Civic Intelligence

Spectrum Juvenile Justice Services

990 • Fiscal year 2014 • EIN 38-3215802

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 29, 2015

28303 Joy RoadWestland, MI 48185-5524

(734) 458-8736

Siviq Scores

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

Liabilities / Assets

94th percentile

1.04x

Higher debt load relative to assets than 94% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

1.03x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

56th percentile

4.7%

Higher net margin than 56% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

85th percentile

$360,196

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

9th percentile

-8.4%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

37th percentile

0.5%

Faster revenue growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Down

$18,537,088

Down $1,704,845 (-8.4%) from 2013

Net Assets

Up

-$701,276

Up $881,159 (+56%) from 2013

Liabilities

Down

$19,238,364

Down $2,586,004 (-12%) from 2013

Revenue

Up

$18,761,857

Up $98,183 (+0.5%) from 2013

Expenses

Down

$17,880,698

Down $197,201 (-1.1%) from 2013

Net Income

Up

$881,159

Up $295,384 (+50%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$18,537,088
Liabilities$19,238,364
Net Assets-$701,276

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$18,761,857
Expenses$17,880,698
Net Income$881,159
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 29, 2015
Return Version
2014v5.0
Gross Receipts
$18,761,857
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 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,600,719$16,520,591▼ $1,080,128
Savings and Temporary Cash Investments$1,508,723$1,044,193▼ $464,530
Accounts Receivable$1,096,445$840,659▼ $255,786
Prepaid Expenses and Deferred Charges$29,080$123,383▲ $94,303
Cash and Non-Interest-Bearing Accounts$6,966$8,262▲ $1,296
Total Assets$20,241,933$18,537,088▼ $1,704,845
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,820,771$17,633,103▼ $1,187,668
Accounts Payable and Accrued Expenses$1,463,894$1,078,199▼ $385,695
Other Liabilities$1,539,703$527,062▼ $1,012,641
Total Liabilities$21,824,368$19,238,364▼ $2,586,004
Net Assets / Fund Balance
Temporarily Rstr Net Assets$9,261$9,261→ $0
Unrestricted Net Assets$-1,591,696$-710,537▲ $881,159
Total Net Assets Fund Balance$-1,582,435$-701,276▲ $881,159
Total Liabilities and Net Assets / Fund Balance$20,241,933$18,537,088▼ $1,704,845

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,902,468$6,775,566$22,678,034
Equipment$203,824$1,649,433$1,853,257
Leasehold Improvements$310,389$696,259$1,006,648
Other Land Buildings$103,910$187,635$291,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melissa FernandezExecutive DirectorFT$133,912$15,577$149,489
Steven TeitelMedical DireFT$130,731-$130,731
Roger SwaningerPresident & CEO-$85,450$19,418$104,868

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,792
Program Service Revenue
$18,749,116
Investment Income
$2,100
Other Revenue
$6,849
All Other Contributions
$3,792
Change in Net Assets
$881,159

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,761,857
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$18,761,857
Total Revenue per Form 990
$18,761,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,753,609
Other Expenses$7,794,944
Grants and Similar Amounts Paid$332,145
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,588,042$182,535-$7,770,577
Interest$2,827,873$13,733-$2,841,606
Fees for Services Other$343,688$1,246,652-$1,590,340
Depreciation Depletion$1,226,327$3,761-$1,230,088
Payroll Taxes$980,776$15,305-$996,081
Office Expenses$952,609$9,094-$961,703
Occupancy$849,210--$849,210
Other Employee Benefits$708,026$24,568-$732,594
Grants to Domestic Individuals$332,145--$332,145
Current Officers, Directors, Trustees, and Key Employees$248,191$6,166-$254,357
Insurance$33,657$122,084-$155,741
Travel$62,268$6,231-$68,499
Fees for Services Accounting$3,948$14,319-$18,267
Conferences and Meetings$7,842--$7,842
Other Expenses$3,121$4,251-$3,121
Fees for Services Legal$468$1,697-$2,165
Total Functional Expenses$16,228,836$1,651,862$0$17,880,698

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$17,880,698
Total Expenses per Audited Statements$17,880,698
Total Expenses per Form 990$17,880,698
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
A/p Affiliated Companies$527,062
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Copies of form 990 are not currently distributed to governing board members prior to filing. Historically, copies of form 990 have been provided when equested 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. The annual 990 is available through the guidestar website.

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
Roger I Swaninger
Title
President & CEO
Phone
7344588736
Signed
2015-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger I Swaninger
Formed
1994
Legal Domicile
Mi
Voting Board Members
8
Independent Board Members
8
Employees
547
Volunteers
8

Preparer

Firm
Baker Tilly Virchow Krause Llp
Address
ONE TOWNE SQUARE SUITE 600, SOUTHFIELD, MI 48076
Preparer
Michael F Fenberg
Phone
2483727300
Supplemental Narrative

Additional Explanations

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. 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, 2011. The organization is not currently under examination by any taxing jurisdiction.

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IRS990/Form990PartVIISectionAGrp/TitleTxt10MEDICAL DIRE
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IRS990/InterestGrp/ProgramServicesAmt02827873
IRS990/InterestGrp/TotalAmt02841606
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt09308893
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IRS990/LandBldgEquipCostOrOtherBssAmt025829484
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt018820771
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt017633103
IRS990/NetAssetsOrFundBalancesBOYAmt0-1582435
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IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02100
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02100
IRS990/NetUnrelatedBusTxblIncmAmt0-9780
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0849210
IRS990/OccupancyGrp/TotalAmt0849210
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09094
IRS990/OfficeExpensesGrp/ProgramServicesAmt0952609
IRS990/OfficeExpensesGrp/TotalAmt0961703
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024568
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0708026
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0732594
IRS990/OtherExpensesGrp/Desc0TELEPHONE
IRS990/OtherExpensesGrp/Desc1POSTAGE & PRINTING
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3MEMBERSHIPS AND LICENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01466
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14251
IRS990/OtherExpensesGrp/ProgramServicesAmt055310
IRS990/OtherExpensesGrp/ProgramServicesAmt14630
IRS990/OtherExpensesGrp/ProgramServicesAmt2705
IRS990/OtherExpensesGrp/ProgramServicesAmt33121
IRS990/OtherExpensesGrp/TotalAmt055310
IRS990/OtherExpensesGrp/TotalAmt16096
IRS990/OtherExpensesGrp/TotalAmt24956
IRS990/OtherExpensesGrp/TotalAmt33121
IRS990/OtherLiabilitiesGrp/BOYAmt01539703
IRS990/OtherLiabilitiesGrp/EOYAmt0527062
IRS990/OtherRevenueMiscGrp/BusinessCd0623990
IRS990/OtherRevenueMiscGrp/BusinessCd1623990
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS RECEIPTS/CREDIT
IRS990/OtherRevenueMiscGrp/Desc1HOLIDAY ALLOWANCE REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013329
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt13300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03549
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13300
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0-9780
IRS990/OtherRevenueTotalAmt06849
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0182535
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07588042
IRS990/OtherSalariesAndWagesGrp/TotalAmt07770577
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015305
IRS990/PayrollTaxesGrp/ProgramServicesAmt0980776
IRS990/PayrollTaxesGrp/TotalAmt0996081
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029080
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0123383
IRS990/PrincipalOfficerNm0ROGER I SWANINGER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/Desc0SECURED RESIDENTIAL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018749116
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018749116
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09470
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0328489
IRS990/PYInvestmentIncomeAmt0300
IRS990/PYOtherExpensesAmt07663495
IRS990/PYOtherRevenueAmt014670
IRS990/PYProgramServiceRevenueAmt018639234
IRS990/PYRevenuesLessExpensesAmt0585775
IRS990/PYSalariesCompEmpBnftPaidAmt010085915
IRS990/PYTotalExpensesAmt018077899
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt018663674
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0881159
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018765745
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01508723
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01044193
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03792
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt09470
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0429
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt013691
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02100
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0300
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0-1007
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt07432
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011910
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018755964
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt018653904
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt018015868
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt017218646
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt016137724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt088782106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02100
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0300
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0-1007
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt07432
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011910
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00030
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct00.99970
IRS990ScheduleA/PublicSupportTotal509Amt088795797
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt018759756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt018663374
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt018015868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt017218646
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt016138153
IRS990ScheduleA/Total509Grp/TotalAmt088795797
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt018761856
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt018663674
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt018018953
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt017217639
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt016145585
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt088807707
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt015902468
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06775566
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt022678034
IRS990ScheduleD/EquipmentGrp/BookValueAmt0203824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01649433
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01853257
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt017880698
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0310389
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0696259
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01006648
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0103910
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0187635
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0291545
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0527062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0A/P AFFILIATED COMPANIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt018761857
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. 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, 2011. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016520591
IRS990ScheduleD/TotalExpensesPerForm990Amt017880698
IRS990ScheduleD/TotalLiabilityAmt0527062
IRS990ScheduleD/TotalRevenuePerForm990Amt018761857
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt018761857
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt017880698
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0332145
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0EXPENDITURES MADE FOR THE DIRECT BENEFIT OF RESIDENTS OF THE SECURE TREATMENT AND DETENTION PROGRAMS, INCLUDING BUT NOT LIMITED TO ALLOWANCES, HOLIDAYS, PERSONAL CARE, TOKEN STORE SUPPLIES, AND MEDICAL SUPPLIES AND SERVICES
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS CONTRACTUALLY OBLIGATED TO PROVIDE FOR RESIDENTS SPECIFIC ASSITANCE EXPENDITURES. DETAILS OF EXPENSES ARE MAINTAINED IN CLIENT CASE FILES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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/BaseCompensationFilingOrgAmt085450
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount016000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt049962
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0198329

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Filings

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