2014-09-22T10:10:29-07:00 2014-06-30 Metz CPA PC 9201 N 25th Avenue Suite 170 Phoenix AZ 85021 990 2013-07-01 270184641 SWEETWATER SPECTRUM SWEE 7079963104 369 FIFTH STREET WEST UNIT A SONOMA CA 95476 DEIRDRE SHEERIN CEO 2014-09-22 true John S Metz CPA P01273993 6029446353 2013 2016-03-07 17:11:31Z DEIRDRE SHEERIN 369 FIFTH STREET WEST SONOMA CA 95476 2867502 false false X sweetwaterspectrum.org X 2009 CA TO PROVIDE ADULTS WITH AUTISM AN INNOVATIVE, SUPPORTIVE RESIDENTIAL COMMUNITY THAT CHALLENGES EACH INDIVIDUAL TO REACH HIS OR HER HIGHEST POTENTIAL. 8 8 4 0 1762520 2412975 3864 22423 4426 2563 179514 429541 1950324 2867502 0 0 104913 222916 0 259593 545510 873173 650423 1096089 1299901 1771413 10371107 10163294 5288025 3308799 5083082 6854495 TO PROVIDE ADULTS WITH AUTISM AN INNOVATIVE, SUPPORTIVE RESIDENTIAL COMMUNITY THAT CHALLENGES EACH INDIVIDUAL TO REACH HIS OR HER HIGHEST POTENTIAL. false false 698965 429541 WE HAVE BUILT FOR ADULTS WITH AUTISM AN ENVIRONMENT TYPICALLY NOT AVAILABLE TO THEMA PLACE WHERE THEY HAVE A SENSE OF COMMUNITY AND BELONGING. SWEETWATER SPECTRUM ATTEMPTS TO MAXIMIZE RESIDENTS INDIVIDUAL DEVELOPMENT AND INDEPENDENCE SO THEY CAN LIVE WITH BOTH PURPOSE AND DIGNITY WITH ACCESS TO A VARIETY OF OPPORTUNITIES. 698965 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false false false false false false false false true false false false false true false false false false false false false false false true 16 0 false 4 false false false false false false false true true false 0 false false false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false X SU-MOON PAIK 7079963104 369 FIFTH STREET WEST SONOMA CA 95476 CAROLYN KLEBANOFF President 15.00 0.00 X 0 0 0 SU-MOON PAIK Treasurer 10.00 0.00 X 0 0 0 JENIFER HARTWELL Secretary 10.00 0.00 X 0 0 0 MARK JACKSON Director 5.00 0.00 X 0 0 0 DOUG CARLSTON Director 5.00 0.00 X 0 0 0 DEBORAH CLEVELAND Director 5.00 0.00 X 0 0 0 DEBBIE LEVY Director 5.00 0.00 X 0 0 0 JIM ROGERS Director 5.00 0.00 X 0 0 0 DEIRDRE SHEERIN CEO/EX.DIRECTOR 40.00 0.00 X 95625 0 0 95625 0 false false false MIDSTATE CONSTRUCTION 1180 HOLD ROAD PETALUMA CA 94954 CONSTRUCTION 105227 1 2412975 191680 2412975 MISCELLANEOUS INCOME 22423 22423 22423 2563 2563 0 0 429541 429541 429541 429541 0 0 0 0 0 2867502 451964 2563 0 0 0 0 95615 39130 18828 37657 0 106800 32013 71736 3051 0 3835 1525 2310 16666 5636 7748 3282 0 19077 19077 19200 19200 0 0 0 53488 6586 21645 25257 2662 199 2463 0 0 0 83992 83992 3041 162 1244 1635 0 0 221638 106432 115206 0 290219 288024 2195 27795 12244 15551 OTHER OPERATING EXPENSES 55649 50962 1812 2875 EQUIPMENT RENTAL/MAINTENANCE 46933 42726 1543 2664 SUPPLIES 17991 12173 616 5202 FARM 14875 14345 530 16613 4341 7841 4431 1096089 698965 137531 259593 351346 708330 0 489299 102916 0 0 0 0 0 0 9751991 409803 9515981 9342188 0 0 0 0 14481 9860 10371107 10163294 20674 25677 18830 40004 1746120 1156152 3494601 2077216 7800 9750 5288025 3308799 X 4593783 6751579 489299 102916 5083082 6854495 10371107 10163294 1771413 X false true X true false X 463406 2445388 1021183 1762520 2412975 8105472 0 0 463406 2445388 1021183 1762520 2412975 8105472 0 8105472 4426 2563 6989 0 0 8112461 0.99910 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1455048 1455048 8211031 385462 7825569 85912 24341 61571 9342188 TENANT SECURITY DEPOSITS 9750 9750 X 2867502 2867502 2867502 1096089 1096089 1096089 Part X : FIN48 Footnote THE CORPORATION HAS IMPLEMENTED ASC 740-10, THE GENERALLY ACCEPTED ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. AS OF JUNE 30, 2014, THE CORPORATION HAD MADE NO CHANGES IN THE PURPOSE, CHARACTER OR METHOD OF OPERATIONS, AND THEREFORE THERE WERE NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CORPORATIONS FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEARS ENDED 2013, 2012 AND 2011 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. MARK JACKSON BOARD CONST/OP X 250000 127500 false true true DOUG CARLSTON BOARD CONST/OP X 602290 566152 false true true DEBORAH LAWSON CLEVELAND BOARD CONST/OP X 750000 false true true MORAN FAMILY TRUST FOUNDER CONST/OP X 500000 false true true DEBALMANN FOUNDER CONST/OP X 750000 462500 false true true 1156152 X 5 191680 FAIR MARKET VALUE false false false Form 990, Part VI, Line 11b: Form 990 Review Process THE FINANCE COMMITTEE OF THE CORPORATION IS RESPONSIBLE FOR THE TIMELY PREPARATION AND/OR SUPERVISION OF THE PREPARATION OF THE FORM 990. THE COMPLETED FORM 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS SUFFICIENTLY IN ADVANCE OF THE FILLING DEADLINE TO ENABLE A DETAILED AND CONSCIENTIOUS REVIEW BY ALL MEMBERS OF THE BOARD OF DIRECTORS. ALL QUESTIONS, CONCERNS, ETC. OF THE MEMBERS OF THE BOARD OR DIRECTORS WILL BE ADDRESSED BY THE CEO/EXECUTIVE DIRECTOR AND INCORPORATED INTO THE FORM AS APPROPRIATE. AFTER ALL OF THE INPUT FROM THE BOARD OF DIRECTORS HAS BEEN APPROPRIATELY ADDRESSED, SENIOR MANAGEMENT OF THE CORPORATION WILL FILE THE FINAL FORM 990 AS REQUIRED. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL AFFIRMATION AND DISCLOSURE STATEMENT NOTING ANY POTENTIAL/ACTUAL CONFLICTS OF INTEREST. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management THE COMPENSATION COMMITTEE CONSISTING OF AT LEAST TWO BOARD MEMBERS PERFORMS AN ANALYSIS OF APPROPRIATE COMPARABILITY DATA. THE COMMITTEE THEN MAKES A RECOMMENDATION TO THE FULL BOARD WHO HAS THE FINAL VOTE. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL REQUIRED GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST.