Spectrum Community Services

Nonprofit profile at a glance

EIN
941748275
IRS 990 coverage
2013–2024
Forms available
Form 990 2024
Location
Hayward, CA, USA
Phone
5108810300
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Human Service Organizations

Official website

Reported finances

Revenue
$8,006,870
Expenses
$7,571,325
Assets
$5,734,620
Liabilities
$1,608,493

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

Leadership & pay

11 people listed

Executive titles in this filing

  • EILEEN NG (PRESIDENT)
  • DEBORAH COX (VICE PRESIDENT)
  • LARA CALVERT (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LARA CALVERT (EXECUTIVE DIRECTOR): $168,321 total reported compensation
  • THOMAS ALBRECHT (DIRECTOR OF ENERGY SERVICE): $146,533 total reported compensation
  • CARYL MAHAR (DEVELOPMENT DIRECTOR): $131,748 total reported compensation

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

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.

What it reported doing in 2024

The energy program has two components: (1) utility assistance for households experiencing low income by providing credits on energy and/or water bills in alameda county and (2) weatherization for households experiencing low income by providing health, safety, and improved energy efficiency measures in apartments, mobile homes, and houses throughout alameda county.

Operating model

Revenue model
Grant-funded. 83% of the money available for current operations came from government grants.
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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 74
  • Accountability: 100
  • Sustainability: 41
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 82.3%; rating input score 82
  • Program expense ratio: 86.9%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 5.4%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 4% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: 4.1% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 4.9% per year; rating input score 100; 34th percentile among comparable filings

Details

  • Where the money goes: 82.3% of revenue deployed · 86.9% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $6.6M in reported program spending
  • Leadership: top reported pay $168K · 11 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 11 filing years from 2013 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.

  • Review — Sustainability: Operating margin scored 52/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.