Civic Intelligence

Spectrum Community Services Inc.

990 • Fiscal year 2018 • EIN 23-2121180

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 03, 2020

7310 Tilghman Street Suite 300Allentown, PA 18106

(484) 893-5050

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

50th percentile

0.21x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.05x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

47th percentile

2.4%

Higher net margin than 47% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$175,927

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

21st percentile

-4.6%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

5.5%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,526,482

Down $122,172 (-4.6%) from 2017

Net Assets

Up

$1,987,979

Up $137,923 (+7.5%) from 2017

Liabilities

Down

$538,503

Down $260,095 (-33%) from 2017

Revenue

Up

$11,079,511

Up $576,512 (+5.5%) from 2017

Expenses

Up

$10,812,428

Up $1,238,720 (+13%) from 2017

Net Income

Down

$267,083

Down $662,208 (-71%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,794,701Liabilities 2011: $1,025,424Net Assets 2011: $769,2772011Assets 2012: $2,522,003Liabilities 2012: $1,820,499Net Assets 2012: $701,5042012Assets 2013: $3,264,982Liabilities 2013: $2,897,838Net Assets 2013: $367,1442013Assets 2014: $1,963,954Liabilities 2014: $1,496,649Net Assets 2014: $467,3052014Assets 2015: $1,871,702Liabilities 2015: $1,342,463Net Assets 2015: $529,2392015Assets 2016: $2,046,733Liabilities 2016: $1,125,968Net Assets 2016: $920,7652016Assets 2017: $2,648,654Liabilities 2017: $798,598Net Assets 2017: $1,850,0562017Assets 2018: $2,526,482Liabilities 2018: $538,503Net Assets 2018: $1,987,9792018Assets 2019: $3,545,040Liabilities 2019: $708,127Net Assets 2019: $2,836,9132019Assets 2020: $6,636,248Liabilities 2020: $2,257,466Net Assets 2020: $4,378,7822020Assets 2021: $6,288,427Liabilities 2021: $863,534Net Assets 2021: $5,424,8932021Assets 2022: $5,791,462Liabilities 2022: $839,076Net Assets 2022: $4,952,3862022Assets 2023: $7,555,177Liabilities 2023: $3,150,866Net Assets 2023: $4,404,3112023Assets 2024: $7,023,123Liabilities 2024: $3,139,543Net Assets 2024: $3,883,5802024

Highlighted filing

2018

Assets$2,526,482
Liabilities$538,503
Net Assets$1,987,979

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$20M$15M$10M$5.0M$0-$5.0MRevenue 2011: $6,861,930Expenses 2011: $7,044,777Net Income 2011: -$182,8472011Revenue 2012: $7,032,235Expenses 2012: $7,100,008Net Income 2012: -$67,7732012Revenue 2013: $6,242,382Expenses 2013: $6,576,742Net Income 2013: -$334,3602013Revenue 2014: $8,149,101Expenses 2014: $7,903,873Net Income 2014: $245,2282014Revenue 2015: $8,125,513Expenses 2015: $8,063,579Net Income 2015: $61,9342015Revenue 2016: $8,717,137Expenses 2016: $8,325,611Net Income 2016: $391,5262016Revenue 2017: $10,502,999Expenses 2017: $9,573,708Net Income 2017: $929,2912017Revenue 2018: $11,079,511Expenses 2018: $10,812,428Net Income 2018: $267,0832018Revenue 2019: $14,292,704Expenses 2019: $13,443,770Net Income 2019: $848,9342019Revenue 2020: $17,101,115Expenses 2020: $15,559,246Net Income 2020: $1,541,8692020Revenue 2021: $19,062,960Expenses 2021: $18,016,849Net Income 2021: $1,046,1112021Revenue 2022: $18,413,062Expenses 2022: $18,885,569Net Income 2022: -$472,5072022Revenue 2023: $17,822,224Expenses 2023: $18,370,299Net Income 2023: -$548,0752023Revenue 2024: $18,045,803Expenses 2024: $18,566,534Net Income 2024: -$520,7312024

Highlighted filing

2018

Revenue$11,079,511
Expenses$10,812,428
Net Income$267,083
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 3, 2020
Return Version
2017v2.3
Gross Receipts
$11,081,589
Mission and Program Overview

Mission

The organization serves the needs of individuals with disabilities and the economically challenged and provides residential options referred and funded through county mental health/mental retardation programs. Also provided are family living (adult foster care), community group homes, respite care and community integrated employment programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,681,870$1,712,023▲ $30,153
Land, Buildings, and Equipment, Net$494,880$543,931▲ $49,051
Cash and Non-Interest-Bearing Accounts$160,106$46,981▼ $113,125
Total Assets$2,648,654$2,526,482▼ $122,172
Other Assets Total$311,798$223,547▼ $88,251
Liabilities
Accounts Payable and Accrued Expenses$596,903$321,862▼ $275,041
Mortgage Notes Payable Secured by Investment Property$144,687$136,801▼ $7,886
Other Liabilities$57,008$79,840▲ $22,832
Total Liabilities$798,598$538,503▼ $260,095
Net Assets / Fund Balance
Unrestricted Net Assets$1,850,056$1,987,979▲ $137,923
Total Net Assets Fund Balance$1,850,056$1,987,979▲ $137,923
Total Liabilities and Net Assets / Fund Balance$2,648,654$2,526,482▼ $122,172

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$367,176$310,900$678,076
Equipment$110,288$497,426$607,714
Land$66,467-$66,467
Other Assets Org$42,577--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Nathaniel J WilliamsPresident/cePT$175,927$175,927
Dr Nathaniel J WilliamsPresident/CEO-$175,927$175,927

Board Members and Trustees

NameTitle
Chris KerzmannBoard Member
Margaret RuscavageBoard Member
Theresa GriffithsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$11,084,769
Investment Income
$-5,258
Other Revenue
$0
Change in Net Assets
$267,083

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,079,511
Total Revenue per Audited Statements
$11,079,511
Total Revenue per Form 990
$11,079,511
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,383,055
Other Expenses$3,429,373
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,225,475$312,903-$5,538,378
Other Employee Benefits$964,241$87,763-$1,052,004
All Other Expenses$588,490$127,026-$715,516
Occupancy$598,073$59,369-$657,442
Payroll Taxes$575,793$40,953-$616,746
Other Expenses$280,713$9,917-$290,630
Current Officers, Directors, Trustees, and Key Employees$156,575$19,352-$175,927
Office Expenses$139,624$14,527-$154,151
Interest$27,184$56,554-$83,738
Travel$76,165$1,060-$77,225
Depreciation Depletion$58,358--$58,358
Insurance$20,561$17,135-$37,696
Total Functional Expenses$9,921,474$890,954$0$10,812,428

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,812,428
Total Expenses per Audited Statements$10,812,428
Total Expenses per Form 990$10,812,428
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Leases Payable$79,840
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Management reviews the 990 before it is filed.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Spectrum Community Services Inc
EIN
23-2121180
Phone
4848935050
Address
7310 TILGHMAN STREET SUITE 300, ALLENTOWN, PA 18106

Signing Officer

Name
Dr Nathaniel J Williams
Title
President/CEO
Phone
4848935050
Signed
2020-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Nathaniel J Williams
Formed
1993
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
3
Employees
218

Preparer

Firm
Buckno Lisicky & Company Pc
Address
645 HAMILTON ST SUITE 204, ALLENTOWN, PA 18101
Preparer
Jeffrey E Dobeck
Phone
6108218580
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization serves the needs of individuals with disabilities and the economically challenged and provides residential options referred and funded through county mental health/mental retardation programs. Also provided are family living (adult foster care), community group homes, respite care and community integrated employment programs.

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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt08138951
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt046549914
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0367176
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0310900
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0678076
IRS990ScheduleD/EquipmentGrp/BookValueAmt0110288
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0497426
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0607714
IRS990ScheduleD/ExpensesSubtotalAmt010812428
IRS990ScheduleD/LandGrp/BookValueAmt066467
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt066467
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0180970
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt142577
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM HUMAN WORKS AFFILIATES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt079840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASES PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt011079511
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0543931
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0223547
IRS990ScheduleD/TotalExpensesPerForm990Amt010812428
IRS990ScheduleD/TotalLiabilityAmt079840
IRS990ScheduleD/TotalRevenuePerForm990Amt011079511
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011079511
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt010812428
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0175927
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR NATHANIEL J WILLIAMS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0175927
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION SERVES THE NEEDS OF INDIVIDUALS WITH DISABILITIES AND THE ECONOMICALLY CHALLENGED AND PROVIDES RESIDENTIAL OPTIONS REFERRED AND FUNDED THROUGH COUNTY MENTAL HEALTH/MENTAL RETARDATION PROGRAMS. ALSO PROVIDED ARE FAMILY LIVING (ADULT FOSTER CARE), COMMUNITY GROUP HOMES, RESPITE CARE AND COMMUNITY INTEGRATED EMPLOYMENT PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT REVIEWS THE 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02648654
IRS990/TotalAssetsEOYAmt02526482
IRS990/TotalAssetsGrp/BOYAmt02648654
IRS990/TotalAssetsGrp/EOYAmt02526482
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt0218
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0890954
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09921474
IRS990/TotalFunctionalExpensesGrp/TotalAmt010812428
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0798598
IRS990/TotalLiabilitiesEOYAmt0538503
IRS990/TotalLiabilitiesGrp/BOYAmt0798598
IRS990/TotalLiabilitiesGrp/EOYAmt0538503
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01850056
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01987979
IRS990/TotalProgramServiceExpensesAmt09921474
IRS990/TotalProgramServiceRevenueAmt011084769
IRS990/TotalReportableCompFromOrgAmt0175927
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011079511
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011079511
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02648654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02526482
IRS990/TravelGrp/ManagementAndGeneralAmt01060
IRS990/TravelGrp/ProgramServicesAmt076165
IRS990/TravelGrp/TotalAmt077225
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01850056
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01987979
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.SPECTRUMCOMMNITYSERICES.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR NATHANIEL J WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum04848935050
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECTRUM COMMUNITY SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0232121180
ReturnHeader/Filer/PhoneNum04848935050
ReturnHeader/Filer/USAddress/AddressLine1Txt07310 TILGHMAN STREET SUITE 300
ReturnHeader/Filer/USAddress/CityNm0ALLENTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018106
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B0F08C89CD484C0E75ECE2542C7B914AA204D88F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId061DDC1A049D0197F528FF2006999DC4CD7EC2A4A
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02020-02-03
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm006:47:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232426656
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BUCKNO LISICKY & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0645 HAMILTON ST SUITE 204
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALLENTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018101
ReturnHeader/PreparerPersonGrp/PhoneNum06108218580
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY E DOBECK
ReturnHeader/ReturnTs02020-02-03T06:47:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.02$3.14$3.88$18.0$18.6$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.56$3.15$4.40$17.8$18.4$0.55
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$0.84$4.95$18.4$18.9$0.47
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.29$0.86$5.42$19.1$18.0$1.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.64$2.26$4.38$17.1$15.6$1.54
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.55$0.71$2.84$14.3$13.4$0.85
2018Detailed filing. Detailed filing data is available for this year.$2.53$0.54$1.99$11.1$10.8$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$0.80$1.85$10.5$9.57$0.93
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.05$1.13$0.92$8.72$8.33$0.39
2015Detailed filing. Detailed filing data is available for this year.$1.87$1.34$0.53$8.13$8.06$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.96$1.50$0.47$8.15$7.90$0.25
2013Summary only. Only limited summary data is available for this year.$3.26$2.90$0.37$6.24$6.58$0.33
2012Summary only. Only limited summary data is available for this year.$2.52$1.82$0.70$7.03$7.10$0.07
2011Summary only. Only limited summary data is available for this year.$1.79$1.03$0.77$6.86$7.04$0.18