Ronald S. Spencer, Sr., 90, of Tallahassee died Monday, January 3, 1994.  Mr. Spencer, a native of Waverly, PA, was a former resident of Pensacola and had resided in Tallahassee for the past 10 years.  He was a member of First Baptist Church in Pensacola; was a veteran of the Navy; was a 32nd degree Mason and a member of Lodge No 42 in Pensacola; and was a retired accountant with Gulf Power Company.  Survivors include his son, Ronald S. Spencer, Jr. of Tallahassee; two grandchildren; and two great-grandchildren.  Graveside wervices will be 11:30 a.m. Wednesday, January 5, in St. John's Cemetery, Pensacola, FL.  Culley's Meadowwood Funeral Home, Riggins Road Chapel, Tallahassee, FL is in charge of arrangements.  Memorial contributions may be made to a favorite charity.