Civic Intelligence

Spectrum Resources Inc

990 • Fiscal year 2013 • EIN 42-1452303

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

Organization ProfileWWW.SPECTRUMRESOURCESDSM.ORG
1700 Keosauqua Way50314

(515) 288-1023

Siviq Scores

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

Liabilities / Assets

91st percentile

0.99x

Higher debt load relative to assets than 91% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

62nd percentile

0.20x

Higher debt load relative to revenue than 62% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

45th percentile

1.4%

Higher net margin than 45% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2013

Asset Growth

29th percentile

-2.6%

Faster asset growth than 29% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

93rd percentile

105%

Faster revenue growth than 93% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$447,494

Down $11,897 (-2.6%) from 2012

Net Assets

Up

$5,168

Up $23,346 (+128%) from 2012

Liabilities

Down

$442,326

Down $35,243 (-7.4%) from 2012

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin45th percentile

Revenue

Up

$2,264,563

Up $1,157,234 (+105%) from 2012

Expenses

Up

$2,233,843

Up $1,168,982 (+110%) from 2012

Net Income

Down

$30,720

Down $11,748 (-28%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth29th percentile

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

$600K$400K$200K$0-$200KAssets 2010: $265,247Liabilities 2010: $280,549Net Assets 2010: -$15,3022010Assets 2011: $258,504Liabilities 2011: $250,640Net Assets 2011: $7,8642011Assets 2012: $459,391Liabilities 2012: $477,569Net Assets 2012: -$18,1782012Assets 2013: $447,494Liabilities 2013: $442,326Net Assets 2013: $5,1682013

Highlighted filing

2013

Assets$447,494
Liabilities$442,326
Net Assets$5,168
Open 2013 Filing

Operations Trend

Revenue Growth93rd percentile

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

$3.0M$2.0M$1.0M$0Revenue 2010: $875,795Expenses 2010: $838,325Net Income 2010: $37,4702010Revenue 2011: $563,655Expenses 2011: $540,489Net Income 2011: $23,1662011Revenue 2012: $1,107,329Expenses 2012: $1,064,861Net Income 2012: $42,4682012Revenue 2013: $2,264,563Expenses 2013: $2,233,843Net Income 2013: $30,7202013

Highlighted filing

2013

Revenue$2,264,563
Expenses$2,233,843
Net Income$30,720
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$2,264,563
Mission and Program Overview

Mission

Spectrum resources goal is to develop innovative career training systems for the unemployed, under-employed and hard to place members of the central iowa workforce. Through our mission; to guide our clients on the critical path, providing support in their pursuit of continued quality improvement in all aspects of life, we help individuals become more complete, whole citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$253,846$249,771▼ $4,075
Accounts Receivable-$11,841-
Rtn Earn Endowment Incm Other Fnds$-18,178$5,168▲ $23,346
Cash and Non-Interest-Bearing Accounts$3,245$-16,418▼ $19,663
Total Assets$459,391$447,494▼ $11,897
Other Assets Total$202,300$202,300→ $0
Liabilities
Other Liabilities$467,430$436,132▼ $31,298
Accounts Payable and Accrued Expenses$10,139$6,194▼ $3,945
Total Liabilities$477,569$442,326▼ $35,243
Net Assets / Fund Balance
Total Net Assets Fund Balance$-18,178$5,168▲ $23,346
Total Liabilities and Net Assets / Fund Balance$459,391$447,494▼ $11,897

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$137,856$27,114$164,970
Land$97,828-$97,828
Other Land Buildings$14,087$3,536$17,623
Other Assets Org$202,300--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Jerald BrantleyExecutice DiFT$116,087$116,087
Ericka WileyCOOFT$81,617$81,617

Board Members and Trustees

NameTitle
Rollie BredesonBoard Member
Sam ClayBoard Member
Terry RobinsonBoard Member
Vince KellyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$2,264,555
Program Service Revenue
$0
Investment Income
$8
Other Revenue
$0
Change in Net Assets
$30,720

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,264,563
Total Revenue per Audited Statements
$2,264,563
Total Revenue per Form 990
$2,264,563
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,616,380
Salaries, Compensation, and Employee Benefits$617,463
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,320,274--$1,320,274
Other Salaries and Wages$490,187--$490,187
Fees for Services Accounting$66,588$1,475-$68,063
Other Employee Benefits$59,359$5,561-$64,920
Payroll Taxes$62,356--$62,356
Occupancy$51,754$1,665-$53,419
Office Expenses$26,775$802-$27,577
All Other Expenses$13,633$6,297-$19,930
Other Expenses$12,820$46-$12,866
Advertising$11,135$600-$11,735
Travel$2,492$612-$3,104
Insurance$1,312$430-$1,742
Total Functional Expenses$2,187,186$46,657$0$2,233,843

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,241,217
Expenses per Audited Statements$2,233,843
Total Expenses per Form 990$2,233,843
Expenses Not Reported on Form 990$7,374
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Old Payroll Liabilities$252,580
Notes Payable$178,750
Payroll Taxes$4,802
Loan 99955-
Valley Bank 2-
BANKER'S TRUST-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Reviewed by board members and management team”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

EIN
42-1452303
Phone
5152881023

Signing Officer

Name
Jerald Brantley
Title
CEO
Phone
5152881023
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerald Brantley
Formed
1999
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
3
Employees
15

Preparer

Preparer
Song-jing Mo
Phone
5152883188
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Spectrum resources goal is to develop innovative career training systems for the unemployed, under-employed and hard to place members of the central iowa workforce. Through our mission; to guide our clients on the critical path, providing support in their pursuit of continued quality improvement in all aspects of life, we help individuals become more complete, whole citizens.”

Form 990, Part IX, Line 11G

“Contractual services 1,182,481 0 0 mentoring services 137,793 0 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -7,374”

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

“Book / tax depreciation difference 7,374”

Raw XML Appendix355 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt010139
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06194
IRS990/AccountsReceivableGrp/EOYAmt011841
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SPECTRUM RESOURCES GOAL IS TO DEVELOP INNOVATIVE CAREER TRAINING SYSTEMS FOR THE UNEMPLOYED, UNDER-EMPLOYED AND HARD TO PLACE MEMBERS OF THE CENTRAL IOWA WORKFORCE. THROUGH OUR MISSION; TO GUIDE OUR CLIENTS ON THE CRITICAL PATH, PROVIDING SUPPORT IN THEIR PURSUIT OF CONTINUED QUALITY IMPROVEMENT IN ALL ASPECTS OF LIFE, WE HELP INDIVIDUALS BECOME MORE COMPLETE, WHOLE CITIZENS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0600
IRS990/AdvertisingGrp/ProgramServicesAmt011135
IRS990/AdvertisingGrp/TotalAmt011735
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt06297
IRS990/AllOtherExpensesGrp/ProgramServicesAmt013633
IRS990/AllOtherExpensesGrp/TotalAmt019930
IRS990/BooksInCareOfDetail/PersonNm0JERALD BRANTLEY
IRS990/BooksInCareOfDetail/PhoneNum05152881023
IRS990/BooksInCareOfDetail/USAddress/AddressLine103903 43RD ST
IRS990/BooksInCareOfDetail/USAddress/City0DES MOINES
IRS990/BooksInCareOfDetail/USAddress/State0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode050310
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03245
IRS990/CashNonInterestBearingGrp/EOYAmt0-16418
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02264555
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08
IRS990/CYOtherExpensesAmt01616380
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt030720
IRS990/CYSalariesCompEmpBnftPaidAmt0617463
IRS990/CYTotalExpensesAmt02233843
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02264563
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PREVENTION/REDUCTION OF JUVEILE DELINGUENCY AND EX-OFFENDER RECIDIVISM IN IOWA THROUGH CAREER AND ON-THE-JOB TRAINING IN FIELDS THAT STIMULATE AND COMPENSATE INDIVIDUALS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02187186
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01475
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt066588
IRS990/FeesForServicesAccountingGrp/TotalAmt068063
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt01320274
IRS990/FeesForServicesOtherGrp/TotalAmt01320274
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt080.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JERALD BRANTLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1SAM CLAY
IRS990/Form990PartVIISectionAGrp/PersonNm2TERRY ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm3ROLLIE BREDESON
IRS990/Form990PartVIISectionAGrp/PersonNm4VINCE KELLY
IRS990/Form990PartVIISectionAGrp/PersonNm5ERICKA WILEY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0116087
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt581617
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTICE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COO
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt02264555
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02264563
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0430
IRS990/InsuranceGrp/ProgramServicesAmt01312
IRS990/InsuranceGrp/TotalAmt01742
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt030650
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0253846
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0249771
IRS990/LandBldgEquipCostOrOtherBssAmt0280421
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SPECTRUM RESOURCES GOAL IS TO DEVELOP INNOVATIVE CAREER TRAINING SYSTEMS FOR THE UNEMPLOYED, UNDER-EMPLOYED AND HARD TO PLACE MEMBERS OF THE CENTRAL IOWA WORKFORCE. THROUGH OUR MISSION; TO GUIDE OUR CLIENTS ON THE CRITICAL PATH, PROVIDING SUPPORT IN THEIR PURSUIT OF CONTINUED QUALITY IMPROVEMENT IN ALL ASPECTS OF LIFE, WE HELP INDIVIDUALS BECOME MORE COMPLETE, WHOLE CITIZENS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-18178
IRS990/NetAssetsOrFundBalancesEOYAmt05168
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt01665
IRS990/OccupancyGrp/ProgramServicesAmt051754
IRS990/OccupancyGrp/TotalAmt053419
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0802
IRS990/OfficeExpensesGrp/ProgramServicesAmt026775
IRS990/OfficeExpensesGrp/TotalAmt027577
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0202300
IRS990/OtherAssetsTotalGrp/EOYAmt0202300
IRS990/OtherChangesInNetAssetsAmt0-7374
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05561
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt059359
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064920
IRS990/OtherExpensesGrp/Desc0EDUCATION
IRS990/OtherExpensesGrp/Desc1MISC
IRS990/OtherExpensesGrp/Desc2PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc3CELLPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029169
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt146
IRS990/OtherExpensesGrp/ProgramServicesAmt052625
IRS990/OtherExpensesGrp/ProgramServicesAmt115876
IRS990/OtherExpensesGrp/ProgramServicesAmt212820
IRS990/OtherExpensesGrp/TotalAmt052625
IRS990/OtherExpensesGrp/TotalAmt129169
IRS990/OtherExpensesGrp/TotalAmt215876
IRS990/OtherExpensesGrp/TotalAmt312866
IRS990/OtherLiabilitiesGrp/BOYAmt0467430
IRS990/OtherLiabilitiesGrp/EOYAmt0436132
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0490187
IRS990/OtherSalariesAndWagesGrp/TotalAmt0490187
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt062356
IRS990/PayrollTaxesGrp/TotalAmt062356
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JERALD BRANTLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01107329
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0767422
IRS990/PYRevenuesLessExpensesAmt042468
IRS990/PYSalariesCompEmpBnftPaidAmt0297439
IRS990/PYTotalExpensesAmt01064861
IRS990/PYTotalRevenueAmt01107329
IRS990/ReconcilationRevenueExpnssAmt030720
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02187186
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-18178
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05168
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02264555
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01107329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0563645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0875772
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0980787
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05792088
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt08
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt05792088
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02264555
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01107329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0563645
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0875772
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0980787
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05792088
IRS990ScheduleA/TotalSupportAmt05792088
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0137856
IRS990ScheduleD/BuildingsGrp/DepreciationAmt027114
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0164970
IRS990ScheduleD/ExpensesNotReportedAmt07374
IRS990ScheduleD/ExpensesSubtotalAmt02233843
IRS990ScheduleD/LandGrp/BookValueAmt097828
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt097828
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0202300
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD FOR SALE
IRS990ScheduleD/OtherExpensesIncludedAmt07374
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt014087
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03536
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017623
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0252580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1178750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt24802
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OLD PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LOAN 99955
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4VALLEY BANK 2
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5BANKER'S TRUST
IRS990ScheduleD/RevenueSubtotalAmt02264563
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 7,374
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0249771
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0202300
IRS990ScheduleD/TotalExpensesPerForm990Amt02233843
IRS990ScheduleD/TotalLiabilityAmt0436132
IRS990ScheduleD/TotalRevenuePerForm990Amt02264563
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02264563
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02241217
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPECTRUM RESOURCES GOAL IS TO DEVELOP INNOVATIVE CAREER TRAINING SYSTEMS FOR THE UNEMPLOYED, UNDER-EMPLOYED AND HARD TO PLACE MEMBERS OF THE CENTRAL IOWA WORKFORCE. THROUGH OUR MISSION; TO GUIDE OUR CLIENTS ON THE CRITICAL PATH, PROVIDING SUPPORT IN THEIR PURSUIT OF CONTINUED QUALITY IMPROVEMENT IN ALL ASPECTS OF LIFE, WE HELP INDIVIDUALS BECOME MORE COMPLETE, WHOLE CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY BOARD MEMBERS AND MANAGEMENT TEAM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACTUAL SERVICES 1,182,481 0 0 MENTORING SERVICES 137,793 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -7,374
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0459391
IRS990/TotalAssetsEOYAmt0447494
IRS990/TotalAssetsGrp/BOYAmt0459391
IRS990/TotalAssetsGrp/EOYAmt0447494
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02264555
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046657
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02187186
IRS990/TotalFunctionalExpensesGrp/TotalAmt02233843
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0477569
IRS990/TotalLiabilitiesEOYAmt0442326
IRS990/TotalLiabilitiesGrp/BOYAmt0477569
IRS990/TotalLiabilitiesGrp/EOYAmt0442326
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-18178
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05168
IRS990/TotalProgramServiceExpensesAmt02187186
IRS990/TotalReportableCompFromOrgAmt0197704
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt08
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02264563
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0459391
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0447494
IRS990/TravelGrp/ManagementAndGeneralAmt0612
IRS990/TravelGrp/ProgramServicesAmt02492
IRS990/TravelGrp/TotalAmt03104
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101700 KEOSAUQUA WAY
IRS990/USAddress/City0DES MOINES
IRS990/USAddress/State0IA
IRS990/USAddress/ZIPCode050314
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.SPECTRUMRESOURCESDSM.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JERALD BRANTLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05152881023
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine10SPECTRUM RESOURCES INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0421452303
ReturnHeader/Filer/PhoneNum05152881023
ReturnHeader/Filer/USAddress/AddressLine101700 KEOSAUQUA WAY
ReturnHeader/Filer/USAddress/City0DES MOINES
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode050314
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0204041302
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10COMMUNITY CPA & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103816 INGERSOLL AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0503123413
ReturnHeader/PreparerPersonGrp/PhoneNum05152883188
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SONG-JING MO
ReturnHeader/ReturnTs02014-11-17T23:51:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$447,494
Liabilities
$442,326
Net assets
$5,168
Revenue
$2,264,563
Expenses
$2,233,843
Net income
$30,720
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2013Detailed filing. Detailed filing data is available for this year.$0.45$0.44$0.01$2.26$2.23$0.03
2012Summary only. Only limited summary data is available for this year.$0.46$0.48$0.02$1.11$1.06$0.04
2011Summary only. Only limited summary data is available for this year.$0.26$0.25$0.01$0.56$0.54$0.02
2010Summary only. Only limited summary data is available for this year.$0.27$0.28$0.02$0.88$0.84$0.04