Civic Intelligence

Spectrum Community Services

990 • Fiscal year 2017 • EIN 38-2882853

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 13, 2018

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

61st percentile

0.38x

Higher debt load relative to assets than 61% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

27th percentile

0.12x

Higher debt load relative to revenue than 27% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

53rd percentile

3.9%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$373,360

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

86th percentile

20%

Faster asset growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

1.7%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$10,916,975

Up $1,832,384 (+20%) from 2016

Net Assets

Up

$6,811,064

Up $1,292,802 (+23%) from 2016

Liabilities

Up

$4,105,911

Up $539,582 (+15%) from 2016

Revenue And Expenses
Liabilities / Revenue27th percentileNet Margin53rd percentile

Revenue

Up

$32,985,670

Up $556,948 (+1.7%) from 2016

Expenses

Down

$31,692,868

Down $530,245 (-1.6%) from 2016

Net Income

Up

$1,292,802

Up $1,087,193 (+529%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2017

Assets$10,916,975
Liabilities$4,105,911
Net Assets$6,811,064
Open 2017 Filing

Operations Trend

Revenue Growth39th 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

2017

Revenue$32,985,670
Expenses$31,692,868
Net Income$1,292,802
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 13, 2018
Return Version
2016v3.0
Gross Receipts
$32,985,670
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
Savings and Temporary Cash Investments$3,135,622$3,789,957▲ $654,335
Land, Buildings, and Equipment, Net$2,248,422$3,709,495▲ $1,461,073
Accounts Receivable$3,229,658$3,074,697▼ $154,961
Prepaid Expenses and Deferred Charges$156,220$276,279▲ $120,059
Cash and Non-Interest-Bearing Accounts$3,950$4,525▲ $575
Total Assets$9,084,591$10,916,975▲ $1,832,384
Other Assets Total$310,719$62,022▼ $248,697
Liabilities
Accounts Payable and Accrued Expenses$2,061,089$2,189,359▲ $128,270
Mortgage Notes Payable Secured by Investment Property$1,505,240$1,916,552▲ $411,312
Total Liabilities$3,566,329$4,105,911▲ $539,582
Net Assets / Fund Balance
Unrestricted Net Assets$5,218,500$6,504,583▲ $1,286,083
Temporarily Rstr Net Assets$299,762$306,481▲ $6,719
Total Net Assets Fund Balance$5,518,262$6,811,064▲ $1,292,802
Total Liabilities and Net Assets / Fund Balance$9,084,591$10,916,975▲ $1,832,384

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$674,431$2,312,978$2,987,409
Buildings$2,093,747$612,695$2,706,442
Land$898,822-$898,822
Leasehold Improvements$42,495$60,375$102,870
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara FowkesExecutive DirectorFT$156,448$7,753$164,201
Roger SwaningerPresident & CEOPT$90,742$3,524$94,266

Board Members and Trustees

NameTitle
Gary BruhnChairperson
Perrin EmanuelVice Chairperson
Christine ShearerDirector
Debbie PattersonDirector
Rev Robert LodgeDirector
Suzanne ShawDirector
Nicholas BrownSecretary
Winn WolfTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Financial One Accountingaccounting44744 Helm St, Plymouth, MI 48170$445,256
maxim healthcare services inchealthcare12559 Collections Ctr Dr, Chicago, IL 60693$405,173
health care associates inchealthcare3101 prairie st, grandville, MI 49418$383,108
Centria Healthcare LLCHealthcare41521 West 11 Mile Rd, Novi, MI 48375$158,836
Concierge Home Care Services of W MI LHealthcare1360 56th St SW, Wyoming, MI 49509$153,744
Revenue and Support

Revenue Composition

Contributions and Grants
$1,052,663
Program Service Revenue
$31,914,138
Investment Income
$18,869
Other Revenue
$0
All Other Contributions
$1,052,663
Change in Net Assets
$1,292,802

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Commercial1$1,030,000Qualified Appraisal
Total Noncash Contributions1$1,030,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$32,985,670
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$32,985,670
Total Revenue per Form 990
$32,985,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,385,556
Other Expenses$7,307,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,669,223$1,205,491-$18,874,714
Other Employee Benefits$3,540,039$152,546-$3,692,585
Occupancy$1,705,430$236,632-$1,942,062
Payroll Taxes$1,442,337$113,873-$1,556,210
Travel$595,872$66,964-$662,836
Other Expenses$411,826$4,889-$416,715
All Other Expenses$311,932$72,552-$384,484
Office Expenses$218,641$128,449-$347,090
Depreciation Depletion$222,199$85,958-$308,157
Fees for Services Accounting-$290,569-$290,569
Insurance$234,515$45,307-$279,822
Current Officers, Directors, Trustees, and Key Employees-$262,047-$262,047
Interest$66,349$8,576-$74,925
Fees for Services Management$40,419--$40,419
Fees for Services Legal-$24,848-$24,848
Total Functional Expenses$28,094,031$3,598,837$0$31,692,868

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$31,692,868
Total Expenses per Audited Statements$31,692,868
Total Expenses per Form 990$31,692,868
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 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.”

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
2018-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Swaninger
Formed
1988
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
1,343
Volunteers
8

Preparer

Firm
Baker Tilly Virchow Krause LLP
Address
777 E Wisconsin Avenue Floor 32, Milwaukee, WI 53202
Preparer
Troy E Marine CPA
Phone
4147775500
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. 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, 2017 and 2016, 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.”

Raw XML AppendixShowing 400 of 650 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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8President & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt9Executive Director
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IRS990/FSAuditedInd01
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IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/GrossReceiptsAmt032985670
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt045307
IRS990/InsuranceGrp/ProgramServicesAmt0234515
IRS990/InsuranceGrp/TotalAmt0279822
IRS990/InterestGrp/ManagementAndGeneralAmt08576
IRS990/InterestGrp/ProgramServicesAmt066349
IRS990/InterestGrp/TotalAmt074925
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt0111
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02986048
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt03709495
IRS990/LandBldgEquipCostOrOtherBssAmt06695543
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
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/BOYAmt01505240
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01916552
IRS990/NetAssetsOrFundBalancesBOYAmt05518262
IRS990/NetAssetsOrFundBalancesEOYAmt06811064
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt018869
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018869
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt01030000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0236632
IRS990/OccupancyGrp/ProgramServicesAmt01705430
IRS990/OccupancyGrp/TotalAmt01942062
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0128449
IRS990/OfficeExpensesGrp/ProgramServicesAmt0218641
IRS990/OfficeExpensesGrp/TotalAmt0347090
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0310719
IRS990/OtherAssetsTotalGrp/EOYAmt062022
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0152546
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt03540039
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03692585
IRS990/OtherExpensesGrp/Desc0resident medical
IRS990/OtherExpensesGrp/Desc1Contractual and Consult
IRS990/OtherExpensesGrp/Desc2Routine Maintenance
IRS990/OtherExpensesGrp/Desc3consumable Supplies
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0855247
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt144889
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24889
IRS990/OtherExpensesGrp/ProgramServicesAmt01237277
IRS990/OtherExpensesGrp/ProgramServicesAmt1117
IRS990/OtherExpensesGrp/ProgramServicesAmt2397855
IRS990/OtherExpensesGrp/ProgramServicesAmt3411826
IRS990/OtherExpensesGrp/TotalAmt01237277
IRS990/OtherExpensesGrp/TotalAmt1855364
IRS990/OtherExpensesGrp/TotalAmt2442744
IRS990/OtherExpensesGrp/TotalAmt3416715
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01205491
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt017669223
IRS990/OtherSalariesAndWagesGrp/TotalAmt018874714
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0113873
IRS990/PayrollTaxesGrp/ProgramServicesAmt01442337
IRS990/PayrollTaxesGrp/TotalAmt01556210
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0156220
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0276279
IRS990/PrincipalOfficerNm0ROGER SWANINGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM REVENUE - CONTRACTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt031914138
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt031914138
IRS990/ProgSrvcAccomActy2Grp/Desc0Adult Community Living - Community living supports, respite and support coordination for developmentally disabled adults.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt09138344
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt012616488
IRS990/ProgSrvcAccomActy3Grp/Desc0Children's Services - Community living supports, respite and support coordination for developmentally disabled children.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01946521
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02084190
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Private Duty Nursing services for developmentally disabled adults.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01071291
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01010353
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt016876
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-6200
IRS990/PYOtherExpensesAmt07053414
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt032418046
IRS990/PYRevenuesLessExpensesAmt0205609
IRS990/PYSalariesCompEmpBnftPaidAmt025169699
IRS990/PYTotalExpensesAmt032223113
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt032428722
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01292802
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt016203107
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03135622
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03789957
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032966801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt032434922
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt032027267
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032627506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt029607968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0159664464
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0159664464
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt032966801
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt032434922
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt032027267
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032627506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt029607968
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0159664464
IRS990ScheduleA/TotalSupportAmt0159664464
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt02093747
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0612695
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02706442
IRS990ScheduleD/EquipmentGrp/BookValueAmt0674431
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02312978
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02987409
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt031692868
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0898822
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0898822
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt042495
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt060375
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0102870
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt032985670
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. 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, 2017 and 2016, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt031692868
IRS990ScheduleD/TotalRevenuePerForm990Amt032985670
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt032985670
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt031692868
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt090742
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1156448
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt070718
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0197961
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,916,975
Liabilities
$4,105,911
Net assets
$6,811,064
Revenue
$32,985,670
Expenses
$31,692,868
Net income
$1,292,802
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
2017Detailed filing. Detailed filing data is available for this year.$10.9$4.11$6.81$33.0$31.7$1.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)3 • $25M-$50M nonprofits