Civic Intelligence

Spectrum Community Services

990 • Fiscal year 2016 • EIN 38-2882853

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 08, 2017

Organization ProfileWWW.SPECTRUMHUMAN.ORG

View Organization Page

28303 Joy RoadWestland, MI 48185-5524

(734) 458-8759

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.39x

Higher debt load relative to assets than 62% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.11x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$383,806

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

15th percentile

-5.3%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

1.2%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$9,084,591

Down $509,171 (-5.3%) from 2015

Net Assets

Up

$5,518,262

Up $205,609 (+3.9%) from 2015

Liabilities

Down

$3,566,329

Down $714,780 (-17%) from 2015

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin41st percentile

Revenue

Up

$32,428,722

Up $397,655 (+1.2%) from 2015

Expenses

Up

$32,223,113

Up $242,728 (+0.8%) from 2015

Net Income

Up

$205,609

Up $154,927 (+306%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $7,232,126Liabilities 2010: $4,144,928Net Assets 2010: $3,087,1982010Assets 2011: $8,506,067Liabilities 2011: $4,463,961Net Assets 2011: $4,042,1062011Assets 2012: $9,557,247Liabilities 2012: $4,886,322Net Assets 2012: $4,670,9252012Assets 2013: $10,107,538Liabilities 2013: $4,910,414Net Assets 2013: $5,197,1242013Assets 2014: $9,897,353Liabilities 2014: $4,635,382Net Assets 2014: $5,261,9712014Assets 2015: $9,593,762Liabilities 2015: $4,281,109Net Assets 2015: $5,312,6532015Assets 2016: $9,084,591Liabilities 2016: $3,566,329Net Assets 2016: $5,518,2622016Assets 2017: $10,916,975Liabilities 2017: $4,105,911Net Assets 2017: $6,811,0642017Assets 2018: $11,194,463Liabilities 2018: $4,047,833Net Assets 2018: $7,146,6302018Assets 2019: $11,274,028Liabilities 2019: $4,096,132Net Assets 2019: $7,177,8962019Assets 2020: $14,944,992Liabilities 2020: $7,367,107Net Assets 2020: $7,577,8852020Assets 2021: $14,825,808Liabilities 2021: $6,432,460Net Assets 2021: $8,393,3482021Assets 2022: $14,911,940Liabilities 2022: $5,573,636Net Assets 2022: $9,338,3042022Assets 2023: $15,879,597Liabilities 2023: $5,689,918Net Assets 2023: $10,189,6792023Assets 2024: $16,908,840Liabilities 2024: $5,631,257Net Assets 2024: $11,277,5832024

Highlighted filing

2016

Assets$9,084,591
Liabilities$3,566,329
Net Assets$5,518,262
Open 2016 Filing

Operations Trend

Revenue Growth45th percentile

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

$40M$30M$20M$10M$0Expenses 2010: $23,681,8592010Expenses 2011: $25,091,3942011Expenses 2012: $26,996,0062012Revenue 2013: $29,610,308Expenses 2013: $29,084,109Net Income 2013: $526,1992013Revenue 2014: $32,635,758Expenses 2014: $32,570,911Net Income 2014: $64,8472014Revenue 2015: $32,031,067Expenses 2015: $31,980,385Net Income 2015: $50,6822015Revenue 2016: $32,428,722Expenses 2016: $32,223,113Net Income 2016: $205,6092016Revenue 2017: $32,985,670Expenses 2017: $31,692,868Net Income 2017: $1,292,8022017Revenue 2018: $32,120,370Expenses 2018: $31,784,804Net Income 2018: $335,5662018Revenue 2019: $33,251,669Expenses 2019: $33,232,363Net Income 2019: $19,3062019Revenue 2020: $33,829,306Expenses 2020: $33,463,015Net Income 2020: $366,2912020Revenue 2021: $33,552,520Expenses 2021: $32,782,595Net Income 2021: $769,9252021Revenue 2022: $34,899,276Expenses 2022: $33,630,061Net Income 2022: $1,269,2152022Revenue 2023: $35,144,535Expenses 2023: $34,338,857Net Income 2023: $805,6782023Revenue 2024: $37,551,833Expenses 2024: $36,484,788Net Income 2024: $1,067,0452024

Highlighted filing

2016

Revenue$32,428,722
Expenses$32,223,113
Net Income$205,609
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 8, 2017
Return Version
2015v3.0
Gross Receipts
$32,467,658
Mission and Program Overview

Mission

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.

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 the mentally impaired adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$4,715,095$3,229,658▼ $1,485,437
Savings and Temporary Cash Investments$1,947,784$3,135,622▲ $1,187,838
Land, Buildings, and Equipment, Net$2,430,552$2,248,422▼ $182,130
Prepaid Expenses and Deferred Charges$411,809$156,220▼ $255,589
Cash and Non-Interest-Bearing Accounts$5,571$3,950▼ $1,621
Total Assets$9,593,762$9,084,591▼ $509,171
Other Assets Total$82,951$310,719▲ $227,768
Liabilities
Accounts Payable and Accrued Expenses$2,687,382$2,061,089▼ $626,293
Mortgage Notes Payable Secured by Investment Property$1,593,727$1,505,240▼ $88,487
Total Liabilities$4,281,109$3,566,329▼ $714,780
Net Assets / Fund Balance
Unrestricted Net Assets$5,004,695$5,218,500▲ $213,805
Temporarily Rstr Net Assets$307,958$299,762▼ $8,196
Total Net Assets Fund Balance$5,312,653$5,518,262▲ $205,609
Total Liabilities and Net Assets / Fund Balance$9,593,762$9,084,591▼ $509,171

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,285,179$552,843-
Land$440,824--
Equipment$471,445$2,401,329-
Leasehold Improvements$50,974$51,896-
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara FowkesExecutive DirectorFT$153,681$8,693$162,374
Roger SwaningerPresident & CEOPT$93,292$3,524$96,816

Board Members and Trustees

NameTitle
Perrin EmanuelChairperson
Gary BruhnVice Chairperson
Debbie PattersonDirector
Suzanne ShawDirector
Christine ShearerSecretary
Winn WolfTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Financial One AccountingAccounting44744 HELM ST, Plymouth, MI 48170$410,766
Maxim Healthcare Services INCHealthcare12559 COLLECTIONS CTR DR, Chicago, IL 60693$366,271
Health Care Associates INCHealthcare3101 PRAIRIE ST, Grandville, MI 49418$334,804
Revenue and Support

Revenue Composition

Contributions and Grants
$16,876
Program Service Revenue
$32,418,046
Investment Income
$-6,200
Other Revenue
$0
All Other Contributions
$16,876
Change in Net Assets
$205,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,428,722
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$32,428,722
Total Revenue per Form 990
$32,428,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$25,169,699
Other Expenses$7,053,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$18,376,397$1,403,763-$19,780,160
Other Employee Benefits$3,585,555$145,264-$3,730,819
Occupancy$1,898,929$231,432-$2,130,361
Payroll Taxes$1,548,572$110,148-$1,658,720
Travel$586,004$74,272-$660,276
All Other Expenses$449,623$108,717-$558,340
Office Expenses$241,512$140,107-$381,619
Other Expenses$348,762$17,560-$366,322
Depreciation Depletion$137,982$184,794-$322,776
Fees for Services Accounting-$290,000-$290,000
Insurance$193,047$47,157-$240,204
Interest$70,313$9,846-$80,159
Fees for Services Management$78,308--$78,308
Fees for Services Legal-$78,006-$78,006
Total Functional Expenses$28,773,706$3,449,407$0$32,223,113

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$32,223,113
Total Expenses per Audited Statements$32,223,113
Total Expenses per Form 990$32,223,113
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

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 11

“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 interest 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.”

Filing and Contact Details

Filer

Filer Name
Spectrum Community Services
EIN
38-2882853
Phone
7344588759
Address
28303 JOY ROAD, WESTLAND, MI 48185-5524

Signing Officer

Name
Roger Swaninger
Title
President & CEO
Phone
7344588759
Signed
2017-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Swaninger
Formed
1988
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
1,612
Volunteers
0

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
2000 TOWN CENTER SUITE 900, SOUTHFIELD, MI 48075
Preparer
Michael F Fenberg
Phone
2483727300
Supplemental Narrative

Additional Explanations

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.”

Financial Statement Notes

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. The organization follows the standard relating to the accounting for uncertainty in income taxes. The tax effects from an uncertain tax position can be recognized in the financial statements, only if the position is more likely than not to be sustained on audit, based on the technical merits of the position. The organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would be more likely than not to sustain the position following an audit. For tax positions meeting the more likely than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized, upon ultimate settlement with the relevant tax authority. The organizations apply the accounting standard to all tax positions for which the statute of limitations remained open. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization is no longer subject to u.s. Federal income tax examinations by the internal revenue service for the years before september 30, 2013. The organization is not currently under examination by any taxing jurisdiction.”

Raw XML AppendixShowing 400 of 592 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/InterestGrp/TotalAmt080159
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt0144
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03006068
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02430552
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02248422
IRS990/LandBldgEquipCostOrOtherBssAmt05254490
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt038936
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR INTELLECTUALLY 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01593727
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01505240
IRS990/NetAssetsOrFundBalancesBOYAmt05312653
IRS990/NetAssetsOrFundBalancesEOYAmt05518262
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-6200
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6200
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0231432
IRS990/OccupancyGrp/ProgramServicesAmt01898929
IRS990/OccupancyGrp/TotalAmt02130361
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0140107
IRS990/OfficeExpensesGrp/ProgramServicesAmt0241512
IRS990/OfficeExpensesGrp/TotalAmt0381619
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt082951
IRS990/OtherAssetsTotalGrp/EOYAmt0310719
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0145264
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03585555
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03730819
IRS990/OtherExpensesGrp/Desc0RESIDENT MEDICAL
IRS990/OtherExpensesGrp/Desc1CONTRACTUAL AND CONSULT
IRS990/OtherExpensesGrp/Desc2CONSUMABLE SUPPLIES
IRS990/OtherExpensesGrp/Desc3ROUTINE MAINTENANCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0602300
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16041
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt217560
IRS990/OtherExpensesGrp/ProgramServicesAmt0814703
IRS990/OtherExpensesGrp/ProgramServicesAmt1162
IRS990/OtherExpensesGrp/ProgramServicesAmt2443837
IRS990/OtherExpensesGrp/ProgramServicesAmt3348762
IRS990/OtherExpensesGrp/TotalAmt0814703
IRS990/OtherExpensesGrp/TotalAmt1602462
IRS990/OtherExpensesGrp/TotalAmt2449878
IRS990/OtherExpensesGrp/TotalAmt3366322
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01403763
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt018376397
IRS990/OtherSalariesAndWagesGrp/TotalAmt019780160
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0110148
IRS990/PayrollTaxesGrp/ProgramServicesAmt01548572
IRS990/PayrollTaxesGrp/TotalAmt01658720
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0411809
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0156220
IRS990/PrincipalOfficerNm0ROGER SWANINGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE - CONTRACTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt032418046
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032418046
IRS990/ProgSrvcAccomActy2Grp/Desc0ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt011891679
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt013235281
IRS990/ProgSrvcAccomActy3Grp/Desc0CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01961489
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02266649
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PRIVATE DUTY NURSING SERVICES FOR DEVELOPMENTALLY DISABLED ADULTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01210118
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01185833
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt032027267
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03800
IRS990/PYOtherExpensesAmt06965617
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt050682
IRS990/PYSalariesCompEmpBnftPaidAmt025014768
IRS990/PYTotalExpensesAmt031980385
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt032031067
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0205609
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt015730283
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01947784
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03135622
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032418046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt032011923
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt032627505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt029607968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt027615410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0154280852
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02515
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02515
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0154280852
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt032418046
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt032011923
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt032627505
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt029607968
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt027615410
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0154280852
IRS990ScheduleA/TotalSupportAmt0154283367
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01285179
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0552843
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01838022
IRS990ScheduleD/EquipmentGrp/BookValueAmt0471445
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02401329
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt02872774
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt032223113
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0440824
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0440824
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt050974
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt051896
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0102870
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt032428722
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPECTRUM 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. THE ORGANIZATION FOLLOWS THE STANDARD RELATING TO THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN BE RECOGNIZED IN THE FINANCIAL STATEMENTS, ONLY IF THE POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED ON AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD BE MORE LIKELY THAN NOT TO SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE LIKELY THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED, UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE ORGANIZATIONS APPLY THE ACCOUNTING STANDARD TO ALL TAX POSITIONS FOR WHICH THE STATUTE OF LIMITATIONS REMAINED OPEN. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS BEFORE SEPTEMBER 30, 2013. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02248422
IRS990ScheduleD/TotalExpensesPerForm990Amt032223113
IRS990ScheduleD/TotalRevenuePerForm990Amt032428722
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt032428722
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt032223113
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/ClubDuesOrFeesInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt093292
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1153681
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0280754
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt03524
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt15927
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt12766
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt06236
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ROGER SWANINGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1BARBARA FOWKES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt096816
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1162374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0286990
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBER APPROVES ALL SUBSTANTIVE ACTIONS, INCLUDING MERGERS/ACQUISITIONS, CONTRACTS, POLICIES, INVESTMENTS, AND ANY AMENDMENTS TO THE CORPORATION'S ARTICLES OF INCORPORATION AND BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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 INTEREST 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL INFORMATION IS AVAILABLE UPON REQUEST. FORM 990 IS ALSO POSTED ANNUALLY ON GUIDESTAR'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,084,591
Liabilities
$3,566,329
Net assets
$5,518,262
Revenue
$32,428,722
Expenses
$32,223,113
Net income
$205,609
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$5.63$11.3$37.6$36.5$1.07
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.9$5.69$10.2$35.1$34.3$0.81
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$14.9$5.57$9.34$34.9$33.6$1.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.8$6.43$8.39$33.6$32.8$0.77
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$7.37$7.58$33.8$33.5$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$4.10$7.18$33.3$33.2$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$4.05$7.15$32.1$31.8$0.34
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$4.11$6.81$33.0$31.7$1.29
2016Detailed filing. Detailed filing data is available for this year.$9.08$3.57$5.52$32.4$32.2$0.21
2015Detailed filing. Detailed filing data is available for this year.$9.59$4.28$5.31$32.0$32.0$0.05
2014Detailed filing. Detailed filing data is available for this year.$9.90$4.64$5.26$32.6$32.6$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$4.91$5.20$29.6$29.1$0.53
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.56$4.89$4.67$27.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.51$4.46$4.04$25.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.23$4.14$3.09$23.7