Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Spectrum Childrens Services
EIN 77-0472578 • 501(c)3 • Fresno, CA
Profile
Foster care services to families and children
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
5.72x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
5th percentile
Higher net margin than 5% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 74.8% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
6th percentile
Faster revenue growth than 6% of similar nonprofits.
Balance Sheet
Assets
Down$874
Down $16,856 (-95%) from 2015
Liabilities
Up$5,000
Up $3,270 (+189%) from 2015
Net Assets
Down-$4,126
Down $20,126 (-126%) from 2015
Revenue
Down$5,916
Down $109,405 (-95%) from 2015
Expenses
Down$26,042
Down $88,857 (-77%) from 2015
Net Income
Down-$20,126
Down $20,548 (-4869%) from 2015
Trend Graphs
Filings
Most recent year
2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $874
- Liabilities
- $5,000
- Net assets
- -$4,126
- Revenue
- $5,916
- Expenses
- $26,042
- Net income
- -$20,126
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Feb 9, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $5,916
Mission and Program Overview
Mission
Foster care services to families and children
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE AGENCY RECRUITS AND TRAINS FOSTER PARENTS TO CARE FOR CHILDREN WHO HAVE BEEN REFERRED TO THEM BY PROTECTIVE SERVICES | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHAEL TUCIBAT | Executive Director | - | $4,425 | - | $4,425 |
| VIVIENNE PERKINS | Secretary/Treasurer | - | $0 | - | - |
| DANIEL ESPINOSA | Director | - | $0 | - | - |
| RAMIRO HERNANDEZ | Director | - | $0 | - | - |
| MARILYN HAYNES | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- SPECTRUM CHILDREN'S SERVICES INC
- EIN
- 77-0472578
- Phone
- 5592247880
- Address
- 5150 N SIXTH ST NO 162, FRESNO, CA 93710
Signing Officer
- Name
- Michael Tucibat
- Title
- President
- Phone
- 5592247880
- Signed
- 2017-02-09
- Discuss with paid preparer
- Yes
Preparer
- Firm
- SAMPSON & SAMPSON CPA'S A PROF CORP
- Address
- 3148 WILLOW SUITE 102, CLOVIS, CA 93612
- Preparer
- Daniel T Sampson CPA
- Phone
- 5592910277
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: parent reimbursements. Amount: 3,193. Description: payroll taxes. Amount: 42. Description: telephone. Amount: 1,829. Description: office supplies. Amount: 184. Description: conferences and training. Amount: 19. Description: insurance. Amount: 3,923. Description: licenses and permits. Amount: 4,634. Description: other. Amount: 87. Total to form 990-ez, line 16: 13,911.”
Form 990-ez, Part II, Line 24 - Other Assets
“Description: grants receivable. Beg. Of year amount: 2,937. End of year amount: 0. Description: prepaid expenses. Beg. Of year amount: 625. End of year amount: 765.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payable & accrued expenses. Beg. Of year amount: 1,694. End of year amount: 0. Description: credit cards payable. Beg. Of year amount: 36. End of year amount: 0. Description: officer advance. Beg. Of year amount: 0. End of year amount: 5,000.”
Raw XML Appendix164 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MICHAEL TUCIBAT |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 5592247880 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5150 N SIXTH SUITE 162 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FRESNO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93710 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 14168 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 109 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 5916 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -20126 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1424 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 17730 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 874 |
| IRS990EZ/GrossReceiptsAmt | 0 | 5916 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 5000 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 1 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 16000 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -4126 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 16000 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -4126 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10213 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 4425 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | VIVIENNE PERKINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DANIEL ESPINOSA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | RAMIRO HERNANDEZ |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARILYN HAYNES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | MICHAEL TUCIBAT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | SECRETARY/TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3562 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 765 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 13911 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | FOSTER CARE SERVICES TO FAMILIES AND CHILDREN |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 61 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE AGENCY RECRUITS AND TRAINS FOSTER PARENTS TO CARE FOR CHILDREN WHO HAVE BEEN REFERRED TO THEM BY PROTECTIVE SERVICES |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 433 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1730 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 5000 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 26042 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 5916 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.SPECTRUMFFA.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 5916 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 115303 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 213150 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 69999 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 40366 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 444734 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 444734 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 5916 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 115303 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 213150 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 69999 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 40366 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 444734 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 444734 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | PROVIDE WORKING CAPITAL |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 5000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | MICHAEL TUCIBAT |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 0 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 5000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: PARENT REIMBURSEMENTS. AMOUNT: 3,193. DESCRIPTION: PAYROLL TAXES. AMOUNT: 42. DESCRIPTION: TELEPHONE. AMOUNT: 1,829. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 184. DESCRIPTION: CONFERENCES AND TRAINING. AMOUNT: 19. DESCRIPTION: INSURANCE. AMOUNT: 3,923. DESCRIPTION: LICENSES AND PERMITS. AMOUNT: 4,634. DESCRIPTION: OTHER. AMOUNT: 87. TOTAL TO FORM 990-EZ, LINE 16: 13,911. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: GRANTS RECEIVABLE. BEG. OF YEAR AMOUNT: 2,937. END OF YEAR AMOUNT: 0. DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 625. END OF YEAR AMOUNT: 765. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: ACCOUNTS PAYABLE & ACCRUED EXPENSES. BEG. OF YEAR AMOUNT: 1,694. END OF YEAR AMOUNT: 0. DESCRIPTION: CREDIT CARDS PAYABLE. BEG. OF YEAR AMOUNT: 36. END OF YEAR AMOUNT: 0. DESCRIPTION: OFFICER ADVANCE. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 5,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL TUCIBAT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5592247880 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-02-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPECTRUM CHILDREN'S SERVICES INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEC |
| ReturnHeader/Filer/EIN | 0 | 770472578 |
| ReturnHeader/Filer/PhoneNum | 0 | 5592247880 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 5150 N SIXTH ST NO 162 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FRESNO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 93710 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 770108538 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SAMPSON & SAMPSON CPA'S A PROF CORP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3148 WILLOW SUITE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CLOVIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93612 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5592910277 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DANIEL T SAMPSON CPA |
| ReturnHeader/ReturnTs | 0 | 2017-02-15T15:07:21-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-06-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
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