Nonprofit · EIN 38-3215802
SPECTRUM JUVENILE JUSTICE SERVICES
Tax-exempt · WESTLAND, MI 48185
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $40,117,342 | $30,421,439 | $9,695,903 | $14,816,577 | $6,173,026 | $8,643,551 |
| December 31, 2024 | 990 | $25,154,494 | $22,759,762 | $2,394,732 | $11,255,140 | $12,344,673 | -$1,089,533 |
| December 31, 2023 | 990 | $19,725,661 | $19,995,203 | -$269,542 | $11,163,683 | $14,647,948 | -$3,484,265 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,944,883
- of which government grants
- $1,944,883
- Program service revenue
- $38,086,401
- Investment income
- $77,522
- Net gain from sales of assets
- $2,480
- Other revenue
- $8,536
Expenses
- Grants and similar amounts paid
- $653,737
- Compensation of officers, directors and key employees
- $73,774
- Other salaries and wages
- $13,426,007
- Salaries, compensation and benefits (total)
- $15,900,667
- Professional fundraising fees
- $0
- Legal fees
- $52,091
- Accounting fees
- $52,700
- Occupancy
- $4,823,029
- Travel
- $84,138
- Depreciation
- $1,542,752
- Program services (functional)
- $26,349,604
- Management and general (functional)
- $4,071,835
Balance sheet and other
- Total assets, start of year
- $11,255,140
- Total assets, end of year
- $14,816,577
- Total liabilities, end of year
- $6,173,026
- Net assets, end of year
- $8,643,551
- Land, buildings and equipment
- $4,869,543
- Net assets without donor restrictions
- $8,483,551
- Net assets with donor restrictions
- $160,000
- Gross receipts
- $40,117,342
- Employees
- 445
- Volunteers
- 6
- Year formed
- 1994
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSHUA J SWANINGER | PRESIDENT & CEO Officer | 10 | $73,774 | $331,571 | $54,405 |
| PAUL MACKINNON | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| REV LOVEJOY JOHNSON II | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DWIGHT BELYUE | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| NATASHIA C DOOLEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MOHAMED THABET | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LINDY MCCOY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSHUA J SWANINGER | PRESIDENT & CEO Officer | 10 | $56,358 | $280,963 | $43,782 |
| PAUL MACKINNON | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| REV LOVEJOY JOHNSON II | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DWIGHT BELYUE | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| NATASHIA C DOOLEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MOHAMED THABET | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LINDY MCCOY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JOSHUA J SWANINGER | PRESIDENT & CEO Officer | 10 | $61,899 | $255,043 | $42,710 |
| PAUL MACKINNON | CHAIRPERSON Trustee or director, Officer | 1 | $0 | $0 | $0 |
| REV LOVEJOY JOHNSON II | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| DWIGHT BELYUE | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| NATASHIA C DOOLEY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| MOHAMED THABET | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| LINDY MCCOY | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 28303 JOY RD, WESTLAND, MI 48185-5524
- Principal officer (990 for 2025)
- JOSH SWANINGER, 28303 JOY ROAD, WESTLAND, MI 481855524
- Signed the 990
- JOSH SWANINGER, PRESIDENT & CEO
- Phone
- (734) 458-8736
- Return prepared by
- BAKER TILLY ADVISORY GROUP LP
Mission
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.
Program accomplishments
- 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.Expenses $26,349,604 · grants $653,737 · revenue $38,086,401
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
- 38-3215802
- 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
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I72)
- Assets (IRS master file)
- $14,816,577
- Income (IRS master file)
- $40,117,342
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $40,117,342 | $30,421,439 | $14,816,577 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $25,154,494 | $22,759,762 | $11,255,140 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $19,725,661 | $19,995,203 | $11,163,683 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $12,157,288 | $15,085,618 | $12,341,136 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | 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 38-3215802).
Questions about SPECTRUM JUVENILE JUSTICE SERVICES
- What is the EIN of SPECTRUM JUVENILE JUSTICE SERVICES?
- The employer identification number (EIN) of SPECTRUM JUVENILE JUSTICE SERVICES is 38-3215802.
- Is SPECTRUM JUVENILE JUSTICE SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to SPECTRUM JUVENILE JUSTICE SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECTRUM JUVENILE JUSTICE 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 JUVENILE JUSTICE SERVICES 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 JUVENILE JUSTICE SERVICES 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 JUVENILE JUSTICE SERVICES?
- The 990 for the year ended December 31, 2025 names JOSH SWANINGER.
- Who are the officers and directors of SPECTRUM JUVENILE JUSTICE SERVICES?
- The 990 for the year ended December 31, 2025 lists 7 people; 1 received compensation from the organization, the highest $73,774 (JOSHUA J SWANINGER, PRESIDENT & CEO).
- How much revenue does SPECTRUM JUVENILE JUSTICE SERVICES have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $40,117,342, expenses of $30,421,439 and total assets of $14,816,577 at year end.
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All nonprofits in WESTLAND · Michigan · Crime and legal-related