Spectrum for Living Development INC

Tax-deductible

River Vale, NJ501(c)(3)Since 1986Human ServicesEIN 22-2706159

To enable individuals who have developmental and/or physical disabilities to have the opportunity to attain their highest level of skills, purpose and independence.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 36 volunteers and 771 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $3.4M a year · 8% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.4M
to officers and key staff · 3% of spending
Top officer’s pay higher than 92% of similar orgs
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
10
named funders · $935K
Looks good: 10 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$9.8M
32% of total assets
Looks good: liabilities are 32% of assets; 50% or less.
Pt X · Ln 26
Independent board members
15
of 15 voting members
Looks good: 15 of 15 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$54.6M
+14% vs prior year
Spent
$48.3M
To programs
88%
Net assets
$21.0M
By yearFY2020–FY2025
Revenue
$54.6M
FY2025▲ +14%
Revenue by fiscal year
FY2020$35.4M
FY2021$43.0M
FY2022$40.4M
FY2023$43.9M
FY2024$48.0M
FY2025$54.6M
Expenses
$48.3M
FY2025▲ +3%
Expenses by fiscal year
FY2020$24.5M
FY2021$37.5M
FY2022$43.3M
FY2023$44.4M
FY2024$46.7M
FY2025$48.3M
Net assets
$21.0M
FY2025▲ +43%
Net assets by fiscal year
FY2020$11.3M
FY2021$16.9M
FY2022$13.9M
FY2023$13.4M
FY2024$14.7M
FY2025$21.0M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1987.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $42.6M Management & general 11% · $5.5M Fundraising 0% · $186K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

23 people listed on the 990; $1.4M paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO (thru 10/31/25)
$418,877Pt VII · Sec A
Chief Program Officer
$183,618Pt VII · Sec A
Chief Human Resources Offi
$155,754Pt VII · Sec A
Chief Financial Officer
$154,636Pt VII · Sec A
VP Clinical & Long Term Ci
$153,272Pt VII · Sec A
Registered Nurse
$135,873Pt VII · Sec A
Direct Care Supervisor
$125,456Pt VII · Sec A
Director of Admin Services
$113,383Pt VII · Sec A

Christopher L Perry’s $419K as President/CEO (thru 10/31/25) is at the 92nd percentile of top reported officer pay among 3122 $10–100M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Christopher L Perry$418,877$395,974$391,986$359,036$247,293$230,149
Thomas Donahue$183,618$178,143$173,082$170,360$160,451$161,846
Danny Rosario$154,636$155,878$147,993$67,331——
Joan C Garcia$155,754$151,225$145,938$143,519$134,494—
Susan C Mancuso$153,272$148,977$144,978$148,090$137,270$138,756
William G Muilenburg—————$149,437
William G Muillenburg———$72,227$147,950—
Mary Felice-Petillo$135,873$139,150$130,131$132,455$108,911—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Helps people with disabilities gain skills, purpose, and independence.

Provided by the organization

This section is blank until Spectrum for Living Development INC claims this page.

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3 program services account for $42.3M of program spending, described in the organization's own filed words · FY2025.
01

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.

$35.6Mprogram expense
02

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.

$6.4Mprogram expense
03

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.

$293Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
See all 10 funders →
Grants paid · 24 grants · $1.2M · 2020–2025
Spectrum Paramus Home INCNJ · FY2025$76,558
Unitemized GrantFY2025$32,294
Spectrum Maywood Home INCNJ · FY2025$15,197
Unitemized GrantFY2024$62,815
Unitemized GrantFY2023$40,019
Spectrum Paramus Home INCNJ · FY2023$18,990
Unitemized GrantFY2022$75,455
Spectrum Paramus Home INCNJ · FY2022$16,695
Unitemized GrantFY2021$88,382
Spectrum Haworth Home INCNJ · FY2021$23,456
See all 24 grants →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$54.6M
Ln 12
Fees for servicesLn 2g$45.9M
Gifts and grantsLn 1h$8.3M
Investment incomeLn 3$274K
Money outPt IX
$48.3M
Ln 25
Programscol B$42.6M
Managementcol C$5.5M
Fundraisingcol D$186K
Owns and owesPt X
$21.0M
net assets · Ln 32
Cash and savingsLn 1–2$14.1M
Total assetsLn 16$30.7M
LiabilitiesLn 26$9.8M
PeoplePt VI, VII
23
listed · VII A
PaidVII A8
Voting boardVI 1a15
IndependentVI 1b15
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$8.3M
Government grantsLn 1e$6.7M
Fundraising eventsLn 1c$60K
Fees for servicesLn 2g$45.9M
Investment incomeLn 3$274K
Other incomeLn 4–11$125K
Gains on assetsLn 7$7K
Total revenueLn 12$54.6M
Assets in detailPt X, end of year
CashLn 1$10.6M
SavingsLn 2$3.6M
Cash and savings togetherLn 1–2$14.1M
Land, buildings, equipmentLn 10c$9.3M
Other assetsLn 15$3.0M
Total assetsLn 16$30.7M
LiabilitiesLn 26$9.8M
Net assetsLn 32$21.0M
OperationsPt I, VI
EmployeesI 5771
VolunteersI 636
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$8.6M$14.1M
Land, buildings, equipmentLn 10c$9.3M$9.3M
Total assetsLn 16$23.0M$30.7M
LiabilitiesLn 26$8.4M$9.8M
Net assetsLn 32$14.7M$21.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$304K$304K
Grants to domestic individualsLn 2$32K$32K
Pay of current officers, directors and key staffLn 5$920K$920K
Other salaries and wagesLn 7$30.8M$28.0M$2.6M$110K
Other employee benefitsLn 9$4.6M$4.1M$482K$18K
Payroll taxesLn 10$2.6M$2.4M$271K$11K
Legal feesLn 11b$21K$21K
Accounting feesLn 11c$92K$92K
Other fees for servicesLn 11g$1.5M$1.2M$289K$4K
Advertising and promotionLn 12$141K$86K$54K
Office expensesLn 13$1.0M$672K$377K$1K
Information technologyLn 14$105K$62K$34K$9K
OccupancyLn 16$818K$729K$89K
TravelLn 17$671K$626K$45K$608
InterestLn 20$102K$102K
Depreciation, depletion and amortizationLn 22$887K$822K$34K$31K
InsuranceLn 23$292K$273K$18K$1K
Other expenses (24a–d)Ln 24$3.4M$3.2M$155K
Total functional expensesLn 25$48.3M$42.6M$5.5M$186K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $54.6M$48.3M$6.3M$21.0M 990 PDF
FY2024 $48.0M$46.7M$1.3M$14.7M 990 PDF
FY2023 $43.9M$44.4M−$553K$13.4M 990 PDF
FY2022 $40.4M$43.3M−$3.0M$13.9M 990 PDF
FY2021 $43.0M$37.5M$5.5M$16.9M 990 PDF
FY2020 $35.4M$24.5M$10.9M$11.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $54,578,527 across 10 lines filed
VIII-1c Fundraising events$59,574
VIII-1e Government grants$6,671,906
VIII-1f All other contributions, gifts and grants$1,540,726
VIII-1h Total contributions, gifts and grants$8,272,206
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $45,907,889$45,907,889
VIII-3 Investment incomeExcluded from tax $266,980$266,980
VIII-7 Net gain or loss on sales of assetsExcluded from tax $6,550$6,550
VIII-8 Net income from fundraising eventsExcluded from tax $90,543$90,543
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $34,359$34,359
VIII-12 Total revenueRelated to mission $45,942,248 · Unrelated business $0 · Excluded from tax $364,073$54,578,527
Part IX · Statement of functional expenses $48,255,215 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $304,489$304,489
IX-2 Grants to domestic individualsPrograms $32,294$32,294
IX-5 Pay of current officers, directors and key staffManagement $919,616$919,616
IX-7 Other salaries and wagesPrograms $28,033,526 · Management $2,619,568 · Fundraising $109,753$30,762,847
IX-9 Other employee benefitsPrograms $4,071,724 · Management $481,522 · Fundraising $17,859$4,571,105
IX-10 Payroll taxesPrograms $2,366,767 · Management $271,297 · Fundraising $10,712$2,648,776
IX-11b Legal feesManagement $21,400$21,400
IX-11c Accounting feesManagement $92,500$92,500
IX-11g Other fees for servicesPrograms $1,176,276 · Management $288,557 · Fundraising $4,489$1,469,322
IX-12 Advertising and promotionPrograms $86,434 · Management $54,263$140,697
IX-13 Office expensesPrograms $671,528 · Management $376,729 · Fundraising $1,189$1,049,446
IX-14 Information technologyPrograms $61,822 · Management $34,193 · Fundraising $8,541$104,556
IX-16 OccupancyPrograms $728,869 · Management $88,927$817,796
IX-17 TravelPrograms $625,583 · Management $44,785 · Fundraising $608$670,976
IX-20 InterestPrograms $102,391$102,391
IX-22 Depreciation, depletion and amortizationPrograms $821,927 · Management $34,137 · Fundraising $31,260$887,324
IX-23 InsurancePrograms $273,180 · Management $17,744 · Fundraising $1,495$292,419
IX-24 Other expenses (24a–d)Programs $3,212,707 · Management $154,554$3,367,261
IX-25 Total functional expensesPrograms $42,569,517 · Management $5,499,792 · Fundraising $185,906$48,255,215
Part X · Balance sheet $30,743,577 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $3,945,084$10,581,515
X-2 Savings and temporary cash investmentsStart of year $4,623,931$3,563,859
X-4 Accounts receivableStart of year $3,703,885$3,966,057
X-9 Prepaid expenses and deferred chargesStart of year $388,314$415,284
X-10c Land, buildings and equipment, netStart of year $9,271,705$9,253,444
X-15 Other assetsStart of year $1,098,037$2,963,418
X-16 Total assetsStart of year $23,030,956$30,743,577
X-17 Accounts payable and accrued expensesStart of year $4,457,366$4,252,230
X-20 Tax-exempt bond liabilitiesStart of year $3,334,885$3,071,627
X-25 Other liabilitiesStart of year $532,421$2,278,746
X-26 Total liabilitiesStart of year $8,374,515$9,763,824
X-27 Net assets without donor restrictionsStart of year $13,312,284$19,349,094
X-28 Net assets with donor restrictionsStart of year $1,344,157$1,630,659
X-32 Total net assets or fund balancesStart of year $14,656,441$20,979,753
X-33 Total liabilities and net assetsStart of year $23,030,956$30,743,577
Part XI · Reconciliation of net assets $20,979,753 net assets at year end
XI-1 Total revenue$54,578,527
XI-2 Total expenses$48,255,215
XI-3 Revenue less expenses$6,323,312
XI-4 Net assets at start of year$14,656,441
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$20,979,753

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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