2025-09-24T14:36:34-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 NORTH WATER STREET SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 510154248 SPECTRUM HUMAN SERVICES INC SPEC 7344588736 28303 JOY ROAD WESTLAND MI 48185 JOSH SWANINGER PRESIDENT & CEO 7344588736 2025-09-24 1 1 TROY MARINE P00187863 4147775500 2025-09-24 2024 2025-03-06 01:10:19Z JOSH SWANINGER 28303 JOY ROAD WESTLAND MI 48185 4221139 0 X WWW.SPECTRUMHUMAN.ORG X 1975 MI DEVELOPING, OPERATING AND MANAGING A CONTINUUM OF PROGRAMS AND SERVICES TO CHILDREN, YOUTH, ADULTS AND FAMILIES DESIGNED TO BUILD A STRONG FOUNDATION, SUPPORT THE FAMILY STRUCTURE AND PROVIDE LIFE IMPROVEMENT ALTERNATIVES. 8 8 27 8 0 0 283882 851952 3410871 3225987 638 8146 101030 135054 3796421 4221139 0 0 0 0 2124701 2092789 0 0 0 2225102 2336597 4349803 4429386 -553382 -208247 3698747 3902577 3254510 3665479 444237 237098 DEVELOPING, OPERATING AND MANAGING A CONTINUUM OF PROGRAMS AND SERVICES TO CHILDREN, YOUTH, ADULTS AND FAMILIES DESIGNED TO BUILD A STRONG FOUNDATION, SUPPORT THE FAMILY STRUCTURE AND PROVIDE LIFE IMPROVEMENT ALTERNATIVES. 0 0 2687303 0 3225987 ADMINISTRATIVE SUPPORT SERVICES PROVIDED TO RELATED NOT-FOR-PROFIT ORGANIZATIONS IN THE AREAS OF ACCOUNTING, FINANCE, HUMAN RESOURCES, TRAINING, RISK MANAGEMENT, FACILITIES RENTAL AND MANAGEMENT, GRANT WRITING, PROGRAM DEVELOPMENT AND INFORMATION TECHNOLOGY SUPPORT. 2687303 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 1 1 1 0 0 1 15 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 X FINANCIAL ONE ACCOUNTING INC 7344538804 44744 HELM ST PLYMOUTH MI 48185 NICK BROWN CHAIR 1.00 X X 0 0 0 JOE GAGNON 1ST VICE CHAIR 1.00 X X 0 0 0 GARY BRUHN TREASURER 1.00 X X 0 0 0 BEN RIGGAN SECRETARY 1.00 X X 0 0 0 LENA BARKLEY DIRECTOR 1.00 X 0 0 0 ANDREW SMITH DIRECTOR 1.00 X 0 0 0 DR CHERYL GIBSON FOUNTAIN DIRECTOR 1.00 X 0 0 0 JACOB GERMAN DIRECTOR 1.00 X 0 0 0 JOSH J SWANINGER PRESIDENT & CEO 11.00 29.00 X 92339 244982 43782 KARI KLINSKI VP COMMUNICATION & GOV. AFFAIRS 40.00 X 113502 0 40667 205841 244982 84449 2 0 1 0 FINANCIAL ONE 44744 HELM ST PLYMOUTH MI 48170 ACCOUNTING SERVICES 790357 1 40000 811952 851952 MANAGEMENT FEE 541610 2904327 2904327 RENT TO AFFILIATED ORG 531390 321660 321660 3225987 8146 8146 118476 0 118476 118476 MISCELLANEOUS INCOME 900099 16578 16578 16578 4221139 3225987 0 143200 126238 101549 24689 1335756 1074518 261238 510768 478088 32680 120027 97093 22934 723 723 886370 886370 63028 63028 299276 210637 88639 362275 180104 182171 467530 408157 59373 102918 33345 69573 12216 3817 8399 95076 84776 10300 DUES AND SUBSCRIPTIONS 24499 5933 18566 MISCELLANEOUS 13400 9286 4114 SPECIFIC ASSISTANCE 9286 9286 4429386 2687303 1742083 0 88548 122682 28742 76892 62884 67577 6532238 5758606 868708 773632 5216 6320 10062 10062 2634587 2845412 3698747 3902577 553461 608416 16500 15750 2684549 3041313 3254510 3665479 X 374512 167373 69725 69725 444237 237098 3698747 3902577 -208247 1108 0 X X 0 1 X 1 0 X 382481 282588 235307 283882 851952 2036210 3493338 3360322 3337376 3410871 3242565 16844472 3875819 3642910 3572683 3694753 4094517 18880682 0 0 0 18880682 13545 28221 7027 638 8146 57577 13545 28221 7027 638 8146 57577 11234 47509 40931 22854 16578 139106 3900598 3718640 3620641 3718245 4119241 19077365 0.98970 0.98750 0.00300 0.00270 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2020 AMOUNT: $ 11,234. 2021 AMOUNT: $ 47,509. 2022 AMOUNT: $ 40,931. 2023 AMOUNT: $ 22,854. 2024 AMOUNT: $ 16,578. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63028 63028 2624275 2687303 284365 71091 0 0 269496 266669 284443 284365 1104973 1657460 15028 55028 63028 63028 196112 67374 66667 71111 71091 276243 414365 15028 55028 63028 63028 196112 36600 36600 36600 36600 36600 36600 36600 36600 36600 36600 1.00000 0 0 303650 303650 4477294 4024936 452358 230119 217602 12517 1521175 1516068 5107 773632 ENDOWMENT FUND 36600 INSURANCE COMPANY RECEIVABLE 498071 CSV LIFE INSURANCE 5837 INTERCOMPANY REC. - SJJS 2304904 2845412 RETIREMENT BENEFITS 675036 INTERCOMPANY PAYABLE - SCFS 778641 INTERCOMPANY PAYABLE - SCS 1570828 INTERCOMPANY PAYABLE - PRIMACARE 16808 3041313 X PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT FUND IS TO SUPPORT THE CHARITABLE AND HUMAN SERVICES ACTIVITY OF SPECTRUM HUMAN SERVICES AS DESCRIBED IN ITS CHARGER AND ITS MISSION STATEMENT. PART X, LINE 2: SPECTRUM AND ITS SUBSIDIARIES HAVE 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 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 ORGANIZATION APPLIED 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 NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. GOLF OUTING 109135 109135 HOLIDAY DRIVE 9341 9341 118476 118476 118476 X X X X 0 0 0 0 0 0 1 0 0 JOSH J SWANINGER PRESIDENT & CEO 92339 244982 0 0 0 0 3375 9883 30524 0 126238 254865 0 0 KARI KLINSKI VP COMMUNICATION & GOV. AFFAIRS 113502 0 0 0 0 0 30500 0 10167 0 154169 0 0 0 PART I, LINE 6 OFFICER BONUSES ARE CALCULATED AT A FIXED AMOUNT BASED ON POSITION LEVELS AND NET INCOME FOR THE YEAR. KENDRA SWANINGER FAMILY MEMBER OF BOARD OFFICER 78277 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B COPIES OF THE FORM 990 ARE NOT CURRENTLY DISTRIBUTED TO GOVERNING BOARD MEMBERS PRIOR TO FILING. HISTORICALLY, COPIES OF FORM 990 HAVE BEEN PROVIDED WHEN REQUESTED BY BOARD MEMBER. THE ORGANIZATION'S OFFICERS HAVE 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. IN THE EVENT OF POTENTIAL CONFLICT OF INTEREST, SUCH PERSON SHALL GIVE THE BOARD NOTICE OF SUCH INTEREST OR RELATIONSHIP AND SHALL THEREAFTER REFRAIN FROM VOTING OR OTHERWISE ATTEMPTING TO EXERT ANY INFLUENCE ON THE CORPORATION, THE BOARD, OR ITS COMMITTEES, TO AFFECT ITS DECISION TO PARTICIPATE OR NOT TO PARTICIPATE IN SUCH TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 YES, THE HR DEPARTMENT COLLECTS THE CURRENT YEAR INFORMATION AND MEETS WITH THE EXECUTIVE COMMITTEE OF THE BOARD IN APRIL TO DETERMINE CURRENT YEAR WAGES AND BONUS. IT IS VOTED ON AND APPROVED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ALL PUBLIC DOCUMENTS AVAILABLE TO THE PUBLIC ON REQUEST. THE ORGANIZATION'S FORM 990 IS AVAILABLE TO THE PUBLIC ON GUIDESTAR'S WEBSITE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS AN AUDIT COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS. SPECTRUM PROPERTY SERVICES INC VEBA 28303 JOY RD WESTLAND MI 48185 382342619 HEALTH AND WELFARE MI 501(C)(9) SPECTRUM HUMAN SERVICES INC 1 SPECTRUM CHILD AND FAMILY SERVICES 28303 JOY RD WESTLAND MI 48185 260801554 CHILD AND FAMILY SERVICES MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 1 SPECTRUM JUVENILE JUSTICE SERVICES 28303 JOY RD WESTLAND MI 48185 383215802 TREATMENT MI 501(C)(3) LINE 10 SPECTRUM HUMAN SERVICES INC 1 SPECTRUM COMMUNITY SERVICES 28303 JOY RD WESTLAND MI 48185 382882853 MENTAL HEALTH MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 1 PRIMACARE LLC 28303 JOY RD WESTLAND MI 48185 383151449 THERAPY MI SPECTRUM HUMAN SERVICES INC RELATED 88082 404630 0 0 0.75000 SPECTRUM II (INACTIVE) 28303 JOY RD WESTLAND MI 48185 383053190 TRAINING MI SPECTRUM HUMAN SERVICES INC C 1.00000 1 SPECTRUM SENIOR SERVICES (INACTIVE) 28303 JOY RD WESTLAND MI 48185 271093789 TRAINING MI SPECTRUM HUMAN SERVICES INC C 1.00000 1 1 0 0 1 1 0 0 0 0 1 0 1 0 1 1 1 1 1 1 SPECTRUM CHILD & FAMILY SERVICES E 778641 LOAN BALANCE SPECTRUM COMMUNITY SERVICES E 1570828 LOAN BALANCE PRIMACARE LLC D 16808 LOAN BALANCE SPECTRUM JUVENILE JUSTICE SERVICES D 2304904 LOAN BALANCE