Spectrum for Living Development INC FY2022 filing

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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.
89¢ of each $1 spent went to programs.
$1.3M paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · 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
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$1.3M
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
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
$8.8M
39% of total assets
Looks good: liabilities are 39% of assets; 50% or less.
Pt X · Ln 26
Independent board members
20
of 20 voting members
Looks good: 20 of 20 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$40.4M
-6% vs prior year
Spent
$43.3M
To programs
89%
Net assets
$13.9M
By yearFY2020–FY2025
Revenue
$40.4M
FY2022▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2020$35.4M
FY2021$43.0M
FY2022$40.4M
FY2023$43.9M
FY2024$48.0M
FY2025$54.6M
Expenses
$43.3M
FY2022▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$24.5M
FY2021$37.5M
FY2022$43.3M
FY2023$44.4M
FY2024$46.7M
FY2025$48.3M
Net assets
$13.9M
FY2022▼ -17%
Tap a bar for its year
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 FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

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

89 cents of each dollar spent went to programs.

Program services 89% · $38.6M Management & general 10% · $4.5M Fundraising 0% · $211K

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

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Who runs it and what they're paid

29 people listed on the 990; $1.3M paid to officers and key staff.

Part VII, Section A · reportable compensation
President/CEO
$359,036Pt VII · Sec A
Chief Program Officer
$170,360Pt VII · Sec A
VP Clinical & Long Term Ci
$148,090Pt VII · Sec A
Chief Human Resources Offi
$143,519Pt VII · Sec A
Registered Nurse
$132,455Pt VII · Sec A
SR. Supervisor of Cicf
$121,067Pt VII · Sec A
Residential Coordinator
$111,882Pt VII · Sec A
Chief Financial Officer Jan-June
$72,227Pt 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.

See Spectrum for Living Development INC executive salaries →

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.

Questions for Spectrum for Living Development INC

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3 programs · $38.2M · in their own filed words · FY2022
01

Residential Care/Case Management

Provide housing facilities and services for 341 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.

$32.6Mprogram 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.

$5.4Mprogram expense
03

Respite and Recreation Services

Provide family and community respite and recreational services to developmentally disabled adults and their families.

$280Kprogram expense

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 FY2022 990, line by line.

1The main four
Money inPt VIII
$40.4M
Ln 12
Fees for servicesLn 2g$39.0M
Gifts and grantsLn 1h$1.3M
Other incomeLn 4–11$100K
Money outPt IX
$43.3M
Ln 25
Programscol B$38.6M
Managementcol C$4.5M
Fundraisingcol D$211K
Owns and owesPt X
$13.9M
net assets · Ln 32
Cash and savingsLn 1–2$6.6M
Total assetsLn 16$22.7M
LiabilitiesLn 26$8.8M
PeoplePt VI, VII
29
listed · VII A
PaidVII A9
Voting boardVI 1a20
IndependentVI 1b20
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$491K
Fundraising eventsLn 1c$248K
Fees for servicesLn 2g$39.0M
Investment incomeLn 3$6K
Other incomeLn 4–11$100K
Total revenueLn 12$40.4M
Assets in detailPt X, end of year
CashLn 1$479K
SavingsLn 2$6.1M
Cash and savings togetherLn 1–2$6.6M
Land, buildings, equipmentLn 10c$9.7M
Other assetsLn 15$2.3M
Total assetsLn 16$22.7M
LiabilitiesLn 26$8.8M
Net assetsLn 32$13.9M
OperationsPt I, VI
EmployeesI 5771
VolunteersI 636
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
BondsSch K, Pt X
Tax-exempt bond debt owedX 20$3.9M
Bond issues listedSch K Pt I1
Raised by those issuesSch K Pt I$5.9M
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$8.0M$6.6M
Land, buildings, equipmentLn 10c$10.1M$9.7M
Total assetsLn 16$24.1M$22.7M
LiabilitiesLn 26$7.2M$8.8M
Net assetsLn 32$16.9M$13.9M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$30K$30K
Grants to domestic individualsLn 2$75K$75K
Pay of current officers, directors and key staffLn 5$562K$562K
Other salaries and wagesLn 7$27.0M$24.6M$2.3M$126K
Other employee benefitsLn 9$5.2M$4.7M$503K$21K
Payroll taxesLn 10$2.1M$1.9M$194K$10K
Legal feesLn 11b$130K$130K
Accounting feesLn 11c$31K$31K
Other fees for servicesLn 11g$1.5M$1.2M$260K$13K
Advertising and promotionLn 12$93K$78K$15K
Office expensesLn 13$850K$691K$156K$2K
Information technologyLn 14$106K$70K$31K$5K
OccupancyLn 16$361K$306K$55K
TravelLn 17$670K$607K$63K
InterestLn 20$182K$181K$632$352
Depreciation, depletion and amortizationLn 22$821K$756K$34K$31K
InsuranceLn 23$220K$199K$20K$927
Other expenses (24a–d)Ln 24$3.4M$3.2M$183K$119
Total functional expensesLn 25$43.3M$38.6M$4.5M$211K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Jul 31, 2026 $54.6M$48.3M$6.3M$21.0M 990 PDF
FY2024Filed with the IRS Aug 25, 2025 $48.0M$46.7M$1.3M$14.7M 990 PDF
FY2023Filed with the IRS Sep 3, 2024 $43.9M$44.4M−$553K$13.4M 990 PDF
FY2022 ViewingFiled with the IRS Aug 21, 2023 $40.4M$43.3M−$3.0M$13.9M 990 PDF
FY2021Filed with the IRS Sep 27, 2022 $43.0M$37.5M$5.5M$16.9M 990 PDF
FY2020Filed with the IRS Sep 7, 2021 $35.4M$24.5M$10.9M$11.3M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support J · Pay O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $40,398,401 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,546,456$1,325,224
I-9 Program service revenuePrior year $41,425,301$38,966,674
I-10 Investment incomePrior year $12,027$6,329
I-11 Other revenuePrior year $20,807$100,174
I-12 Total revenuePrior year $43,004,591$40,398,401
I-13 Grants and similar amounts paidPrior year $133,277$105,813
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $29,503,224$34,866,932
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $7,835,188$8,376,788
I-18 Total expensesPrior year $37,471,689$43,349,533
I-19 Revenue less expensesPrior year $5,532,902−$2,951,132
Part VI · Governance 20 of 20 board members independent, no flags
VI-1a Voting members of the governing body20
VI-1b Independent voting members20
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $40,398,401 across 10 lines filed
VIII-1c Fundraising events$247,594
VIII-1d Related organizations$270,052
VIII-1e Government grants$490,944
VIII-1f All other contributions, gifts and grants$316,634
VIII-1h Total contributions, gifts and grants$1,325,224
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $38,966,674$38,966,674
VIII-3 Investment incomeExcluded from tax $6,329$6,329
VIII-8 Net income from fundraising eventsExcluded from tax $66,335$66,335
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $33,839$33,839
VIII-12 Total revenueRelated to mission $38,966,674 · Unrelated business $0 · Excluded from tax $106,503$40,398,401
Part IX · Statement of functional expenses $43,349,533 across 18 lines filed
IX-1 Grants to domestic organizationsPrograms $30,358$30,358
IX-2 Grants to domestic individualsPrograms $75,455$75,455
IX-5 Pay of current officers, directors and key staffManagement $562,110$562,110
IX-7 Other salaries and wagesPrograms $24,568,155 · Management $2,297,700 · Fundraising $125,665$26,991,520
IX-9 Other employee benefitsPrograms $4,702,926 · Management $503,135 · Fundraising $21,343$5,227,404
IX-10 Payroll taxesPrograms $1,882,153 · Management $193,937 · Fundraising $9,808$2,085,898
IX-11b Legal feesManagement $129,884$129,884
IX-11c Accounting feesManagement $31,108$31,108
IX-11g Other fees for servicesPrograms $1,219,212 · Management $260,269 · Fundraising $13,476$1,492,957
IX-12 Advertising and promotionPrograms $78,084 · Management $14,513$92,597
IX-13 Office expensesPrograms $691,325 · Management $156,389 · Fundraising $2,228$849,942
IX-14 Information technologyPrograms $69,822 · Management $30,564 · Fundraising $5,409$105,795
IX-16 OccupancyPrograms $306,151 · Management $55,240$361,391
IX-17 TravelPrograms $606,854 · Management $63,294$670,148
IX-20 InterestPrograms $180,548 · Management $632 · Fundraising $352$181,532
IX-22 Depreciation, depletion and amortizationPrograms $755,563 · Management $34,143 · Fundraising $31,260$820,966
IX-23 InsurancePrograms $198,949 · Management $20,405 · Fundraising $927$220,281
IX-24 Other expenses (24a–d)Programs $3,236,977 · Management $183,091 · Fundraising $119$3,420,187
IX-25 Total functional expensesPrograms $38,602,532 · Management $4,536,414 · Fundraising $210,587$43,349,533
Part X · Balance sheet $22,729,086 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $408,884$478,618
X-2 Savings and temporary cash investmentsStart of year $7,632,871$6,084,065
X-4 Accounts receivableStart of year $4,542,616$4,076,613
X-9 Prepaid expenses and deferred chargesStart of year $225,759$113,988
X-10c Land, buildings and equipment, netStart of year $10,106,374$9,656,146
X-15 Other assetsStart of year $1,160,833$2,319,656
X-16 Total assetsStart of year $24,077,337$22,729,086
X-17 Accounts payable and accrued expensesStart of year $2,489,929$3,150,757
X-20 Tax-exempt bond liabilitiesStart of year $4,214,738$3,885,865
X-25 Other liabilitiesStart of year $377,834$1,707,707
X-26 Total liabilitiesStart of year $7,205,082$8,807,963
X-27 Net assets without donor restrictionsStart of year $15,680,425$12,618,381
X-28 Net assets with donor restrictionsStart of year $1,191,830$1,302,742
X-32 Total net assets or fund balancesStart of year $16,872,255$13,921,123
X-33 Total liabilities and net assetsStart of year $24,077,337$22,729,086
Part XI · Reconciliation of net assets $13,921,123 net assets at year end
XI-1 Total revenue$40,398,401
XI-2 Total expenses$43,349,533
XI-3 Revenue less expenses−$2,951,132
XI-4 Net assets at start of year$16,872,255
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$13,921,123

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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