2025-05-13T08:54:37-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 1000 TOWN CENTER STE 2700 SOUTHFIELD MI 48075 990 2023-10-01 382882853 SPECTRUM COMMUNITY SERVICES SPEC 7344588759 28303 JOY ROAD WESTLAND MI 481855524 JOSH SWANINGER PRESIDENT & CEO 7344588759 2025-05-12 1 1 TROY E MARINE CPA P00187863 2483727300 2025-05-12 2023 2025-03-06 01:10:19Z JOSH SWANINGER 28303 JOY ROAD WESTLAND MI 481855524 37554234 0 X HTTPS://WWW.SPECTRUMCS.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 MENTALLY IMPAIRED ADULTS. 5 5 921 8 0 0 8139 11854 35070780 37449689 65616 90290 0 0 35144535 37551833 0 500000 0 0 26249121 27040062 0 0 0 8089736 8944726 34338857 36484788 805678 1067045 15879597 16908840 5689918 5631257 10189679 11277583 X TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR INTELLECTUALLY AND 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 1 24013363 21503 24857973 ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS. 6547770 478497 10430834 ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS. 2176942 2160882 CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN. 32738075 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 104 0 1 921 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 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 CHAIRPERSON 2.00 X X 0 0 0 NICHOLAS BROWN VICE CHAIRPERSON 2.00 X X 0 0 0 CHRISTINE SHEARER SECRETARY 2.00 X X 0 0 0 WINN WOLF TREASURER 2.00 X X 0 0 0 JASON BAKER DIRECTOR AND BOARD ADVOCAT 2.00 X 0 0 0 REV ROBERT LODGE DIRECTOR 2.00 X 0 0 0 JOSH SWANINGER PRESIDENT & CEO 10.00 40.00 X 104591 212352 42710 SHARON BLAIN EXECUTIVE DIRECTOR 40.00 X 159896 0 25294 MONICA SALINGUE COO 40.00 X 104332 0 26639 MABLE HEYN DIRECT CARE WORKER (SEE SCH O) 100.00 X 176588 0 10151 TABITHA ANN ELLIS HARRIS DIRECT CARE WORKER (SEE SCH O) 100.00 X 172712 0 0 718119 212352 104794 1 0 1 0 PERSONAL ACCOUNTING SERVICES INC 20600 EUREKA STE 200 TAYLOR MI 48180 ACCOUNTING 508794 495 HOME IMPROVEMENT LLC PO BOX 88274 GRAND RAPIDS MI 49518 MAINTENANCE & REPAIRS 402653 FINANCIAL ONE ACCOUNTING 44744 HELM ST PLYMOUTH MI 48170 ACCOUNTING 380038 CORPORATE FLEET SERVICES INC 16322 WOODWARD AVE HIGHLAND PARK MI 48203 VEHICLE LEASES 127600 LIFE THERAPEUTIC SOLUTIONS INC PO BOX 1053 ADA MI 49301 THERAPY 126506 5 11854 11854 PROGRAM REVENUE - CONTRACTS 624100 37449689 37449689 37449689 76052 76052 16639 2401 14238 14238 14238 37551833 37449689 0 90290 500000 500000 783677 783677 21435430 20778103 657327 3183037 3050304 132733 1637918 1530341 107577 4884 4884 327744 327744 268453 161422 107031 2278686 2032213 246473 791872 698837 93035 1350 1350 378039 247260 130779 527082 446949 80133 OTHER START UP 1329604 1329604 ROUTINE MAINTENANCE 1117049 956115 160934 ALL OTHER EXPENSES 729184 543666 185518 CONTRACTUAL AND CONSULT 716914 716914 473865 463261 10604 36484788 32738075 3746713 0 1420 15394 2471393 3405188 4799909 4685638 332711 262896 9326199 4312303 5254223 5013896 3019941 3525828 15879597 16908840 166730 117334 3378829 3926356 2144359 1587567 5689918 5631257 X 9858333 10942768 331346 334815 10189679 11277583 15879597 16908840 1067045 20859 0 X X 0 1 X 1 0 X 33798375 33218191 34817628 35070780 37449689 174354663 33798375 33218191 34817628 35070780 37449689 174354663 174354663 17360 12235 51301 1547 76052 158495 174513158 0.99910 0.99950 X 844574 844574 5338448 1436208 3902240 116980 95405 21575 3026197 2780690 245507 5013896 RELATED PARTY RECEIVABLE 1842962 RIGHT OF USE ASSETS 1682866 3525828 CAPITAL LEASE OBLIGATION 16679 OPERATING LEASE OBLIGATION 1570888 1587567 X 37572692 20859 20859 37551833 0 37551833 36484788 0 36484788 0 36484788 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. 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 SEPTEMBER 30, 2024 AND 2023, 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 SPECTRUM HUMAN SERVICES INC 28303 JOY ROAD WESTLAND MI 48185 510154248 501(C)(3) 500000 0 ENHANCE THE INITIATIVES AND SERVICES THAT ARE AT THE CORE OF SPECTRUM HUMAN SERVICES MISSION. 1 0 PART I, LINE 2: THERE ARE NO RESTRICTIONS OR REPORTING REQUIREMENTS PLACED ON THE $500,000 GRANT TO SHS. X X X X 0 0 0 0 0 0 0 0 0 JOSH SWANINGER PRESIDENT & CEO 104591 212352 0 0 0 0 3474 10164 0 29072 108065 251588 0 0 MABLE HEYN DIRECT CARE WORKER (SEE SCH O) 176588 0 0 0 0 0 0 0 10151 0 186739 0 0 0 SHARON BLAIN EXECUTIVE DIRECTOR 159896 0 0 0 0 0 5810 0 19484 0 185190 0 0 0 TABITHA ANN ELLIS HARRIS DIRECT CARE WORKER (SEE SCH O) 172712 0 0 0 0 0 0 0 0 0 172712 0 0 0 FORM 990, PART III, LINE 3 PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS WILL NOT BE A PROGRAM OF THE ORGANIZATION GOING FORWARD. 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 11B 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 INTERESTED 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. FORM 990, PART VII: DIRECT CARE WORKERS COMPENSATION AND AVERAGE HOURS DEVOTED TO THE ORGANIZATION ON A WEEKLY BASIS ARE ESTIMATED BECAUSE OF OVERTIME HOURS WORKED, WHICH AT TIMES CAN SIGNIFICANTLY EXCEED 40 HOURS DUE TO 24-HOUR CARE. SPECTRUM HUMAN SERVICES INC 28303 JOY RD WESTLAND MI 48185 510154248 FAMILY MI 501(C)(3) LINE 10 N/A 0 SPECTRUM JUVENILE JUSTICE SERVICES INC 28303 JOY RD WESTLAND MI 48185 383215802 TREATMENT MI 501(C)(3) LINE 10 SPECTRUM HUMAN SERVICES INC 0 SPECTRUM CHILD & FAMILY SERVICES 28303 JOY RD WESTLAND MI 48185 260801554 CHILD & FAMILY SERVICES MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 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 1 0 0 0 0 1 0 1 0 0 0 1 0 1 0 SPECTRUM HUMAN SERVICES B 500000 CASH