2025-07-01T16:36:46-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 1000 TOWN CENTER STE 2700 SOUTHFIELD MI 48075 990 2023-10-01 260801554 SPECTRUM CHILD & FAMILY SERVICES SPEC 7344588736 28303 JOY ROAD WESTLAND MI 48185 JOSH SWANINGER PRESIDENT & CEO 7344588736 2025-06-30 1 1 TROY MARINE CPA P00187863 2483727300 2025-06-30 2023 2025-03-06 01:10:19Z JOSH SWANINGER 28303 JOY ROAD WESTLAND MI 48185 8544179 0 X HTTPS://WWW.SPECTRUMHUMAN.ORG/SCFS X 2007 MI SPECTRUM CHILD AND FAMILY SERVICES (SCFS) CONCENTRATES ON CHILD WELFARE AND PROVIDES A WIDE ARRAY OF SERVICES TO CHILDREN, YOUTH AND FAMILIES LIVING IN GENESEE, LIVINGSTON, MACOMB, OAKLAND, WAYNE AND WASHTENAW COUNTIES. WE SERVE CHILDREN AND TEENS THAT ARE DELINQUENT, HAVE BEEN NEGLECTED/ABUSED OR ABANDONED; ARE MEDICALLY FRAGILE, MULTIPLE HANDICAPPED, DUALLY DIAGNOSED AND BEHAVIORALLY AND/OR EMOTIONALLY IMPAIRED. 4 4 147 4 0 0 3481 3095 7236490 8401828 -20415 139256 0 0 7219556 8544179 547811 601601 0 0 3701479 4401812 0 0 0 2868309 2981335 7117599 7984748 101957 559431 6591810 6801123 4676957 4109078 1914853 2692045 DEVELOPING AND OPERATING A CONTINUUM OF TREATMENT PROGRAMS, RESIDENTIAL, FOSTER CARE, AND OTHER SERVICES FOR DELINQUENT, ABUSED AND NEGLECTED CHILDREN AND THEIR FAMILIES. 0 0 2584286 567043 2343454 FAMILY SUPPORT SERVICES, INCLUDES FOSTER CARE, TREATMENT FOSTER CARE, TRIAL REUNIFICATION, FOSTER CARE SUPPORTIVE VISITATION, AND ADOPTION SERVICES PROVIDED TO CHILDREN AND FAMILIES IMPACTED BY OR AT RISK OF ABUSE OR NEGLECT. 4817463 34558 6058374 OUTREACH SERVICES, INCLUDES SEMI-INDEPENDENT LIVING, INTENSIVE SPECIALIZED PLACEMENTS, YOUTH IN TRANSITION, LIFE SKILLS, YOUTH RESIDENTIAL HOMES, STABILIZATION AND EMERGENCY SHELTER SERVICES PROVIDED TO CHILDREN AND FAMILIES IMPACTED BY OR AT RISK OF ABUSE AND NEGLECT.COMMUNITY BASED SERVICES, INCLUDES, THE FIRST STE, YOUR CHOICE, HOME-BASED, CASE MANAGEMENT AND MILESTONE PROGRAMS. THE PROGRAMS PROVIDE RESOURCES AND SERVICES TO CLIETS THAT HAVE INVOLVEMENT WITH THE JUVENILE JUSTICE SYSTEMS. MISCELLANEOUS SERVICES INCLUDING SUPPORT SERVICES FOR FAMILIES AND CHILDREN. ADDITIONALLY, THE ORGANIZATION PROVIDES RESIDENTIAL PROGRAMS FOR FEMAES AND INDEPENDENT LIVING SERVICES FOR OLDER TEENS. 7401749 1 0 0 0 0 0 0 0 0 0 1 1 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 42 0 1 147 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X FINANCIAL ONE ACCOUNTING 7344588736 44744 HELM STREET PLYMOUTH MI 48170 DR CHERYL GIBSON FOUNTAIN CHAIR 1.00 X X 0 0 0 BILL HOLT TREASURER 1.00 X X 0 0 0 LENA BARKLEY DIRECTOR AND SECRETARY 1.00 X X 0 0 0 JAKE GERMAN DIRECTOR 1.00 X 0 0 0 JOSHUA SWANINGER PRESIDENT & CEO 4.00 64.00 X 57650 259293 42710 STACIE BOWENS EXECUTIVE DIRECTOR 40.00 X 131641 0 9244 189291 259293 51954 1 0 1 0 0 3095 3095 COMMUNITY BASED SERVIC 624110 6058374 6058374 FAMILY SUPPORT SERVICE 623990 2343454 2343454 8401828 84765 84765 54491 0 54491 54491 54491 8544179 8401828 0 139256 X 601601 601601 201911 184963 16948 3081701 2846658 235043 839777 790627 49150 278423 257734 20689 202237 163098 39139 4287 4287 43912 43912 7287 7287 943414 942575 839 117608 98852 18756 592686 583792 8894 137676 113884 23792 8431 8431 OPERATIONS 394825 385124 9701 SPECIFIC ASSISTANCE 168072 109111 58961 PURCHASED SERVICES 162248 151853 10395 MISCELLANEOUS 87003 61105 25898 111649 102341 9308 7984748 7401749 582999 0 66930 10096 1937658 2450626 889029 924980 67048 80412 441147 348204 3742 92943 1444906 1754728 2182497 1487338 6591810 6801123 940022 747193 1657161 1657161 2079774 1704724 4676957 4109078 X 1868006 2644982 46847 47063 1914853 2692045 6591810 6801123 559431 217761 0 X 0 1 X 1 1 1 X 6865639 1902967 1816 3481 3095 8776998 6865639 1902967 1816 3481 3095 8776998 8776998 104493 73725 225034 52932 84765 540949 52800 131520 50574 234894 9552841 26056478 0.91880 0.95180 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 52,800. 2020 AMOUNT: $ 131,520. 2021 AMOUNT: $ 50,574. 149644 60443 89201 291503 287761 3742 92943 FUNDS HELD BY SPECTRUM HUMAN SERVICES 1754728 C 1754728 DEPOSITS 6900 RESTRICTED CASH 46847 RELATED RECEIVABLES 1167622 RIGHT OF USE ASSETS 265969 1487338 POST-RETIREMENT BENEFITS 1107613 AFFILIATED ORGANIZATION PAYABLE 315755 OPERATING LEASE LIABILITY 281356 1704724 X 8754653 217761 217761 8536892 7287 7287 8544179 7977461 0 7977461 7287 7287 7984748 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. UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES BY USING A RECOGNITION THRESHOLD OF MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD AT SEPTEMBER 30, 2024 AND 2023. 1 FAMILY SUPPORT SERVICES 174 567043 COMMUNITY BASED SERVICES AND OUTREACH 742 34558 PART I, LINE 2: FOSTER CARE WORKERS MONITOR THE CARE OF CLIENTS AND KIDS TO ENSURE THAT STIPEND/BOARD AND CARE PAYMENTS ARE BEING PROPERLY UTILIZED. AN ANNUAL REPORT IS FILED WITH THE STATE OF MICHIGAN TO REPORT THESE PAYMENTS. X X X 0 0 0 0 0 0 0 0 0 JOSHUA SWANINGER PRESIDENT & CEO 57650 259293 0 0 0 0 3375 10263 0 29072 61025 298628 0 0 PART I, LINE 3 THE BOARD OF DIRECTORS HAS A HUMAN RESOURCES SUBCOMMITTEE. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE CEO EVALUATION AND COMPENSATION. THE SUBCOMMITTEE IS RESPONSIBLE FOR 1) CONDUCTING SALARY AND BENEFIT BENCHMARKING AND 2) MANAGING CEO EVALUATION AND ANNUAL PERFORMANCE REVIEW PROCESS. FORM 990, PART VI, SECTION B, LINE 11B THE OFFICERS OF THE CORPORATION REVIEW THE FORM 990 PRIOR TO FILING. A COPY OF THE FORM IS AVAILABLE TO THE BOARD IF REQUESTED. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES 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 DISCLOSURE. QUESTIONNAIRES ARE RETURNED TO THE CFO FOR REVIEW AND ANY FOLLOW-UP, IF NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 THE VICE PRESIDENT OF HUMAN RESOURCES COLLECTS INFORMATION AND DATA FOR COMPENSATION. THIS INFORMATION IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, WHO IS RESPONSIBLE FOR REVIEWING AND DETERMINING THE OFFICER, KEY EMPLOYEES', AND PRESIDENT & CEO'S ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST. THE ANNUAL 990 IS AVAILABLE THROUGH THE GUIDESTAR WEBSITE. FORM 990, PART IX, LINE 11G CONTRACTED BUSINESS SERVICES: PROGRAM SERVICE EXPENSES 942,575. MANAGEMENT AND GENERAL EXPENSES 839. TOTAL EXPENSES 943,414. SPECTRUM HUMAN SERVICES INC 28303 JOY ROAD WESTLAND MI 48185 510154248 FAMILY MI 501(C)(3) LINE 10 N/A 0 SPECTRUM JUVENILE JUSTICE SERVICES 28303 JOY ROAD WESTLAND MI 48185 383215802 TREATMENT MI 501(C)(3) LINE 10 SPECTRUM HUMAN SERVICES INC 0 SPECTRUM COMMUNITY SERVICES 28303 JOY ROAD WESTLAND MI 48185 382882853 MENTAL HEALTH MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 SPECTRUM PROPERTY SYSTEMS INC 28303 JOY ROAD WESTLAND MI 48185 382348810 PROPERTY MI 501(C)(2) N/A 0 PRIMACARE LLC 28303 JOY RD WESTLAND MI 48185 383151449 THERAPY MI N/A 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 1 1 0 0 0 SPECTRUM HUMAN SERVICES INC P 768600 CASH PAID SPECTRUM HUMAN SERVICES INC E 894387 LOAN BALANCE