Nonprofit · EIN 38-2882853
SPECTRUM COMMUNITY SERVICES
Tax-exempt · WESTLAND, MI 48185
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $39,004,258 | $37,655,338 | $1,348,920 | $18,467,892 | $5,661,740 | $12,806,152 |
| September 30, 2024 | 990 | $37,551,833 | $36,484,788 | $1,067,045 | $16,908,840 | $5,631,257 | $11,277,583 |
| September 30, 2023 | 990 | $35,144,535 | $34,338,857 | $805,678 | $15,879,597 | $5,689,918 | $10,189,679 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $15,173
- Program service revenue
- $38,802,743
- Investment income
- $186,342
- Net gain from sales of assets
- $78,499
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $524,053
- Other salaries and wages
- $22,862,450
- Salaries, compensation and benefits (total)
- $28,969,850
- Professional fundraising fees
- $0
- Legal fees
- $504
- Accounting fees
- $58,400
- Occupancy
- $2,352,401
- Travel
- $810,372
- Depreciation
- $312,424
- Program services (functional)
- $33,434,994
- Management and general (functional)
- $4,220,344
Balance sheet and other
- Total assets, start of year
- $16,908,840
- Total assets, end of year
- $18,467,892
- Total liabilities, end of year
- $5,661,740
- Net assets, end of year
- $12,806,152
- Land, buildings and equipment
- $4,935,696
- Net assets without donor restrictions
- $12,482,705
- Net assets with donor restrictions
- $323,447
- Gross receipts
- $39,022,441
- Employees
- 902
- Volunteers
- 8
- Year formed
- 1988
- 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 |
|---|---|---|---|---|---|
| JOSH SWANINGER | PRESIDENT & CEO Officer | 10 | $131,671 | $205,650 | $43,782 |
| SHARON BLAIN | EXECUTIVE DIRECTOR Officer | 40 | $199,714 | $0 | $26,675 |
| MABLE HEYN | DIRECT CARE WORKER (SEE SCH O) Highest-paid employee | 100 | $190,067 | $0 | $10,658 |
| TABITHA ANN ELLIS HARRIS | DIRECT CARE WORKER (SEE SCH O) Highest-paid employee | 100 | $185,338 | $0 | $0 |
| MONICA SALINGUE | COO Officer | 40 | $134,376 | $0 | $28,143 |
| DELISSA LYN PAYNE | REGIONAL AREA DIRECTOR Highest-paid employee | 55 | $108,831 | $0 | $7,450 |
| GARY BRUHN | CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| NICHOLAS BROWN | VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| CHRISTINE SHEARER | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| WINN WOLF | TREASURER Trustee or director, Officer | 2 | $0 | $0 | $0 |
| JASON BAKER | DIRECTOR AND BOARD ADVOCATE Trustee or director | 2 | $0 | $0 | $0 |
| REV ROBERT LODGE | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended September 30, 2024: 11 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSH SWANINGER | PRESIDENT & CEO Officer | 10 | $104,591 | $212,352 | $42,710 |
| MABLE HEYN | DIRECT CARE WORKER (SEE SCH O) Key employee | 100 | $176,588 | $0 | $10,151 |
| SHARON BLAIN | EXECUTIVE DIRECTOR Officer | 40 | $159,896 | $0 | $25,294 |
| TABITHA ANN ELLIS HARRIS | DIRECT CARE WORKER (SEE SCH O) Key employee | 100 | $172,712 | $0 | $0 |
| MONICA SALINGUE | COO Officer | 40 | $104,332 | $0 | $26,639 |
| GARY BRUHN | CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| NICHOLAS BROWN | VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| CHRISTINE SHEARER | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| WINN WOLF | TREASURER Trustee or director, Officer | 2 | $0 | $0 | $0 |
| JASON BAKER | DIRECTOR AND BOARD ADVOCAT Trustee or director | 2 | $0 | $0 | $0 |
| REV ROBERT LODGE | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended September 30, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSH SWANINGER | PRESIDENT & CEO Officer | 10 | $86,442 | $167,707 | $42,665 |
| SHARON BLAIN | EXECUTIVE DIRECTOR Officer | 40 | $120,266 | $0 | $24,322 |
| GARY BRUHN | CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| NICHOLAS BROWN | VICE CHAIRPERSON Trustee or director, Officer | 2 | $0 | $0 | $0 |
| CHRISTINE SHEARER | SECRETARY Trustee or director, Officer | 2 | $0 | $0 | $0 |
| WINN WOLF | TREASURER Trustee or director, Officer | 2 | $0 | $0 | $0 |
| JASON BAKER | DIRECTOR AND BOARD ADVOCATE Trustee or director | 2 | $0 | $0 | $0 |
| REV ROBERT LODGE | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 28303 JOY RD, WESTLAND, MI 48185-5524
- Principal officer (990 for 2024)
- JOSH SWANINGER, 28303 JOY ROAD, WESTLAND, MI 481855524
- Signed the 990
- JOSH SWANINGER, PRESIDENT & CEO
- Phone
- (734) 458-8759
- Website
- HTTPS://WWW.SPECTRUMCS.ORG/
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
TO DEVELOP AND PROVIDE HUMAN SERVICE PROGRAMS FOR INTELLECTUALLY AND DEVELOPMENTALLY DISABLED CHILDREN AND ADULTS IN THE AREAS OF RESIDENTIAL, ENHANCED HEALTH AND SUPPORT COORDINATION; AND TO PROVIDE RESIDENTIAL SERVICES FOR THE MENTALLY IMPAIRED ADULTS IN THE AREA OF RESIDENTIAL SERVICES.
Program accomplishments
- ADULT FOSTER CARE - TO PROVIDE FOR THE OPERATION AND SUPERVISION OF ADULT FOSTER CARE FACILITIES THAT PROVIDE CARE FOR DEVELOPMENTALLY DISABLED ADULTS.Expenses $24,143,256 · revenue $24,448,941
- ADULT COMMUNITY LIVING - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED ADULTS.Expenses $7,099,558 · revenue $11,209,924
- CHILDREN'S SERVICES - COMMUNITY LIVING SUPPORTS, RESPITE AND SUPPORT COORDINATION FOR DEVELOPMENTALLY DISABLED CHILDREN.Expenses $2,192,180 · revenue $2,119,415
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 15, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 16, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 17, 2025 | 990 on file |
IRS record
- EIN
- 38-2882853
- 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
- 1989
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P73Z)
- Assets (IRS master file)
- $18,467,892
- Income (IRS master file)
- $39,022,441
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $39,004,258 | $37,655,338 | $18,467,892 | XML |
| 990 | September 2024 | $37,551,833 | $36,484,788 | $16,908,840 | IRS |
| 990 | September 2023 | $35,144,535 | $34,338,857 | $15,879,597 | XML |
| 990 | September 2022 | $34,899,276 | $33,630,061 | $14,911,940 | 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 38-2882853).
Questions about SPECTRUM COMMUNITY SERVICES
- What is the EIN of SPECTRUM COMMUNITY SERVICES?
- The employer identification number (EIN) of SPECTRUM COMMUNITY SERVICES is 38-2882853.
- Is SPECTRUM COMMUNITY SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to SPECTRUM COMMUNITY SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECTRUM COMMUNITY 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 COMMUNITY SERVICES due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECTRUM COMMUNITY 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 COMMUNITY SERVICES?
- The 990 for the year ended September 30, 2025 names JOSH SWANINGER.
- Who are the officers and directors of SPECTRUM COMMUNITY SERVICES?
- The 990 for the year ended September 30, 2025 lists 12 people; 6 received compensation from the organization, the highest $131,671 (JOSH SWANINGER, PRESIDENT & CEO).
- How much revenue does SPECTRUM COMMUNITY SERVICES have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $39,004,258, expenses of $37,655,338 and total assets of $18,467,892 at year end.
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