2024-09-03T15:16:37-05:00 2023-12-31 223271712 MERCADIEN PC PO BOX 7648 PRINCETON NJ 085437648 990 2023-01-01 222706159 SPECTRUM FOR LIVING DEVELOPMENT INC SPEC 2013588000 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 076756281 DANNY ROSARIO CHIEF FINANCIAL OFFICER 2013588000 2024-09-03 1 1 RAPHAEL J CARLETTI CPA P01747794 6096899700 2024-09-03 2023 2024-08-08 14:25:15Z DANNY ROSARIO 210 RIVERVALE ROAD RIVER VALE NJ 076756281 43986045 0 X WWW.SPECTRUMFORLIVING.ORG X 1986 NJ TO ENABLE INDIVIDUALS WHO HAVE DEVELOPMENTAL AND/OR PHYSICAL DISABILITIES TO HAVE THE OPPORTUNITY TO ATTAIN THEIR HIGHEST LEVEL OF SKILLS, PURPOSE AND INDEPENDENCE. 14 14 755 50 0 0 1325224 1665163 38966674 42091083 6329 65909 100174 44860 40398401 43867015 105813 103947 0 0 34866932 35956459 0 0 215862 8376788 8359427 43349533 44419833 -2951132 -552818 22729086 21227140 8807963 7858835 13921123 13368305 X TO ENABLE INDIVIDUALS WHO HAVE DEVELOPMENTAL AND/OR PHYSICAL DISABILITIES TO HAVE THE OPPORTUNITY TO ATTAIN THEIR HIGHEST LEVEL OF SKILLS, PURPOSE AND INDEPENDENCE. 0 0 32217045 103947 35580246 RESIDENTIAL CARE/CASE MANAGEMENT - PROVIDE HOUSING FACILITIES AND SERVICES FOR 341 DEVELOPMENTALLY DISABLED ADULTS SPECIFICALLY DESIGNED TO MEET THEIR PHYSICAL, SPECIAL AND PSYCHOLOGICAL NEEDS AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 6067018 6510837 ADULT TRAINING/DAY CARE - PROVIDE OVER 300 DEVELOPMENTALLY DISABLED PERSONS WITH TRAINING AND VOCATIONAL SERVICES DESIGNED TO MEET THEIR PHYSICAL, SOCIAL AND PSYCHOLOGICAL NEEDS AND TO PROMOTE THEIR HEALTH, SECURITY, HAPPINESS AND USEFULNESS IN LONGER LIVING. 278530 RESPITE AND RECREATION SERVICES - PROVIDE FAMILY AND COMMUNITY RESPITE AND RECREATIONAL SERVICES TO DEVELOPMENTALLY DISABLED ADULTS AND THEIR FAMILIES. 312163 CASE MANAGEMENT AND FAMILY SUPPORT SERVICES PROVIDED TO THOSE IN NEED. 312163 38874756 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 21 0 1 755 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NJ X DANNY ROSARIO 2013588000 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 BRIAN TODD CHAIRPERSON 0.20 2.00 X X 0 0 0 DONNA CANNILLO VICE CHAIRPERSON 0.20 2.00 X X 0 0 0 VINCENT O'BRIEN TREASURER 0.20 2.00 X X 0 0 0 ROSEANNE PSOMAS SECRETARY 0.20 2.00 X X 0 0 0 PAUL BLAUSTEIN TRUSTEE 0.20 2.00 X 0 0 0 MICHAEL CARPENTER TRUSTEE 0.20 2.00 X 0 0 0 FRANK FIORE TRUSTEE 0.20 2.00 X 0 0 0 SUE FREMONT TRUSTEE 0.20 2.00 X 0 0 0 ISABELLE JACOBS TRUSTEE 0.20 2.00 X 0 0 0 CHRISTINE LAROCCA ESQ TRUSTEE 0.20 2.00 X 0 0 0 PATRICIA MAURIZI TRUSTEE 0.20 2.00 X 0 0 0 NANCY RAPUZZI TRUSTEE 0.20 2.00 X 0 0 0 MARTIN SEMAR TRUSTEE 0.20 2.00 X 0 0 0 CHRISTOPHER L PERRY PRESIDENT/CEO 40.00 2.00 X 391986 0 66793 DANNY ROSARIO CHIEF FINANCIAL OFFICER 40.00 2.00 X 147993 0 13409 THOMAS DONAHUE CHIEF PROGRAM OFFICER 40.00 2.00 X 173082 0 34959 JOAN C GARCIA CHIEF HUMAN RESOURCES OFFI 40.00 2.00 X 145938 0 19208 SUSAN C MANCUSO VP CLINICAL & LONG TERM CI 40.00 2.00 X 144978 0 27240 MARY FELICE-PETILLO REGISTERED NURSE 40.00 2.00 X 130131 0 25893 MERLE D OLIVER CHARGE REGISTER NURSE 40.00 2.00 X 115294 0 27240 BRIAN WEINER VP QUALITY ASSURANCE & COMM. RESIDENTIAL SERVICES 40.00 2.00 X 105104 0 36793 1354506 0 251535 24 0 1 0 INSERRA SUPERMARKET INC 20 RIDGE ROAD MAHWAH NJ 07430 GROCERIES 480717 JANIK JANI KING OF NEW JERSEY INC 16-00 NJ-208 FAIR LAWN NJ 07410 JANITORIAL SERVICES 349752 M&M MEDICAL SALES 356 MAPLE AVENUE GLEN ROCK NJ 07452 MEDICAL SUPPLIES 322382 SYNETEK SOLUTIONS 92 NORTH MAIN STREET BLDG 10 WINDSOR NJ 08561 INFORMATION TECHNOLOGY 201325 GRACE LUTHERAN CHURCH 1200 RIVER ROAD TEANEAK NJ 07666 REAL ESTATE 151200 5 208234 713889 743040 1665163 MEDICAID AND SOCIAL SECURITY 624100 39851489 39851489 NON-REIMBURSED EXPENSE FEES 624100 1792863 1792863 GROUP HOME RENTAL 623990 366511 366511 MANAGEMENT FEES 561000 80220 80220 42091083 50605 50605 15304 0 15304 15304 15304 128923 208234 119030 9893 9893 OTHER INCOME 532000 34967 34967 34967 43867015 42091083 0 110769 63928 63928 40019 40019 828222 828222 28059771 25329132 2600930 129709 4931927 4400926 509110 21891 2136539 1896581 230310 9648 132724 132724 57101 57101 1528195 1286129 227363 14703 88646 84634 4012 995734 662769 332390 575 144539 72313 65269 6957 898475 761692 136783 652648 599015 53633 112368 109489 2879 837350 773779 32311 31260 290641 257689 31833 1119 UTILITIES 1498802 1426419 72383 DIETARY/HOUSEKEEPING 1048561 1036599 11962 EXPECTED CREDIT LOSSES 73643 73643 44419833 38874756 5329215 215862 478618 381569 6084065 6234892 4076613 3253715 113988 535594 30827592 21495200 9656146 9332392 2319656 1488978 22729086 21227140 3150757 3275551 3885865 3609939 63634 41305 1707707 932040 8807963 7858835 X 12618381 12103092 1302742 1265213 13921123 13368305 22729086 21227140 -552818 0 X X 0 1 X 1 0 X 949783 2226436 1546456 1325224 1665163 7713062 949783 2226436 1546456 1325224 1665163 7713062 11604 7701458 92020 19453 28 6329 50605 168435 22807 25102 17754 33839 34967 134469 8015966 151791385 0.96080 0.94030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 2163939 2163939 19079374 13480592 5598782 1361907 1206638 155269 5555054 4685639 869415 2667318 2122331 544987 9332392 DUE FROM AFFILIATES 615629 RESTRICTED CASH 34710 SECURITY DEPOSITS 15229 RIGHT OF USE ASSETS 823410 1488978 RIGHT OF USE LIABILITIES 932040 932040 X PART IV, LINE 2B: THE TAXPAYER OPERATES AS THE REPRESENTATIVE PAYEE FOR RESIDENTS AND ALSO MANAGES THE RESIDENT'S PERSONAL NEEDS ACCOUNTS. PART X, LINE 2: U.S. GAAP REQUIRES 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 TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. GOLF OUTING 134750 81013 53737 37406 GALA 125196 80467 44729 36393 2 77211 46754 30457 45231 337157 208234 128923 82637 36393 119030 9893 1 SPECTRUM PARAMUS HOME INC 210 RIVERVALE ROAD RIVER VALE NJ 07675 223344257 501(C)(3) 18990 0 FINANCIAL SUPPORT SPECTRUM CLOSTER APARTMENTS INC 210 RIVERVALE ROAD RIVER VALE NJ 07675 743040169 501(C)(3) 39980 0 FINANCIAL SUPPORT 2 SPECIFIC ASSISTANCE TO CLIENTS 65 40019 PART I, LINE 2: THE BOARD REVIEWS ALL GRANT APPLICATIONS, INCLUDING GRANT APPLICATIONS MADE BY RELATED PARTIES, AND AWARDS THE GRANTS TO THE RECIPIENTS BASED UPON A VOTE OF THE BOARD. X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER L PERRY PRESIDENT/CEO 391986 0 0 0 0 0 30000 0 36793 0 458779 0 0 0 THOMAS DONAHUE CHIEF PROGRAM OFFICER 173082 0 0 0 0 0 0 0 34959 0 208041 0 0 0 SUSAN C MANCUSO VP CLINICAL & LONG TERM CI 144978 0 0 0 0 0 0 0 27240 0 172218 0 0 0 JOAN C GARCIA CHIEF HUMAN RESOURCES OFFI 145938 0 0 0 0 0 0 0 19208 0 165146 0 0 0 DANNY ROSARIO CHIEF FINANCIAL OFFICER 147993 0 0 0 0 0 0 0 13409 0 161402 0 0 0 MARY FELICE-PETILLO REGISTERED NURSE 130131 0 0 0 0 0 0 0 25893 0 156024 0 0 0 A NEW JERSEY ECONOMIC DEVELOPMENT AUTHORITY 222045817 2010-09-30 5865000 REFINANCE BOA LOAN TO PAYOFF NJEDA 0 0 0 A 5865000 5865000 2010 0 0 1 1 A 0 0 0 1 1 0 0 0 1 A 1 FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO EACH VOTING INDIVIDUAL OF ITS FULL GOVERNING BODY, ITS BOARD OF DIRECTORS, PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION'S FINANCE COMMITTEE HAS ASSUMED THE RESPONSIBILITY TO OVERSEE AND COORDINATE THE FEDERAL FORM 990 PREPARATION, REVIEW, AND FILING PROCESS. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND PROVIDED ITS APPROVAL PRIOR TO PROVIDING IT TO THE ORGANIZATION'S FINANCE COMMITTEE AND BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ADOPTED A CONFLICT OF INTEREST POLICY AND REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY, ALL MEMBERS OF THE BOARD OF TRUSTEES ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S CEO AND ALL RESPONSES TO THE QUESTIONNAIRES ARE REVIEWED FOR FULL COMPLIANCE WITH THE ORGANIZATION'S POLICIES. MEMBERS WITH A CONFLICT ARE REQUIRED TO RECUSE THEMSELVES FROM VOTING ON MATTERS ASSOCIATED WITH THEMSELVES. FORM 990, PART VI, SECTION B, LINE 15 ALL EMPLOYEES OF SPECTRUM FOR LIVING, UP TO AND INCLUDING THE PRESIDENT/CEO, ARE PAID SALARIES DETERMINED BY A SET SALARY SCALE, WHICH IS REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. EXECUTIVE LEVEL SALARIES, IN PARTICULAR, ARE PAID WITHIN A SCALE, WHICH DEFINES A 40% DIFFERENCE BETWEEN THE MINIMUM AND MAXIMUM RATES. WHEN AN EMPLOYEE AT THIS LEVEL IS HIRED, SALARY IS DETERMINED BASED ON ANY EXTERNAL DATA AVAILABLE, AND WITH COMPARISON TO OTHER POSITIONS AT A SIMILAR LEVEL, AND CAN BE ANYWHERE WITHIN THIS PREDETERMINED RANGE. DURING YEARS IN WHICH A SALARY INCREASE IS AUTHORIZED BY THE BUDGET, TYPICAL SALARY INCREASES ACROSS THE BOARD, UP TO AND INCLUDING, THE PRESIDENT/CEO ARE 3%. ANY VARIATIONS TO THIS PAY INCREASE, EITHER ACROSS THE BOARD OR FOR ANY PARTICULAR EMPLOYEE OR GROUP OF EMPLOYEES, MUST BE REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. THIS IS ALSO TRUE OF ANY CHANGES TO THE SALARY SCALE ITSELF. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF DOCUMENTS AVAILABLE FOR INSPECTION AT CORPORATE OFFICE. COPIES WILL BE PROVIDED UPON REQUEST. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. FORM 990, PART VII, SECTION A, LINES 1A-2 CERTAIN SALARIES AND WAGES FOR PERSONNEL EMPLOYED BY SPECTRUM FOR LIVING DEVELOPMENT, INC. ARE ALLOCATED TO AFFILIATED CORPORATIONS BASED ON TIME AND EFFORT. SPECTRUM HAWORTH HOME INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 521891859 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM FOR LIVING GLEN ROCK PROPERTY 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 223128643 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM FOR LIVING MAYWOOD HOME INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 521891860 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM FOR LIVING HILLSDALE PROPERTY 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 223128646 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM RIVER VALE APARTMENTS INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 521788788 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM RINGWOOD APARTMENTS INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 521980506 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM CLOSTER APARTMENTS INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 743040169 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 SPECTRUM PARAMUS HOME INC 210 RIVERVALE ROAD SUITE 3 RIVER VALE NJ 07675 223344257 PROVIDE HOUSING FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES NJ 501(C)(3) LINE 7 N/A 0 0 1 0 1 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0