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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
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        <Total>98797652</Total>
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      <Total170>
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      <PublicSupportTotal170>98797652</PublicSupportTotal170>
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        <CurrentTaxYearMinus1Year>-503</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>536</CurrentTaxYear>
        <Total>20357</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>98818009</TotalSupport>
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      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
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        <BookValue>420975</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>2156747</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>ADVANCES PAYABLE</Description>
        <Amount>106329</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>106329</TotalOfAmounts>
      <TotalRevenue>24214051</TotalRevenue>
      <TotalExpenses>23681859</TotalExpenses>
      <ExcessOrDeficitForYear>532192</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>532192</ExcessOrDeficitPerFS>
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      <TotalRevenuePerForm990>24214051</TotalRevenuePerForm990>
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      <ExpensesSubtotal>23681859</ExpensesSubtotal>
      <TotalExpensesPerForm990>23681859</TotalExpensesPerForm990>
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      <SubstantiationRequired>false</SubstantiationRequired>
      <CompensationCommittee>X</CompensationCommittee>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>false</SeverancePayment>
      <SupplementalNonqualRetirePlan>false</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>false</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>false</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>false</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>false</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>false</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>false</AnyNonFixedPayments>
      <InitialContractException>false</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>ROGER SWANINGER</NamePerson>
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        <CompBasedOnRelatedOrgs>187509</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>16243</BonusFilingOrg>
        <BonusRelatedOrgs>15873</BonusRelatedOrgs>
        <OtherCompensationRelatedOrgs>2901</OtherCompensationRelatedOrgs>
        <DeferredCompRelatedOrgs>74280</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>3659</NontaxableBenefitsFilingOrg>
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        <CompReportPrior990FilingOrg>108804</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>283988</CompReportPrior990RelatedOrgs>
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        <NameOfInterestedPerson>
          <NamePerson>RITA BAGGETT</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>SISTER OF ED</Relationship>
        <AmountOfTransaction>5920</AmountOfTransaction>
        <DescriptionOfTransaction>OFFICE CLEANING</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
      </Form990ScheduleLPartIV>
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>STEVE BAGETT</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>BROTHER OF ED</Relationship>
        <AmountOfTransaction>19230</AmountOfTransaction>
        <DescriptionOfTransaction>REPAIRS &amp; MAINTENANC</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
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      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>SEALTITE</BusinessNameLine1>
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        <DescriptionOfTransaction>HOME INSPECTIONS</DescriptionOfTransaction>
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      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>SOLE MEMBER OF THE CORPORATION IS SPECTRUM HUMAN SERVICES, INC., A MICHIGAN NONPROFIT CORPORATION ORGANIZED UNDER IRS SECTION 501(C)(3).</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS SUBJECT TO APPROVAL OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7B</ReturnReference>
        <Explanation>THE MEMBER APPROVES ALL SUBSTANTIVE ACTIONS, INCLUDING MERGERS/ACQUISITIONS, CONTRACTS, POLICIES, INVESTMENTS, AND ANY AMENDMENTS TO THE CORPORATION'S ARTICLES OF INCORPORATION AND BYLAWS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>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.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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        <NameOfDisregardedEntity>
          <BusinessNameLine1>SPECTRUM HUMAN SERVICES INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>28303 JOY ROAD</AddressLine1>
          <City>WESTLAND</City>
          <State>MI</State>
          <ZIPCode>48185</ZIPCode>
        </AddressUS>
        <EIN>510154248</EIN>
        <PrimaryActivities>FAMILY</PrimaryActivities>
        <LegalDomicileState>MI</LegalDomicileState>
        <ExemptCodeSection>501</ExemptCodeSection>
        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
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          <BusinessNameLine1>SPECTRUM JUVENILE JUSTICE SERVICES</BusinessNameLine1>
        </NameOfDisregardedEntity>
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          <City>WESTLAND</City>
          <State>MI</State>
          <ZIPCode>48185</ZIPCode>
        </AddressUS>
        <EIN>383215802</EIN>
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        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
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          <BusinessNameLine1>SPECTRUM CHILD &amp; FAMILY SERVICES</BusinessNameLine1>
        </NameOfDisregardedEntity>
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          <City>WESTLAND</City>
          <State>MI</State>
          <ZIPCode>48185</ZIPCode>
        </AddressUS>
        <EIN>260801554</EIN>
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        <LegalDomicileState>MI</LegalDomicileState>
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        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMPLETION HOUSE INC</BusinessNameLine1>
        </NameOfDisregardedEntity>
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          <AddressLine1>28303 JOY ROAD</AddressLine1>
          <City>WESTLANCE</City>
          <State>MI</State>
          <ZIPCode>48185</ZIPCode>
        </AddressUS>
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        <PublicCharityStatus>9</PublicCharityStatus>
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        </NameOfDisregardedEntity>
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          <AddressLine1>4750 WOODWARD AVE</AddressLine1>
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          <State>MI</State>
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        </AddressUS>
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        <PublicCharityStatus>7</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
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      <Form990ScheduleRPartII>
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          <BusinessNameLine1>SPECTRUM HUMAN SERVICES INC-VEBT</BusinessNameLine1>
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      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
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          <BusinessNameLine1>SPECTRUM HUMAN SERVICES INC</BusinessNameLine1>
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      </TransactionsRelatedOrgsTable>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>SEPCTRUM HUMAN SERVICES INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>O</TransactionType>
        <AmountInvolved>67030</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>