Form 990 for tax year 2023
Filed by SPECTRUM CHILD AND FAMILY SERVICES.
Totals
- Total revenue
- $8,544,179
- Total expenses
- $7,984,748
- Contributions and grants received
- $3,095
- Grants paid
- $601,601
- Program service revenue
- $8,401,828
- Investment income
- $139,256
- Other revenue
- $0
- Total assets, end of year
- $6,801,123
- Total liabilities, end of year
- $4,109,078
- Net assets or fund balances, end of year
- $2,692,045
- Program services expenses (Part IX)
- $7,401,749
- Management and general expenses
- $582,999
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $7,401,749
Program services were 92.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
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
- $359,653
- From this org
- $57,650
- From related orgs
- $259,293
- Other
- $42,710
- Hours/week
- 4 + 64 related
Schedule J breakdown matched by us
- Base
- $57,650 + $259,293 related
- Bonus
- $0
- Other
- $0
- Deferred
- $3,375 + $10,263 related
- Nontaxable benefits
- $0 + $29,072 related
- Filer's total
- $61,025 + $298,628 related
-
STACIE BOWENS
EXECUTIVE DIRECTOR
- Total calculated
- $140,885
- From this org
- $131,641
- From related orgs
- $0
- Other
- $9,244
- 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.
-
501(C)(3) · FAMILY · MI
-
SPECTRUM JUVENILE JUSTICE SERVICES
501(C)(3) · TREATMENT · MI
Directly controlled by SPECTRUM HUMAN SERVICES INC
-
501(C)(3) · MENTAL HEALTH · MI
Directly controlled by SPECTRUM HUMAN SERVICES INC
-
501(C)(2) · PROPERTY · MI
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.
-
THERAPY · MI
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 30 June 2025
- IRS schema version
- 2023v6.0
- Source object
- 202511829349301301
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