2024-05-13T15:08:25-05:00 2023-09-30 390758449 WIPFLI LLP 1 MARKET SQUARE AUGUSTA ME 043304637 990 2022-10-01 010318051 SPECTRUM GENERATIONS SPEC 2076201672 PO BOX 2589 AUGUSTA ME 043382589 GERARD QUEALLY PRESIDENT/CEO 2076201672 2024-05-07 1 GERARD QUEALLY 999009999 0 DANIELLE MARTIN CPA P01265151 2076224766 2024-05-07 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z GERARD QUEALLY ONE WESTON COURT 109 AUGUSTA ME 04330 14099311 0 X WWW.SPECTRUMGENERATIONS.ORG X 1972 ME TO PROMOTE AND ADVANCE THE WELL-BEING AND INDEPENDENCE OF OLDER AND DISABLED ADULTS, WITH THE SUPPORT OF THEIR CARE PARTNERS, TO LIVE IN THEIR COMMUNITY OF CHOICE 13 13 427 356 154232 0 6064708 6188425 6936742 7434642 109994 71364 149625 201018 13261069 13895449 0 0 0 0 8790231 9399365 0 0 26612 3889996 3982400 12680227 13381765 580842 513684 6999328 8975739 1142092 2462293 5857236 6513446 X TO PROMOTE AND ADVANCE THE WELL-BEING AND INDEPENDENCE OF OLDER AND DISABLED ADULTS, WITH THE SUPPORT OF THEIR CARE PARTNERS, TO LIVE IN THEIR COMMUNITY OF CHOICE 0 0 6853592 0 0 OTHER PROGRAMS - THE ORGANIZATION PROVIDES VARIOUS OTHER PROGRAMS TO AID AND ASSIST SENIOR CITIZENS IN THE CENTRAL MAINE AREA. 2931893 0 113696 NUTRITION SERVICES - THE ORGANIZATION PROVIDES MEALS TO THOSE UNABLE TO LEAVE THEIR HOMES AS WELL AS THOSE ELDERLY INDIVIDUALS ABLE TO ATTEND THE CONGREGATE SITES. 1073662 0 6932362 SOCIAL SERVICES - THE ORGANIZATION PROVIDES OUTREACH, LEGAL SERVICES, TRANSPORTATION, ADULT DAY CARE, AND COMMUNITY EDUCATION TO THE ELDERLY IN SIX COUNTIES. 1277500 0 327515 CAREGIVER AND HEALTH & WELLNESS PROGRAMS 1277500 0 327515 12136647 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 28 0 427 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 1 0 0 1 1 1 1 1 1 1 0 X X GERARD L QUEALLY 2076201672 ONE WESTON COURT 109 AUGUSTA ME 04330 GERARD QUEALLY PRESIDENT AND CEO 40.00 X 131378 0 29870 SHARON CLEVELAND TREASURER AND CFO 40.00 X 95083 0 13524 DAVID FARAGO CHAIR 2.00 X X 0 0 0 KAREN FOXWELL VICE CHAIR 2.00 X X 0 0 0 ANNE CONNERS SECRETARY 2.00 X X 0 0 0 TERRY REDDY ADVISORY COMMITTEE CHAIR 2.00 X X 0 0 0 LINDA BALL DEVELOPMENT COMMITTEE 1.00 X 0 0 0 PETER BEDARD FINANCE COMMITTEE 1.00 X 0 0 0 ANNETTE BEYEA AT LARGE MEMBER (THRU DEC 2022) 1.00 X 0 0 0 STEPHANIE DUNCAN AT LARGE MEMBER 1.00 X 0 0 0 DEAN JACKMAN FINANCE COMMITTEE 1.00 X 0 0 0 DIANE MORRISON AT LARGE MEMBER 1.00 X 0 0 0 RICHARD NESS AT LARGE MEMBER 1.00 X 0 0 0 NICOLE POULIN AT LARGE MEMBER 1.00 X 0 0 0 JOSEE SHELLEY FINANCE COMMITTEE 1.00 X 0 0 0 NANCY WEINGARTEN FINANCE COMMITTEE 1.00 X 0 0 0 226461 0 43394 1 0 1 0 METHODIST CONFERENCE HOME 46 SUMMER ST ROCKLAND ME 04841 SUBCONTRACTED DISTRIBUTION OF HOME DELIV 131907 VITAL IO 4 INDUSRIAL PARKWAY BRUNSWICK ME 04011 IT SERVICES: SERVERS, REMOVE DESKTOP, HE 124788 2 94534 41688 5119342 932861 289218 6188425 PROGRAM SERVICE FEES 621610 7373573 7373573 EVENTS AND ACTIVITIES REVENUE 621610 61069 61069 7434642 54670 54670 200659 183965 16694 16694 16694 52420 41688 19897 32523 32523 154232 0 154232 154232 14263 14263 14263 13895449 7373573 154232 179219 301649 276451 25198 7546569 6916176 630393 72693 64701 7992 849931 767172 82759 628523 579264 49259 1525 1525 30895 30895 176538 176538 129504 117950 11554 53132 29081 24051 372227 280450 91777 291030 276158 14872 256919 244717 12202 5057 1678 3379 17718 15102 2616 208739 174047 34692 92802 69024 23778 FOOD 943572 943572 CONSUMER REIMBURSEMENT 352107 352107 SUBCONTRACTORS 332185 266966 65219 PROGRAM SUPPLIES 203412 197282 6130 515038 388211 100215 26612 13381765 12136647 1218506 26612 867769 482284 904140 809807 1248772 1992009 26178 29344 145738 207759 5732965 3479561 1887198 2253404 1772212 1936927 37099 38004 110222 1226201 6999328 8975739 731467 804703 25881 164136 275801 261640 108943 1231814 1142092 2462293 X 5018362 5707572 838874 805874 5857236 6513446 6999328 8975739 513684 142526 0 X X 0 1 X 1 1 1 X 3817614 4332247 5239970 6064708 6188425 25642964 3817614 4332247 5239970 6064708 6188425 25642964 25642964 252848 23758 26727 37379 54670 395382 26038346 20729804 0.98480 0.97240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 213971 949199 975793 187377 0 207655 207655 3882095 2385852 1496243 17023 6105 10918 985455 809202 176253 640737 278402 362335 2253404 INVESTMENT - DEFERRED COMPENSATION 113106 SECURITY DEPOSIT 5000 RIGHT OF USE ASSETS 1108095 1226201 DEFERRED COMPENSATION 113106 RIGHT OF USE LIABILITIES 1118708 1231814 X 14072562 142526 14690 19897 177113 13895449 0 13895449 13416352 14690 19897 34587 13381765 0 13381765 PART IV, LINE 2B: SPECTRUM GENERATIONS PROVIDED REP PAYEE SERVICES TO 86 CLIENTS DURING THE FISCAL YEAR. THESE CLIENTS HAVE INTELLECTUAL DISABILITES AND ARE UNDER THE CARE OF OUR COMMUNITY CASE MANAGEMENT STAFF. SPECTRUM'S CASE MANAGERS WORK WITH THE CLIENTS TO DEVELOP A BUDGET AND SPECTRUM PAYS FOR THEIR LIVING EXPENSES ON THEIR BEHALF. EACH CLIENT HAS THEIR OWN CHECKING ACCOUNT UNDER THEIR OWN SOCIAL SECURITY NUMBER AND THE FUNDS ARE NOT CO-MINGLED IN ANY WAY WITH SPECTRUM GENERATIONS' FUNDS. PART X, LINE 2: THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(1) OF THE CODE. IN ADDITION, CONTRIBUTIONS TO THE AGENCY QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). SPECTRUM GENERATIONS IS ALSO EXEMPT FROM STATE OF MAINE INCOME TAXES. THE AGENCY IS REQUIRED TO ASSESS WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION ON THE TECHNICAL MERITS OF THE POSITION ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THAT POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE AGENCY HAS DETERMINED THERE ARE NO AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 19,897. PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 19,897. GOLF TOURNAMENT 21785 8299 13486 7872 727 CELEBRITY CHEF 36748 16298 20450 3327 1789 600 1303 2 35575 17091 18484 2200 552 1046 481 94108 41688 52420 2200 552 11199 2835 600 2511 19897 32523 0 0 0 0 0 0 0 0 0 GERARD QUEALLY PRESIDENT AND CEO 125928 0 0 0 5450 0 5748 0 24122 0 161248 0 0 0 X 265257 FAIR MARKET VALUE X OTHER 0 17264 FAIR MARKET VALUE X SUPPLIES 0 5080 FAIR MARKET VALUE X ANIMAL FOOD INVENTORY 0 1617 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION B, LINE 10B THE AGENCY OFFERS ITS PROGRAMS TO A LARGE SECTION OF CENTRAL MAINE. ACCORDINGLY, THE AGENCY HAS A NUMBER OF BRANCHES AND LOCATIONS. THESE BRANCHES FOLLOW THE SAME POLICIES AND GUIDELINES AS THE MAIN OFFICE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE RETURN IS REVIEWED BY A NUMBER OF MEMBERS OF MANAGEMENT AND IS MADE AVAILABLE TO MEMBERS OF THE GOVERNING BODY UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 12C 1) EMPLOYEES, OFFICERS, BOARD OF DIRECTORS, AND ANY BUSINESS PARTNERS (IF SO EXISTS). 2 & 3) INFUENCE OF PERSONAL INTERESTS WHICH CONFLICT WITH THE ORGANIZATION, DEALINGS WITH PERSONS OR BUSINESS ENTITIES ON BEHALF OF THE ORGANIZATION, OUTSIDE EMPLOYMENT THAT MAY CONFLICT WITH ORGANIZATIONS INTERESTS, DISCLOSURE OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST UPON HIRE OR AS CONFLICTS MAY ARISE (INCLUDING FAMILY RELATIONSHIPS) TO AVOID IMPROPRIETARY, APPLICABLE STATE AND FEDERAL LAWS GOVERNING CONFLICT OF INTEREST FOR NONPROFIT AND CHARITABLE ORGANIZATIONS. 4) IF CONFLICT EXISTS FOR BOARD MEMBER(S), THE BOARD MEMBER(S) SHALL LEAVE THE GOVERNING BOARD OR COMMITTE WHILE A DETERMINATION OF CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS (THIS ALSO APPLIES TO OFFICERS OF THE ORGANIZATION). BY ACCEPTING EMPLOYMENT WITH THE ORGANIZATION, EMPLOYEES AGREE TO EXHIBIT THE HIGHEST STANDARDS OF ETHICAL BEHAVIOR AND BUSINESS PRACTICES IN THEIR ACTIVITIES AT AND ON BEHALF OF THE ORGANIZATION AND AGREE TO CONDUCT THE ORGANIZATIONS BUSINESS WITH INTEGRITY AND HONESTY. ENGAGING IN UNETHICAL CONDUCT TO ACHIEVE RESULTS IS STRICTLY PROHIBITED. PERSONAL AND PUBLIC CONDUCT AS IT REFLECTS ON THE ORGANIZATION IS EXPECTED TO MEET THE SAME HIGH STANDARDS OF THE AGENCY'S CORE VALUES. FORM 990, PART VI, SECTION B, LINE 15 A REVIEW IS PERFORMED ANNUALLY ON OTHER OFFICERS BY THE GOVERNING BODY ON THE PRESIDENT/CEO. THIS REVIEW INCLUDES A REVIEW OF COMPENSATION. COMPARABLE DATA IS USED TO ASSESS APPROPRIATE COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF ALL AUDITED FINANCIAL STATEMENTS, TAX RETURNS, AND OTHER APPLICABLE DOCUMENTS ARE MAINTAINED AT THE MAIN OFFICE. THESE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE PRESIDENT/CEO OR MEMBER OF THE GOVERNING BODY.