Civic Intelligence

Spectrum Programs Real Estate Holding Inc

990 • Fiscal year 2016 • EIN 23-7448238

Jul 01, 2015 to Jun 30, 2016 • Filed on May 12, 2017

6100 Blue Lagoon Drive No 400Miami, FL 33126

(305) 398-6136

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

63rd percentile

0.17x

Higher debt load relative to assets than 63% of similar nonprofits.

2016 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

99th percentile

669.02x

Higher debt load relative to revenue than 99% of similar nonprofits.

2016 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2016

Net Margin

1st percentile

-66378%

Higher net margin than 1% of similar nonprofits.

2016 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

93rd percentile

$254,798

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 101110.3% of source-year revenue.

2016 filings • 501(c)2 • $500k-$1M nonprofits • Source year 2016

Asset Growth

5th percentile

-13%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-37%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)2 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$964,141

Down $139,251 (-13%) from 2015

Net Assets

Down

$795,547

Down $167,272 (-17%) from 2015

Liabilities

Up

$168,594

Up $28,021 (+20%) from 2015

Revenue

Down

$252

Down $148 (-37%) from 2015

Expenses

Down

$167,525

Down $78,649 (-32%) from 2015

Net Income

Up

-$167,273

Up $78,501 (+32%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $30,266Liabilities 2011: $1,211Net Assets 2011: $29,0552011Assets 2012: $28,737Liabilities 2012: $2,075Net Assets 2012: $26,6622012Assets 2013: $2,151,601Liabilities 2013: $2,287,726Net Assets 2013: -$136,1252013Assets 2014: $1,208,593Liabilities 2014: $0Net Assets 2014: $1,208,5932014Assets 2015: $1,103,392Liabilities 2015: $140,573Net Assets 2015: $962,8192015Assets 2016: $964,141Liabilities 2016: $168,594Net Assets 2016: $795,5472016Assets 2017: $879,522Liabilities 2017: $223,758Net Assets 2017: $655,7642017Assets 2019: $769,648Liabilities 2019: $390,486Net Assets 2019: $379,1622019Assets 2020: $1,270,468Liabilities 2020: $0Net Assets 2020: $1,270,4682020Assets 2021: $1,664,698Liabilities 2021: $0Net Assets 2021: $1,664,6982021Assets 2022: $1,981,050Liabilities 2022: $0Net Assets 2022: $1,981,0502022Assets 2023: $2,760,219Liabilities 2023: $474,614Net Assets 2023: $2,285,6052023Assets 2024: $2,632,638Liabilities 2024: $150,023Net Assets 2024: $2,482,6152024

Highlighted filing

2016

Assets$964,141
Liabilities$168,594
Net Assets$795,547

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $2,3992011Expenses 2012: $2,3992012Expenses 2013: $182,9312013Revenue 2014: $1,706,494Expenses 2014: $361,776Net Income 2014: $1,344,7182014Revenue 2015: $400Expenses 2015: $246,174Net Income 2015: -$245,7742015Revenue 2016: $252Expenses 2016: $167,525Net Income 2016: -$167,2732016Revenue 2017: $144Expenses 2017: $139,927Net Income 2017: -$139,7832017Revenue 2019: $90Expenses 2019: $139,154Net Income 2019: -$139,0642019Revenue 2020: $1,021,982Expenses 2020: $130,674Net Income 2020: $891,3082020Revenue 2021: $569,491Expenses 2021: $175,261Net Income 2021: $394,2302021Revenue 2022: $509,333Expenses 2022: $192,981Net Income 2022: $316,3522022Revenue 2023: $584,333Expenses 2023: $291,378Net Income 2023: $292,9552023Revenue 2024: $609,333Expenses 2024: $412,327Net Income 2024: $197,0062024

Highlighted filing

2016

Revenue$252
Expenses$167,525
Net Income-$167,273
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 12, 2017
Return Version
2015v3.0
Gross Receipts
$252
Mission and Program Overview

Mission

The general purpose of the corporation is to support the charitable activities of spectrum programs, inc. By requesting, receiving, holding, investing, administering, granting and disbursing gifts of funds and property, and making expenditures to, or for, the benefit of spectrum.

The organization is part of a network of support entities organized to promote community awareness of the banyan group in the fields of healthcare, health education and training, prevention, scientific research, health facilities, health management and other related fields, solicit donations for the benefit of the banyan group through annual campaigns, special events and annual gala, capital and endowment campaigns, manage the acquisition, sale and ongoing development of properties leased to the banyan group, provide administrative and financial support to the banyan group, administer a system of research, evaluation, and sponsored research initiatives, and provide other core support services and functions as a public charity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$746,742$701,922▼ $44,820
Savings and Temporary Cash Investments$310,031$200,101▼ $109,930
Prepaid Expenses and Deferred Charges$2,212$2,246▲ $34
Cash and Non-Interest-Bearing Accounts$991$844▼ $147
Total Assets$1,103,392$964,141▼ $139,251
Other Assets Total$43,416$59,028▲ $15,612
Liabilities
Other Liabilities$140,573$168,594▲ $28,021
Total Liabilities$140,573$168,594▲ $28,021
Net Assets / Fund Balance
Unrestricted Net Assets$962,819$795,547▼ $167,272
Total Net Assets Fund Balance$962,819$795,547▼ $167,272
Total Liabilities and Net Assets / Fund Balance$1,103,392$964,141▼ $139,251

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$490,520$3,240,676$3,731,196
Land$211,402-$211,402
Other Assets Org$59,028--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Samuel HarteChairperson/treasurer
H Bruce HaydenPresident/CEO
Robert E DadyVice President/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$239
Other Revenue
$13
Change in Net Assets
$-167,273
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$167,525
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$107,713
Insurance---$46,784
Fees for Services Accounting---$800
Other Expenses---$180
Total Functional Expenses$0$0$0$167,525
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$168,594
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A draft of the tax return is provided to the organization and reviewed by the members of the governing body before being finalized.

Form 990, Part VI, Section B, Line 12C

As part of the audit, potential conflicts of interest are discussed with management.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Spectrum Programs Real Estate Holdings
EIN
23-7448238
Phone
3053986136
Address
6100 BLUE LAGOON DRIVE NO 400, MIAMI, FL 33126

Signing Officer

Name
H Bruce Hayden
Title
President/CEO
Phone
3053986136
Signed
2017-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
H Bruce Hayden
Formed
1973
Legal Domicile
Fl
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Vizcaino Zomerfeld Llp
Address
999 PONCE DE LEON BLVD SUITE 1045, CORAL GABLES, FL 33134
Preparer
Margarita G Lisker CPA
Phone
3054448288
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING 1.

FORM 990, PART XII, LINE 2C:

The process for the oversight of the audit and selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is organized as a not-for-profit entity and is exempt from income taxes under section 501(c)(2) of the internal revenue code. Unrelated business income, of which the organization had none for the year ended june 30, 2016, would be subject to federal imcome taxes. Accordingly, no provision for income taxes is required. The organization's information returns filed with the internal revenue service have not been examined in the past. The organization is not aware of any uncertainties that could jeopardize its not-for-profit status. Therefore, no provision or liability for income taxes is deemed necessary. The organization's tax returns for the years 2012 and beyond remain subject to examination by internal revenue service. In the unlikely event an uncertain tax position existed in which the organization could incur corporate income taxes, management would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by a taxing authority in accordance with fas asc 740-10, accounting for uncertainty in income taxes. Based on the implementation of fas asc 740-10, accounting for uncertainty in income taxes, the organization has determined that no amounts are required to be accrued for taxes or related penalties and interest for any tax positions taken through june 30, 2016.

Raw XML Appendix399 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS PART OF A NETWORK OF SUPPORT ENTITIES ORGANIZED TO PROMOTE COMMUNITY AWARENESS OF THE BANYAN GROUP IN THE FIELDS OF HEALTHCARE, HEALTH EDUCATION AND TRAINING, PREVENTION, SCIENTIFIC RESEARCH, HEALTH FACILITIES, HEALTH MANAGEMENT AND OTHER RELATED FIELDS, SOLICIT DONATIONS FOR THE BENEFIT OF THE BANYAN GROUP THROUGH ANNUAL CAMPAIGNS, SPECIAL EVENTS AND ANNUAL GALA, CAPITAL AND ENDOWMENT CAMPAIGNS, MANAGE THE ACQUISITION, SALE AND ONGOING DEVELOPMENT OF PROPERTIES LEASED TO THE BANYAN GROUP, PROVIDE ADMINISTRATIVE AND FINANCIAL SUPPORT TO THE BANYAN GROUP, ADMINISTER A SYSTEM OF RESEARCH, EVALUATION, AND SPONSORED RESEARCH INITIATIVES, AND PROVIDE OTHER CORE SUPPORT SERVICES AND FUNCTIONS AS A PUBLIC CHARITY.
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/PersonNm0JORGE BALCAZAR
IRS990/BooksInCareOfDetail/PhoneNum03053986136
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06100 BLUE LAGOON DRIVE SUITE 400
IRS990/BooksInCareOfDetail/USAddress/CityNm0MIAMI
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd033126
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0991
IRS990/CashNonInterestBearingGrp/EOYAmt0844
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0239
IRS990/CYOtherExpensesAmt0167525
IRS990/CYOtherRevenueAmt013
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-167273
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0167525
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0252
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt0107713
IRS990/Desc0PROVIDE CORE SUPPORT SERVICES TO BANYAN COMMUNITY HEALTH CENTER, INC.,A 501(C)3.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt0800
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0H BRUCE HAYDEN
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT E DADY
IRS990/Form990PartVIISectionAGrp/PersonNm2SAMUEL HARTE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0254798
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRPERSON/TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01973
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0252
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt046784
IRS990/InvestmentIncomeGrp/ExclusionAmt0239
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0239
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03240676
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0746742
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0701922
IRS990/LandBldgEquipCostOrOtherBssAmt03942598
IRS990/LegalDomicileStateCd0FL
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO SERVE, ASSIST AND PROMOTE THE ONGOING MISSION AND INTERESTS OF BANYAN COMMUNITY HEALTH CENTER, INC., ITS SUBSIDIARIES AND AFFILIATED ORGANIZATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0962819
IRS990/NetAssetsOrFundBalancesEOYAmt0795547
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt043416
IRS990/OtherAssetsTotalGrp/EOYAmt059028
IRS990/OtherChangesInNetAssetsAmt01
IRS990/OtherExpensesGrp/Desc0MAINTENANCE/REPAIRS
IRS990/OtherExpensesGrp/Desc1HOUSEKEEPING SUPPLIES
IRS990/OtherExpensesGrp/Desc2BANK CHARGES
IRS990/OtherExpensesGrp/TotalAmt011699
IRS990/OtherExpensesGrp/TotalAmt1349
IRS990/OtherExpensesGrp/TotalAmt2180
IRS990/OtherLiabilitiesGrp/BOYAmt0140573
IRS990/OtherLiabilitiesGrp/EOYAmt0168594
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013
IRS990/OtherRevenueTotalAmt013
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02212
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02246
IRS990/PrincipalOfficerNm0H BRUCE HAYDEN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0400
IRS990/PYOtherExpensesAmt0246174
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-245774
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0246174
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0400
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-167273
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0310031
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0200101
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0490520
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03240676
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03731196
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0211402
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0211402
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt059028
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0WORK IN PROCESS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0168594
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO RELATED PARTIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT ENTITY AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(2) OF THE INTERNAL REVENUE CODE. UNRELATED BUSINESS INCOME, OF WHICH THE ORGANIZATION HAD NONE FOR THE YEAR ENDED JUNE 30, 2016, WOULD BE SUBJECT TO FEDERAL IMCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. THE ORGANIZATION'S INFORMATION RETURNS FILED WITH THE INTERNAL REVENUE SERVICE HAVE NOT BEEN EXAMINED IN THE PAST. THE ORGANIZATION IS NOT AWARE OF ANY UNCERTAINTIES THAT COULD JEOPARDIZE ITS NOT-FOR-PROFIT STATUS. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES IS DEEMED NECESSARY. THE ORGANIZATION'S TAX RETURNS FOR THE YEARS 2012 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY INTERNAL REVENUE SERVICE. IN THE UNLIKELY EVENT AN UNCERTAIN TAX POSITION EXISTED IN WHICH THE ORGANIZATION COULD INCUR CORPORATE INCOME TAXES, MANAGEMENT WOULD EVALUATE WHETHER THERE IS A PROBABILITY THAT THE UNCERTAIN TAX POSITION TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY IN ACCORDANCE WITH FAS ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. BASED ON THE IMPLEMENTATION OF FAS ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION HAS DETERMINED THAT NO AMOUNTS ARE REQUIRED TO BE ACCRUED FOR TAXES OR RELATED PENALTIES AND INTEREST FOR ANY TAX POSITIONS TAKEN THROUGH JUNE 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0701922
IRS990ScheduleD/TotalBookValueOtherAssetsAmt059028
IRS990ScheduleD/TotalLiabilityAmt0168594
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0254798
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0H BRUCE HAYDEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0254798
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE TAX RETURN IS PROVIDED TO THE ORGANIZATION AND REVIEWED BY THE MEMBERS OF THE GOVERNING BODY BEFORE BEING FINALIZED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PART OF THE AUDIT, POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED WITH MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd30
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BANYAN COMMUNITY HEALTH FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1BANYAN HEALTH SYSTEMS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2BANYAN COMMUNITY HEALTH CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3SPECTRUM PROGRAMS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4MIAMI BEHAVIORAL HEALTH CENTER INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5MMHC HOLDING CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0262019697
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1650373584
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2273164934
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN3591415981
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN4591787777
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN5592486587
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt4501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd3FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MANAGE, OPERATE, MAINTAIN AND SUPPORT INTERESTS OF OTHER NOT-FOR-PROFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1FUNDRAISING ENTITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2HEALTH CARE SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3DRUG AND ALCOHOL REHABILITATION SERVICS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt4MENTAL HEALTH SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt5HOLD & MAINTAIN REAL ESTATE FOR 501(C)(3) ORGANIZATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0509(A)(2)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1509(A)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2170(B)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt3170(B)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt4170(B)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06100 BLUE LAGOON DRIVE SUITE 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt16100 BLUE LAGOON DRIVE SUITE 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt26100 BLUE LAGOON DRIVE SUITE 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt36100 BLUE LAGOON DRIVE SUITE 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt46100 BLUE LAGOON DRIVE SUITE 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt56100 BLUE LAGOON DRIVE SUITE 400
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm3MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm4MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm5MIAMI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd3FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd4FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd5FL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd033126
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd133126
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd233126
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd333126
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd433126
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd533126
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt09200
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1155607
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt22737
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt31050
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3BOOK VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0SPECTRUM PROGRAMS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1BANYAN HEALTH SYSTEMS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2BANYAN COMMUNITY HEALTH CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3MIAMI BEHAVIORAL HEALTH CENTER INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01103392
IRS990/TotalAssetsEOYAmt0964141
IRS990/TotalAssetsGrp/BOYAmt01103392
IRS990/TotalAssetsGrp/EOYAmt0964141
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0167525
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140573
IRS990/TotalLiabilitiesEOYAmt0168594
IRS990/TotalLiabilitiesGrp/BOYAmt0140573
IRS990/TotalLiabilitiesGrp/EOYAmt0168594
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0962819
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0795547
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0239
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0252
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01103392
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0964141
IRS990/TotReportableCompRltdOrgAmt0254798
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0962819
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0795547
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06100 BLUE LAGOON DRIVE NO 400
IRS990/USAddress/CityNm0MIAMI
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd033126
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.BANYANHEALTH.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0H BRUCE HAYDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum03053986136
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECTRUM PROGRAMS REAL ESTATE HOLDINGS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0237448238
ReturnHeader/Filer/PhoneNum03053986136
ReturnHeader/Filer/USAddress/AddressLine1Txt06100 BLUE LAGOON DRIVE NO 400
ReturnHeader/Filer/USAddress/CityNm0MIAMI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033126
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650715836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VIZCAINO ZOMERFELD LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0999 PONCE DE LEON BLVD SUITE 1045
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORAL GABLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd033134
ReturnHeader/PreparerPersonGrp/PhoneNum03054448288
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARGARITA G LISKER CPA
ReturnHeader/ReturnTs02017-05-12T17:13:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.63$0.15$2.48$0.61$0.41$0.20
2023Detailed filing. Detailed filing data is available for this year.$2.76$0.47$2.29$0.58$0.29$0.29
2022Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.51$0.19$0.32
2021Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.57$0.18$0.39
2020Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$1.02$0.13$0.89
2019Detailed filing. Detailed filing data is available for this year.$0.77$0.39$0.38$0.00$0.14$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.22$0.66$0.00$0.14$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.17$0.80$0.00$0.17$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.10$0.14$0.96$0.00$0.25$0.25
2014Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$1.71$0.36$1.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$2.29$0.14$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.03$0.00$0.03$0.00