2021-07-13T12:20:40-05:00 2020-09-30 390859910 BAKER TILLY US LLP 777 E WISCONSIN AVENUE FLOOR 32 MILWAUKEE WI 53202 990 2019-10-01 382882853 SPECTRUM COMMUNITY SERVICES SPEC 7344588759 28303 JOY ROAD WESTLAND MI 481855524 JOSH SWANINGER PRESIDENT & CEO 7344588759 2021-04-05 1 TROY E MARINE CPA P00187863 4147775500 2021-04-05 2019 2022-09-23 18:48:47Z JOSH SWANINGER 28303 JOY ROAD WESTLAND MI 481855524 33851816 0 X WWW.SPECTRUMHUMAN.ORG X 1988 MI 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. 7 7 1060 8 0 0 17182 13651 33208897 33784724 25590 30931 0 0 33251669 33829306 0 0 0 0 25249840 25623250 0 0 0 7982523 7839765 33232363 33463015 19306 366291 11274028 14944992 4096132 7367107 7177896 7577885 X 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. 0 0 20639720 21357512 ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS. 7145125 10430311 ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS. 1486184 1427456 CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN. 592792 569445 PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. 592792 569445 29863821 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 90 0 1 1060 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X FINANCIAL ONE ACCOUNTING INC 7344538804 44744 HELM STREET PLYMOUTH MI 48170 JOSH SWANINGER PRESIDENT & CEO 10.00 40.00 X 56250 171286 5679 BARBARA FOWKES EXECUTIVE DIRECTOR 40.00 X 153385 0 7695 GARY BRUHN VICE CHAIRPERSON 2.00 X X 0 0 0 NICHOLAS BROWN CHAIRPERSON 2.00 X X 0 0 0 CHRISTINE SHEARER TREASURER 2.00 X X 0 0 0 WINN WOLF SECRETARY 2.00 X X 0 0 0 SUZANNE SHAW DIRECTOR 2.00 X 0 0 0 DEBBIE PATTERSON DIRECTOR AND BOARD ADVOCAT 2.00 X 0 0 0 REV ROBERT LODGE DIRECTOR 2.00 X 0 0 0 PERRIN EMANUEL DIRECTOR ( THRU 3/2020) 2.00 X 0 0 0 209635 171286 13374 1 0 1 0 GDK CONSTRUCTION CORP 12 WEST 8TH ST STE 250 HOLLAND MI 49423 CONSTRUCTION 1591157 PERSONAL ACCOUNTING SERVICES INC 20600 EUREKA STE 200 TAYLOR MI 48180 ACCOUNTING 451247 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 ACCOUNTING 414438 CORPORATE FLEET SERVICES INC 16322 WOODWARD AVE HIGHLAND PARK MI 48203 VECHICLE LEASES 265436 MAXIM HEALTHCARE SERVICES INC 5300 PATTERSON AVE GRAND RAPIDS MI 49512 HEALTHCARE 208533 9 13651 13651 PROGRAM REVENUE - CONTRACTS 624100 33784724 33784724 33784724 17360 17360 36081 22510 13571 13571 13571 33829306 33784724 0 30931 217330 217330 20052948 18816482 1236466 3858361 3690076 168285 1494611 1388850 105761 7354 7354 8297 8297 290000 290000 320490 172664 147826 1888831 1681167 207664 545145 486656 58489 113370 90222 23148 485723 390863 94860 349431 299995 49436 OTHER START UP COSTS 1062807 1062807 RESIDENT MEDICAL 837999 837999 CONTRACTUAL AND CONSULT 831409 831409 CONSUMABLE SUPPLIES 472790 466114 6676 626119 472572 153547 33463015 29863821 3599194 0 2820 2720 1141529 4747097 4674709 3741145 186932 182339 8895460 3258171 4681504 5637289 519130 567823 67404 66579 11274028 14944992 2345080 3270209 66051 1751052 4030847 4096132 7367107 X 6876437 7268011 301459 309874 7177896 7577885 11274028 14944992 366291 33698 0 X X 0 1 X 1 0 X 32434922 32966801 32077453 33226079 33798375 164503630 32434922 32966801 32077453 33226079 33798375 164503630 164503630 10665 17360 28025 164531655 0.99980 0.99990 X 898822 898822 3429611 875859 2553752 102870 79937 22933 3126948 2302375 824573 1337209 1337209 5637289 X 33863004 33698 33698 33829306 0 33829306 33463015 0 33463015 0 33463015 PART X, LINE 2: 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, 2020 AND 2019, 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. X X X X 0 0 0 0 0 0 0 0 0 JOSH SWANINGER PRESIDENT & CEO 56250 171286 0 0 0 0 0 2350 0 3329 56250 176965 0 0 BARBARA FOWKES EXECUTIVE DIRECTOR 153385 0 0 0 0 0 6018 0 1677 0 161080 0 0 0 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. 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 SPECTRUM HUMAN SERVICES INC 0 SPECTRUM CHILD & FAMILY SERVICES 28303 JOY RD WESTLAND MI 48185 260801554 CHILD & FAMILY SERVICES MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 OPERATION ABLE OF MICHIGAN 4750 WOODWARD AVE DETROIT MI 48201 382861705 OLDER ADULTS MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 SPECTRUM PROPERTY SYSTEMS INC 28303 JOY RD WESTLAND MI 48185 382348810 PROPERTY MI 501(C)(2) N/A 0 PRIMACARE LLC 28303 JOY ROAD WESTLAND MI 48185 383151449 THERAPY MI N/A 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 1 0 1 0 SPECTRUM HUMAN SERVICES E 95784 LOAN AGREEMENT SPECTRUM HUMAN SERVICES P 853535 ACTUAL EXPENSES