Nonprofit · EIN 88-0637151
SPECTRUM SAILING
Tax-exempt · ISLE OF PALMS, SC 29451
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $262,207 | $112,653 | $149,554 | $374,088 | $0 | $374,088 |
| December 31, 2024 | 990 | $233,552 | $70,061 | $163,491 | $224,533 | $0 | $224,533 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $250,845
- Program service revenue
- $0
- Investment income
- $11,362
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $42,000
- Salaries, compensation and benefits (total)
- $42,000
- Professional fundraising fees
- $0
- Travel
- $25,522
- Program services (functional)
- $84,050
- Management and general (functional)
- $28,603
Balance sheet and other
- Total assets, start of year
- $224,533
- Total assets, end of year
- $374,088
- Total liabilities, end of year
- $0
- Net assets, end of year
- $374,088
- Gross receipts
- $262,207
- Employees
- 0
- Volunteers
- 137
- Year formed
- 2022
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Herman | Executive Director Trustee or director, Officer | 40 | $42,000 |
| Alwin Brunner | President and Director Trustee or director, Officer | 10 | $0 |
| William A Thurber | Treasurer and Director Trustee or director, Officer | 5 | $0 |
| Cate Muller | Director Trustee or director | 5 | $0 |
| William Faude | Director Trustee or director | 5 | $0 |
| Angela Geiger | Director Trustee or director | 5 | $0 |
| Abigail Lucas | Secretary and Director Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Herman | Executive Director Trustee or director, Officer | 40 | $20,000 |
| Alwin Brunner | President and Director Trustee or director, Officer | 10 | $0 |
| William Thurber | Treasurer and Director Trustee or director, Officer | 5 | $0 |
| Cate Muller | Director Trustee or director | 5 | $0 |
| Abigail Lucas | Secretary and Director Trustee or director, Officer | 5 | $0 |
| Angela Geiger | Director Trustee or director | 5 | $0 |
| William Faude | Director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1111, ISLE OF PALMS, SC 29451-1111
- In care of
- % SCOTT A HERMAN
- Mailing address (990-N for 2023)
- PO BOX 1111, Isle of Palms SC 29451
- Principal officer (990 for 2025)
- Scott Herman, 1397 Southern Magnolia Lane, Mount Pleasant, SC 29452
- Principal officer (990-N for 2023)
- Scott Herman, PO BOX 1111, IOP SC 29451
- Signed the 990
- Scott Herman, Executive Director
- Phone
- (847) 863-3059
- Website
- www.spectrumsailng.org
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.
Program accomplishments
- 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.Expenses $84,050 · revenue $250,845
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 88-0637151
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N99)
- Assets (IRS master file)
- $374,088
- Income (IRS master file)
- $262,207
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $262,207 | $112,653 | $374,088 | IRS |
| 990 | December 2024 | $233,552 | $70,061 | $224,533 | IRS |
| 990-N for 2023 Officer: Scott Herman | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Scott Herman | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-0637151).
Questions about SPECTRUM SAILING
- What is the EIN of SPECTRUM SAILING?
- The employer identification number (EIN) of SPECTRUM SAILING is 88-0637151.
- Is SPECTRUM SAILING tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to SPECTRUM SAILING tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECTRUM SAILING file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPECTRUM SAILING due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECTRUM SAILING last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPECTRUM SAILING?
- The 990 for the year ended December 31, 2025 names Scott Herman.
- Who are the officers and directors of SPECTRUM SAILING?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $42,000 (Scott Herman, Executive Director).
- How much revenue does SPECTRUM SAILING have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $262,207, expenses of $112,653 and total assets of $374,088 at year end.
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All nonprofits in ISLE OF PALMS · South Carolina · Recreation and sports