2017-02-25T13:43:53-06:00 2016-09-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 2000 TOWN CENTER SUITE 900 SOUTHFIELD MI 48075 990 2015-10-01 382882853 SPECTRUM COMMUNITY SERVICES SPEC 7344588759 28303 JOY ROAD WESTLAND MI 481855524 ROGER SWANINGER PRESIDENT & CEO 7344588759 2017-02-08 1 MICHAEL F FENBERG P01284396 2483727300 2017-02-08 2015 2021-01-29 14:40:06Z ROGER SWANINGER 28303 JOY ROAD WESTLAND MI 481855524 32467658 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 THE MENTALLY IMPAIRED ADULTS. 6 6 1612 0 0 0 32027267 16876 0 32418046 3800 -6200 0 0 32031067 32428722 0 0 0 0 25014768 25169699 0 0 0 6965617 7053414 31980385 32223113 50682 205609 9593762 9084591 4281109 3566329 5312653 5518262 X TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR INTELLECTUALLY 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 13710420 15730283 ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS. 11891679 13235281 ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS. 1961489 2266649 CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN. 1210118 1185833 PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. 1210118 1185833 28773706 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 1 144 0 1 1612 1 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X FINANCIAL ONE ACCOUNTING INC 7344538804 44744 HELM STREET PLYMOUTH MI 48170 GARY BRUHN VICE CHAIRPERSON 2.00 X 0 0 0 PERRIN EMANUEL CHAIRPERSON 2.00 X 0 0 0 SUZANNE SHAW DIRECTOR 2.00 X 0 0 0 CHRISTINE SHEARER SECRETARY 2.00 X 0 0 0 WINN WOLF TREASURER 2.00 X 0 0 0 DEBBIE PATTERSON DIRECTOR 2.00 X 0 0 0 ROGER SWANINGER PRESIDENT & CEO 10.00 40.00 X 93292 286990 3524 BARBARA FOWKES EXECUTIVE DIRECTOR 40.00 X 153681 0 8693 246973 286990 12217 1 0 1 0 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 ACCOUNTING 410766 MAXIM HEALTHCARE SERVICES INC 12559 COLLECTIONS CTR DR CHICAGO IL 60693 HEALTHCARE 366271 HEALTH CARE ASSOCIATES INC 3101 PRAIRIE ST GRANDVILLE MI 49418 HEALTHCARE 334804 3 16876 16876 PROGRAM REVENUE - CONTRACTS 624100 32418046 32418046 32418046 32736 38936 -6200 -6200 -6200 32428722 32418046 0 -6200 19780160 18376397 1403763 3730819 3585555 145264 1658720 1548572 110148 78308 78308 78006 78006 290000 290000 381619 241512 140107 2130361 1898929 231432 660276 586004 74272 80159 70313 9846 322776 137982 184794 240204 193047 47157 RESIDENT MEDICAL 814703 814703 CONTRACTUAL AND CONSULT 602462 162 602300 CONSUMABLE SUPPLIES 449878 443837 6041 ROUTINE MAINTENANCE 366322 348762 17560 558340 449623 108717 32223113 28773706 3449407 0 5571 3950 1947784 3135622 4715095 3229658 411809 156220 5254490 3006068 2430552 2248422 82951 310719 9593762 9084591 2687382 2061089 1593727 1505240 4281109 3566329 X 5004695 5218500 307958 299762 5312653 5518262 9593762 9084591 205609 0 X X 0 1 X 1 0 X 27615410 29607968 32627505 32011923 32418046 154280852 27615410 29607968 32627505 32011923 32418046 154280852 154280852 2515 2515 154283367 1.00000 1.00000 X 440824 440824 1838022 552843 1285179 102870 51896 50974 2872774 2401329 471445 2248422 X 32428722 0 32428722 0 32428722 32223113 0 32223113 0 32223113 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. THE ORGANIZATION FOLLOWS THE STANDARD RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT TO SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATIONS APPLY THE ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS BEFORE SEPTEMBER 30, 2013. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. X 1 0 X X X X 0 0 0 0 0 0 0 0 0 ROGER SWANINGER PRESIDENT & CEO 93292 280754 0 0 0 6236 3524 0 0 0 96816 286990 0 0 BARBARA FOWKES EXECUTIVE DIRECTOR 153681 0 0 0 0 0 5927 0 2766 0 162374 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 11 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 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. 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 7 N/A 0 SPECTRUM JUVENILE JUSTICE SERVICES INC 28303 JOY RD WESTLAND MI 48185 383215802 TREATMENT MI 501(C)(3) LINE 9 N/A 0 SPECTRUM CHILD & FAMILY SERVICES 28303 JOY RD WESTLAND MI 48185 260801554 CHILD MI 501(C)(3) LINE 7 N/A 0 OPERATION ABLE OF MICHIGAN 4750 WOODWARD AVE DETROIT MI 48201 382861705 OLD ADULT MI 501(C)(3) LINE 7 N/A 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 1 0 0 0 0 0 1 0 1 0 0 0 1 0 1 0 SPECTRUM HUMAN SERVICES D 250000 SPECTRUM JUVENILE JUSTICE SERVICES D 500000 SPECTRUM CHILD AND FAMILY SERVICES D 610000 SPECTRUM HUMAN SERVICES P 1002607