SPECTRUM COMMUNITY SERVICES: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- SPECTRUM COMMUNITY SERVICES (EIN 38-2882853)
- Tax period
- 2012-10-01 to 2013-09-30
- Filed
- 2014-08-15
- IRS object ID
- 201432279349300133
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-08-15T08:20:24-05:00 | Timestamp |
| Tax Period End Date | 2013-09-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390859910 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE TOWNE SQUARE SUITE 600 | AddressLine1 |
| City | SOUTHFIELD | City |
| State | MI | State |
| ZIP Code | 48076 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-10-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382882853 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SPECTRUM COMMUNITY SERVICES | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | SPEC | NameControl |
| Phone | 7344588759 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28303 JOY ROAD | AddressLine1 |
| City | WESTLAND | City |
| State | MI | State |
| ZIP Code | 481855524 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROGER SWANINGER | Name |
| Title | PRESIDENT & CEO | Title |
| Phone | 7344588759 | Phone |
| Date Signed | 2014-08-14 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL F FENBERG | Name |
| PTIN | P01284396 | PTIN |
| Phone | 2483727300 | Phone |
| Date Prepared | 2014-08-14 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | ROGER SWANINGER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 28303 JOY ROAD | AddressLine1 |
| City | WESTLAND | City |
| State | MI | State |
| ZIP Code | 481855524 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 29610308 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.SPECTRUMHUMAN.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1988 | YearFormation |
| State Legal Domicile | MI | StateLegalDomicile |
| Activity Or Mission Description | TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR THE DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS IN THE AREARS OF RESIDENTIAL, ENHANCED HEALTH AND SUPPORT COORDINATION; AND TO PROVIDE RESIDENTIAL SERVICES FOR THE MENTALLY IMPAIRED ADULTS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1574 | TotalNbrEmployees |
| Total Nbr Volunteers | 6 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 27615410 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 29607968 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 9415 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2340 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 27624825 | TotalRevenuePriorYear |
| Total Revenue Current Year | 29610308 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 20093672 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 22546719 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 6902334 | OtherExpensePriorYear |
| Other Expenses Current Year | 6537390 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 26996006 | TotalExpensesPriorYear |
| Total Expenses Current Year | 29084109 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 628819 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 526199 | RevenuesLessExpensesCY |
| Total Assets BOY | 9557247 | TotalAssetsBOY |
| Total Assets EOY | 10107538 | TotalAssetsEOY |
| Total Liabilities BOY | 4886322 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 4910414 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 4670925 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 5197124 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 21106697 | Expense |
| Revenue | 23895799 | Revenue |
| Description | ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2008202 | Expense |
| Revenue | 2457000 | Revenue |
| Description | ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1325948 | Expense |
| Revenue | 1383114 | Revenue |
| Description | CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1759244 | Expense |
| Description | PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1759244 | TotalOfOtherProgramServiceExp |
| Total Program Service Expense | 26200091 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 1 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 131 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 1574 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MI | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FINANCIAL ONE ACCOUNTING INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7344538804 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 44744 HELM STREET | AddressLine1 |
| City | PLYMOUTH | City |
| State | MI | State |
| ZIP Code | 48170 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| GARY BRUHN | ||||||
| CHAIRPERSON | 2.00 | X | 0 | 0 | 0 | |
| DEBBIE PATTERSON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| PERRIN EMANUEL | ||||||
| DIRECTOR | 2.00 | 0 | 0 | 0 | X | |
| SUZANNE SHAW | ||||||
| TREASURER | 2.00 | 0 | 0 | 0 | X | |
| CHRISTINE SHEARER | ||||||
| SECRETARY | 2.00 | 0 | 0 | 0 | X | |
| WINN WOLF | ||||||
| VICE CHAIRPERSON | 2.00 | 0 | 0 | 0 | X | |
| ROGER SWANINGER | ||||||
| PRESIDENT & CEO | 10.00 | 140542 | 170549 | 19448 | X | |
| BARBARA FOWKES | ||||||
| COO | 40.00 | 147397 | 0 | 16223 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 287939 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 170549 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 35671 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (5 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| FINANCIAL ONE ACCOUNTING | |||||
| 44744 HELM ST | PLYMOUTH | MI | 48170 | ACCOUNTING | 377465 |
| MAXIM HEALTHCARE SERVICES INC | |||||
| 12559 COLLECTIONS CTR DR | CHICAGO | IL | 60693 | HEALTHCARE | 359473 |
| HEALTH CARE ASSOCIATES INC | |||||
| 3101 PRAIRIE ST | GRANDVILLE | MI | 49418 | HEALTHCARE | 357299 |
| ACE HOME HEALTH CARE SERVICES INC | |||||
| 239 S ENSLEY ST | HOWARD CITY | MI | 48329 | HEALTHCARE | 121413 |
| WILSON & WYNN INTERVENTIONS PLC | |||||
| 680 THREE MILE RD NW STE C | GRAND RAPIDS | MI | 49544 | HEALTHCARE | 108128 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 5 | NumberOfContractorsGT100K |
| Government Grants | 29585177 | GovernmentGrants |
| All Other Contributions | 22791 | AllOtherContributions |
| Total Contributions | 29607968 | TotalContributions |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 2340 | Other |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 0 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | 2340 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2340 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2340 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 29610308 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2340 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $0 | ExclusionAmount |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18379282 | Total |
| Program Services | 17034762 | ProgramServices |
| Management And General | 1344520 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2507890 | Total |
| Program Services | 2432547 | ProgramServices |
| Management And General | 75343 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1659547 | Total |
| Program Services | 1552989 | ProgramServices |
| Management And General | 106558 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 75567 | Total |
| Program Services | 75567 | ProgramServices |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 472 | Total |
| Management And General | 472 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 290574 | Total |
| Management And General | 290574 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 308500 | Total |
| Program Services | 189372 | ProgramServices |
| Management And General | 119128 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1602269 | Total |
| Program Services | 1414696 | ProgramServices |
| Management And General | 187573 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 771397 | Total |
| Program Services | 702963 | ProgramServices |
| Management And General | 68434 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 96111 | Total |
| Program Services | 89182 | ProgramServices |
| Management And General | 6929 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 265186 | Total |
| Program Services | 219912 | ProgramServices |
| Management And General | 45274 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 175764 | Total |
| Program Services | 175764 | ProgramServices |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| RESIDENT MEDICAL | 913427 | 913427 | 0 |
| CONSUMABLE SUPPLIES | 556049 | 550136 | 5913 |
| CONTRACTUAL AND CONSULT | 524182 | 3054 | 521128 |
| ROUTINE MAINTENANCE | 258913 | 228253 | 30660 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 698979 | Total |
| Program Services | 617467 | ProgramServices |
| Management And General | 81512 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29084109 | Total |
| Program Services | 26200091 | ProgramServices |
| Management And General | 2884018 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4464 | BOY |
| EOY | 5541 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2246212 | BOY |
| EOY | 2999609 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4540579 | BOY |
| EOY | 4283229 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 200259 | BOY |
| EOY | 312088 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 4813372 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2371980 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2511757 | BOY |
| EOY | 2441392 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53976 | BOY |
| EOY | 65679 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9557247 | BOY |
| EOY | 10107538 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2881757 | BOY |
| EOY | 2992399 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1857994 | BOY |
| EOY | 1771444 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 146571 | BOY |
| EOY | 146571 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4886322 | BOY |
| EOY | 4910414 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4368155 | BOY |
| EOY | 4891043 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 302770 | BOY |
| EOY | 306081 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4670925 | BOY |
| EOY | 5197124 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9557247 | BOY |
| EOY | 10107538 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 526199 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Both | X | FinancialStatementBoth |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org170b1 Avi | X | PubliclySupportedOrg170b1Avi |
Gifts Grants Contrib Received170 GiftsGrantsContribReceived170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21385468 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 24225064 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 26041027 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27615410 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29607968 | CurrentTaxYear |
| Total | 128874937 | Total |
Total170 Total170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 21385468 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 24225064 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 26041027 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 27615410 | CurrentTaxYearMinus1Year |
| Current Tax Year | 29607968 | CurrentTaxYear |
| Total | 128874937 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | 128874937 | PublicSupportTotal170 |
Gross Investment Income170 GrossInvestmentIncome170
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | -503 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 536 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 4035 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 2515 | CurrentTaxYearMinus1Year |
| Total | 6583 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | 128881520 | TotalSupport |
| Public Support Pertcentage170 | 0.99990 | PublicSupportPertcentage170 |
| Public Support Pertcent Prior Year | 0.99990 | PublicSupportPertcentPriorYear |
| Thirty Three Percnt Tests CY170 | X | ThirtyThreePercntTestsCY170 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 423091 | OtherCostOrOtherBasis |
| Book Value | 423091 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1729153 | OtherCostOrOtherBasis |
| Depreciation | 395492 | Depreciation |
| Book Value | 1333661 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 67133 | OtherCostOrOtherBasis |
| Depreciation | 28262 | Depreciation |
| Book Value | 38871 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2593995 | OtherCostOrOtherBasis |
| Depreciation | 1948226 | Depreciation |
| Book Value | 645769 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2441392 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | ADVANCE PAYABLE | Description |
| Amount | $146,571 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 146571 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 29610308 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 29610308 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 29610308 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 29084109 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 29084109 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 29084109 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | 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, 2010. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Club Dues Or Fees | X | ClubDuesOrFees |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROGER SWANINGER | ||||||||||||||
| PRESIDENT & CEO | 88092 | 170522 | 52450 | 0 | 0 | 27 | 5400 | 13610 | 0 | 438 | 145942 | 184597 | 0 | 0 |
| BARBARA FOWKES | ||||||||||||||
| COO | 147397 | 0 | 0 | 0 | 0 | 0 | 7631 | 0 | 8592 | 0 | 163620 | 0 | 0 | 0 |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| RITA BAGGETT | |||
| SISTER-IN-LAW OF EXECUTIVE DIRECTOR | 4200 | OFFICE CLEANING | 0 |
| SEALTITE | |||
| SPOUSE OF EXECUTIVE DIRECTOR | 13015 | HOME INSPECTIONS | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| 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. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (5 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Direct Controlling Entity NADirectControllingEntityNA | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 1 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 1 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 1 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 1 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 1 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (4 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved |
|---|---|
| SPECTRUM HUMAN SERVICES | |
| D | 1243149 |
| SPECTRUM JUVENILE JUSTICE SERVICES | |
| D | 475000 |
| SPECTRUM CHILD AND FAMILY SERVICES | |
| D | 585000 |
| SPECTRUM HUMAN SERVICES | |
| P | 593622 |