), read year by year to observe time served.Latest return IRS Form 990 series e-file data - 990 for the year to 30 June 2025: assets, liabilities, staff, website, telephone, pay, related organisations (Schedule R).Finances by year IRS Form 990 e-file data - total revenue and total expenses by tax year.Renewal outlook Computed by Governance Register from the observed filing history and filed revenue. Not a statement that the organisation is recruiting.Principal officer IRS Form 990-N (e-Postcard) - principal officer named for tax year 2021.Deductibility IRS Publication 78 data (code PC), downloaded 18 October 2026.Licence US Federal Government public domain.How we handle data

Spirit and Grace Academy's network

5 peoplei5 people on this map.The large node is the subject of this page. Solid lines are what the register itself records (5). Form 990 filings give names without a person identifier; SEC insider filings carry a CIK.

The board

5 listediTime on the board is observed from the annual filings: the IRS files no appointment date, so the bar counts years from the first filing the person appears on - a lower bound, not a filed start date. Names are exactly as filed. The IRS publishes no person identifier, so this edition does not yet link a person across organisations.Time served and departures are observed across annual filings. Observed time served is a lower bound - a member may have joined before the first year on record. The organisation reported 5 voting members of its governing body on its latest Form 990 Part VI, which matches the board listed here.
NameRole as filedSinceOn the board
Charles Olson IITreasurer2022
4 yrs
FR Benjamin BoydBoard Member2023
3 yrs
Kim HoogeveenVice President2022
4 yrs
Sam WagemanPresident2022
4 yrs
Theresa KinneyBoard Member2025
1 yr
Under 5 years5 to 6 years6 years or more

Pay and hours

year to 30 June 2025iFrom Part VII of the Form 990: compensation reported for each officer, director, trustee, key employee and highest-paid staff member, and the average hours a week they report. Most board members are unpaid; a blank means nothing was reported. Pay from related organisations is shown separately.
NameTitle as filedHours a weekPay from the organisationRelated organisationsOther
Sam WagemanPresident1$0
Charles Olson IITreasurer1$0
Fr Benjamin BoydBoard Member1$0
Kim HoogeveenVice President1$0
Theresa KinneyBoard Member1$0

No pay was reported for anyone in Part VII on this return.

About

Legal name
Spirit and Grace Academy
EIN
874569459
Address
20950 State St, Elkhorn, NE, 68022-1193
State
Nebraska
Mission
Spirit and grace academy seeks to live and teach in accordance with the faith taught by the catholic church's magisterium and the catechism of the catholic church (as filed on the Form 990)
Activity (NTEE)
B24 Education
IRS classification
501(c)03 (tax-exempt under section 501(c)(3) where shown)
Classified purpose
Education
Size band
4 (IRS master file code)
Formed
2021
Principal officer
Sam Wageman (as named on the Form 990)
IRS ruling date
1 October 2022
Status
Code 01 (unconditional exemption)
Form 990 filings on record
4, latest 2025
IRS Publication 78
PC (contributions deductible)

Most connected

Longest observed on the filings

≥4years on the filingsCharles Olson II
≥4years on the filingsKim Hoogeveen
≥4years on the filingsSam Wageman
≥3years on the filingsFR Benjamin Boyd

Latest return

year to 30 June 2025iFigures from the newest Form 990 or 990-EZ in the IRS e-file releases of 2025 and 2026, for the year ending 30 June 2025. US dollars, as filed.
Total assets
$227k
Total liabilities
$3.4m
Net assets or fund balances
Minus $3.2m
Contributions and grants received
$49k
Program service revenue
$181k
Grants and similar paid out
$300
Employees
0
Volunteers
40

Filed finances

2 yearsiTotals as filed on the IRS Form 990 (revenue and expenses), by tax year.
Tax yearTotal revenueTotal expensesSurplus or deficit
2024$633k$1.6mDeficit $983k
2024$231k$838kDeficit $607k

As filed on the IRS Form 990. US dollars.