SPECTRUM COMMUNITY SERVICES: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SPECTRUM COMMUNITY SERVICES (EIN 38-2882853)
- Tax period
- 2023-10-01 to 2024-09-30
- Filed
- 2025-05-13
- IRS object ID
- 202531339349301793
- Schema version
- 2023v6.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-05-13T08:54:37-05:00 | ReturnTs |
| Tax Period End | 2024-09-30 | 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 | 1000 TOWN CENTER STE 2700 | AddressLine1Txt |
| City | SOUTHFIELD | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48075 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-10-01 | 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 | 2025-05-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | 2025-05-12 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $37,554,234 | 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 | 921 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,139 | PYContributionsGrantsAmt |
| CY Contributions Grants | $11,854 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $35,070,780 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $37,449,689 | CYProgramServiceRevenueAmt |
| PY Investment Income | $65,616 | PYInvestmentIncomeAmt |
| CY Investment Income | $90,290 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $35,144,535 | PYTotalRevenueAmt |
| CY Total Revenue | $37,551,833 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $500,000 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $26,249,121 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $27,040,062 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,089,736 | PYOtherExpensesAmt |
| CY Other Expenses | $8,944,726 | CYOtherExpensesAmt |
| PY Total Expenses | $34,338,857 | PYTotalExpensesAmt |
| CY Total Expenses | $36,484,788 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $805,678 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,067,045 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $15,879,597 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,908,840 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,689,918 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,631,257 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,189,679 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,277,583 | 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 | Yes (1) | SignificantChangeInd |
| Expense | $24,013,363 | ExpenseAmt |
| Grant | $21,503 | GrantAmt |
| Revenue | $24,857,973 | 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 | $6,547,770 | ExpenseAmt |
| Grant | $478,497 | GrantAmt |
| Revenue | $10,430,834 | 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 | $2,176,942 | ExpenseAmt |
| Revenue | $2,160,882 | RevenueAmt |
| Desc | CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $32,738,075 | 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 | Yes (1) | 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 | 104 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 921 | 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 (11 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 | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| 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 ADVOCAT | 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) | $104,591 | $212,352 | $42,710 | 40.00 | ||
| SHARON BLAIN | ||||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $159,896 | $0 | $25,294 | |||
| MONICA SALINGUE | ||||||||
| COO | 40.00 | Yes (X) | $104,332 | $0 | $26,639 | |||
| MABLE HEYN | ||||||||
| DIRECT CARE WORKER (SEE SCH O) | 100.00 | $176,588 | $0 | $10,151 | Yes (X) | |||
| TABITHA ANN ELLIS HARRIS | ||||||||
| DIRECT CARE WORKER (SEE SCH O) | 100.00 | $172,712 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $718,119 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $212,352 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $104,794 | 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 | $508,794 |
| 495 HOME IMPROVEMENT LLC | |||||
| PO BOX 88274 | GRAND RAPIDS | MI | 49518 | MAINTENANCE & REPAIRS | $402,653 |
| FINANCIAL ONE ACCOUNTING | |||||
| 44744 HELM ST | PLYMOUTH | MI | 48170 | ACCOUNTING | $380,038 |
| CORPORATE FLEET SERVICES INC | |||||
| 16322 WOODWARD AVE | HIGHLAND PARK | MI | 48203 | VEHICLE LEASES | $127,600 |
| LIFE THERAPEUTIC SOLUTIONS INC | |||||
| PO BOX 1053 | ADA | MI | 49301 | THERAPY | $126,506 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $11,854 | AllOtherContributionsAmt |
| Total Contributions | $11,854 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM REVENUE - CONTRACTS | Desc |
| Business | 624100 | BusinessCd |
| Total Revenue Column | $37,449,689 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,449,689 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $37,449,689 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $76,052 | TotalRevenueColumnAmt |
| Exclusion | $76,052 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $16,639 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,401 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $14,238 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,238 | TotalRevenueColumnAmt |
| Exclusion | $14,238 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $37,551,833 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $37,449,689 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $90,290 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500,000 | TotalAmt |
| Program Services | $500,000 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,677 | TotalAmt |
| Management And General | $783,677 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,435,430 | TotalAmt |
| Program Services | $20,778,103 | ProgramServicesAmt |
| Management And General | $657,327 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,183,037 | TotalAmt |
| Program Services | $3,050,304 | ProgramServicesAmt |
| Management And General | $132,733 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,637,918 | TotalAmt |
| Program Services | $1,530,341 | ProgramServicesAmt |
| Management And General | $107,577 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,884 | TotalAmt |
| Management And General | $4,884 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $327,744 | TotalAmt |
| Management And General | $327,744 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,453 | TotalAmt |
| Program Services | $161,422 | ProgramServicesAmt |
| Management And General | $107,031 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,278,686 | TotalAmt |
| Program Services | $2,032,213 | ProgramServicesAmt |
| Management And General | $246,473 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $791,872 | TotalAmt |
| Program Services | $698,837 | ProgramServicesAmt |
| Management And General | $93,035 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,350 | TotalAmt |
| Management And General | $1,350 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $378,039 | TotalAmt |
| Program Services | $247,260 | ProgramServicesAmt |
| Management And General | $130,779 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $527,082 | TotalAmt |
| Program Services | $446,949 | ProgramServicesAmt |
| Management And General | $80,133 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| OTHER START UP | $1,329,604 | $1,329,604 | |
| ROUTINE MAINTENANCE | $1,117,049 | $956,115 | $160,934 |
| ALL OTHER EXPENSES | $729,184 | $543,666 | $185,518 |
| CONTRACTUAL AND CONSULT | $716,914 | $716,914 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $473,865 | TotalAmt |
| Program Services | $463,261 | ProgramServicesAmt |
| Management And General | $10,604 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,484,788 | TotalAmt |
| Program Services | $32,738,075 | ProgramServicesAmt |
| Management And General | $3,746,713 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,420 | BOYAmt |
| EOY | $15,394 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,471,393 | BOYAmt |
| EOY | $3,405,188 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,799,909 | BOYAmt |
| EOY | $4,685,638 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $332,711 | BOYAmt |
| EOY | $262,896 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $9,326,199 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,312,303 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,254,223 | BOYAmt |
| EOY | $5,013,896 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,019,941 | BOYAmt |
| EOY | $3,525,828 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,879,597 | BOYAmt |
| EOY | $16,908,840 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $166,730 | BOYAmt |
| EOY | $117,334 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,378,829 | BOYAmt |
| EOY | $3,926,356 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,144,359 | BOYAmt |
| EOY | $1,587,567 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,689,918 | BOYAmt |
| EOY | $5,631,257 | 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 | $9,858,333 | BOYAmt |
| EOY | $10,942,768 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $331,346 | BOYAmt |
| EOY | $334,815 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,189,679 | BOYAmt |
| EOY | $11,277,583 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,879,597 | BOYAmt |
| EOY | $16,908,840 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,067,045 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $20,859 | 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 | $33,798,375 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,218,191 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,817,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,070,780 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,449,689 | CurrentTaxYearAmt |
| Total | $174,354,663 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $33,798,375 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $33,218,191 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,817,628 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $35,070,780 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37,449,689 | CurrentTaxYearAmt |
| Total | $174,354,663 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $174,354,663 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $17,360 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $12,235 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $51,301 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,547 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $76,052 | CurrentTaxYearAmt |
| Total | $158,495 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $174,513,158 | TotalSupportAmt |
| Public Support CY170 | 0.99910 | 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 | $5,338,448 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,436,208 | DepreciationAmt |
| Book Value | $3,902,240 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $116,980 | OtherCostOrOtherBasisAmt |
| Depreciation | $95,405 | DepreciationAmt |
| Book Value | $21,575 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,026,197 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,780,690 | DepreciationAmt |
| Book Value | $245,507 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,013,896 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RELATED PARTY RECEIVABLE | $1,842,962 |
| RIGHT OF USE ASSETS | $1,682,866 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,525,828 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CAPITAL LEASE OBLIGATION | $16,679 |
| OPERATING LEASE OBLIGATION | $1,570,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,587,567 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $37,572,692 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $20,859 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $20,859 | RevenueNotReportedAmt |
| Revenue Subtotal | $37,551,833 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $37,551,833 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $36,484,788 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $36,484,788 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $36,484,788 | 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, 2024 AND 2023, 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 I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECTRUM HUMAN SERVICES INC | 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) |
|---|---|---|
| Recipient EIN | 510154248 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $500,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | ENHANCE THE INITIATIVES AND SERVICES THAT ARE AT THE CORE OF SPECTRUM HUMAN SERVICES MISSION. | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THERE ARE NO RESTRICTIONS OR REPORTING REQUIREMENTS PLACED ON THE $500,000 GRANT TO SHS. | 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 (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JOSH SWANINGER | ||||||||||||||
| PRESIDENT & CEO | $104,591 | $212,352 | $0 | $0 | $0 | $0 | $3,474 | $10,164 | $0 | $29,072 | $108,065 | $251,588 | $0 | $0 |
| MABLE HEYN | ||||||||||||||
| DIRECT CARE WORKER (SEE SCH O) | $176,588 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $10,151 | $0 | $186,739 | $0 | $0 | $0 |
| SHARON BLAIN | ||||||||||||||
| EXECUTIVE DIRECTOR | $159,896 | $0 | $0 | $0 | $0 | $0 | $5,810 | $0 | $19,484 | $0 | $185,190 | $0 | $0 | $0 |
| TABITHA ANN ELLIS HARRIS | ||||||||||||||
| DIRECT CARE WORKER (SEE SCH O) | $172,712 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $172,712 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART III, LINE 3 | PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS WILL NOT BE A PROGRAM OF THE ORGANIZATION GOING FORWARD. |
| 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. |
| FORM 990, PART VII: | DIRECT CARE WORKERS COMPENSATION AND AVERAGE HOURS DEVOTED TO THE ORGANIZATION ON A WEEKLY BASIS ARE ESTIMATED BECAUSE OF OVERTIME HOURS WORKED, WHICH AT TIMES CAN SIGNIFICANTLY EXCEED 40 HOURS DUE TO 24-HOUR CARE. |
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 | Yes (1) | 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 |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECTRUM HUMAN SERVICES | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $500,000 | InvolvedAmt |
| Method Of Amount Determination | CASH | MethodOfAmountDeterminationTxt |
Comments