Nonprofit · EIN 22-2706159
SPECTRUM FOR LIVING DEVELOPMENT INC
Tax-exempt · RIVER VALE, NJ 07675
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $54,578,527 | $48,255,215 | $6,323,312 | $30,743,577 | $9,763,824 | $20,979,753 |
| December 31, 2024 | 990 | $48,009,829 | $46,721,693 | $1,288,136 | $23,030,956 | $8,374,515 | $14,656,441 |
| December 31, 2023 | 990 | $43,867,015 | $44,419,833 | -$552,818 | $21,227,140 | $7,858,835 | $13,368,305 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,272,206
- of which government grants
- $6,671,906
- Program service revenue
- $45,907,889
- Investment income
- $273,530
- Net gain from sales of assets
- $6,550
- Net income from fundraising events
- $90,543
- Other revenue
- $124,902
Expenses
- Grants and similar amounts paid
- $336,783
- Compensation of officers, directors and key employees
- $919,616
- Other salaries and wages
- $30,762,847
- Salaries, compensation and benefits (total)
- $38,902,344
- Professional fundraising fees
- $0
- Legal fees
- $21,400
- Accounting fees
- $92,500
- Occupancy
- $817,796
- Travel
- $670,976
- Depreciation
- $887,324
- Program services (functional)
- $42,569,517
- Management and general (functional)
- $5,499,792
- Fundraising (functional)
- $185,906
Balance sheet and other
- Total assets, start of year
- $23,030,956
- Total assets, end of year
- $30,743,577
- Total liabilities, end of year
- $9,763,824
- Net assets, end of year
- $20,979,753
- Land, buildings and equipment
- $9,253,444
- Net assets without donor restrictions
- $19,349,094
- Net assets with donor restrictions
- $1,630,659
- Gross receipts
- $54,652,490
- Employees
- 771
- Volunteers
- 36
- Year formed
- 1986
- State of legal domicile
- NJ
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER L PERRY | PRESIDENT/CEO (THRU 10/31/25) Officer | 40 | $418,877 | $24,126 |
| THOMAS DONAHUE | CHIEF PROGRAM OFFICER Key employee | 40 | $183,618 | $21,887 |
| DANNY ROSARIO | CHIEF FINANCIAL OFFICER Officer | 40 | $154,636 | $21,586 |
| SUSAN C MANCUSO | VP CLINICAL & LONG TERM CI Highest-paid employee | 40 | $153,272 | $19,852 |
| JOAN C GARCIA | CHIEF HUMAN RESOURCES OFFI Highest-paid employee | 40 | $155,754 | $13,251 |
| MARY FELICE-PETILLO | REGISTERED NURSE Highest-paid employee | 40 | $135,873 | $17,306 |
| GOLDA E JACKSON | DIRECT CARE SUPERVISOR Highest-paid employee | 40 | $125,456 | $13,122 |
| STEPHEN R VAHALLA | DIRECTOR OF ADMIN SERVICES Highest-paid employee | 40 | $113,383 | $24,828 |
| BRIAN TODD | CHAIRPERSON Trustee or director, Officer | 0.2 | $0 | $0 |
| DONNA CANNILLO | VICE CHAIRPERSON Trustee or director, Officer | 0.2 | $0 | $0 |
| VINCENT O'BRIEN | TREASURER Trustee or director, Officer | 0.2 | $0 | $0 |
| ROSEANNE PSOMAS | SECRETARY Trustee or director, Officer | 0.2 | $0 | $0 |
| PAUL BLAUSTEIN | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| MARY CAPAZZI | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| FRANK FIORE | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE FREMONT | TRUSTEE Trustee or director | 0.2 | $0 |
| ISABELLE JACOBS | TRUSTEE Trustee or director | 0.2 | $0 |
| CHRISTINE LAROCCA ESQ | TRUSTEE Trustee or director | 0.2 | $0 |
| PATRICIA MAURIZI | TRUSTEE Trustee or director | 0.2 | $0 |
| STEPHANIE NOLAN | TRUSTEE Trustee or director | 0.2 | $0 |
| MAUREEN PALLATTA | TRUSTEE Trustee or director | 0.2 | $0 |
| NANCY RAPUZZI | TRUSTEE Trustee or director | 0.2 | $0 |
| STANLEY WYNMAN | TRUSTEE Trustee or director | 0.2 | $0 |
990 for the year ended December 31, 2024: 23 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER L PERRY | PRESIDENT/CEO Officer | 40 | $395,974 | $54,495 |
| THOMAS DONAHUE | CHIEF PROGRAM OFFICER Key employee | 40 | $178,143 | $23,667 |
| DANNY ROSARIO | CHIEF FINANCIAL OFFICER Officer | 40 | $155,878 | $32,365 |
| SUSAN C MANCUSO | VP CLINICAL & LONG TERM CI Highest-paid employee | 40 | $148,977 | $33,335 |
| JOAN C GARCIA | CHIEF HUMAN RESOURCES OFFI Highest-paid employee | 40 | $151,225 | $12,051 |
| MARY FELICE-PETILLO | REGISTERED NURSE Highest-paid employee | 40 | $139,150 | $18,461 |
| MERLE D OLIVER | CHARGE REGISTER NURSE Highest-paid employee | 40 | $117,767 | $23,504 |
| MIRIAM RODRIGUEZ | DIRECT CARE SUPERVISOR Highest-paid employee | 40 | $119,128 | $11,951 |
| BRIAN TODD | CHAIRPERSON Trustee or director, Officer | 0.2 | $0 | $0 |
| DONNA CANNILLO | VICE CHAIRPERSON Trustee or director, Officer | 0.2 | $0 | $0 |
| VINCENT O'BRIEN | TREASURER Trustee or director, Officer | 0.2 | $0 | $0 |
| ROSEANNE PSOMAS | SECRETARY Trustee or director, Officer | 0.2 | $0 | $0 |
| PAUL BLAUSTEIN | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| MICHAEL CARPENTER | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| FRANK FIORE | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| SUE FREMONT | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| ISABELLE JACOBS | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| CHRISTINE LAROCCA ESQ | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| PATRICIA MAURIZI | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| MAUREEN PALLATTA | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| NANCY RAPUZZI | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| MARTIN SEMAR | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| STANLEY WYNMAN | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
990 for the year ended December 31, 2023: 21 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| CHRISTOPHER L PERRY | PRESIDENT/CEO Officer | 40 | $391,986 | $66,793 |
| THOMAS DONAHUE | CHIEF PROGRAM OFFICER Key employee | 40 | $173,082 | $34,959 |
| SUSAN C MANCUSO | VP CLINICAL & LONG TERM CI Highest-paid employee | 40 | $144,978 | $27,240 |
| JOAN C GARCIA | CHIEF HUMAN RESOURCES OFFI Highest-paid employee | 40 | $145,938 | $19,208 |
| DANNY ROSARIO | CHIEF FINANCIAL OFFICER Officer | 40 | $147,993 | $13,409 |
| MARY FELICE-PETILLO | REGISTERED NURSE Highest-paid employee | 40 | $130,131 | $25,893 |
| MERLE D OLIVER | CHARGE REGISTER NURSE Highest-paid employee | 40 | $115,294 | $27,240 |
| BRIAN WEINER | VP QUALITY ASSURANCE & COMM. RESIDENTIAL SERVICES Highest-paid employee | 40 | $105,104 | $36,793 |
| BRIAN TODD | CHAIRPERSON Trustee or director, Officer | 0.2 | $0 | $0 |
| DONNA CANNILLO | VICE CHAIRPERSON Trustee or director, Officer | 0.2 | $0 | $0 |
| VINCENT O'BRIEN | TREASURER Trustee or director, Officer | 0.2 | $0 | $0 |
| ROSEANNE PSOMAS | SECRETARY Trustee or director, Officer | 0.2 | $0 | $0 |
| PAUL BLAUSTEIN | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| MICHAEL CARPENTER | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| FRANK FIORE | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| SUE FREMONT | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| ISABELLE JACOBS | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| CHRISTINE LAROCCA ESQ | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| PATRICIA MAURIZI | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| NANCY RAPUZZI | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
| MARTIN SEMAR | TRUSTEE Trustee or director | 0.2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 210 RIVERVALE RD APT 3, RIVER VALE, NJ 07675-6281
- In care of
- % DANNY J ROSARIO
- Principal officer (990 for 2025)
- RAQUEL MARTINEZ, 210 RIVERVALE ROAD, RIVER VALE, NJ 076756281
- Signed the 990
- RAQUEL MARTINEZ, DIRECTOR OF FINANCE
- Phone
- (201) 358-8000
- Website
- WWW.SPECTRUMFORLIVING.ORG
- Return prepared by
- MERCADIEN PC
Mission
TO ENABLE INDIVIDUALS WHO HAVE DEVELOPMENTAL AND/OR PHYSICAL DISABILITIES TO HAVE THE OPPORTUNITY TO ATTAIN THEIR HIGHEST LEVEL OF SKILLS, PURPOSE AND INDEPENDENCE.
Program accomplishments
- RESIDENTIAL CARE/CASE MANAGEMENT - PROVIDE HOUSING FACILITIES AND SERVICES FOR OVER 300 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.Expenses $35,617,541 · grants $336,783 · revenue $39,028,440
- 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.Expenses $6,355,066 · revenue $6,913,808
- CASE MANAGEMENT - SERVICES ARE PROVIDED IN BERGEN AND PASSAIC COUNTIES. INDIVIDUALS WITH DISABILITIES ARE PROVIDED ASSISTANCE IN SECURING; BENEFITS, ENTITLEMENTS, HOUSING, MEDICAL COVERAGE, PERSONAL CARE SERVICES AND OTHER SUPPORTS.Expenses $292,988
- RESPITE AND RECREATION SERVICES - PROVIDE FAMILY AND COMMUNITY RESPITE AND RECREATIONAL SERVICES TO DEVELOPMENTALLY DISABLED ADULTS AND THEIR FAMILIES AS WELL AS FAMILY SUPPORT SERVICES TO THOSE IN NEED.Expenses $303,922
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 22-2706159
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1987
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P020)
- Assets (IRS master file)
- $30,743,577
- Income (IRS master file)
- $54,652,490
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $54,578,527 | $48,255,215 | $30,743,577 | XML |
| 990 | December 2024 | $48,009,829 | $46,721,693 | $23,030,956 | XML |
| 990 | December 2023 | $43,867,015 | $44,419,833 | $21,227,140 | XML |
| 990 | December 2022 | $40,398,401 | $43,349,533 | $22,729,086 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 22-2706159).
Questions about SPECTRUM FOR LIVING DEVELOPMENT INC
- What is the EIN of SPECTRUM FOR LIVING DEVELOPMENT INC?
- The employer identification number (EIN) of SPECTRUM FOR LIVING DEVELOPMENT INC is 22-2706159.
- Is SPECTRUM FOR LIVING DEVELOPMENT INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to SPECTRUM FOR LIVING DEVELOPMENT INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECTRUM FOR LIVING DEVELOPMENT INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPECTRUM FOR LIVING DEVELOPMENT INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECTRUM FOR LIVING DEVELOPMENT INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPECTRUM FOR LIVING DEVELOPMENT INC?
- The 990 for the year ended December 31, 2025 names RAQUEL MARTINEZ.
- Who are the officers and directors of SPECTRUM FOR LIVING DEVELOPMENT INC?
- The 990 for the year ended December 31, 2025 lists 23 people; 8 received compensation from the organization, the highest $418,877 (CHRISTOPHER L PERRY, PRESIDENT/CEO (THRU 10/31/25)).
- How much revenue does SPECTRUM FOR LIVING DEVELOPMENT INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $54,578,527, expenses of $48,255,215 and total assets of $30,743,577 at year end.
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- AMERICAN CHARITY NETWORK EIN 47-4021120 · last filed 990-N for 2025
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