2026-08-19T13:45:24-05:00 2025-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 NORTH WATER STREET SUITE 2000 MILWAUKEE WI 53202 990 2025-01-01 383215802 SPECTRUM JUVENILE JUSTICE SERVICES SPEC 7344588736 28303 JOY ROAD WESTLAND MI 481855524 JOSH SWANINGER PRESIDENT & CEO 7344588736 2026-08-19 1 TROY E MARINE P00187863 4147775500 2026-08-19 2025 2025-03-06 01:10:19Z JOSH SWANINGER 28303 JOY ROAD WESTLAND MI 481855524 40117342 0 X WWW.SPECTRUMHUMAN.ORG/SJJS/PROGRAMS X 1994 MI THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTIAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES. 6 6 445 6 0 0 0 1944883 25049207 38086401 20111 77522 85176 8536 25154494 40117342 603813 653737 0 0 12230375 15900667 0 0 0 9925574 13867035 22759762 30421439 2394732 9695903 11255140 14816577 12344673 6173026 -1089533 8643551 X THE MISSION OF THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTIAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES. 0 0 26349604 653737 38086401 OPERATION OF LINCOLN CENTER AND CALUMET CENTER, SECURE RESIDENTIAL TREATMENT AND DETENTION FACILITIES LOCATED IN HIGHLAND PARK (WAYNE COUNTY) MI. THE PROGRAM CONSISTS OF 160 SECURE TREATMENT AND DETENTION BEDS FOR ADOLESCENT YOUTHS. 26349604 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 1 34 0 1 445 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MI X FINANCIAL ONE 7344538804 44744 HELM STREET PLYMOUTH MI 48170 PAUL MACKINNON CHAIRPERSON 1.00 X X 0 0 0 REV LOVEJOY JOHNSON II SECRETARY 1.00 X X 0 0 0 DWIGHT BELYUE TREASURER 1.00 X X 0 0 0 NATASHIA C DOOLEY DIRECTOR 1.00 X 0 0 0 MOHAMED THABET DIRECTOR 1.00 X 0 0 0 LINDY MCCOY DIRECTOR 1.00 X 0 0 0 JOSHUA J SWANINGER PRESIDENT & CEO 10.00 30.00 X 73774 331571 54405 73774 331571 54405 0 0 1 0 HITTLE CONSTRUCTION 487 N PONCHARTRAIN WHITE LAKE MI 48386 REPAIR SERVICES 1864753 DR KYLE SMITH 31255 PIERCE STREET BEVERLY HILLS MI 48025 PSYCHIATRY SERVICES 234270 CABLING CONCEPTS 3077 OLD FARM LANE COMMERCE TWP MI 48390 REPAIR SERVICES 213234 KERN ENTERPRISES 124 EAST 10 MILE HAZWL PARK MI 48030 REPAIR SERVICES 153281 4 1944883 1944883 SECURED RESIDENTIAL SERVICES 623990 38086401 38086401 38086401 75042 75042 2480 0 2480 2480 2480 HOLIDAY ALLOWANCE REVENUE 623990 4826 4826 MISCELLANEOUS 623990 3710 3710 8536 40117342 38086401 0 86058 X 653737 653737 73774 72691 1083 13426007 13110727 315280 45151 43397 1754 895099 877561 17538 1460636 1433456 27180 52091 52091 52700 52700 2724 2724 5012694 1577670 3435024 1522733 1485871 36862 4823029 4818503 4526 84138 73152 10986 767 569 198 764988 751436 13552 1542752 1446638 96114 MEMBERSHIPS AND LICENSE 8419 4196 4223 30421439 26349604 4071835 0 1858 4026 1230868 3527437 5054046 5946289 256998 469282 20091651 15222108 4711370 4869543 11255140 14816577 1501490 1094111 5538704 4020618 5304479 1058297 12344673 6173026 X -1149533 8483551 60000 160000 -1089533 8643551 11255140 14816577 9695903 37181 0 X X 0 1 X 1 0 X 77581 624 1944883 2023088 11993995 12122986 19669924 25049207 38086401 106922513 12071576 12122986 19670548 25049207 40031284 108945601 0 0 0 108945601 148861 1656 689 20111 75042 246359 148861 1656 689 20111 75042 246359 241931 33913 54424 85176 8536 423980 12462368 12158555 19725661 25154494 40114862 109615940 0.99390 0.99140 0.00220 0.00250 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2021 AMOUNT: $ 240,556. 2022 AMOUNT: $ 33,088. 2023 AMOUNT: $ 53,549. 2024 AMOUNT: $ 70,376. 2025 AMOUNT: $ 3,710. HOLIDAY ALLOWANCE - 2021 AMOUNT: $ 1,375. 2022 AMOUNT: $ 825. 2023 AMOUNT: $ 875. 2024 AMOUNT: $ 4,800. 2025 AMOUNT: $ 4,826. INSURANCE PROCEEDS - 2024 AMOUNT: $ 10,000. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14184511 11574808 2609703 2617905 1558241 1059664 2896439 1823906 1072533 392796 265153 127643 4869543 A/P AFFILIATED COMPANIES 27579 REFUNDABLE ADVANCE 1030718 1058297 X 40151799 37181 37181 40114618 2724 2724 40117342 30418715 0 30418715 2724 2724 30421439 PART X, LINE 2: THE ORGANIZATION HAS 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 AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL OR STATE INCOME TAXES. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE 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 THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. 1 EXPENDITURES MADE FOR THE DIRECT BENEFIT OF RESIDENTS OF THE SECURE TREATMENT AND DETENTION PROGRAMS, INCLUDING BUT NOT LIMITED TO ALLOWANCES, HOLIDAYS, PERSONAL CARE, TOKEN STORE SUPPLIES, AND MEDICAL SUPPLIES AND SERVICES. 208 653737 PART I, LINE 2: THE ORGANIZATION IS CONTRACTUALLY OBLIGATED TO PROVIDE FOR RESIDENTS SPECIFIC ASSISTANCE EXPENDITURES. DETAILS OF EXPENSES ARE MAINTAINED IN CLIENT CASE FILES. X X X X 0 0 0 0 0 0 1 0 0 JOSHUA J SWANINGER PRESIDENT & CEO 73774 331571 0 0 0 0 5277 16479 0 32649 79051 380699 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 83791 EMPLOYEE COMPENSATION 0 FORM 990, PART VI, SECTION B, LINE 11B COPIES OF FORM 990 ARE NOT CURRENTLY DISTRIBUTED TO GOVERNING BOARD MEMBERS PRIOR TO FILING. HISTORICALLY, COPIES OF FORM 990 HAVE BEEN PROVIDED WHEN REQUESTED BY A BOARD MEMBER. THE ORGANIZATION'S OFFICERS HAVE PREPARED AND 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, AND RETURNED TO THE CHIEF FINANCIAL OFFICER FOR REVIEW AND SUBSEQUENT FOLLOW-UP, IF NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S VICE PRESIDENT OF HUMAN RESOURCES IS RESPONSIBLE FOR COLLECTING COMPENSATION DATA FOR OFFICERS OF THE ORGANIZATION. THIS INFORMATION IS PRESENTED TO THE EXECUTIVE COMMITTEE OF THE BOARD, WHO IS RESPONSIBLE FOR REVIEWING AND DETERMINING THE PRESIDENT & CEO'S ANNUAL COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,577,670. MANAGEMENT AND GENERAL EXPENSES 3,435,024. TOTAL EXPENSES 5,012,694. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR. SPECTRUM HUMAN SERVICES INC 28303 JOY ROAD WESTLAND MI 48185 510154248 HUMAN SERVICES MI 501(C)(3) LINE 10 N/A 0 SPECTRUM COMMUNITY SERVICES 28303 JOY ROAD WESTLAND MI 48185 382882853 MENTAL HEALTH MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 OPERATION ABLE OF MICHIGAN 4750 WOODWARD AVE DETROIT MI 48201 382861705 OLDER ADULTS MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 SPECTRUM CHILD AND FAMILY SERVICES 28303 JOY ROAD WESTLAND MI 48185 260801554 CHILD AND FAMILY SERVICES MI 501(C)(3) LINE 7 SPECTRUM HUMAN SERVICES INC 0 SHS - VOLUNTARY EMP BENEFIT TRUST 28303 JOY ROAD WESTLAND MI 48185 382342619 HEALTH AND WELFARE MI 501(C)(9) SPECTRUM HUMAN SERVICES INC 0 PRIMACARE LLC 28303 JOY ROAD WESTLAND MI 48185 383151449 THERAPY MI N/A 0 0 SPECTRUM II (INACTIVE) 28303 JOY RD WESTLAND MI 48185 383053190 TRAINING MI N/A C 1 0 0 0 1 1 0 0 0 0 0 0 1 1 1 1 1 1 1 1