Civic Intelligence

Spectrum Juvenile Justice Services

EIN 38-3215802 • 501(c)3 • Westland, MI

View Organization Page

Profile

The mission of the spectrum juvenile justice services (sjjs) residental treatment programs is to rehabilitate chronically delinquent youthful offenders. Our six specialized treatment programs provide long-term therapeutic services to meet the needs of chronic offenders, substance abusers, sex offenders, violent offenders and delinquent youth with specialized learning needs (cognitive deficits) and delinquent youth with severe emotional disturbances.

28303 Joy RoadWestland, MI 48185-5524

www.spectrumhuman.org/SJJS/PROGRAMS

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.10x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

65th percentile

0.49x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

62nd percentile

9.5%

Higher net margin than 62% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

32nd percentile

0.8%

Faster asset growth than 32% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

28%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$11,255,140

Up $91,457 (+0.8%) from 2023

Liabilities

Down

$12,344,673

Down $2,303,275 (-16%) from 2023

Net Assets

Up

-$1,089,533

Up $2,394,732 (+69%) from 2023

Operations
Liabilities / Revenue65th percentileNet Margin62nd percentile

Revenue

Up

$25,154,494

Up $5,428,833 (+28%) from 2023

Expenses

Up

$22,759,762

Up $2,764,559 (+14%) from 2023

Net Income

Up

$2,394,732

Up $2,664,274 (+988%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth32nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0-$10MAssets 2010: $22,183,251Liabilities 2010: $23,491,824Net Assets 2010: -$1,308,5732010Assets 2011: $20,968,076Liabilities 2011: $23,143,518Net Assets 2011: -$2,175,4422011Assets 2012: $20,248,286Liabilities 2012: $22,416,496Net Assets 2012: -$2,168,2102012Assets 2013: $20,241,933Liabilities 2013: $21,824,368Net Assets 2013: -$1,582,4352013Assets 2014: $18,537,088Liabilities 2014: $19,238,364Net Assets 2014: -$701,2762014Assets 2015: $18,123,938Liabilities 2015: $17,842,193Net Assets 2015: $281,7452015Assets 2016: $16,900,053Liabilities 2016: $16,561,253Net Assets 2016: $338,8002016Assets 2017: $16,265,291Liabilities 2017: $15,476,431Net Assets 2017: $788,8602017Assets 2018: $17,023,598Liabilities 2018: $14,104,807Net Assets 2018: $2,918,7912018Assets 2019: $14,599,142Liabilities 2019: $11,983,781Net Assets 2019: $2,615,3612019Assets 2020: $15,253,470Liabilities 2020: $11,258,869Net Assets 2020: $3,994,6012020Assets 2021: $11,592,677Liabilities 2021: $11,857,208Net Assets 2021: -$264,5312021Assets 2022: $12,341,136Liabilities 2022: $15,555,859Net Assets 2022: -$3,214,7232022Assets 2023: $11,163,683Liabilities 2023: $14,647,948Net Assets 2023: -$3,484,2652023Assets 2024: $11,255,140Liabilities 2024: $12,344,673Net Assets 2024: -$1,089,5332024

Highlighted filing

2024

Assets$11,255,140
Liabilities$12,344,673
Net Assets-$1,089,533
Open 2024 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0-$10MExpenses 2010: $17,309,7812010Expenses 2011: $18,084,5082011Expenses 2012: $18,011,7212012Revenue 2013: $18,663,674Expenses 2013: $18,077,899Net Income 2013: $585,7752013Revenue 2014: $18,761,857Expenses 2014: $17,880,698Net Income 2014: $881,1592014Revenue 2015: $18,491,166Expenses 2015: $17,508,145Net Income 2015: $983,0212015Revenue 2016: $18,421,213Expenses 2016: $18,364,158Net Income 2016: $57,0552016Revenue 2017: $18,265,083Expenses 2017: $17,815,023Net Income 2017: $450,0602017Revenue 2018: $19,238,981Expenses 2018: $17,791,448Net Income 2018: $1,447,5332018Revenue 2019: $18,531,696Expenses 2019: $17,848,557Net Income 2019: $683,1392019Revenue 2020: $18,750,671Expenses 2020: $17,450,081Net Income 2020: $1,300,5902020Revenue 2021: $12,486,662Expenses 2021: $16,809,165Net Income 2021: -$4,322,5032021Revenue 2022: $12,157,288Expenses 2022: $15,085,618Net Income 2022: -$2,928,3302022Revenue 2023: $19,725,661Expenses 2023: $19,995,203Net Income 2023: -$269,5422023Revenue 2024: $25,154,494Expenses 2024: $22,759,762Net Income 2024: $2,394,7322024

Highlighted filing

2024

Revenue$25,154,494
Expenses$22,759,762
Net Income$2,394,732
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$11,255,140
Liabilities
$12,344,673
Net assets
-$1,089,533
Revenue
$25,154,494
Expenses
$22,759,762
Net income
$2,394,732
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$12.3$1.09$25.2$22.8$2.39
2023Detailed filing. Detailed filing data is available for this year.$11.2$14.6$3.48$19.7$20.0$0.27
2022Detailed filing. Detailed filing data is available for this year.$12.3$15.6$3.21$12.2$15.1$2.93
2021Detailed filing. Detailed filing data is available for this year.$11.6$11.9$0.26$12.5$16.8$4.32
2020Detailed filing. Detailed filing data is available for this year.$15.3$11.3$3.99$18.8$17.5$1.30
2019Detailed filing. Detailed filing data is available for this year.$14.6$12.0$2.62$18.5$17.8$0.68
2018Detailed filing. Detailed filing data is available for this year.$17.0$14.1$2.92$19.2$17.8$1.45
2017Detailed filing. Detailed filing data is available for this year.$16.3$15.5$0.79$18.3$17.8$0.45
2016Detailed filing. Detailed filing data is available for this year.$16.9$16.6$0.34$18.4$18.4$0.06
2015Detailed filing. Detailed filing data is available for this year.$18.1$17.8$0.28$18.5$17.5$0.98
2014Detailed filing. Detailed filing data is available for this year.$18.5$19.2$0.70$18.8$17.9$0.88
2013Detailed filing. Detailed filing data is available for this year.$20.2$21.8$1.58$18.7$18.1$0.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.2$22.4$2.17$18.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.0$23.1$2.18$18.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.2$23.5$1.31$17.3
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 21, 2025
Return Version
2024v5.2
Gross Receipts
$25,154,494
Mission and Program Overview

Mission

The mission of the spectrum juvenile justice services (sjjs) residental treatment programs is to rehabilitate chronically delinquent youthful offenders. Our six specialized treatment programs provide long-term therapeutic services to meet the needs of chronic offenders, substance abusers, sex offenders, violent offenders and delinquent youth with specialized learning needs (cognitive deficits) and delinquent youth with severe emotional disturbances.

The spectrum juvenile justice services (sjjs) residential treatment programs is to rehabilitate chronically delinquent youthful offenders. Our six specialized treatment programs provide long-term therapeutic services to meet the needs of chronic offenders, substance abusers, sex offenders, violent offenders and delinquent youth with specialized learning needs (cognitive deficits) and delinquent youth with severe emotional disturbances.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,581,954$5,054,046▲ $3,472,092
Land, Buildings, and Equipment, Net$5,789,017$4,711,370▼ $1,077,647
Savings and Temporary Cash Investments$1,701,914$1,230,868▼ $471,046
Prepaid Expenses and Deferred Charges$197,589$256,998▲ $59,409
Cash and Non-Interest-Bearing Accounts$1,635$1,858▲ $223
Total Assets$11,163,683$11,255,140▲ $91,457
Other Assets Total$1,891,574$0▼ $1,891,574
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,840,689$5,538,704▼ $1,301,985
Other Liabilities$6,856,533$5,304,479▼ $1,552,054
Accounts Payable and Accrued Expenses$950,726$1,501,490▲ $550,764
Total Liabilities$14,647,948$12,344,673▼ $2,303,275
Net Assets / Fund Balance
Net Assets With Donor Restrictions$60,000$60,000→ $0
Net Assets Without Donor Restrictions$-3,544,265$-1,149,533▲ $2,394,732
Total Net Assets Fund Balance$-3,484,265$-1,089,533▲ $2,394,732
Total Liabilities and Net Assets / Fund Balance$11,163,683$11,255,140▲ $91,457

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,827,487$10,357,024$14,184,511
Equipment$439,926$1,644,831$2,084,757
Leasehold Improvements$390,405$1,448,331$1,838,736
Other Land Buildings$53,552$229,169$282,721
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua J SwaningerPresident & CEOPT$56,358$2,992$59,350

Board Members and Trustees

NameTitle
Paul MackinnonChairperson
Lindy MccoyDirector
Mohamed ThabetDirector
Natashia C DooleyDirector
Rev Lovejoy Johnson IiSecretary
Dwight BelyueTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Hittle ConstructionRepair Services487 N PONCHARTRAIN, White Lake, MI 48386$548,482
Dr Kyle SmithPsychiatry Services31255 PIERCE STREET, Beverly Hills, MI 48025$241,485
Kropf Mechanical ServicesRepair Services33792 CAPITOL ST, Livonia, MI 48150$123,844
Kern EnterprisesRepair Services124 EAST 10 MILE, Hazwl Park, MI 48030$109,689
Cabling ConceptsRepair Services3077 OLD FARM LANE, Commerce Twp, MI 48390$105,626
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$25,049,207
Investment Income
$20,111
Other Revenue
$85,176
Change in Net Assets
$2,394,732

Audited Revenue Reconciliation

Revenue per Audited Statements
$25,154,494
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$25,154,494
Total Revenue per Form 990
$25,154,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,230,375
Other Expenses$9,925,574
Grants and Similar Amounts Paid$603,813
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,035,756$206,968-$10,242,724
Fees for Services Other$1,401,023$1,768,924-$3,169,947
Occupancy$3,035,030$4,162-$3,039,192
Depreciation Depletion$1,328,035$62,948-$1,390,983
Office Expenses$1,165,693$31,665-$1,197,358
Payroll Taxes$1,104,542$17,944-$1,122,486
Interest$967,668$31,893-$999,561
Other Employee Benefits$753,659$19,740-$773,399
Grants to Domestic Individuals$603,813--$603,813
Travel$55,483$12,959-$68,442
Current Officers, Directors, Trustees, and Key Employees$58,479$871-$59,350
Fees for Services Accounting-$50,720-$50,720
Pension Plan Contributions$31,157$1,259-$32,416
Fees for Services Legal-$5,871-$5,871
Other Expenses$3,275$225-$3,500
Total Functional Expenses$20,543,613$2,216,149$0$22,759,762

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,759,762
Total Expenses per Audited Statements$22,759,762
Total Expenses per Form 990$22,759,762
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$2,998,468
A/p Affiliated Companies$2,306,011
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 35% controlled entity
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Copies of form 990 are not currently distributed to governing board members prior to filing. Historically, copies of form 990 have been provided when requested by a board member. The organization's officers have prepared and reviewed form 990.”

Form 990, Part VI, Section B, Line 12C

“The organization has a written conflict of interest policy that requires our 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 this disclosure, and returned to the chief financial officer for review and subsequent follow-up, if needed.”

Form 990, Part VI, Section B, Line 15

“The organization's vice president of human resources is responsible for collecting compensation data for officers of the organization. This information is presented to the executive committee of the board, who is responsible for reviewing and determining the president & ceo's annual compensation.”

Form 990, Part VI, Section C, Line 19

“Governing documents are all available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Spectrum Juvenile Justice Services
EIN
38-3215802
Phone
7344588736
Address
28303 JOY ROAD, WESTLAND, MI 48185-5524

Signing Officer

Name
Josh Swaninger
Title
President & CEO
Phone
7344588736
Signed
2025-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Josh Swaninger
Formed
1994
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
386
Volunteers
5

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
790 NORTH WATER STREET SUITE 2000, MILWAUKEE, WI 53202
Preparer
Troy Marine
Phone
4147775500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Other professional fees: program service expenses 1,401,023. Management and general expenses 1,768,924. Total expenses 3,169,947.”

FORM 990, PART XII, LINE 2C:

“The organization has not changed its oversight process or selection process during the tax year.”

Financial Statement Notes

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. 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 december 31, 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.”

Raw XML AppendixShowing 400 of 632 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/ActivityOrMissionDesc0THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTIAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES.
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IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt643782
IRS990/Form990PartVIISectionAGrp/PersonNm0PAUL MACKINNON
IRS990/Form990PartVIISectionAGrp/PersonNm1REV LOVEJOY JOHNSON II
IRS990/Form990PartVIISectionAGrp/PersonNm2DWIGHT BELYUE
IRS990/Form990PartVIISectionAGrp/PersonNm3NATASHIA C DOOLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4MOHAMED THABET
IRS990/Form990PartVIISectionAGrp/PersonNm5LINDY MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm6JOSHUA J SWANINGER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt656358
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6280963
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT & CEO
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantAmt0603813
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt0603813
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0603813
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt025154494
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ManagementAndGeneralAmt031893
IRS990/InterestGrp/ProgramServicesAmt0967668
IRS990/InterestGrp/TotalAmt0999561
IRS990/InvestmentIncomeGrp/ExclusionAmt020111
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020111
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt033
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt013679355
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05789017
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04711370
IRS990/LandBldgEquipCostOrOtherBssAmt018390725
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0470
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0470
IRS990/MissionDesc0THE MISSION OF THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTIAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt06840689
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05538704
IRS990/NetAssetsOrFundBalancesBOYAmt0-3484265
IRS990/NetAssetsOrFundBalancesEOYAmt0-1089533
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-3544265
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-1149533
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04162
IRS990/OccupancyGrp/ProgramServicesAmt03035030
IRS990/OccupancyGrp/TotalAmt03039192
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt031665
IRS990/OfficeExpensesGrp/ProgramServicesAmt01165693
IRS990/OfficeExpensesGrp/TotalAmt01197358
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01891574
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019740
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0753659
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0773399
IRS990/OtherExpensesGrp/Desc0MEMBERSHIPS AND LICENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0225
IRS990/OtherExpensesGrp/ProgramServicesAmt03275
IRS990/OtherExpensesGrp/TotalAmt03500
IRS990/OtherLiabilitiesGrp/BOYAmt06856533
IRS990/OtherLiabilitiesGrp/EOYAmt05304479
IRS990/OtherRevenueMiscGrp/BusinessCd0623990
IRS990/OtherRevenueMiscGrp/BusinessCd1623900
IRS990/OtherRevenueMiscGrp/BusinessCd2623990
IRS990/OtherRevenueMiscGrp/Desc0WORKERS COMP DIVIDEND
IRS990/OtherRevenueMiscGrp/Desc1INSURANCE PROCEEDS
IRS990/OtherRevenueMiscGrp/Desc2HOLIDAY ALLOWANCE REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt069906
IRS990/OtherRevenueMiscGrp/ExclusionAmt110000
IRS990/OtherRevenueMiscGrp/ExclusionAmt24800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069906
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt110000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt24800
IRS990/OtherRevenueTotalAmt085176
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0206968
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt010035756
IRS990/OtherSalariesAndWagesGrp/TotalAmt010242724
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017944
IRS990/PayrollTaxesGrp/ProgramServicesAmt01104542
IRS990/PayrollTaxesGrp/TotalAmt01122486
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01259
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt031157
IRS990/PensionPlanContributionsGrp/TotalAmt032416
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0197589
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0256998
IRS990/PrincipalOfficerNm0JOSH SWANINGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/Desc0SECURED RESIDENTIAL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025049207
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025049207
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0624
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0563979
IRS990/PYInvestmentIncomeAmt0689
IRS990/PYOtherExpensesAmt09555810
IRS990/PYOtherRevenueAmt054424
IRS990/PYProgramServiceRevenueAmt019669924
IRS990/PYRevenuesLessExpensesAmt0-269542
IRS990/PYSalariesCompEmpBnftPaidAmt09875414
IRS990/PYTotalExpensesAmt019995203
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt019725661
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02394732
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt025049207
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01701914
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01230868
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS - 2020 AMOUNT: $ 100,673. 2021 AMOUNT: $ 240,556. 2022 AMOUNT: $ 33,088. 2023 AMOUNT: $ 53,549. 2024 AMOUNT: $ 70,376. HOLIDAY ALLOWANCE - 2020 AMOUNT: $ 2,450. 2021 AMOUNT: $ 1,375. 2022 AMOUNT: $ 825. 2023 AMOUNT: $ 875. 2024 AMOUNT: $ 4,800. INSURANCE PROCEEDS - 2024 AMOUNT: $ 10,000.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0624
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077581
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt02612284
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02690489
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt020111
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0689
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01656
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0148861
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt050145
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0221462
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt025049207
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt019669924
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt012122986
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt011993995
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt015944235
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt084780347
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt020111
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0689
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01656
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0148861
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt050145
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0221462
IRS990ScheduleA/InvestmentIncomeCYPct00.00250
IRS990ScheduleA/InvestmentIncomePYPct00.00320
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt014520
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt014520
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt085176
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt054424
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt033913
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0241931
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0103123
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0518567
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99140
IRS990ScheduleA/PublicSupportPY509Pct00.99000
IRS990ScheduleA/PublicSupportTotal509Amt087470836
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt025049207
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt019670548
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt012122986
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012071576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt018556519
IRS990ScheduleA/Total509Grp/TotalAmt087470836
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt025154494
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt019725661
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt012158555
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt012462368
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt018724307
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt088225385
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03827487
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010357024
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt014184511
IRS990ScheduleD/EquipmentGrp/BookValueAmt0439926
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01644831
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02084757
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt022759762
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0390405
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01448331
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01838736
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053552
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0229169
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0282721
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02306011
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12998468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0A/P AFFILIATED COMPANIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE ADVANCE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt025154494
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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. 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 DECEMBER 31, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04711370
IRS990ScheduleD/TotalExpensesPerForm990Amt022759762
IRS990ScheduleD/TotalLiabilityAmt05304479
IRS990ScheduleD/TotalRevenuePerForm990Amt025154494
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt025154494
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt022759762
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0603813

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