Form 990 for tax year 2022
Filed by SPECTRUM 360 A NEW JERSEY NONPROFIT CORPORATION.
Totals
- Total revenue
- $36,356,997
- Total expenses
- $35,794,634
- Contributions and grants received
- $539,608
- Grants paid
- $0
- Program service revenue
- $35,285,596
- Investment income
- $21,852
- Other revenue
- $509,941
- Total assets, end of year
- $34,828,292
- Total liabilities, end of year
- $23,777,216
- Net assets or fund balances, end of year
- $11,051,076
- Program services expenses (Part IX)
- $32,058,618
- Management and general expenses
- $3,371,705
- Fundraising expenses
- $364,311
- Program service expenses (Part III)
- $32,058,618
Program services were 89.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$900
-
1e · Government grants (contributions)
$94,517
-
1f · All other contributions, gifts and grants
$444,191
-
2a · Program service revenue: TUITION
total $24,812,391 · related or exempt $24,812,391
-
2b · Program service revenue: EXTRAORDINARY SERVICES
total $6,491,478 · related or exempt $6,491,478
-
2c · Program service revenue: ADULT PROGRAM FEES
total $3,724,656 · related or exempt $3,724,656
-
2d · Program service revenue: EXTRACURRICULAR FEES AND OTHER
total $154,709 · related or exempt $154,709
-
2e · Program service revenue: SCHOOL FOOD PROGRAM REVENUE
total $102,362 · related or exempt $102,362
-
3 · Investment income
total $9,990 · excluded $9,990
-
7a · Gross sales of assets other than inventory
securities $11,862
-
7b · Less cost or other basis and sales expenses
securities $0
-
7c · Gain or loss
securities $11,862
-
7d · Net gain or loss
total $11,862 · excluded $11,862
-
8a · Fundraising events: gross income
$587,816
-
8b · Fundraising events: direct expenses
$97,300
-
8c · Net income from fundraising events
total $490,516 · excluded $490,516
-
9a · Gaming: gross income
$19,425
-
9b · Gaming: direct expenses
$0
-
9c · Net income from gaming
total $19,425 · excluded $19,425
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $316,545 · management and general $316,545
-
7 · Other salaries and wages
total $19,478,602 · program services $18,050,392 · management and general $1,211,872 · fundraising $216,338
-
8 · Pension plan contributions
total $1,069,961 · program services $975,239 · management and general $78,200 · fundraising $16,522
-
9 · Other employee benefits
total $3,932,224 · program services $3,697,531 · management and general $190,317 · fundraising $44,376
-
10 · Payroll taxes
total $1,590,888 · program services $1,488,939 · management and general $85,247 · fundraising $16,702
-
11b · Fees: legal
total $164,390 · management and general $164,390
-
11c · Fees: accounting
total $297,235 · management and general $297,235
-
11f · Fees: investment management
total $2,917 · management and general $2,917
-
11g · Fees: other
total $2,609,587 · program services $2,131,672 · management and general $469,393 · fundraising $8,522
-
12 · Advertising and promotion
total $50,395 · program services $1,826 · management and general $48,569
-
13 · Office expenses
total $1,234,531 · program services $1,041,998 · management and general $165,344 · fundraising $27,189
-
14 · Information technology
total $101,040 · program services $20,160 · management and general $80,880
-
16 · Occupancy
total $2,954,511 · program services $2,792,685 · management and general $149,542 · fundraising $12,284
-
17 · Travel
total $168,106 · program services $166,278 · management and general $1,826 · fundraising $2
-
19 · Conferences, conventions and meetings
total $136,792 · program services $130,724 · management and general $5,078 · fundraising $990
-
20 · Interest
total $416,009 · program services $401,152 · management and general $14,857
-
22 · Depreciation, depletion and amortization
total $1,067,092 · program services $1,039,370 · management and general $27,722
-
23 · Insurance
total $61,071 · program services $40,492 · management and general $20,579
-
24a · Other expenses: FIELD TRIPS
total $43,676 · program services $43,676
-
24b · Other expenses: MEMBERSHIPS AND DUES
total $38,400 · program services $11,169 · management and general $26,981 · fundraising $250
-
24c · Other expenses: MISCELLANEOUS
total $34,747 · management and general $13,611 · fundraising $21,136
-
24d · Other expenses: AMORTIZATION OF LOAN CO
total $14,382 · program services $13,782 · management and general $600
-
24e · All other expenses
total $11,533 · program services $11,533
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $5,169,718 · end of year $2,688,055
-
2 · Savings and temporary cash investments
beginning of year $1,091,105 · end of year $993,475
-
3 · Pledges and grants receivable
beginning of year $17,900 · end of year $1,700
-
4 · Accounts receivable
beginning of year $2,868,409 · end of year $3,595,041
-
9 · Prepaid expenses and deferred charges
beginning of year $520,841 · end of year $475,145
-
10a · Land, buildings and equipment: cost or other basis
$39,961,636
-
10b · Land, buildings and equipment: accumulated depreciation
$14,242,634
-
10c · Land, buildings and equipment, net
beginning of year $12,937,696 · end of year $25,719,002
-
11 · Investments: publicly traded securities
beginning of year $281,829 · end of year $308,157
-
15 · Other assets
beginning of year $847,825 · end of year $1,047,717
-
17 · Accounts payable and accrued expenses
beginning of year $2,882,200 · end of year $2,769,785
-
19 · Deferred revenue
beginning of year $53,192 · end of year $57,541
-
23 · Secured mortgages and notes payable
beginning of year $10,320,972 · end of year $18,163,658
-
25 · Other liabilities
beginning of year $175,000 · end of year $2,786,232
-
27 · Net assets without donor restrictions
beginning of year $9,855,328 · end of year $10,514,244
-
28 · Net assets with donor restrictions
beginning of year $448,631 · end of year $536,832
Mission and programs · 2022
Mission
SPECTRUM360'S PROVIDES PEOPLE WITH AUTISM AND THOSE WITH RELATED CHALLENGES THE SPECIALIZED PROGRAMS AND SUPPORTS THEY NEED TO REALIZE THEIR ASPIRATIONS, LEAD THRIVING LIVES, AND FULLY ENGAGE WITH THEIR FAMILIES AND IN THEIR COMMUNITIES.
-
SPECTRUM 360: LOWER SCHOOL EDUCATION OF DISABLED CHILDREN WHO HAVE BEEN CLASSIFIED AS PRESCHOOL DISABLED,EMOTIONALLY DISTUREBED OR AUTISTIC.
Expenses $12,943,946 · Revenue $14,264,349
-
SPECTRUM 360: UPPER SCHOOL- EDUCATION OF DISABLED CHILDREN WHO HAVE BEEN CLASSIFIED AS EMOTIONALLY DISTURBED OR AUTISTIC.
Expenses $15,240,960 · Revenue $17,141,882
-
INDEPENDENCE 360- ADULT PROGRAM FOR ADULTS WITH DISABILITIES
Expenses $3,577,948 · Revenue $3,724,656
-
AFTERSCHOOL PROGRAM, RESPITE PROGRAM, CAMP, FILM ACADEMY, CULINARY PROGRAM, AND OTHER MISCELLANEOUS PROGRAMS FOR INDIVIDUALS WITH DISABILITIES.
Expenses $295,764 · Revenue $154,709
As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Michael J Reimer EsqMICHAEL J REIMER ESQ
BOARD MEMBER - PRESIDENT
- Total calculated
- $0
- Hours/week
- 1
-
Kristen OlsonKRISTEN OLSON
BOARD MEMBER - VICE PRES
- Total calculated
- $0
- Hours/week
- 1
-
Jonah ZimilesJONAH ZIMILES
BOARD MEMBER - VICE PRES
- Total calculated
- $0
- Hours/week
- 1
-
Gregg CuvinGREGG CUVIN
BOARD MEMBER- TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Adam G LipkinADAM G LIPKIN
BOARD MEMBER - SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Kenneth M Blumberg DDSKENNETH M BLUMBERG DDS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Jyothish DanielJYOTHISH DANIEL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Vincent M HowellVINCENT M HOWELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Wayne MandelWAYNE MANDEL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Marc ReimerMARC REIMER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
T Cochleen SandsT COCHLEEN SANDS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
E Belvin WilliamsE BELVIN WILLIAMS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Joseph BakerJOSEPH BAKER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Lynda Sun LeeLYNDA SUN LEE
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Joel ShermanJOEL SHERMAN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Timothy P O'BrienTIMOTHY P O'BRIEN
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Ken BergerKEN BERGER
EXECUTIVE DIRECTOR/CEO
- Total calculated
- $292,948
- From this org
- $249,096
- From related orgs
- $0
- Other
- $43,852
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $249,096
- Bonus
- $0
- Other
- $0
- Deferred
- $12,950
- Nontaxable benefits
- $30,902
- Filer's total
- $292,948
-
Danielle M TaylorDANIELLE M TAYLOR
ASSISTANT DIRECTOR/COO
- Total calculated
- $190,669
- From this org
- $167,084
- From related orgs
- $0
- Other
- $23,585
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $167,084
- Bonus
- $0
- Other
- $0
- Deferred
- $8,798
- Nontaxable benefits
- $14,787
- Filer's total
- $190,669
-
Tara HayekTARA HAYEK
PRINCIPAL PRIMARY SCHOOL
- Total calculated
- $203,592
- From this org
- $157,704
- From related orgs
- $0
- Other
- $45,888
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $157,704
- Bonus
- $0
- Other
- $0
- Deferred
- $30,854
- Nontaxable benefits
- $15,034
- Filer's total
- $203,592
-
Lynn MuirLYNN MUIR
PRINCIPAL HIGH SCHOOL
- Total calculated
- $204,577
- From this org
- $155,077
- From related orgs
- $0
- Other
- $49,500
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $155,077
- Bonus
- $0
- Other
- $0
- Deferred
- $18,673
- Nontaxable benefits
- $30,827
- Filer's total
- $204,577
-
Stacy SarraSTACY SARRA
BUSINESS MANAGER
- Total calculated
- $179,964
- From this org
- $143,331
- From related orgs
- $0
- Other
- $36,633
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $143,331
- Bonus
- $0
- Other
- $0
- Deferred
- $12,624
- Nontaxable benefits
- $24,009
- Filer's total
- $179,964
-
Rahiem DawseyRAHIEM DAWSEY
EDUCATIONAL FACILITIES MAN
- Total calculated
- $173,700
- From this org
- $150,536
- From related orgs
- $0
- Other
- $23,164
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $150,536
- Bonus
- $0
- Other
- $0
- Deferred
- $20,578
- Nontaxable benefits
- $2,586
- Filer's total
- $173,700
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 2 · Substantiation required before reimbursing expenses
- 3 · Compensation committee
- 3 · Written employment contract
- 3 · Compensation survey or study
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2022
- Filed
- 6 March 2024
- IRS schema version
- 2022v5.0
- Source object
- 202400669349301545
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