2024-11-04T12:44:15-06:00 2023-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 NORTH WATER STREET SUITE 2000 MILWAUKEE WI 53202 990 2023-01-01 383215802 SPECTRUM JUVENILE JUSTICE SERVICES SPEC 7344588736 28303 JOY ROAD WESTLAND MI 481855524 JOSH SWANINGER PRESIDENT & CEO 7344588736 2024-11-02 1 1 TROY MARINE CPA P00187863 4147775500 2024-11-02 2023 2024-10-15 13:58:12Z JOSH SWANINGER 28303 JOY ROAD WESTLAND MI 481855524 19725661 0 X WWW.SPECTRUMHUMAN.ORG/SJJS/PROGRAMS X 1994 MI THE MISSION OF THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES. 6 6 566 6 0 0 0 624 12122986 19669924 389 689 33913 54424 12157288 19725661 424462 563979 0 0 5762749 9875414 0 0 0 8898407 9555810 15085618 19995203 -2928330 -269542 12341136 11163683 15555859 14647948 -3214723 -3484265 X THE MISSION OF THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES. 0 0 18023357 563979 19669924 OPERATION OF LINCOLN CENTER AND CALUMET CENTER, SECURE RESIDENTIAL TREATMENT AND DETENTION FACILITIES LOCATED IN HIGHLAND PARK (WAYNE COUNTY) MI. THE PROGRAM CONSISTS OF 160 SECURE TREATMENT AND DETENTION BEDS FOR ADOLESCENT YOUTHS. 18023357 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 33 0 1 566 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MI X FINANCIAL ONE 7344538804 44744 HELM STREET PLYMOUTH MI 48170 PAUL MACKINNON CHAIRPERSON 1.00 X X 0 0 0 REV LOVEJOY JOHNSON II SECRETARY 1.00 X X 0 0 0 DWIGHT BELYUE TREASURER 1.00 X X 0 0 0 NATASHIA C DOOLEY DIRECTOR 1.00 X 0 0 0 MOHAMED THABET DIRECTOR 1.00 X 0 0 0 LINDY MCCOY DIRECTOR 1.00 X 0 0 0 JOSHUA J SWANINGER PRESIDENT & CEO 10.00 30.00 X 61899 255043 42710 61899 255043 42710 0 0 1 0 JOHNSON CONTROLS 5757 N GREEN BAY AVE PO BOX 59 MILWAUKEE WI 53201 SECURITY SOLUTIONS 311157 DR KYLE SMITH 31255 PIERCE STREET BEVERLY HILLS MI 48025 PSYCHIATRY SERVICES 224715 DRYMEDIC RESTORATION 795 INDUSTRIAL CT BLOOMFIELD TWP MI 48302 REPAIR SERVICES 206582 HITTLE CONSTRUCTION 487 N PONCHARTRAIN WHITE LAKE MI 48386 REPAIR SERVICES 180747 KROPF MECHANICAL SERVICES 33792 CAPITOL ST LIVONIA MI 48150 REPAIR SERVICES 140467 5 624 624 SECURED RESIDENTIAL SERVICES 623990 19669924 19669924 19669924 689 689 WORKERS COMP DIVIDEND 623990 53164 53164 HOLIDAY ALLOWANCE REVENUE 623990 875 875 GARNISHMENT FEES 623990 385 385 54424 19725661 19669924 0 55113 X 563979 563979 65313 64355 958 8247468 8126551 120917 35765 34376 1389 613810 589967 23843 913058 902993 10065 8158 8158 55244 55244 3177632 1584379 1593253 1208647 1124239 84408 2587511 2576173 11338 51416 41587 9829 8961 8299 662 1153547 1153175 372 1300080 1249950 50130 MEMBERSHIPS AND LICENSE 3334 3334 SUBSCRIPTIONS 1280 1280 19995203 18023357 1971846 0 1055 1635 472447 1701914 1272745 1581954 135752 197589 18077391 12288374 6801319 5789017 3657818 1891574 12341136 11163683 736069 950726 7957335 6840689 6862455 6856533 15555859 14647948 X -3274723 -3544265 60000 60000 -3214723 -3484265 12341136 11163683 -269542 0 X X 0 1 X 1 0 X 60000 2612284 77581 624 2750489 18298953 15944235 11993995 12122986 19669924 78030093 18358953 18556519 12071576 12122986 19670548 80780582 0 0 0 80780582 57929 50145 148861 1656 689 259280 57929 50145 148861 1656 689 259280 3540 14520 18060 107420 103123 241931 33913 54424 540811 18527842 18724307 12462368 12158555 19725661 81598733 0.99000 0.98840 0.00320 0.00330 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 105,145. 2020 AMOUNT: $ 100,673. 2021 AMOUNT: $ 240,556. 2022 AMOUNT: $ 33,088. 2023 AMOUNT: $ 53,549. HOLIDAY ALLOWANCE - 2019 AMOUNT: $ 2,275. 2020 AMOUNT: $ 2,450. 2021 AMOUNT: $ 1,375. 2022 AMOUNT: $ 825. 2023 AMOUNT: $ 875. 14184511 9186160 4998351 1641990 1382422 259568 2024540 1493442 531098 226350 226350 0 5789017 RIGHT OF USE ASSETS 1891574 1891574 A/P AFFILIATED COMPANIES 2089834 OPERATING LEASE LIABILITIES 1891574 REFUNDABLE ADVANCE 2875125 6856533 X 19725661 0 19725661 0 19725661 19995203 0 19995203 0 19995203 PART X, LINE 2: THE ORGANIZATION 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 AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. 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 DECEMBER 31, 2023 AND 2022, 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. 1 EXPENDITURES MADE FOR THE DIRECT BENEFIT OF RESIDENTS OF THE SECURE TREATMENT AND DETENTION PROGRAMS, INCLUDING BUT NOT LIMITED TO ALLOWANCES, HOLIDAYS, PERSONAL CARE, TOKEN STORE SUPPLIES, AND MEDICAL SUPPLIES AND SERVICES. 110 563979 PART I, LINE 2: THE ORGANIZATION IS CONTRACTUALLY OBLIGATED TO PROVIDE FOR RESIDENTS SPECIFIC ASSISTANCE EXPENDITURES. DETAILS OF EXPENSES ARE MAINTAINED IN CLIENT CASE FILES. X X X X 0 0 0 0 0 0 1 0 0 JOSHUA J SWANINGER PRESIDENT & CEO 61899 255043 0 0 0 0 3414 10224 0 29072 65313 294339 0 0 PART I, LINE 6 OFFICER BONUSES ARE CALCULATED AT A FIXED AMOUNT BASED ON POSITION LEVELS AND NET INCOME FOR THE YEAR. FORM 990, PART VI, SECTION B, LINE 11B COPIES OF FORM 990 ARE NOT CURRENTLY DISTRIBUTED TO GOVERNING BOARD MEMBERS PRIOR TO FILING. HISTORICALLY, COPIES OF FORM 990 HAVE BEEN PROVIDED WHEN REQUESTED BY A BOARD MEMBER. THE ORGANIZATION'S OFFICERS HAVE PREPARED AND REVIEWED FORM 990. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES OUR DIRECTORS, OFFICERS, AND EMPLOYEES TO DISCLOSE POTENTIAL CONFLICTS OF THEMSELVES AND THEIR FAMILY MEMBERS. A QUESTIONNAIRE IS DISTRIBUTED ANNUALLY TO DIRECTORS AND OFFICERS ASKING FOR THIS DISCLOSURE, AND RETURNED TO THE CHIEF FINANCIAL OFFICER FOR REVIEW AND SUBSEQUENT FOLLOW-UP, IF NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S VICE PRESIDENT OF HUMAN RESOURCES IS RESPONSIBLE FOR COLLECTING COMPENSATION DATA FOR OFFICERS OF THE ORGANIZATION. THIS INFORMATION IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, WHO IS RESPONSIBLE FOR REVIEWING AND DETERMINING THE PRESIDENT & CEO'S ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,584,379. MANAGEMENT AND GENERAL EXPENSES 1,593,253. TOTAL EXPENSES 3,177,632. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. SPECTRUM HUMAN SERVICES INC 28303 JOY ROAD WESTLAND MI 48185 510154248 HUMAN SERVICES MI 501(C)(3) LINE 10 N/A 0 SPECTRUM COMMUNITY SERVICES 28303 JOY ROAD WESTLAND MI 48185 382882853 MENTAL HEALTH 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 CHILD AND FAMILY SERVICES 28303 JOY ROAD WESTLAND MI 48185 260801554 CHILD AND FAMILY SERVICES MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 SHS - VOLUNTARY EMP BENEFIT TRUST 28303 JOY ROAD WESTLAND MI 48185 382342619 HEALTH AND WELFARE MI 501(C)(9) SPECTRUM HUMAN SERVICES INC 0 PRIMACARE LLC 28303 JOY ROAD WESTLAND MI 48185 383151449 THERAPY MI N/A 0 0 SPECTRUM II (INACTIVE) 28303 JOY RD WESTLAND MI 48185 383053190 TRAINING MI N/A C 0 0 0 0 1 1 0 0 0 1 0 0 1 1 1 1 1 1 1 1