Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Spectrum Community Services Inc.
990 • Fiscal year 2014 • EIN 94-1748275
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.30x
Liabilities / Revenue
52nd percentile
Higher debt load relative to revenue than 52% of similar nonprofits.
Net Margin
73rd percentile
Higher net margin than 73% of similar nonprofits.
Top Officer Pay
28th percentile
Higher top officer pay than 28% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
46th percentile
Faster asset growth than 46% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Balance Sheet
Assets
Up$3,670,976
Up $63,571 (+1.8%) from 2013
Net Assets
Up$2,569,303
Up $742,469 (+41%) from 2013
Liabilities
Down$1,101,673
Down $678,898 (-38%) from 2013
Revenue And Expenses
Revenue
Down$5,483,206
Down $38,991 (-0.7%) from 2013
Expenses
Down$4,740,737
Down $198,676 (-4.0%) from 2013
Net Income
Up$742,469
Up $159,685 (+27%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Nov 17, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $5,483,206
Mission and Program Overview
Mission
Founded in 1971, spectrum community services is a registered, private non-profit organization that assists low-income and disadvantaged individuals, families and seniors in their efforts to live independently.
Spectrum's mission is to support low-income, disadvantaged families, individuals, and elderly residents of Alameda County in their efforts to improve self-sufficiency and the overall quality of their lives.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $991,460 | $1,342,033 | ▲ $350,573 |
| Land, Buildings, and Equipment, Net | $18,141 | $904,885 | ▲ $886,744 |
| Pledges and Grants Receivable | $591,223 | $507,895 | ▼ $83,328 |
| Inventories for Sale or Use | $62,686 | $55,135 | ▼ $7,551 |
| Accounts Receivable | $38,759 | $32,408 | ▼ $6,351 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $2,466,635 | $3,670,976 | ▲ $1,204,341 |
| Other Assets Total | $764,366 | $828,620 | ▲ $64,254 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $560,520 | $1,035,722 | ▲ $475,202 |
| Deferred Revenue | $79,281 | $65,951 | ▼ $13,330 |
| Total Liabilities | $639,801 | $1,101,673 | ▲ $461,872 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,826,834 | $2,531,937 | ▲ $705,103 |
| Temporarily Rstr Net Assets | - | $37,366 | - |
| Total Net Assets Fund Balance | $1,826,834 | $2,569,303 | ▲ $742,469 |
| Total Liabilities and Net Assets / Fund Balance | $2,466,635 | $3,670,976 | ▲ $1,204,341 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $855,287 | - | $855,287 |
| Equipment | $380,327 | - | $380,327 |
| Other Land Buildings | $-330,729 | $330,729 | - |
| Other Assets Org | $828,620 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Lara Calvert | Exec Director | FT | $70,000 | $70,000 |
| Debora Darden | Controller | FT | $68,250 | $68,250 |
Board Members and Trustees
| Name | Title |
|---|---|
| John A Dutra | President |
| Heddy K Yep | Vice President |
| Kris Kokotaylo | Director |
| Marion A Sanchez | Director |
| Robert E Swanson | Director |
| Ron Demetro | Director |
| Zaheer Siddiqui | Director |
| Roland Freiberg | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,006,639
- Program Service Revenue
- $4,419,567
- Investment Income
- $0
- Other Revenue
- $57,000
- All Other Contributions
- $1,006,639
- Change in Net Assets
- $742,469
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- No
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Real Estate Other | 1 | $123,000 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 1 | $7,934 | Fair Market Value (FMV) |
| Other Non Cash Contri Table | 1 | $1,891 | Fair Market Value (FMV) |
| Total Noncash Contributions | 3 | $132,825 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $5,445,840
- Revenue Not Reported on Financial Statements
- $37,366
- Other Revenue Adjustments
- $37,366
- Total Revenue per Audited Statements
- $5,445,840
- Total Revenue per Form 990
- $5,483,206
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,092,359 |
| Salaries, Compensation, and Employee Benefits | $1,648,378 |
| Total Fundraising Expense | $18,540 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $999,220 | $178,433 | $11,895 | $1,189,548 |
| Other Employee Benefits | $201,750 | $22,668 | $2,267 | $226,685 |
| Current Officers, Directors, Trustees, and Key Employees | $116,130 | $20,737 | $1,383 | $138,250 |
| Fees for Services Other | $119,490 | $10,077 | - | $129,567 |
| Occupancy | $85,134 | $15,202 | $1,013 | $101,349 |
| Payroll Taxes | $83,566 | $9,390 | $939 | $93,895 |
| Travel | $93,446 | - | - | $93,446 |
| Office Expenses | $75,709 | $13,519 | $901 | $90,129 |
| Depreciation Depletion | $20,709 | $3,654 | - | $24,363 |
| All Other Expenses | $19,966 | $3,522 | - | $23,488 |
| Other Expenses | $20,725 | - | - | $20,725 |
| Fees for Services Accounting | - | $17,000 | - | $17,000 |
| Insurance | $11,955 | $2,135 | $142 | $14,232 |
| Advertising | $6,359 | - | - | $6,359 |
| Total Functional Expenses | $4,425,860 | $296,337 | $18,540 | $4,740,737 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,740,737 |
| Total Expenses per Audited Statements | $4,740,737 |
| Total Expenses per Form 990 | $4,740,737 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $57,000 |
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $57,000 | $57,000 | - | $57,000 |
| Total Events | $57,000 | $57,000 | - | $57,000 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Line 11B: Form 990 Review Process
“Form 990 is prepared by an outside tax professional. The form is then reviewed bythe organization's management which includes the executive director. The contents of the return are discussed with the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the organization's voting body. A representative of management authorizes the final form 990 which is then e-filed with the internal revenue service.”
Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts
“Members of the board of directors review all potential conflicts of interest atleast annually. All personnel and board members are required to disclose (inwriting) potential conflicts and any related party affiliations. Loans between theorganization and members of management and the board are strictly prohibited. Theorganization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the organization's policies and procedures.”
Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management
“Members of the board of directors review the compensation of all high-level personnel periodically in accordance with irs rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with irs guidelines and the organization's policies and procedures.”
Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees
“Compensation of other high-level personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“All of the organization's governing documents, financial statements and other legalfilings are maintained in a secure environment and held available for inspection bytax authorities and the general public. Tax returns are posted annually towww.guidestar.org (where it is available for viewing as an electronic copy) and are also available at the organization's office in hayward, california (for a physical inspection).”
Filing and Contact Details
Filer
- EIN
- 94-1748275
- Phone
- 5108810300
Signing Officer
- Name
- Lara Calvert
- Title
- Executive Director
- Signed
- 2014-11-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- John A Dutra
- Formed
- 1971
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 44
Preparer
- Preparer
- Douglas W Regalia
- Phone
- 9253140390
Supplemental Narrative
Financial Statement Notes
Part X : FIN48 Footnote
“Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Spectrum is required to report information regarding its exposure to various tax positions taken by Spectrum and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Spectrum has adequately evaluated its current tax positions and has concluded that as of June 30, 2014 Spectrum does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Spectrum has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Spectrum continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Spectrum could potentially receive unrelated business income in the future (such as program advertising or sub-lease rental income) requiring Spectrum to file separate tax returns under federal and state statutes. If such conditions exist, Spectrum will calculate and accrue the applicable taxes.”
Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S
“Temp Restricted Contributions $37366”
Raw XML AppendixShowing 400 of 520 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.
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| IRS990/Desc | 0 | In partnership with local service organizations, Spectrum Community Services provides a wide variety of community programs and services.The Senior Nutrition and Activities program (1) serves over 81,000 meals five days each week and (2) prepares 32,000 home delivered meals at various locations throughout Southern Alameda Country.The Weatherization Program involves work for certified eligible low-income households in Alameda County in conjunction with contracts with the California State Department of Community Services and Development.The Fall Risk Reduction Program assists seniors with injury prevention. |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Exec Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Controller |
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| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
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| IRS990/GroupReturnForAffiliatesInd | 0 | false |
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| IRS990/IndependentAuditFinclStmtInd | 0 | true |
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| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
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| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2135 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11955 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14232 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
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| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Founded in 1971, Spectrum Community Services is a registered, private non-profit organization that assists low-income and disadvantaged individuals, families and seniors in their efforts to live independently. |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 85134 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 101349 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 901 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 13519 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 75709 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 90129 |
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| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 828620 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2267 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 22668 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 201750 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 226685 |
| IRS990/OtherExpensesGrp/Desc | 0 | Direct materials |
| IRS990/OtherExpensesGrp/Desc | 1 | Occupancy in-kind |
| IRS990/OtherExpensesGrp/Desc | 2 | Equipment - expendable |
| IRS990/OtherExpensesGrp/Desc | 3 | Conferences and workshops |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2399776 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 123000 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48925 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 20725 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 123000 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48925 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20725 |
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| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 999220 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1189548 |
| IRS990/OtherWebsiteInd | 0 | X |
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| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 939 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9390 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 83566 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 93895 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
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| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 507895 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | John A Dutra |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Government funding |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other earned income |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Program fee income |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4143761 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 6717 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 269089 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4143761 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 6717 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 269089 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Additionally, Our long history of family tutorials and community outreach has advanced our mission of promoting our clients financial sustainability and improving the overall quality of their lives. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 813862 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 309776 |
| IRS990/PYInvestmentIncomeAmt | 0 | 331 |
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| IRS990/PYOtherRevenueAmt | 0 | 62305 |
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| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 742469 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 4412850 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 5445840 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4737961 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5316763 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4718954 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3175961 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 23395479 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 331 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 89 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 296 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 716 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.86050 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 23395479 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 5445840 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 4737961 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3175961 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 23395479 |
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| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 380327 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 380327 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4740737 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 855287 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 855287 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 828620 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Prepaid expenses/work in progress |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | -330729 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 330729 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 37366 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 37366 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5445840 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Spectrum is required to report information regarding its exposure to various tax positions taken by Spectrum and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Spectrum has adequately evaluated its current tax positions and has concluded that as of June 30, 2014 Spectrum does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Spectrum has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Spectrum continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Spectrum could potentially receive unrelated business income in the future (such as program advertising or sub-lease rental income) requiring Spectrum to file separate tax returns under federal and state statutes. If such conditions exist, Spectrum will calculate and accrue the applicable taxes. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Temp Restricted Contributions $37366 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 904885 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 828620 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4740737 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5483206 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,670,976
- Liabilities
- $1,101,673
- Net assets
- $2,569,303
- Revenue
- $5,483,206
- Expenses
- $4,740,737
- Net income
- $742,469