SPECTRUM COMMUNITY SERVICES: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: SPECTRUM COMMUNITY SERVICES (EIN 38-2882853)
Tax period: 2022-10-01 to 2023-09-30
Filed: 2024-06-24
IRS object ID: 202421769349300927
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-06-24T11:59:38-05:00	ReturnTs
Tax Period End	2023-09-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	390859910	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BAKER TILLY ADVISORY GROUP LP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2000 TOWN CENTER STE 1000	AddressLine1Txt
City	SOUTHFIELD	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48075	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-10-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	382882853	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SPECTRUM COMMUNITY SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SPEC	BusinessNameControlTxt
Phone	7344588759	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28303 JOY ROAD	AddressLine1Txt
City	WESTLAND	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	481855524	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSH SWANINGER	PersonNm
Person Title	PRESIDENT & CEO	PersonTitleTxt
Phone	7344588759	PhoneNum
Signature	2024-06-24	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOSH	PersonFirstNm
Person Last	SWANINGER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TROY E MARINE CPA	PreparerPersonNm
PTIN	P00187863	PTIN
Phone	2483727300	PhoneNum
Preparation	2024-06-24	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSH SWANINGER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28303 JOY ROAD	AddressLine1Txt
City	WESTLAND	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	481855524	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$35,176,492	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	HTTPS://WWW.SPECTRUMCS.ORG/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1988	FormationYr
Legal Domicile State	MI	LegalDomicileStateCd
Activity Or Mission	TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR THE DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS IN THE AREAS OF RESIDENTIAL, ENHANCED HEALTH AND SUPPORT COORDINATION; AND TO PROVIDE RESIDENTIAL SERVICES FOR MENTALLY IMPAIRED ADULTS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	854	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$13,410	PYContributionsGrantsAmt
CY Contributions Grants	$8,139	CYContributionsGrantsAmt
PY Program Service Revenue	$34,804,218	PYProgramServiceRevenueAmt
CY Program Service Revenue	$35,070,780	CYProgramServiceRevenueAmt
PY Investment Income	$81,648	PYInvestmentIncomeAmt
CY Investment Income	$65,616	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$34,899,276	PYTotalRevenueAmt
CY Total Revenue	$35,144,535	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$25,361,214	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$26,249,121	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,268,847	PYOtherExpensesAmt
CY Other Expenses	$8,089,736	CYOtherExpensesAmt
PY Total Expenses	$33,630,061	PYTotalExpensesAmt
CY Total Expenses	$34,338,857	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,269,215	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$805,678	CYRevenuesLessExpensesAmt
Total Assets BOY	$14,911,940	TotalAssetsBOYAmt
Total Assets EOY	$15,879,597	TotalAssetsEOYAmt
Total Liabilities BOY	$5,573,636	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,689,918	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,338,304	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,189,679	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR INTELLECTUALLY AND DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS IN THE AREAS OF RESIDENTIAL, ENHANCED HEALTH AND SUPPORT COORDINATION; AND TO PROVIDE RESIDENTIAL SERVICES FOR THE MENTALLY IMPAIRED ADULTS IN THE AREA OF RESIDENTIAL SERVICES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$22,286,812	ExpenseAmt
Revenue	$22,424,805	RevenueAmt
Desc	ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$6,357,720	ExpenseAmt
Revenue	$10,361,957	RevenueAmt
Desc	ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,862,258	ExpenseAmt
Revenue	$1,867,129	RevenueAmt
Desc	CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$1,640	ExpenseAmt
Revenue	$13,668	RevenueAmt
Desc	PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$1,640	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Revenue	$13,668	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$30,508,430	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	87	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	854	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FINANCIAL ONE ACCOUNTING INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7344538804	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	44744 HELM STREET	AddressLine1Txt
City	PLYMOUTH	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48170	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
GARY BRUHN
CHAIRPERSON	2.00	Yes (X)	Yes (X)	$0	$0	$0
NICHOLAS BROWN
VICE CHAIRPERSON	2.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTINE SHEARER
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
WINN WOLF
TREASURER	2.00	Yes (X)	Yes (X)	$0	$0	$0
JASON BAKER
DIRECTOR AND BOARD ADVOCATE	2.00	Yes (X)		$0	$0	$0
REV ROBERT LODGE
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JOSH SWANINGER
PRESIDENT & CEO	10.00		Yes (X)	$86,442	$167,707	$42,665	40.00
SHARON BLAIN
EXECUTIVE DIRECTOR	40.00		Yes (X)	$120,266	$0	$24,322

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$206,708	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$167,707	TotReportableCompRltdOrgAmt
Total Other Compensation	$66,987	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
PERSONAL ACCOUNTING SERVICES INC
20600 EUREKA STE 200	TAYLOR	MI	48180	ACCOUNTING	$603,172
FINANCIAL ONE ACCOUNTING
44744 HELM ST	PLYMOUTH	MI	48170	ACCOUNTING	$415,087
CORPORATE FLEET SERVICES INC
16322 WOODWARD AVE	HIGHLAND PARK	MI	48203	VEHICLE LEASES	$129,137
COMCAST INC
1701 JFK BLVD	PHILADELPHIA	PA	19103	COMMUNICATIONS	$125,678
LIFE THERAPEUTIC SOLUTIONS INC
PO BOX 1053	ADA	MI	49301	THERAPY	$110,053

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$8,139	AllOtherContributionsAmt
Total Contributions	$8,139	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	PROGRAM REVENUE - CONTRACTS	Desc
Business	624100	BusinessCd
Total Revenue Column	$35,070,780	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,070,780	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$35,070,780	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,547	TotalRevenueColumnAmt
Exclusion	$1,547	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$96,026	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$31,957	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$64,069	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$64,069	TotalRevenueColumnAmt
Exclusion	$64,069	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,144,535	TotalRevenueColumnAmt
Related Or Exempt Func Income	$35,070,780	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$65,616	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$234,498	TotalAmt
Management And General	$234,498	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$20,822,910	TotalAmt
Program Services	$19,568,598	ProgramServicesAmt
Management And General	$1,254,312	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$3,628,922	TotalAmt
Program Services	$3,450,588	ProgramServicesAmt
Management And General	$178,334	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,562,791	TotalAmt
Program Services	$1,452,242	ProgramServicesAmt
Management And General	$110,549	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,624	TotalAmt
Management And General	$3,624	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$291,498	TotalAmt
Management And General	$291,498	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$282,331	TotalAmt
Program Services	$185,787	ProgramServicesAmt
Management And General	$96,544	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,896,019	TotalAmt
Program Services	$1,827,776	ProgramServicesAmt
Management And General	$68,243	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$904,447	TotalAmt
Program Services	$719,188	ProgramServicesAmt
Management And General	$185,259	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$43,095	TotalAmt
Program Services	$27,599	ProgramServicesAmt
Management And General	$15,496	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$475,619	TotalAmt
Program Services	$329,043	ProgramServicesAmt
Management And General	$146,576	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$503,282	TotalAmt
Program Services	$429,032	ProgramServicesAmt
Management And General	$74,250	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONTRACTUAL AND CONSULT	$2,037,568	$1,207,577	$829,991
ROUTINE MAINTENANCE	$1,145,902	$998,713	$147,189
CONSUMABLE SUPPLIES	$245,483	$101,193	$144,290
RESIDENT MEDICAL	$156,372	$156,372

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$104,496	TotalAmt
Program Services	$54,722	ProgramServicesAmt
Management And General	$49,774	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$34,338,857	TotalAmt
Program Services	$30,508,430	ProgramServicesAmt
Management And General	$3,830,427	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,770	BOYAmt
EOY	$1,420	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,234,636	BOYAmt
EOY	$2,471,393	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$4,059,947	BOYAmt
EOY	$4,799,909	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$332,328	BOYAmt
EOY	$332,711	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,296,168	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,041,945	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,685,980	BOYAmt
EOY	$5,254,223	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,634,902	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$962,377	BOYAmt
EOY	$3,019,941	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$14,911,940	BOYAmt
EOY	$15,879,597	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$2,799,232	BOYAmt
EOY	$166,730	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$2,562,512	BOYAmt
EOY	$3,378,829	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$211,892	BOYAmt
EOY	$2,144,359	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,573,636	BOYAmt
EOY	$5,689,918	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,010,371	BOYAmt
EOY	$9,858,333	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$327,933	BOYAmt
EOY	$331,346	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,338,304	BOYAmt
EOY	$10,189,679	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$14,911,940	BOYAmt
EOY	$15,879,597	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$805,678	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$45,697	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consol And Sep Basis Fincl Stmt	Yes (X)	ConsolAndSepBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$33,226,079	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,798,375	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$33,218,191	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,817,628	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,070,780	CurrentTaxYearAmt
Total	$170,131,053	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$33,226,079	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$33,798,375	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$33,218,191	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$34,817,628	CurrentTaxYearMinus1YearAmt
Current Tax Year	$35,070,780	CurrentTaxYearAmt
Total	$170,131,053	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$170,131,053	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,665	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,360	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$12,235	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$51,301	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,547	CurrentTaxYearAmt
Total	$93,108	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$170,224,161	TotalSupportAmt
Public Support CY170	0.99950	PublicSupportCY170Pct
Public Support PY170	0.99950	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$844,574	OtherCostOrOtherBasisAmt
Book Value	$844,574	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,333,479	OtherCostOrOtherBasisAmt
Depreciation	$1,286,971	DepreciationAmt
Book Value	$4,046,508	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$102,870	OtherCostOrOtherBasisAmt
Depreciation	$91,212	DepreciationAmt
Book Value	$11,658	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,015,245	OtherCostOrOtherBasisAmt
Depreciation	$2,663,762	DepreciationAmt
Book Value	$351,483	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,254,223	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
RELATED PARTY RECEIVABLE	$866,450
RIGHT OF USE ASSETS	$2,153,491

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$3,019,941	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
CAPITAL LEASE OBLIGATION	$82,340
OPERATING LEASE OBLIGATION	$2,062,019

Field	Value	IRS element (for citing)
Total Liability	$2,144,359	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$35,190,232	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$45,697	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$45,697	RevenueNotReportedAmt
Revenue Subtotal	$35,144,535	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$35,144,535	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$34,338,857	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$34,338,857	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$34,338,857	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	SPECTRUM COMMUNITY SERVICES HAS RECEIVED NOTIFICATION THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND CORRESPONDING PROVISIONS OF STATE LAW. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	JOSH SWANINGER	PersonNm
Title	PRESIDENT & CEO	TitleTxt
Base Compensation Filing Org	$86,442	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$167,707	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$3,468	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$10,125	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$29,072	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$89,910	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$206,904	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	THE MEMBER ELECTS ALL DIRECTORS OF THE CORPORATION FROM AMONG NOMINATIONS PUT FORTH BY THE CORPORATION'S BOARD OF DIRECTORS. THE MEMBER APPOINTS THE CORPORATION'S PRESIDENT AND CHIEF EXECUTIVE OFFICER.
FORM 990, PART VI, SECTION A, LINE 7B	THE MEMBER APPROVES ALL SUBSTANTIVE ACTIONS, INCLUDING MERGERS/ACQUISITIONS, CONTRACTS, POLICIES, INVESTMENTS, AND ANY AMENDMENTS TO THE CORPORATION'S ARTICLES OF INCORPORATION AND BYLAWS.
FORM 990, PART VI, SECTION B, LINE 11B	THE 990 IS RECEIVED BY THE ORGANIZATION'S PRESIDENT AND EXECUTIVE DIRECTOR WHO REVIEW THE RETURN FOR ACCURACY. THE FORM 990 IS MADE AVAILABLE TO THE BOARD AFTER REVIEW. AFTER ANY CONCERNS ARE ADDRESSED, THE PRESIDENT SIGNS AND FILES THE RETURN.
FORM 990, PART VI, SECTION B, LINE 12C	THE BOARD HAS ADOPTED A CONFLICT OF INTEREST POLICY. THE BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THAT ARISES AT ANY POINT THROUGHOUT THE YEAR. THEY HAVE A DUTY TO DISCLOSE BEFORE ENTERING INTO A CONTRACT OR TRANSACTION WITH AN INTERESTED PERSON. THE REMAINING BOARD MEMBERS THEN DECIDE IF A CONFLICT EXISTS AND WHETHER TO ENGAGE IN THE TRANSACTION OR ARRANGEMENT. THE BOARD MEMBERS MUST COMPLETE A NEW CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE COMMITTEE ESTABLISHES REASONABLE COMPENSATION LEVELS ON A POSITION-BY-POSITION BASIS. THE COMMITTEE OBTAINS APPROPRIATE AND COMPARABLE COMPENSATION MARKET DATA INCLUDING DATA FROM SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS, AVAILABILITY OF SIMILAR SPECIALTIES IN THE GEOGRAPHIC AREA, AND INDEPENDENT COMPENSATION SURVEYS BY NATIONALLY RECOGNIZED INDEPENDENT FIRMS. THE COMMITTEE THEN RECOMMENDS SALARY INCREASE REASSESSMENTS BASED ON EXTERNAL AND INTERNAL EQUITY. ONCE THE COMPENSATION IS DETERMINED, THE BASIS FOR THE DETERMINATION OF THE REASONABLE COMPENSATION IS DOCUMENTED AND RETAINED BY THE CORPORATION.
FORM 990, PART VI, SECTION C, LINE 19	ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM LAST YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Direct Controlling NADirectControllingNACd	Controlled OrganizationControlledOrganizationInd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt
SPECTRUM HUMAN SERVICES INC
28303 JOY RD	WESTLAND	MI	48185	510154248	FAMILY	MI	501(C)(3)	LINE 10	N/A	0
SPECTRUM JUVENILE JUSTICE SERVICES INC
28303 JOY RD	WESTLAND	MI	48185	383215802	TREATMENT	MI	501(C)(3)	LINE 10		0	SPECTRUM HUMAN SERVICES INC
SPECTRUM CHILD & FAMILY SERVICES
28303 JOY RD	WESTLAND	MI	48185	260801554	CHILD & FAMILY SERVICES	MI	501(C)(3)	LINE 7		0	SPECTRUM HUMAN SERVICES INC
SPECTRUM PROPERTY SYSTEMS INC
28303 JOY RD	WESTLAND	MI	48185	382348810	PROPERTY	MI	501(C)(2)		N/A	0

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	PRIMACARE LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28303 JOY ROAD	AddressLine1Txt
City	WESTLAND	CityNm
State Abbreviation	MI	StateAbbreviationCd
ZIP	48185	ZIPCd

Field	Value	IRS element (for citing)
EIN	383151449	EIN
Primary Activities	THERAPY	PrimaryActivitiesTxt
Legal Domicile State	MI	LegalDomicileStateCd
Direct Controlling NA	N/A	DirectControllingNACd
Disproportionate Allocations	0	DisproportionateAllocationsInd
General Or Managing Partner	0	GeneralOrManagingPartnerInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (1)	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (1)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (1)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (1)	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd