Spectrum Sailing

Nonprofit profile at a glance

EIN
880637151
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-N 2023
Location
Isle of Palms, SC, USA
Phone
8478633059
Rating
57
Verdict
MIXED
Rating confidence
Moderate
Sector
Recreation& Sports N.E.C.

Official website

Reported finances

Revenue
$262,207
Expenses
$112,653
Assets
$374,088
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Scott Herman (Executive Director)
  • Alwin Brunner (President and Director)

Highest reported compensation

  • Scott Herman (Executive Director): $42,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Spectrum Sailing provides maritime education, programming, and outreach for autistic individuals. Our free camps provide opportunities for skill development, social interaction, and confidence building. Sailing is our platform to positively impact the physical, mental, and social health of our participants.

What it reported doing in 2025

Spectrum Sailing conducted 12 free sailing camps nationwide during 2025. These camps provided programming and outreach to 240 autistic individuals, free of charge to their families. This programming provided opportunities for skill development, social interation, and confidence building, and positively impacted the physical, mental and social health of camp participants.

Operating model

Revenue model
Donor-supported. 96% 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

MIXED - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 44
  • Transparency & Controls: 92
  • Accountability: 16
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 35%; rating input score 35
  • Program expense ratio: 74.6%; rating input score 75
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: Limited
  • Governance controls: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 57%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 3.32; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 37.3%; rating input score 7; 7th percentile among comparable filings

Growth

  • Program expense growth: 32.8% per year; rating input score 100; 91st percentile among comparable filings
  • Revenue growth: 11.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 50% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 35% of revenue deployed · 74.6% of spending went to programs
  • Governance: 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $84K in reported program spending
  • Leadership: top reported pay $42K · 7 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 7/100.