Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Spectrum Community Services Inc.
990 • Fiscal year 2016 • EIN 94-1748275
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.16x
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 1.9% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Balance Sheet
Assets
Up$3,864,779
Up $335,942 (+9.5%) from 2015
Net Assets
Up$3,256,406
Up $49,852 (+1.6%) from 2015
Liabilities
Up$608,373
Up $286,090 (+89%) from 2015
Revenue And Expenses
Revenue
Down$4,171,035
Down $882,051 (-17%) from 2015
Expenses
Down$4,121,183
Down $294,652 (-6.7%) from 2015
Net Income
Down$49,852
Down $587,399 (-92%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Nov 10, 2016
- Return Version
- 2015v2.0
- Gross Receipts
- $4,171,035
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 improve the health and safety of seniors and low-income residents in Alameda County by enhancing their quality of life and helping them age at home with dignity.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $775,722 | $1,640,324 | ▲ $864,602 |
| Land, Buildings, and Equipment, Net | $1,086,515 | $1,036,811 | ▼ $49,704 |
| Pledges and Grants Receivable | $337,102 | $495,720 | ▲ $158,618 |
| Cash and Non-Interest-Bearing Accounts | $819,032 | $391,120 | ▼ $427,912 |
| Accounts Receivable | $29,591 | $49,810 | ▲ $20,219 |
| Inventories for Sale or Use | $50,602 | $49,567 | ▼ $1,035 |
| 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 | $3,528,837 | $3,864,779 | ▲ $335,942 |
| Other Assets Total | $430,273 | $201,427 | ▼ $228,846 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $289,307 | $417,699 | ▲ $128,392 |
| Deferred Revenue | $32,976 | $190,674 | ▲ $157,698 |
| Total Liabilities | $322,283 | $608,373 | ▲ $286,090 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,173,322 | $3,223,174 | ▲ $49,852 |
| Temporarily Rstr Net Assets | $33,232 | $33,232 | → $0 |
| Total Net Assets Fund Balance | $3,206,554 | $3,256,406 | ▲ $49,852 |
| Total Liabilities and Net Assets / Fund Balance | $3,528,837 | $3,864,779 | ▲ $335,942 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $953,065 | $144,453 | $1,097,518 |
| Equipment | $83,746 | $372,673 | $456,419 |
| Other Assets Org | $201,427 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lara Calvert | Exec Director | FT | $73,446 | $7,794 | $81,240 |
| Peggy Herndon | CFO | FT | $71,346 | $4,121 | $75,467 |
Board Members and Trustees
| Name | Title |
|---|---|
| Zaheer Siddiqui | President |
| Kris Kokotaylo | Vice President |
| Benjamin Scott | Director |
| Heddy K Yep | Director |
| Marion A Sanchez | Director |
| Roland Freiberg | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $376,621
- Program Service Revenue
- $3,789,223
- Investment Income
- $791
- Other Revenue
- $4,400
- All Other Contributions
- $376,621
- Change in Net Assets
- $49,852
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 |
|---|---|---|---|
| Other Non Cash Contri Table | 1 | $78,372 | Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $78,372 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,158,535
- Revenue Not Reported on Financial Statements
- $12,500
- Revenue Not Reported on Form 990
- $12,500
- Other Revenue Adjustments
- $12,500
- Total Revenue per Audited Statements
- $4,171,035
- Total Revenue per Form 990
- $4,171,035
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,227,901 |
| Salaries, Compensation, and Employee Benefits | $1,893,282 |
| Total Fundraising Expense | $21,700 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,116,934 | $199,453 | $13,298 | $1,329,685 |
| Other Employee Benefits | $229,352 | $16,277 | $2,481 | $248,110 |
| Current Officers, Directors, Trustees, and Key Employees | $121,626 | $21,719 | $1,447 | $144,792 |
| Occupancy | $102,580 | $18,318 | $1,221 | $122,119 |
| Payroll Taxes | $90,145 | $16,097 | $1,073 | $107,315 |
| Depreciation Depletion | $85,083 | $15,015 | - | $100,098 |
| Travel | $90,969 | $69 | - | $91,038 |
| Office Expenses | $62,673 | $11,192 | $746 | $74,611 |
| Fees for Services Other | $63,497 | - | - | $63,497 |
| Pension Plan Contributions | $53,239 | $9,507 | $634 | $63,380 |
| All Other Expenses | $21,876 | $4,781 | - | $26,657 |
| Fees for Services Accounting | $1,425 | $21,641 | - | $23,066 |
| Insurance | $13,868 | $2,477 | $165 | $16,510 |
| Other Expenses | $13,342 | $2,355 | $635 | $15,697 |
| Advertising | $14,131 | $714 | - | $14,845 |
| Total Functional Expenses | $3,758,658 | $340,825 | $21,700 | $4,121,183 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $4,121,183 |
| Total Expenses per Audited Statements | $4,121,183 |
| Total Expenses per Form 990 | $4,121,183 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $4,400 |
| Professional Fundraising Fees | $0 |
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, 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 they are AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN HAYWARD, CALIFORNIA.”
Filing and Contact Details
Filer
- Filer Name
- Spectrum Community Services
- EIN
- 94-1748275
- Phone
- 5108810300
- Address
- 2621 Barrington Court, Hayward, CA 94545
Signing Officer
- Name
- Lara Calvert
- Title
- Executive Director
- Signed
- 2016-11-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Zaheer Siddiqui
- Formed
- 1971
- Legal Domicile
- CA
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 66
- Volunteers
- 40
Preparer
- Firm
- Regalia & Associates CPAs
- Address
- 103 Town Country Dr Ste K, Danville, CA 94526
- 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, 2016 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 2D: Other revenue amounts included in F/S but not included on form 990
“Released from restrictions $12500”
Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S
“Temp Restricted Contributions $12500”
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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/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
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| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
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| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 4171035 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 165 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2477 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13868 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16510 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 49567 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 791 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 791 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 517126 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1086515 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1036811 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1553937 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3256406 |
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| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 78372 |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 18318 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 102580 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 122119 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 746 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11192 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 62673 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 74611 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 201427 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2481 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 16277 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 229352 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 248110 |
| IRS990/OtherExpensesGrp/Desc | 0 | Direct materials |
| IRS990/OtherExpensesGrp/Desc | 1 | Occupancy in-kind |
| IRS990/OtherExpensesGrp/Desc | 2 | Equipment - expendable |
| IRS990/OtherExpensesGrp/Desc | 3 | Equipment rentals/maintenance |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 635 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1210 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2355 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1580778 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 18768 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 13342 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1582623 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 78372 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18768 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15697 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
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| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 199453 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1116934 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1329685 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1073 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16097 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 90145 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 107315 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 634 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 9507 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 53239 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 63380 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 337102 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 495720 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Zaheer Siddiqui |
| 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 | 3563563 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 25169 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 200491 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3563563 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 25169 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 200491 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | The Energy Program has two components, (1) Low Income Home Energy Assistance Program (LiHEAP) (cash assistance) providing credits on energy bills to over 5,500 households each year in Alameda County and, (2) Weatherization providing health, safety and improved energy efficiency measures in apartments, mobile homes and houses throughout Alameda County for income eligible residents. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 716774 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 407 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 2634180 |
| IRS990/PYOtherRevenueAmt | 0 | 16711 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 4319194 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 637251 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1781655 |
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| IRS990/QuidProQuoContributionsInd | 0 | false |
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| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 49852 |
| 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 | 3764054 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 775722 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1640324 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 4170244 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 5053086 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5445840 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4737961 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5316763 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 24723894 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 791 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 407 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 331 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1529 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 24723894 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
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| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 4170244 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 5053086 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5445840 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4737961 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 5316763 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 24723894 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 24725423 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| 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 | 83746 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 372673 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 456419 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4121183 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 953065 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 144453 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1097518 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 201427 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Prepaid expenses/work in progress |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 12500 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 12500 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 12500 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 12500 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4158535 |
| 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, 2016 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 | Released from restrictions $12500 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Temp Restricted Contributions $12500 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1036811 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 201427 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4121183 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4171035 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4171035 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4121183 |
| IRS990/ScheduleJRequiredInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,864,779
- Liabilities
- $608,373
- Net assets
- $3,256,406
- Revenue
- $4,171,035
- Expenses
- $4,121,183
- Net income
- $49,852