Sphere Institute FY2020 filing

Tax-deductible

Burlingame, CA501(c)(3)Social ScienceEIN 91-1748201Revenue $35.0M in FY2020

On file with the IRSsphereinstute.org500 Airport Blvd Ste 340, 94010-1934 · Burlingame, CATax-exempt since Jul 1997Publicly supported charity — 170(b)(1)(A)(vi)

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The mission is to innovate and improve the data and information provided to policy makes at the federal, state, and local levels who design, change, and implement healthcare and social policies.

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
$3.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $500K a year · 2% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$3.3M
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5.9M
26% of total assets
Looks good: liabilities are 26% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 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
$35.0M
Spent
$33.2M
To programs
96%
Net assets
$16.6M
By yearFY2020–FY2024
Revenue
$35.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$35.0M
FY2021$38.9M
FY2022$45.5M
FY2023$755K
FY2024$1.8M
Expenses
$33.2M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$33.2M
FY2021$38.7M
FY2022$45.5M
FY2023$541K
FY2024$1.6M
Net assets
$16.6M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$16.6M
FY2021$16.8M
FY2022$16.7M
FY2023$18.5M
FY2024$18.9M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jul 1997.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $32.0M Management & general 4% · $1.2M

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

25 people listed on the 990; $3.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
Finance Director
$220,307Pt VII · Sec A
Research Leader
$212,394Pt VII · Sec A
Research Leader
$188,471Pt VII · Sec A
Research Leader
$182,463Pt VII · Sec A
Research Leader
$181,377Pt VII · Sec A
Research Leader
$180,496Pt VII · Sec A
Research Leader
$175,334Pt VII · Sec A
Research Leader
$171,746Pt VII · Sec A

Gregory Boro’s $244K as Director of Business Operations is at the 75th percentile of top reported officer pay among 146 $1–10M social science 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 · 8 named individuals · Part VII

NameFY2022FY2021FY2020
Gregory Boro$243,862$227,517$220,307
Jonathan Stanton$228,783$226,445$212,394
Maria Del Mar Jauregui Vazquez$216,392$221,177—
Jeffrey S Carwile$212,012$194,351—
Bruno Garcia$205,810—$171,746
Edward Sung$197,361—$158,263
Binglie Luo$195,565—$150,650
Amy Brehm—$194,943—

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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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Improves data for policymakers shaping healthcare and social programs.

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3 programs · $32.0M · in their own filed words · FY2020
01

Health Policy and Social Infrastructure

In conjunction with its related organization, Acumen, LLC, The SPHERE Institute offers The Center for Medicare and Medicaid Services and other federal agency The National Institutes of Health, a powerful policy analysis providing specific impartial advice and context evaluation for policy formation. We also conducted work for the U.S.

$32.0Mprogram expense
02

(Cont. from 4a). Social, labor, and family policies. SPHERE conducts ongoing projects for the California Department of Social Services. SPHERE makes ongoing research projects on home visitaions, foster youth. SPHERE has created a deep analysis of health and social trends in the U.S.

Pt IX · col B
03

(Cont. from 4a). Social, labor, and child welfare policies. The SPHERE Institute conducts projects for the California Department of Social Services and for the Department of Development Services. These projects are done in the Santa Clara and San Bernadino Counties.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$35.0M
Ln 12
Fees for servicesLn 2g$34.9M
Investment incomeLn 3$82K
Money outPt IX
$33.2M
Ln 25
Programscol B$32.0M
Managementcol C$1.2M
Owns and owesPt X
$16.6M
net assets · Ln 32
Cash and savingsLn 1–2$4.5M
Total assetsLn 16$22.5M
LiabilitiesLn 26$5.9M
PeoplePt VI, VII
25
listed · VII A
PaidVII A24
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$34.9M
Investment incomeLn 3$82K
Total revenueLn 12$35.0M
Assets in detailPt X, end of year
CashLn 1$1.2M
SavingsLn 2$3.3M
Cash and savings togetherLn 1–2$4.5M
InvestmentsLn 11–13$6.2M
Other assetsLn 15$100K
Total assetsLn 16$22.5M
LiabilitiesLn 26$5.9M
Net assetsLn 32$16.6M
OperationsPt I, VI
EmployeesI 5323
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$6.1M$4.5M
InvestmentsLn 11–13$5.2M$6.2M
Total assetsLn 16$19.5M$22.5M
LiabilitiesLn 26$4.7M$5.9M
Net assetsLn 32$14.8M$16.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$3.3M$3.0M$220K$0
Pay of disqualified personsLn 6$0$0$0$0
Other salaries and wagesLn 7$19.9M$19.9M$0$0
Pension plan contributionsLn 8$408K$382K$26K$0
Other employee benefitsLn 9$2.1M$2.1M$3K$0
Payroll taxesLn 10$1.6M$1.6M$12K$0
Management feesLn 11a$79K$0$79K$0
Legal feesLn 11b$551K$0$551K$0
Accounting feesLn 11c$122K$0$122K$0
Lobbying feesLn 11d$0$0$0$0
Professional fundraising feesLn 11e$0$0
Investment management feesLn 11f$0$0$0$0
Other fees for servicesLn 11g$673K$672K$1K$0
Advertising and promotionLn 12$0$0$0$0
Office expensesLn 13$13K$13K$127$0
Information technologyLn 14$11K$11K$0$0
OccupancyLn 16$122K$104K$18K$0
TravelLn 17$20K$17K$2K$0
Travel and entertainment for public officialsLn 18$0$0$0$0
Payments to affiliatesLn 21$4.2M$4.2M$0$0
InsuranceLn 23$153K$16K$138K$0
Other expenses (24a–d)Ln 24$15K$11K$4K$0
All other expensesLn 24e$1K$0$1K$0
Total functional expensesLn 25$33.2M$32.0M$1.2M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.8M$1.6M$225K$18.9M 990 PDF
FY2023 $755K$541K$215K$18.5M 990 PDF
FY2022 $45.5M$45.5M$49K$16.7M 990 PDF
FY2021 $38.9M$38.7M$196K$16.8M 990 PDF
FY2020 Viewing $35.0M$33.2M$1.8M$16.6M 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
See the full FY2020 990 (6 parts)
Part I · Summary $35,028,299 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $29,167,281$34,946,118
I-10 Investment incomePrior year $81,058$82,181
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $29,248,339$35,028,299
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $22,919,840$27,264,541
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $5,983,871$5,948,998
I-18 Total expensesPrior year $28,903,711$33,213,539
I-19 Revenue less expensesPrior year $344,628$1,814,760
Part VI · Governance 4 of 6 board members independent, no flags
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $35,028,299 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$34,946,118
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$82,181
VIII-12 Total revenueRelated to mission $35,028,299 · Unrelated business $0 · Excluded from tax $0$35,028,299
Part IX · Statement of functional expenses $33,213,539 across 23 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $3,032,992 · Management $220,307 · Fundraising $0$3,253,299
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $19,936,706 · Management $0 · Fundraising $0$19,936,706
IX-8 Pension plan contributionsPrograms $381,628 · Management $25,992 · Fundraising $0$407,620
IX-9 Other employee benefitsPrograms $2,096,856 · Management $3,194 · Fundraising $0$2,100,050
IX-10 Payroll taxesPrograms $1,554,951 · Management $11,915 · Fundraising $0$1,566,866
IX-11a Management feesPrograms $0 · Management $79,395 · Fundraising $0$79,395
IX-11b Legal feesPrograms $0 · Management $551,411 · Fundraising $0$551,411
IX-11c Accounting feesPrograms $0 · Management $121,978 · Fundraising $0$121,978
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $672,263 · Management $1,028 · Fundraising $0$673,291
IX-12 Advertising and promotionPrograms $0 · Management $0 · Fundraising $0$0
IX-13 Office expensesPrograms $12,615 · Management $127 · Fundraising $0$12,742
IX-14 Information technologyPrograms $11,464 · Management $0 · Fundraising $0$11,464
IX-16 OccupancyPrograms $103,724 · Management $18,032 · Fundraising $0$121,756
IX-17 TravelPrograms $17,371 · Management $2,440 · Fundraising $0$19,811
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $4,187,534 · Management $0 · Fundraising $0$4,187,534
IX-23 InsurancePrograms $15,665 · Management $137,680 · Fundraising $0$153,345
IX-24 Other expenses (24a–d)Programs $11,103 · Management $3,727 · Fundraising $0$14,830
IX-24e All other expensesPrograms $0 · Management $1,441 · Fundraising $0$1,441
IX-25 Total functional expensesPrograms $32,034,872 · Management $1,178,667 · Fundraising $0$33,213,539
Part X · Balance sheet $22,544,496 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $1,581,037$1,180,739
X-2 Savings and temporary cash investmentsStart of year $4,553,762$3,346,602
X-4 Accounts receivableStart of year $8,013,237$11,666,855
X-12 Other securitiesStart of year $5,250,000$6,250,000
X-15 Other assetsStart of year $100,300$100,300
X-16 Total assetsStart of year $19,498,336$22,544,496
X-17 Accounts payable and accrued expensesStart of year $1,210,336$1,785,583
X-24 Unsecured notes and loans payableStart of year $1,506,227$1,673,185
X-25 Other liabilitiesStart of year $1,979,883$2,469,078
X-26 Total liabilitiesStart of year $4,696,446$5,927,846
X-32 Total net assets or fund balancesStart of year $14,801,890$16,616,650
X-33 Total liabilities and net assetsStart of year $19,498,336$22,544,496
Part XI · Reconciliation of net assets $16,616,650 net assets at year end
XI-1 Total revenue$35,028,299
XI-2 Total expenses$33,213,539
XI-3 Revenue less expenses$1,814,760
XI-4 Net assets at start of year$14,801,890
XI-10 Net assets at end of year$16,616,650

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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