Spectrum Community Services FY2024 filing

Tax-deductible

Westland, MI501(c)(3)Since 1988Human ServicesEIN 38-2882853

To develop and provide human service programs for the developmentally disabled children and adults in the areas of residential, enhanced health and support coordination; and to provide residential services for mentally impaired adults.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$718K 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

FY2024 · 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
6 of 6
filings with a surplus
Average surplus $938K a year · 3% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$718K
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $9K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$5.6M
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$37.6M
+7% vs prior year
Spent
$36.5M
To programs
90%
Net assets
$11.3M
By yearFY2020–FY2025
Revenue
$37.6M
FY2024▲ +7%
Revenue by fiscal year
FY2020$33.8M
FY2021$33.6M
FY2022$34.9M
FY2023$35.1M
FY2024$37.6M
FY2025$39.0M
Expenses
$36.5M
FY2024▲ +6%
Expenses by fiscal year
FY2020$33.5M
FY2021$32.8M
FY2022$33.6M
FY2023$34.3M
FY2024$36.5M
FY2025$37.7M
Net assets
$11.3M
FY2024▲ +11%
Net assets by fiscal year
FY2020$7.6M
FY2021$8.4M
FY2022$9.3M
FY2023$10.2M
FY2024$11.3M
FY2025$12.8M

From the FY2024 Form 990 (year ending September 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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 Oct 1989.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $32.7M Management & general 10% · $3.7M

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

Who runs it and what they're paid

11 people listed on the 990; $718K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Direct Care Worker (see Sch O)
$176,588Pt VII · Sec A
Direct Care Worker (see Sch O)
$172,712Pt VII · Sec A
Executive Director
$159,896Pt VII · Sec A
President & CEO
$104,591Pt VII · Sec A
$104,332Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A

Sharon Blain’s $200K as Executive Director is at the 44th 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
Barbara Fowkes———$214,427$214,390$153,385
Sharon Blain$199,714$159,896$120,266$130,780$97,768—
Mable Heyn$190,067$176,588————
Tabitha Ann Ellis Harris$185,338$172,712————
Monica Salingue$134,376$104,332————
Josh Swaninger$131,671$104,591$86,442$103,413$56,250$56,250
Carla Wicks———$129,042$117,038—
Delissa Lyn Payne$108,831—————

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

Offers residential care and support programs for children and adults with developmental and mental impairments.

Provided by the organization

This section is blank until Spectrum Community Services claims this page.

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3 program services account for $32.7M of program spending, described in the organization's own filed words · FY2023.
01

Adult Foster Care

To provide for the operation and supervision of adult foster care facilities that provide care for developmentally disabled adults.

$24.0Mprogram expense
02

Adult Community Living

Community living supports, respite and support coordination for developmentally disabled adults.

$6.5Mprogram expense
03

Children's Services

Community living supports, respite and support coordination for developmentally disabled children.

$2.2Mprogram 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 · FY2023
Total grants receivedfrom 1 funder$9K
Grants paid · 1 grant · $500K · 2023–2023
Spectrum Human Services INCMI · FY2023$500,000

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$37.6M
Ln 12
Fees for servicesLn 2g$37.4M
Investment incomeLn 3$90K
Gifts and grantsLn 1h$12K
Money outPt IX
$36.5M
Ln 25
Programscol B$32.7M
Managementcol C$3.7M
Owns and owesPt X
$11.3M
net assets · Ln 32
Cash and savingsLn 1–2$3.4M
Total assetsLn 16$16.9M
LiabilitiesLn 26$5.6M
PeoplePt VI, VII
11
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$12K
Fees for servicesLn 2g$37.4M
Investment incomeLn 3$90K
Gains on assetsLn 7$14K
Total revenueLn 12$37.6M
Assets in detailPt X, end of year
CashLn 1$15K
SavingsLn 2$3.4M
Cash and savings togetherLn 1–2$3.4M
Land, buildings, equipmentLn 10c$5.0M
Other assetsLn 15$3.5M
Total assetsLn 16$16.9M
LiabilitiesLn 26$5.6M
Net assetsLn 32$11.3M
OperationsPt I, VI
EmployeesI 5921
VolunteersI 68
Fiscal year endsHeaderSeptember
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 FY24End FY24
Cash and savingsLn 1–2$2.5M$3.4M
Land, buildings, equipmentLn 10c$5.3M$5.0M
Total assetsLn 16$15.9M$16.9M
LiabilitiesLn 26$5.7M$5.6M
Net assetsLn 32$10.2M$11.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$500K$500K
Pay of current officers, directors and key staffLn 5$784K$784K
Other salaries and wagesLn 7$21.4M$20.8M$657K
Other employee benefitsLn 9$3.2M$3.1M$133K
Payroll taxesLn 10$1.6M$1.5M$108K
Legal feesLn 11b$5K$5K
Accounting feesLn 11c$328K$328K
Office expensesLn 13$268K$161K$107K
OccupancyLn 16$2.3M$2.0M$246K
TravelLn 17$792K$699K$93K
InterestLn 20$1K$1K
Depreciation, depletion and amortizationLn 22$378K$247K$131K
InsuranceLn 23$527K$447K$80K
Other expenses (24a–d)Ln 24$3.9M$2.8M$1.1M
All other expensesLn 24e$474K$463K$11K
Total functional expensesLn 25$36.5M$32.7M$3.7M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $39.0M$37.7M$1.3M$12.8M 990 PDF
FY2024 Viewing $37.6M$36.5M$1.1M$11.3M 990 PDF
FY2023 $35.1M$34.3M$806K$10.2M 990 PDF
FY2022 $34.9M$33.6M$1.3M$9.3M 990 PDF
FY2021 $33.6M$32.8M$770K$8.4M 990 PDF
FY2020 $33.8M$33.5M$366K$7.6M 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $37,551,833 across 6 lines filed
VIII-1f All other contributions, gifts and grants$11,854
VIII-1h Total contributions, gifts and grants$11,854
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $37,449,689$37,449,689
VIII-3 Investment incomeExcluded from tax $76,052$76,052
VIII-7 Net gain or loss on sales of assetsExcluded from tax $14,238$14,238
VIII-12 Total revenueRelated to mission $37,449,689 · Unrelated business $0 · Excluded from tax $90,290$37,551,833
Part IX · Statement of functional expenses $36,484,788 across 15 lines filed
IX-1 Grants to domestic organizationsPrograms $500,000$500,000
IX-5 Pay of current officers, directors and key staffManagement $783,677$783,677
IX-7 Other salaries and wagesPrograms $20,778,103 · Management $657,327$21,435,430
IX-9 Other employee benefitsPrograms $3,050,304 · Management $132,733$3,183,037
IX-10 Payroll taxesPrograms $1,530,341 · Management $107,577$1,637,918
IX-11b Legal feesManagement $4,884$4,884
IX-11c Accounting feesManagement $327,744$327,744
IX-13 Office expensesPrograms $161,422 · Management $107,031$268,453
IX-16 OccupancyPrograms $2,032,213 · Management $246,473$2,278,686
IX-17 TravelPrograms $698,837 · Management $93,035$791,872
IX-20 InterestManagement $1,350$1,350
IX-22 Depreciation, depletion and amortizationPrograms $247,260 · Management $130,779$378,039
IX-23 InsurancePrograms $446,949 · Management $80,133$527,082
IX-24 Other expenses (24a–d)Programs $2,829,385 · Management $1,063,366$3,892,751
IX-24e All other expensesPrograms $463,261 · Management $10,604$473,865
IX-25 Total functional expensesPrograms $32,738,075 · Management $3,746,713 · Fundraising $0$36,484,788
Part X · Balance sheet $16,908,840 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $1,420$15,394
X-2 Savings and temporary cash investmentsStart of year $2,471,393$3,405,188
X-4 Accounts receivableStart of year $4,799,909$4,685,638
X-9 Prepaid expenses and deferred chargesStart of year $332,711$262,896
X-10c Land, buildings and equipment, netStart of year $5,254,223$5,013,896
X-15 Other assetsStart of year $3,019,941$3,525,828
X-16 Total assetsStart of year $15,879,597$16,908,840
X-17 Accounts payable and accrued expensesStart of year $166,730$117,334
X-25 Other liabilitiesStart of year $2,144,359$1,587,567
X-26 Total liabilitiesStart of year $5,689,918$5,631,257
X-27 Net assets without donor restrictionsStart of year $9,858,333$10,942,768
X-28 Net assets with donor restrictionsStart of year $331,346$334,815
X-32 Total net assets or fund balancesStart of year $10,189,679$11,277,583
X-33 Total liabilities and net assetsStart of year $15,879,597$16,908,840
Part XI · Reconciliation of net assets $11,277,583 net assets at year end
XI-1 Total revenue$37,551,833
XI-2 Total expenses$36,484,788
XI-3 Revenue less expenses$1,067,045
XI-4 Net assets at start of year$10,189,679
XI-5 Net unrealized gains (losses) on investments$20,859
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,277,583

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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