2012-08-15T14:30:04-05:00 2011-09-30 YEO & YEO PC PO BOX 3275 SAGINAW MI 48605 990 2010-10-01 382882853 SPECTRUM COMMUNITY SERVICES SPEC 7344588759 28303 JOY ROAD WESTLAND MI 481855524 ROGER SWANINGER 7344588759 2012-08-14 true THOMAS E HOLLERBACK 9897939830 2012-08-14 2010 2016-02-24 21:20:13Z ROGER SWANINGER 28303 JOY ROAD WESTLAND MI 481855524 26047742 false X WWW.SPECTRUMHUMAN.ORG X 1988 MI TO DEVELOP AND OPERATE PROGRAMS OF RESIDENTIAL, FAMILY AND COMMUNITY SERVICES FOR DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS. 6 6 1166 0 24225064 26041027 0 -11013 5275 0 24214051 26046302 0 0 17367059 18421423 0 0 6314800 6669971 23681859 25091394 532192 954908 7232126 8506067 4144928 4463961 3087198 4042106 TO DEVELOP AND OPERATE PROGRAMS OF RESIDENTIAL, FAMILY AND COMMUNITY SERVICES FOR DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS. false false 21242095 TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS. 1155020 COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN. 22397115 true false false false false false false false false false true false false false true true true true false false false false false false false false false false false true false false false false false false true false false false false false false true false false false false true 95 0 true 1166 true false false false false false false X 6 6 false false false false false true true true true false true true true true true true true true true true false MI X X FINANCIAL ONE ACCOUNTING INC 7344538804 44744 HELM ST PLYMOUTH MI 481706019 DEBBIE PATTERSON 2.00 X 0 0 0 GARY BRUHN 2.00 X 0 0 0 PERRIN EMANUEL 2.00 X X 0 0 0 SUZANNE SHAW 2.00 X X 0 0 0 CHRISTINE SHEARER 2.00 X 0 0 0 WINN WOLF 2.00 X X 0 0 0 ROGER SWANINGER 40.00 X 118132 178170 100033 BARBARA FOWKES 40.00 X 124000 0 10123 242132 178170 110156 2 false true false HEALTH CARE ASSOCIATES INC 3101 PRAIRIE ST GRANDVILLE MI 49418 NURSING SERVICE 365308 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 ACCOUNTING 359953 MAXIM HEALTHCARE SERVICES INC 12559 COLLECTIONS CTR DR CHICAGO IL 60693 NURSING SERVICE 256419 BHT&D GUSCO MONEY MGMT LLC 356 E MAIN STREET PO BOX 60 SARANAC MI 48881 RESPITE CARE 109305 4 26010451 30576 26041027 4035 4035 2680 1440 1240 1240 1240 26046302 1240 4035 242132 242132 14774145 13840614 933531 64815 60979 3836 1980334 1901306 79028 1359997 1262956 97041 119902 119902 7067 7067 317984 317984 582364 10923 571441 259238 187887 71351 1438640 1314346 124294 689697 629847 59850 99051 97224 1827 308668 261934 46734 169288 169288 CONSUMABLE SUPPLIES 907371 903262 4109 RESIDENT MEDICAL 803351 803351 ROUTINE MAINTENANCE 344755 331181 13574 OPERATING AND START-UP 186115 186115 EQUIPMENT AND FURNISHINGS 107500 87824 19676 328980 228176 100804 25091394 22397115 2694279 0 28431 15900 1504635 2388433 2896976 3361211 599128 394090 4328626 2021584 2156747 2307042 46209 39391 7232126 8506067 2419096 2628398 1619503 1688992 106329 146571 4144928 4463961 X 2816584 3756409 270614 285697 3087198 4042106 7232126 8506067 954908 X false true true X false X 17743404 19188012 21385468 24225064 26041027 108582975 17743404 19188012 21385468 24225064 26041027 108582975 108582975 6782 7854 -503 536 4035 18704 108601679 0.99980 0.99980 X false false false false false false false false false false 423091 423091 1686987 294941 1392046 46641 18754 27887 2171907 1707889 464018 2307042 ADVANCES PAYABLE 146571 146571 26046302 25091394 954908 954908 26046302 26046302 26046302 25091394 25091394 25091394 LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X A FAVORABLE DETERMINATION LETTER HAS BEEN RECEIVED FROM THE INTERNAL REVENUE SERVICE APPROVING THE ORGANIZATION'S TAX EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). THE ORGANIZATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE INTERNAL REVENUE CODE TO MAINTAIN THIS QUALIFICATION. THE ORGANIZATION IS NOT AWARE OF ANY COURSE OF ACTION OR SERIES OF EVENTS THAT HAVE OCCURRED THAT MIGHT ADVERSELY AFFECT ITS TAX EXEMPT STATUS. THE ORGANIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE STATUTE OF LIMITATIONS IS GENERALLY THREE YEARS FOR FEDERAL RETURNS. MANAGEMENT OF THE ORGANIZATION EVALAUTES UNCERTATIN TAX POSITIONS. AS OF SEPTEMBER 30, 2011, THERE WERE NO AMOUNTS THAT HAD BEEN ACCRUED IN RESPECT OF UNCERTAIN TAX POSITIONS. X true false X X X X false false false false false false false false false ROGER SWANINGER 88092 167966 30040 7937 2267 74280 3848 21905 121980 274355 127625 299280 RITA BAGGETT SISTER OF ED 5680 OFFICE CLEANING false STEVE BAGGETT BROTHER OF ED 18659 REPAIRS & MAINTENANC false SEALTITE SPOUSE OF ED 9375 HOME INSPECTIONS false ELECTION OF MEMBERS AND THEIR RIGHTS FORM 990, PAGE 6, PART VI, 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. DECISIONS SUBJECT TO APPROVAL OF MEMBERS FORM 990, PAGE 6, PART VI, 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. POLICIES AND PROCEDURES GOVERNING CHAPTERS FORM 990, PAGE 6, PART VI, LINE 10B POLICIES AND PROCEDURES GOVERNING CHAPTER AFFILIATES ARE OPERATED UNDER ON PARENT COMPANY WHICH ESTABLISHES COMMON POLICIES AND PROCEDURES. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, 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. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, 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 ENTEREING INTO A CONTRACT OR TRANSACTION WITH AN INTEREST 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. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A 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. COMPENSATION PROCESS FOR OFFICERS FORM 990, PAGE 6, PART VI, LINE 15B 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. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE. 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