2020-11-13T07:36:33-06:00 2019-12-31 WithumSmithBrown PC ONE TOWER CENTER BLVD 14TH FL EAST BRUNSWICK NJ 08816 990 2019-01-01 222706159 SPECTRUM FOR LIVING DEVELOPMENT INC % WILLIAM G MUILENBURG SPEC 2013588000 210 RIVERVALE ROAD Suite 3 RIVER VALE NJ 076756281 WILLIAM G MUILENBURG CFO 2013588000 2020-11-16 true Brad Caruso P01249134 7328281614 65.119.199.60 22006220203185000009 2020-11-13 P C087A877197E58FCA834D2BE6543159D0EEDC109 4772C9F6CBCBF82B43FDC03BF3379F9BD882DC35 2019 2021-01-29 14:40:06Z Christopher Perry 210 RIVERVALE ROAD3 RIVER VALE NJ 076756281 4047041 false X WWW.SPECTRUMFORLIVING.ORG X 1986 NJ TO ENABLE INDIVIDUALS WHO HAVE DEVELOPMENTAL AND/OR PHYSICAL DISABILITIES TO HAVE THE OPPORTUNITY TO ATTAIN THEIR HIGHEST LEVEL OF SKILLS, PURPOSE AND INDEPENDENCE. 14 14 748 14 0 605433 949783 2905051 2988081 -45 5858 110823 22807 3621262 3966529 177627 148324 0 0 2359631 2420677 0 0 263765 949021 877245 3486279 3446246 134983 520283 6139996 6617134 6090579 6046579 49417 570555 X TO ENABLE INDIVIDUALS WHO HAVE DEVELOPMENTAL AND/OR PHYSICAL DISABILITIES TO HAVE THE OPPORTUNITY TO ATTAIN THEIR HIGHEST LEVEL OF SKILLS, PURPOSE AND INDEPENDENCE WITH DIGNITY THROUGH AN ONGOING COMMITMENT TO COMPREHENSIVE QUALITY SERVICES, ADVOCACY AND FAMILY PARTNERSHIP. false false 148324 148324 2988081 Spectrum for Living is a non-profit organization dedicated to the philosophy that persons with developmental disabilities have the same rights as others to a fulfilling and meaningful life. Our programs and services support dignity, independence and encourage each person to reach their personal potential. Spectrum for Living Development Provides SUPPORT SERVICES TO ITS AFFILIATED ORGANIZATIONS IN THE FOLLOWING AREAS AMONG OTHERS: PUBLIC RELATIONS, HUMAN RESOUCES, PLANNING, DEVELOPMENT, FISCAL MANAGEMENT AND QUALITY ASSURANCE. 148324 true true false false false false false false false false true false false true false true false true false false false false false false true false false true false true false false false false false false false false true false false false false true false false false true 18 0 true 748 true false false false false false true true false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true true true true true false NJ X WILLIAM G MUILENBURG 2013588000 210 RIVERVALE RD SUITE 3 RIVER VALE NJ 076756281 CHRISTOPHER L PERRY PRESIDENT/CEO 40.0 0.2 X 197490 0 21310 THOMAS DONAHUE CHIEF PROGRAM OFFICER 40.0 0.2 X 154022 0 21462 SUSAN C MANCUSO VP CLINICAL & LONG TERM CICF 40.0 0.2 X 129504 0 21462 WILLIAM G MUILENBURG CHIEF FINANCE OFFICER 40.0 0.2 X 126455 0 14125 MARY FELICE-PETILO REGISTERED NURSE 40.0 0.2 X 120817 0 6648 JUDY GODDARD SENIOR SUPERVISOR-CICF 40.0 0.2 X 110527 0 8028 VERONICA GREENAN NURSE PRACTITIONER 40.0 0.2 X 114062 0 648 JUNE W DICKSON SUPERVISED APT. COUNSELOR 40.0 0.2 X 105859 0 7981 JESSICA PALENCIA CHIEF HUMAN RESOURCES OFFICER 40.0 0.2 X 37600 0 1778 CHRISTINE LAROCCA ESQ CHAIR, TRUSTEE 2.0 0.2 X X 0 0 0 MAUREEN PALLATTA VICE CHAIR, TRUSTEE 2.0 0.2 X X 0 0 0 STEVE TORRICO TREASURER, TRUSTEE 2.0 0.2 X X 0 0 0 DONNA CANNILO SECRETARY, TRUSTEE 2.0 0.2 X X 0 0 0 BRIAN TODD TRUSTEE 2.0 0.2 X 0 0 0 RANDY CSIK TRUSTEE 2.0 0.2 X 0 0 0 FRANK RECINE TRUSTEE 2.0 0.2 X 0 0 0 VINCENT O'BRIEN TRUSTEE 2.0 0.2 X 0 0 0 PAUL BLAUSTEIN TRUSTEE 2.0 0.2 X 0 0 0 FRANK FIORE TRUSTEE 2.0 0.2 X 0 0 0 NANCY RAPUZZI TRUSTEE 2.0 0.2 X 0 0 0 ROSEANNE PSOMAS TRUSTEE 2.0 0.2 X 0 0 0 EDWARD ROGAN TRUSTEE 2.0 0.2 X 0 0 0 MARTIN SEMAR TRUSTEE 2.0 0.2 X 0 0 0 1096336 0 103442 8 false true false Healthcare Services Group Inc PO box 829677 PHILADELPHIA PA 191829677 Cleaning Services 213344 Synetek Solutions 16415 Addison Road Suite 170 ADDISON TX 75001 Outsourced IT 170748 WithumSmithBrown PC PO Box 5340 PRINCETON NJ 08543 Advisory/Audit/Tax 124583 Paycom 7501 W Memorial Rd OKLAHOMA CITY OK 73142 Payroll Processing 180648 4 228983 0 720800 296477 949783 MANAGEMENT FEES 561000 2948081 2948081 GROUP HOME RENTAL 623990 40000 40000 2988081 1190 1190 0 0 0 0 0 4668 4668 4668 4668 80512 228983 80512 0 0 0 0 0 0 OTHER INCOME 900099 22807 22807 22807 3966529 2988081 28665 148324 148324 0 0 0 574241 529397 44844 0 1360559 1254320 106239 0 340404 313798 26606 145473 135003 10470 0 0 0 0 0 0 328534 325700 2834 16500 9497 7003 143053 127851 15202 17692 12800 4892 0 140731 128870 11861 7133 6604 529 0 3604 3604 95446 94388 1058 0 93102 61553 31549 12326 11648 678 MANAGEMENT FEE 19124 19124 3446246 148324 3034157 263765 X 950 950 819556 3739768 0 13345 0 0 0 0 0 0 0 0 0 0 321079 68469 3562711 2347262 1301874 1215449 0 0 18855 19710 0 0 0 0 3677682 1559443 6139996 6617134 3704734 4019483 0 0 0 0 0 0 0 0 0 0 2385845 2027096 0 0 0 0 6090579 6046579 X -1325036 -834466 1374453 1405021 49417 570555 6139996 6617134 520283 855 X false true X true false X 933828 870498 1009967 605433 949783 4369509 0 0 933828 870498 1009967 605433 949783 4369509 0 4369509 94332 91181 93963 94612 92020 466108 0 107650 107242 148050 110823 22807 496572 5332189 14162983 0.81946 0.88474 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 318238 318238 2189995 1376704 813291 665761 649626 16135 328666 307921 20745 60051 13011 47040 1215449 SECUITY DEPOSITS 3229 DUE FROM AFFILIATES 1556214 1559443 0 0 X Part X, Line 2 Spectrum for Living Development, Inc. is exempt from Federal income taxes as organization's described under Section 501(c)(3) of the U.S. Internal Revenue Code and exempt from state income taxes under similar provisions. Accordingly, no provision for income taxes has been recorded in these consolidated financial statements. The Organization had no unrecognized tax benefits at December 31, 2019 and 2018 and has incurred no interest or penalties related to income taxes for the periods presented in the financial statements. DINNER DANCE 145915 105261 40654 5400 25663 9591 GOLF OUTING 96375 62900 33475 24541 8934 2 67205 60822 6383 3250 3133 309495 228983 80512 33191 25663 21658 80512 true SPECTRUM FOR LIVING CORPORATION 210 RIVERVALE Rd RIVER VALE NJ 07675 222223012 501(C)(3) 66767 PROGRAM ASSISTNACE SPECTRUM PARAMUS HOME INC 210 RIVERVALE RD RIVER VALE NJ 07675 223344257 501(C)(3) 6240 FMV FF+E PROGRAM ASSISTANCE SPECTRUM for living group homes 210 RIVER VALE ROAD RIVER VALE NJ 07675 222529364 501(C)(3) 70654 PROGRAM ASSISTANCE 3 PART I, LINE 2 The board reviews all grant applications and awards the grants to the recipients based upon a vote of the board. X X X false false false false false false false false false CHRISTOPHER L PERRY PRESIDENT/CEO 197490 0 0 0 21310 218800 0 SUSAN C MANCUSO VP CLINICAL & LONG TERM CICF 129504 0 0 0 0 0 0 0 21462 0 150966 0 0 0 THOMAS DONAHUE CHIEF PROGRAM OFFICER 154022 0 0 0 21462 175484 0 X Forgiveness of debt 1 296477 FMV false true false FORM 990, PART I, LINE 6 All voting members of the governing body are volunteers. FORM 990, PART VI, SECTION B, LINE 11B 990 Review Process THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING INDIVIDUAL OF ITS FULL GOVERNING BODY, ITS BOARD OF DIRECTORS, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S FINANCE COMMITTEE HAS ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL, INCLUDING ITS CONTROLLER AND VARIOUS OTHER INDIVIDUALS WITHIN THE ORGANIZATION("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PROVIDING IT TO THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C Conflicts of Interest The Organization adopted a conflict of interest policy and regularly monitors and enforces compliance with its conflict of interest policy. Annually, all members of the board of trustees are required to review the existing conflict of interest policy and complete a questionnaire. The Completed questionnaires are returned to the Organization's CEO and All responses to the questionnaires are reviewed for full compliance with the Organization's policies. Members with a conflict are required to recuse themselves from voting on matters associated with themselves. FORM 990, PART VI, SECTION B, LINES 15A-15B Compensation Approval All employees of Spectrum for Living, up to and including the President/CEO, are paid salaries determined by a set salary scale, which is reviewed and approved by the Board of Trustees. Executive level salaries, in particular, are paid within a scale, which defines a 40% difference between the minimum and maximum rates. When an employee at this level is hired, salary is determined based on any external data available, and with comparison to other positions at a similar level, and can be anywhere within this predetermined range. During years in which a salary increase is authorized by the budget, typical salary increases across the board, up to and including, the President/CEO are 3%. Any variations to this pay increase, either across the board or for any particular employee or group of employees, must be reviewed and approved by the Board of Trustees. This is also true of any changes to the salary scale itself. FORM 990, PART VII, SECTION A, LINES 1A-2 Certain salaries and wages for personnel employed by Spectrum for Living Development, Inc. are allocated to affiliated corporation based on time and effort. Form 990, Part VI, Section B, Line 19 Availability of Documents Available for inspection at corporate office. Copies provided upon request. SPECTRUM CLOSTER APARTMENTS 210 RIVERVALE ROAD RIVER VALE NJ 07675 743040169 SERVIE DISABL NJ 501(C)(3) 7 NA false SPECTRUM FOR LIVING CORPORATION 210 RIVERVALE ROAD RIVER VALE NJ 07675 222223012 SERVE DISABIL NJ 501(C)(3) 7 NA false SPECTRUM FOR LIVING - MIDDLESEX INC 210 RIVERVALE ROAD RIVER VALE NJ 07675 521647011 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM FOR LIVING GLEN ROCK PROPERTY 210 RIVERVALE ROAD RIVER VALE NJ 07675 223128643 SERIVE DISABI NJ 501(C)(3) 7 NA false SPECTRUM FOR LIVING HILLSDALE PROPERTY 210 RIVERVALE ROAD RIVER VALE NJ 07675 223128646 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM RIVER VALE APARTMENTS INC 210 RIVERVALE ROAD RIVER VALE NJ 07675 521788788 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM MAYWOOD HOME INC 210 RIVERVALE ROAD RIVER VALE NJ 07675 521891860 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM HAWORTH HOME INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 521891859 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM PARAMUS HOME INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 223344257 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM RINGWOOD APARTMENTS INC 210 RIVERVALE ROAD SUTIE 3 RIVER VALE NJ 07675 521980506 SERVE DISABLE NJ 501(C)(3) 7 NA false SPECTRUM FOR LIVING GROUP HOMES INC 210 RIVERVALE ROAD SUITE 3 RIVERVALE NJ 07675 222529364 SERVE DISABLE NJ 501(C)(3) 7 NA false false true false true false false false false false false true false true true false true false false