Spectrum

Nonprofit profile at a glance

EIN
364950751
IRS 990 coverage
2021–2024
Forms available
Form 990 2024, Form 990-EZ 2020, Form 990-N 2019
Location
Spokane, WA, USA
Phone
5094160759
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
LGBT Centers

Official website

Reported finances

Revenue
$1,519,149
Expenses
$1,396,448
Assets
$505,821
Liabilities
$851

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • Lacrecia Hill (President)
  • Mandy Manning (Vice President)

Highest reported compensation

  • Vanessa Delgado (Director): $93,196 total reported compensation
  • Kiara January (Director): $90,133 total reported compensation
  • Anne Johnson (Director): $88,823 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Create a safe, intersectional intergenerational, LGBTQIA2S+ Community Gathering space that celebrates a resilient, healthy community through social connectedness and support, arts and culture, access to resources and leadership development.

What it reported doing in 2024

Educational Department: providing training, workshops, activities & professional development focused on identity, inclusion, and bias reduction. Our workshops are great for human resources, equity and inclusion, compliance, continuing education credits, personal enrichment and anyone looking for a deeper understanding of the intersection of identity in society.

Operating model

Revenue model
Donor-supported. 88% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 64
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.8%; rating input score 88
  • Program expense ratio: 95.6%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 1 of 7 controls in place; rating input score 14
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.1%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.36; rating input score 17; 17th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 78; 78th percentile among comparable filings
  • Officer compensation ratio: 29.9%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 50.1% per year; rating input score 100; 96th percentile among comparable filings
  • Revenue growth: 36.7% per year; rating input score 100; 94th percentile among comparable filings
  • Asset growth: 34.1% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 87.8% of revenue deployed · 95.6% of spending went to programs
  • Governance: 8 of 8 board members independent · 1 of 7 filing controls reported
  • Programs: 6 filed program accomplishments · $1.3M in reported program spending
  • Leadership: top reported pay $93K · 14 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2021 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 17/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Sustainability: Officer compensation ratio scored 7/100.