Spectrum Dance Theater FY2020 filing

Tax-deductible

Seattle, WA501(c)(3)Arts & CultureEIN 91-1263530

To maintain and sustain a professional dance company, school & community that contributes to the health & well-being of the community at large.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$194K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average surplus $4K a year · under 1% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$194K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
9
named funders · $472K
Looks good: 9 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$23K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
Spent
$1.1M
To programs
86%
Net assets
$512K
By yearFY2020–FY2025
Revenue
$1.4M
FY2020
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.2M
FY2023$937K
FY2024$931K
FY2025$1.1M
Expenses
$1.1M
FY2020
Expenses by fiscal year
FY2020$1.1M
FY2021$1.3M
FY2022$1.4M
FY2023$1.3M
FY2024$1.0M
FY2025$957K
Net assets
$512K
FY2020
Net assets by fiscal year
FY2020$512K
FY2021$579K
FY2022$423K
FY2023$98K
FY2024$52K
FY2025$210K

From the FY2020 Form 990 (year ending July 2020) · figures checked against the IRS filing · see the original

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Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2025 (typical filing lag)
Legal name (IRS)Hdr · item CSpectrum Dance Theater
EINHdr · item D91-1263530
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFOct 1989
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CSeattle, WA
NTEE classificationIRS BMFArts & Culture (A62Z)
WebsiteHdr · item Jwww.spectrumdance.org

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.86 Management & general $0.14 Fundraising $0.00
Program services86%$962K
Management & general14%$155K
Fundraising$2
Total functional expensesLn 25$1.1M

Finances

Money in and out, what it owns and owes

Spent on programs
86%
of spending reaches programs
Months of spending covered by cash
3.8mo
months of spending covered by cash and easy-to-sell investments
Surplus or deficit
+19%
as % of revenue, this year

Summary of the Filing

Part I · fiscal year 2020 · Form 990
Total assets
$535K
FY2020
Total assets by fiscal year
FY2020$535K
FY2021$710K
FY2022$477K
FY2023$150K
FY2024$92K
FY2025$260K
Total liabilities
$23K
FY2020
Total liabilities by fiscal year
FY2020$23K
FY2021$131K
FY2022$55K
FY2023$51K
FY2024$40K
FY2025$50K
Revenue less expensesPt I · Ln 19$253K
Total assetsPt X · Ln 16$535K
Spent on programsPt IX · col B86%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Balance Sheet

Part X · end of year
CashLn 1$355K
Total assetsLn 16$535K
Total liabilitiesLn 26$23K
Total net assetsLn 32$512K
Months of cash on handcomputed3.8

Statement of Revenue

Part VIII
Contributions & grants$1.1M · 78%
Program service revenue$303K · 22%
Contributions & grants78%$1.1M
Program service revenue22%$303K
Investment income$67
— government grantsLn 1e$124K
Total revenueLn 12$1.4M

Money in detail

Form 990 · FY2020 · each figure shown with the dollars behind it
Cash and giving out
Months of spending covered by cash
Cash and easy-to-sell investments $355K · Operating expenses/yr $1.1M
3.8 months
Where the money goes
Program services
Program services $962K · Total expenses $1.1M
86%
Management & General
Management & general $155K · Total expenses $1.1M
14%
Fundraising
Fundraising $2 · Total expenses $1.1M
<0.01%
Cost to raise $1
Fundraising expense $2 · Solicited contributions $943K
$0.00 to raise $1
Where the money comes from
Contribution dependence
Contributions & grants $1.1M · Total revenue $1.4M
78%
Government reliance
Government grants $124K · Total revenue $1.4M
9%
Earned-income share
Program service revenue $303K · Total revenue $1.4M
22%
Investment reliance
Investment income $67 · Total revenue $1.4M
<0.01%
Program self-sufficiency
Program service revenue $303K · Total expenses $1.1M
27%
Growth & trend
Revenue change from last year
This year $1.4M · Prior year —
No prior year on file
Net assets change over the year
End of year $512K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus or deficit, as % of revenue
Revenue $1.4M · Expenses $1.1M
+19%
Debts compared to what it owns
Total liabilities — · Total assets $535K
—
Net assets compared to what it owns
Net assets $512K · Total assets $535K
96%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $535K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Tera Beach · Reported title Executive Director · Highest reported compensation $113K · Total expenses $1.1M
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $708K · Total expenses $1.1M
63%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Spent on programs 86%——
Spent on management, % of spending 14%——
Fundraising cost, % of gifts <0.01%——

Straight from the Form 990 — descriptive, not an evaluation. A share is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Director
$112,583Pt VII · Sec A
Artistic Director
$81,250Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President/Treasurer
$0Pt VII · Sec A

Sharon Nyree Williams’s $92K as Interim Executive Director is at the 27th percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 4 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Tera Beach——$122,163$121,635$110,000$112,583
Sharon Nyree Williams$92,060$66,000————
Donald Byrd$75,191$85,000———$81,250
Stephanie Guiland$80,346$62,500————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 6Voting board membersPt VI · Ln 1a
  • 6Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13Yes
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Sustain a professional dance company, school, and community for public health and well-being.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

3 program services account for $962K of program spending, described in the organization's own filed words · FY2019.
01

Company

During the 2019-2020 season entitled Race and Climate Change performances included : Occurrence #8 and the Harlem Nutcracker Workshop Phase 1

$377Kprogram expense
02

General program

$363Kprogram expense
03

School

Over 350 students of all ages come through the studio or virtually to take one or more classes offered at Spectrum. Spectrum offers 40 classes a week which represents 50+ hours of instruction weekly, taught by over 20 faculty. Spectrum is open fifty weeks per year.

$222Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 9 funders →

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $1.1M$957K+18% 990 PDF
FY2024 $931K$1.0M-0.7% 990 PDF
FY2023 $937K$1.3M-24% 990 PDF
FY2022 $1.2M$1.4M-19% 990 PDF
FY2021 $1.5M$1.3M+11% 990 PDF
FY2020 Viewing $1.4M$1.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Full filing: Form 990 for FY2020

Every line we hold from the return, cited to its Part and line.
Part VIII · Statement of revenue $1,369,777 across 12 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$234,513
VIII-1d Related organizations$0
VIII-1e Government grants$124,080
VIII-1f All other contributions, gifts and grants$708,465
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,067,058
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $302,652 · Unrelated business $0 · Excluded from tax $0$302,652
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $0 · Excluded from tax $67$67
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $302,652 · Unrelated business $0 · Excluded from tax $67$1,369,777
Part IX · Statement of functional expenses $1,116,337 across 13 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $141,081 · Management $52,752$193,833
IX-7 Other salaries and wagesPrograms $436,603$436,603
IX-9 Other employee benefitsPrograms $23,194 · Management $6,757$29,951
IX-10 Payroll taxesPrograms $36,756 · Management $10,708$47,464
IX-11g Other fees for servicesPrograms $47 · Management $31,743$31,790
IX-12 Advertising and promotionPrograms $1,101 · Management $9,316$10,417
IX-13 Office expensesPrograms $14,930 · Management $19,673 · Fundraising $2$34,605
IX-16 OccupancyPrograms $6,785 · Management $16,178$22,963
IX-17 TravelPrograms $6,766 · Management $45 · Fundraising $0$6,811
IX-20 InterestManagement $1,307$1,307
IX-22 Depreciation, depletion and amortizationPrograms $14,538 · Management $957 · Fundraising $0$15,495
IX-23 InsuranceManagement $5,119$5,119
IX-24e All other expensesPrograms $279,979$279,979
IX-25 Total functional expensesPrograms $961,780 · Management $154,555 · Fundraising $2$1,116,337
Part X · Balance sheet $534,838 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $126,608$354,973
X-4 Accounts receivableStart of year $12,000$76,000
X-10c Land, buildings and equipment, netStart of year $119,360$103,865
X-16 Total assetsStart of year $308,096$534,838
X-25 Other liabilitiesStart of year $7,787$23,284
X-26 Total liabilitiesStart of year $49,982$23,284
X-27 Net assets without donor restrictionsStart of year $208,114$461,554
X-28 Net assets with donor restrictionsStart of year $50,000$50,000
X-32 Total net assets or fund balancesStart of year $258,114$511,554
X-33 Total liabilities and net assetsStart of year $308,096$534,838
Part XI · Reconciliation of net assets $511,554 net assets at year end
XI-1 Total revenue$1,369,777
XI-2 Total expenses$1,116,337
XI-3 Revenue less expenses$253,440
XI-4 Net assets at start of year$258,114
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$511,554

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2020IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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