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Nonprofiteer
← SPECTRUM COMMUNITY SERVICES

Form 990 for tax year 2024

Filed by SPECTRUM COMMUNITY SERVICES.

Totals

Total revenue
$39,004,258
Total expenses
$37,655,338
Contributions and grants received
$15,173
Grants paid
$0
Program service revenue
$38,802,743
Investment income
$186,342
Other revenue
$0
Total assets, end of year
$18,467,892
Total liabilities, end of year
$5,661,740
Net assets or fund balances, end of year
$12,806,152
Program services expenses (Part IX)
$33,434,994
Management and general expenses
$4,220,344
Fundraising expenses
$0
Program service expenses (Part III)
$33,434,994

Program services were 88.8% 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

    $15,173

  • 2a · Program service revenue: PROGRAM REVENUE - CONTRACTS

    total $38,802,743 · related or exempt $38,802,743

  • 3 · Investment income

    total $107,843 · excluded $107,843

  • 7a · Gross sales of assets other than inventory

    securities $72,506 · other assets $24,176

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

    securities $0 · other assets $18,183

  • 7c · Gain or loss

    securities $72,506 · other assets $5,993

  • 7d · Net gain or loss

    total $78,499 · excluded $78,499

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $524,053 · management and general $524,053

  • 7 · Other salaries and wages

    total $22,862,450 · program services $21,757,420 · management and general $1,105,030

  • 9 · Other employee benefits

    total $3,862,412 · program services $3,696,089 · management and general $166,323

  • 10 · Payroll taxes

    total $1,720,935 · program services $1,602,442 · management and general $118,493

  • 11b · Fees: legal

    total $504 · management and general $504

  • 11c · Fees: accounting

    total $58,400 · management and general $58,400

  • 13 · Office expenses

    total $294,562 · program services $166,925 · management and general $127,637

  • 16 · Occupancy

    total $2,352,401 · program services $2,091,088 · management and general $261,313

  • 17 · Travel

    total $810,372 · program services $724,892 · management and general $85,480

  • 20 · Interest

    total $21,532 · program services $20,533 · management and general $999

  • 22 · Depreciation, depletion and amortization

    total $312,424 · program services $195,800 · management and general $116,624

  • 23 · Insurance

    total $562,177 · program services $492,936 · management and general $69,241

  • 24a · Other expenses: CONTRACTUAL AND CONSULT

    total $1,237,004 · management and general $1,237,004

  • 24b · Other expenses: OTHER START UP

    total $1,211,765 · program services $1,211,765

  • 24c · Other expenses: ROUTINE MAINTENANCE

    total $825,465 · program services $684,607 · management and general $140,858

  • 24d · Other expenses: ALL OTHER EXPENSES

    total $548,007 · program services $365,180 · management and general $182,827

  • 24e · All other expenses

    total $450,875 · program services $425,317 · management and general $25,558

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $15,394 · end of year $11,710

  • 2 · Savings and temporary cash investments

    beginning of year $3,405,188 · end of year $7,164,762

  • 4 · Accounts receivable

    beginning of year $4,685,638 · end of year $4,795,094

  • 9 · Prepaid expenses and deferred charges

    beginning of year $262,896 · end of year $226,591

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

    $9,469,799

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

    $4,534,103

  • 10c · Land, buildings and equipment, net

    beginning of year $5,013,896 · end of year $4,935,696

  • 15 · Other assets

    beginning of year $3,525,828 · end of year $1,334,039

  • 17 · Accounts payable and accrued expenses

    beginning of year $117,334 · end of year $70,085

  • 23 · Secured mortgages and notes payable

    beginning of year $3,926,356 · end of year $3,953,279

  • 25 · Other liabilities

    beginning of year $1,587,567 · end of year $1,638,376

  • 27 · Net assets without donor restrictions

    beginning of year $10,942,768 · end of year $12,482,705

  • 28 · Net assets with donor restrictions

    beginning of year $334,815 · end of year $323,447

Mission and programs · 2024

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.

Activities or mission (Part I)

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 MENTALLY IMPAIRED ADULTS.

  • ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS.

    Expenses $24,143,256 · Revenue $24,448,941

  • ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS.

    Expenses $7,099,558 · Revenue $11,209,924

  • CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN.

    Expenses $2,192,180 · Revenue $2,119,415

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Gary Bruhn

    CHAIRPERSON

    Total calculated
    $0
    Hours/week
    2

  • Nicholas Brown

    VICE CHAIRPERSON

    Total calculated
    $0
    Hours/week
    2

  • Christine Shearer

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Winn Wolf

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Jason Baker

    DIRECTOR AND BOARD ADVOCATE

    Total calculated
    $0
    Hours/week
    2

  • Rev Robert Lodge

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Josh Swaninger

    PRESIDENT & CEO

    Total calculated
    $381,103
    From this org
    $131,671
    From related orgs
    $205,650
    Other
    $43,782
    Hours/week
    10 + 40 related

    Schedule J breakdown matched by us

    Base
    $131,671 + $205,650 related
    Bonus
    $0
    Other
    $0
    Deferred
    $3,474 + $9,784 related
    Nontaxable benefits
    $0 + $30,524 related
    Filer's total
    $135,145 + $245,958 related

  • Sharon Blain

    EXECUTIVE DIRECTOR

    Total calculated
    $226,389
    From this org
    $199,714
    From related orgs
    $0
    Other
    $26,675
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $199,714
    Bonus
    $0
    Other
    $0
    Deferred
    $6,219
    Nontaxable benefits
    $20,456
    Filer's total
    $226,389

  • Monica Salingue

    COO

    Total calculated
    $162,519
    From this org
    $134,376
    From related orgs
    $0
    Other
    $28,143
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,376
    Bonus
    $0
    Other
    $0
    Deferred
    $2,560
    Nontaxable benefits
    $25,583
    Filer's total
    $162,519

  • Delissa Lyn Payne

    REGIONAL AREA DIRECTOR

    Total calculated
    $116,281
    From this org
    $108,831
    From related orgs
    $0
    Other
    $7,450
    Hours/week
    55

  • Tabitha Ann Ellis Harris

    DIRECT CARE WORKER (SEE SCH O)

    Total calculated
    $185,338
    From this org
    $185,338
    From related orgs
    $0
    Other
    $0
    Hours/week
    100

    Schedule J breakdown matched by us

    Base
    $185,338
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $185,338

  • Mable Heyn

    DIRECT CARE WORKER (SEE SCH O)

    Total calculated
    $200,725
    From this org
    $190,067
    From related orgs
    $0
    Other
    $10,658
    Hours/week
    100

    Schedule J breakdown matched by us

    Base
    $190,067
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,658
    Filer's total
    $200,725

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 · Form 990 of other organizations
  • 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

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
2024
Filed
6 April 2026
IRS schema version
2024v5.5
Source object
202600979349300605

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