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Nonprofiteer
← SPECTRUM CHILD AND FAMILY SERVICES

Form 990 for tax year 2022

Filed by SPECTRUM CHILD AND FAMILY SERVICES.

Totals

Total revenue
$7,219,556
Total expenses
$7,117,599
Contributions and grants received
$3,481
Grants paid
$547,811
Program service revenue
$7,236,490
Investment income
-$20,415
Other revenue
$0
Total assets, end of year
$6,591,810
Total liabilities, end of year
$4,676,957
Net assets or fund balances, end of year
$1,914,853
Program services expenses (Part IX)
$6,551,267
Management and general expenses
$566,332
Fundraising expenses
$0
Program service expenses (Part III)
$6,551,267

Program services were 92.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $3,481

  • 2a · Program service revenue: COMMUNITY BASED SERVICES AND OUTR

    total $5,040,759 · related or exempt $5,040,759

  • 2b · Program service revenue: FAMILY SUPPORT SERVICES

    total $2,195,731 · related or exempt $2,195,731

  • 3 · Investment income

    total $52,932 · excluded $52,932

  • 7a · Gross sales of assets other than inventory

    securities $1,167,607

  • 7b · Less cost or other basis and sales expenses

    securities $1,226,928 · other assets $14,026

  • 7c · Gain or loss

    securities -$59,321 · other assets -$14,026

  • 7d · Net gain or loss

    total -$73,347 · excluded -$73,347

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $547,811 · program services $547,811

  • 5 · Compensation of officers, directors and key employees

    total $204,345 · program services $187,193 · management and general $17,152

  • 7 · Other salaries and wages

    total $2,710,111 · program services $2,482,637 · management and general $227,474

  • 9 · Other employee benefits

    total $532,995 · program services $511,827 · management and general $21,168

  • 10 · Payroll taxes

    total $254,028 · program services $234,278 · management and general $19,750

  • 11a · Fees: management

    total $366,633 · program services $321,089 · management and general $45,544

  • 11b · Fees: legal

    total $1,561 · management and general $1,561

  • 11c · Fees: accounting

    total $33,432 · management and general $33,432

  • 11d · Fees: lobbying

    total $7,000 · management and general $7,000

  • 11f · Fees: investment management

    total $6,790 · management and general $6,790

  • 13 · Office expenses

    total $82,603 · program services $47,962 · management and general $34,641

  • 16 · Occupancy

    total $630,229 · program services $630,229

  • 17 · Travel

    total $143,795 · program services $138,645 · management and general $5,150

  • 22 · Depreciation, depletion and amortization

    total $6,819 · program services $6,819

  • 24a · Other expenses: MISCELLANEOUS

    total $913,353 · program services $865,293 · management and general $48,060

  • 24b · Other expenses: OPERATIONS

    total $347,104 · program services $344,995 · management and general $2,109

  • 24c · Other expenses: SPECIFIC ASSISTANCE

    total $231,703 · program services $152,453 · management and general $79,250

  • 24d · Other expenses: EQUIPMENT

    total $53,937 · program services $43,815 · management and general $10,122

  • 24e · All other expenses

    total $43,350 · program services $36,221 · management and general $7,129

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $10,584 · end of year $66,930

  • 2 · Savings and temporary cash investments

    beginning of year $332,887 · end of year $1,937,658

  • 4 · Accounts receivable

    beginning of year $473,202 · end of year $889,029

  • 9 · Prepaid expenses and deferred charges

    beginning of year $186,393 · end of year $67,048

  • 10a · Land, buildings and equipment: cost or other basis

    $343,515

  • 10b · Land, buildings and equipment: accumulated depreciation

    $339,773

  • 10c · Land, buildings and equipment, net

    beginning of year $155,021 · end of year $3,742

  • 12 · Investments: other securities

    beginning of year $2,429,854 · end of year $1,444,906

  • 15 · Other assets

    beginning of year $205,549 · end of year $2,182,497

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,198,368 · end of year $940,022

  • 19 · Deferred revenue

    end of year $1,657,161

  • 25 · Other liabilities

    beginning of year $978,064 · end of year $2,079,774

  • 27 · Net assets without donor restrictions

    beginning of year $1,570,427 · end of year $1,868,006

  • 28 · Net assets with donor restrictions

    beginning of year $46,631 · end of year $46,847

Mission and programs · 2022

Mission

DEVELOPING AND OPERATING A CONTINUUM OF TREATMENT PROGRAMS, RESIDENTIAL, FOSTER CARE, AND OTHER SERVICES FOR DELINQUENT, ABUSED AND NEGLECTED CHILDREN AND THEIR FAMILIES.

Activities or mission (Part I)

SPECTRUM CHILD AND FAMILY SERVICES (SCFS) CONCENTRATES ON CHILD WELFARE AND PROVIDES A WIDE ARRAY OF SERVICES TO CHILDREN, YOUTH AND FAMILIES LIVING IN GENESEE, LIVINGSTON, MACOMB, OAKLAND, WAYNE AND WASHTENAW COUNTIES. WE SERVE CHILDREN AND TEENS THAT ARE DELINQUENT, HAVE BEEN NEGLECTED/ABUSED OR ABANDONED; ARE MEDICALLY FRAGILE, MULTIPLE HANDICAPPED, DUALLY DIAGNOSED AND BEHAVIORALLY AND/OR EMOTIONALLY IMPAIRED.

  • FAMILY SUPPORT SERVICES, INCLUDES FOSTER CARE, TREATMENT FOSTER CARE, TRIAL REUNIFICATION, FOSTER CARE SUPPORTIVE VISITATION, AND ADOPTION SERVICES PROVIDED TO CHILDREN AND FAMILIES IMPACTED BY OR AT RISK OF ABUSE OR NEGLECT.

    Expenses $2,308,558 · Grants $325,202 · Revenue $2,195,731

  • OUTREACH SERVICES, INCLUDES SEMI-INDEPENDENT LIVING, INTENSIVE SPECIALIZED PLACEMENTS, YOUTH IN TRANSITION, LIFE SKILLS, YOUTH RESIDENTIAL HOMES, STABILIZATION AND EMERGENCY SHELTER SERVICES PROVIDED TO CHILDREN AND FAMILIES IMPACTED BY OR AT RISK OF ABUSE AND NEGLECT.COMMUNITY BASED SERVICES, INCLUDES, THE FIRST STE, YOUR CHOICE, HOME-BASED, CASE MANAGEMENT AND MILESTONE PROGRAMS. THE PROGRAMS PROVIDE RESOURCES AND SERVICES TO CLIETS THAT HAVE INVOLVEMENT WITH THE JUVENILE JUSTICE SYSTEMS.

    Expenses $4,242,709 · Grants $222,609 · Revenue $5,040,759

  • MISCELLANEOUS SERVICES INCLUDING SUPPORT SERVICES FOR FAMILIES AND CHILDREN. ADDITIONALLY, THE ORGANIZATION PROVIDES RESIDENTIAL PROGRAMS FOR FEMAES AND INDEPENDENT LIVING SERVICES FOR OLDER TEENS.

As filed on the 2022 return.

Listed in Part VII

  • Dr Cheryl Gibson Fountain

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Bill Holt

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Lena Barkley

    DIRECTOR AND SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Jake German

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Joshua Swaninger

    PRESIDENT & CEO

    Total calculated
    $296,814
    From this org
    $61,250
    From related orgs
    $192,899
    Other
    $42,665
    Hours/week
    4 + 64 related

    Schedule J breakdown matched by us

    Base
    $61,250 + $192,899 related
    Bonus
    $0
    Other
    $0
    Deferred
    $3,375 + $10,218 related
    Nontaxable benefits
    $0 + $29,072 related
    Filer's total
    $64,625 + $232,189 related

  • Stacie Bowens

    EXECUTIVE DIRECTOR

    Total calculated
    $139,720
    From this org
    $130,296
    From related orgs
    $0
    Other
    $9,424
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 3
THE BOARD OF DIRECTORS HAS A HUMAN RESOURCES SUBCOMMITTEE. THE BOARD OF DIRECTORS IS RESPONSIBLE FOR THE CEO EVALUATION AND COMPENSATION. THE SUBCOMMITTEE IS RESPONSIBLE FOR 1) CONDUCTING SALARY AND BENEFIT BENCHMARKING AND 2) MANAGING CEO EVALUATION AND ANNUAL PERFORMANCE REVIEW PROCESS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • PRIMACARE LLC

    THERAPY · MI

Provenance

Return type
form_990
Tax year
2022
Filed
17 July 2024
IRS schema version
2022v5.0
Source object
202422009349300427

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