Nonprofit · EIN 26-0801554
SPECTRUM CHILD AND FAMILY SERVICES
Tax-exempt · WESTLAND, MI 48185
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $10,505,488 | $9,189,950 | $1,315,538 | $7,614,962 | $3,567,750 | $4,047,212 |
| September 30, 2024 | 990 | $8,544,179 | $7,984,748 | $559,431 | $6,801,123 | $4,109,078 | $2,692,045 |
| September 30, 2023 | 990 | $7,219,556 | $7,117,599 | $101,957 | $6,591,810 | $4,676,957 | $1,914,853 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $2,184
- Program service revenue
- $10,246,096
- Investment income
- $257,208
- Net gain from sales of assets
- $56,583
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $704,346
- Compensation of officers, directors and key employees
- $204,668
- Other salaries and wages
- $3,955,939
- Salaries, compensation and benefits (total)
- $5,217,151
- Professional fundraising fees
- $0
- Legal fees
- $3,612
- Accounting fees
- $41,479
- Occupancy
- $474,270
- Travel
- $168,930
- Depreciation
- $24,121
- Program services (functional)
- $8,917,108
- Management and general (functional)
- $272,842
Balance sheet and other
- Total assets, start of year
- $6,801,123
- Total assets, end of year
- $7,614,962
- Total liabilities, end of year
- $3,567,750
- Net assets, end of year
- $4,047,212
- Land, buildings and equipment
- $138,597
- Net assets without donor restrictions
- $3,999,933
- Net assets with donor restrictions
- $47,279
- Gross receipts
- $10,505,488
- Employees
- 147
- Volunteers
- 4
- Year formed
- 2007
- State of legal domicile
- MI
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 September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSHUA SWANINGER | PRESIDENT & CEO Officer | 4 | $56,953 | $280,368 | $43,782 |
| STACIE BOWENS | EXECUTIVE DIRECTOR Officer | 40 | $134,405 | $0 | $9,893 |
| DR CHERYL GIBSON FOUNTAIN | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BILL HOLT | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LENA BARKLEY | DIRECTOR AND SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAKE GERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended September 30, 2024: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSHUA SWANINGER | PRESIDENT & CEO Officer | 4 | $57,650 | $259,293 | $42,710 |
| STACIE BOWENS | EXECUTIVE DIRECTOR Officer | 40 | $131,641 | $0 | $9,244 |
| DR CHERYL GIBSON FOUNTAIN | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BILL HOLT | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LENA BARKLEY | DIRECTOR AND SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAKE GERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 6 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSHUA SWANINGER | PRESIDENT & CEO Officer | 4 | $61,250 | $192,899 | $42,665 |
| STACIE BOWENS | EXECUTIVE DIRECTOR Officer | 40 | $130,296 | $0 | $9,424 |
| DR CHERYL GIBSON FOUNTAIN | CHAIR Trustee or director, Officer | 1 | $0 | $0 | $0 |
| BILL HOLT | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| LENA BARKLEY | DIRECTOR AND SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| JAKE GERMAN | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 28303 JOY RD, WESTLAND, MI 48185-5524
- In care of
- % ROGER I SWANINGER
- Principal officer (990 for 2024)
- JOSH SWANINGER, 28303 JOY ROAD, WESTLAND, MI 48185
- Signed the 990
- JOSH SWANINGER, PRESIDENT & CEO
- Phone
- (734) 458-8736
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
DEVELOPING AND OPERATING A CONTINUUM OF TREATMENT PROGRAMS, RESIDENTIAL, FOSTER CARE, AND OTHER SERVICES FOR DELINQUENT, ABUSED AND NEGLECTED CHILDREN AND THEIR FAMILIES.
Program accomplishments
- FAMILY SUPPORT SERVICES, INCLUDES FOSTER CARE, TREATMENT FOSTER CARE, TRIAL REUNIFICATION, FOSTER CARE SUPPORTIVE VISITATION, AND ADOPTION SERVICES PROVIDED TO CHILDREN AND FAMILIES IMPACTED BY OR AT RISK OF ABUSE OR NEGLECT.Expenses $2,934,888 · grants $657,052 · revenue $2,857,861
- OUTREACH SERVICES, INCLUDES SEMI-INDEPENDENT LIVING, INTENSIVE SPECIALIZED PLACEMENTS, YOUTH IN TRANSITION, LIFE SKILLS, YOUTH RESIDENTIAL HOMES, STABILIZATION AND EMERGENCY SHELTER SERVICES PROVIDED TO CHILDREN AND FAMILIES IMPACTED BY OR AT RISK OF ABUSE AND NEGLECT.COMMUNITY BASED SERVICES, INCLUDES, THE FIRST STE, YOUR CHOICE, HOME-BASED, CASE MANAGEMENT AND MILESTONE PROGRAMS. THE PROGRAMS PROVIDE RESOURCES AND SERVICES TO CLIETS THAT HAVE INVOLVEMENT WITH THE JUVENILE JUSTICE SYSTEMS.Expenses $5,982,220 · grants $47,294 · revenue $7,388,235
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 26-0801554
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2007
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $7,614,962
- Income (IRS master file)
- $10,505,488
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $10,505,488 | $9,189,950 | $7,614,962 | XML |
| 990 | September 2024 | $8,544,179 | $7,984,748 | $6,801,123 | XML |
| 990 | September 2023 | $7,219,556 | $7,117,599 | $6,591,810 | XML |
| 990 | September 2022 | $5,374,132 | $6,574,598 | $3,793,490 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | 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 26-0801554).
Questions about SPECTRUM CHILD AND FAMILY SERVICES
- What is the EIN of SPECTRUM CHILD AND FAMILY SERVICES?
- The employer identification number (EIN) of SPECTRUM CHILD AND FAMILY SERVICES is 26-0801554.
- Is SPECTRUM CHILD AND FAMILY SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2007.
- Are donations to SPECTRUM CHILD AND FAMILY SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECTRUM CHILD AND FAMILY SERVICES 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 CHILD AND FAMILY SERVICES due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECTRUM CHILD AND FAMILY SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of SPECTRUM CHILD AND FAMILY SERVICES?
- The 990 for the year ended September 30, 2025 names JOSH SWANINGER.
- Who are the officers and directors of SPECTRUM CHILD AND FAMILY SERVICES?
- The 990 for the year ended September 30, 2025 lists 6 people; 2 received compensation from the organization, the highest $56,953 (JOSHUA SWANINGER, PRESIDENT & CEO).
- How much revenue does SPECTRUM CHILD AND FAMILY SERVICES have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $10,505,488, expenses of $9,189,950 and total assets of $7,614,962 at year end.
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