Spectrum Human Services INC FY2020 filing

Tax-deductible

Westland, MI501(c)(3)Human ServicesEIN 51-0154248Revenue $3.9M in FY2020

On file with the IRSspectrumhuman.org28303 Joy Rd, 48185-5524 · Westland, MITax-exempt since Mar 1976Publicly supported — 509(a)(2)

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Developing, operating and managing a continuum of programs and Services to children, youth, adults and families designed to build a strong foundation, support the family structure and provide life improvement alternatives.

501(c)(3) charity; gifts are tax-deductible.
57¢ of each $1 spent went to programs.
$202K 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

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $106K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
57%
of spending
Worth a look: 57% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$202K
to officers and key staff · 6% of spending
Looks good: pay to officers and key staff is 6% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$3.2M
77% of total assets
Worth a look: liabilities are 77% of assets; over 65%.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.9M
+4% vs prior year
Spent
$3.5M
To programs
57%
Net assets
$976K
By yearFY2019–FY2024
Revenue
$3.9M
FY2020▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2019$3.8M
FY2020$3.9M
FY2021$3.7M
FY2022$3.7M
FY2023$3.8M
FY2024$4.2M
Expenses
$3.5M
FY2020▼ -17%
Tap a bar for its year
Expenses by fiscal year
FY2019$4.2M
FY2020$3.5M
FY2021$3.6M
FY2022$3.7M
FY2023$4.3M
FY2024$4.4M
Net assets
$976K
FY2020▲ +27%
Tap a bar for its year
Net assets by fiscal year
FY2019$767K
FY2020$976K
FY2021$1.1M
FY2022$876K
FY2023$444K
FY2024$237K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1976.

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

Where the money goes

57 cents of each dollar spent went to programs.

Program services 57% · $2.0M Management & general 43% · $1.5M

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

13 people listed on the 990; $202K paid to officers and key staff.

Part VII, Section A · reportable compensation
& Gov. Affairs (through 2020)
$136,772Pt VII · Sec A
President & CEO
$64,817Pt VII · Sec A
$0Pt VII · Sec A
1st Vice Chair
$0Pt VII · Sec A
2nd Vice Chair
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary (through 01/2020)
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Kari Klinski VP Communication’s $114K as & Gov. Affairs is at the 48th percentile of top reported officer pay among 3869 $1–10M 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020FY2019
Kari Klinski VP Communication$113,502$116,985$106,486$107,000$136,772—
Gail Wilson—————$120,780
Kari Klinski—————$109,030
Josh J Swaninger$92,339$92,803$50,207$56,250$64,817$58,786

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

Provides programs and services for all ages to build strong foundations and improve lives.

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Provided by the organization

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1 program · $2.0M · in their own filed words · FY2020
01

Administrative support services provided to related not-for-profit organizations in the areas of accounting, finance, human resources, training, risk management, facilities rental and management, grant writing, program development and information technology support.

$2.0Mprogram 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
Total grants receivedfrom 1 funder$16K
Grants paid · 2 grants · $215K · 2019–2020
Operation Able of Michigan INCMI · FY2019$178,516

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$3.9M
Ln 12
Fees for servicesLn 2g$3.5M
Gifts and grantsLn 1h$382K
Other incomeLn 4–11$19K
Money outPt IX
$3.5M
Ln 25
Programscol B$2.0M
Managementcol C$1.5M
Owns and owesPt X
$976K
net assets · Ln 32
Cash and savingsLn 1–2$748K
Total assetsLn 16$4.2M
LiabilitiesLn 26$3.2M
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$382K
Government grantsLn 1e$304K
Fees for servicesLn 2g$3.5M
Investment incomeLn 3$14K
Other incomeLn 4–11$19K
Total revenueLn 12$3.9M
Assets in detailPt X, end of year
CashLn 1$748K
Cash and savings togetherLn 1–2$748K
InvestmentsLn 11–13$595K
Land, buildings, equipmentLn 10c$1.3M
Other assetsLn 15$1.5M
Total assetsLn 16$4.2M
LiabilitiesLn 26$3.2M
Net assetsLn 32$976K
OperationsPt I, VI
EmployeesI 531
VolunteersI 67
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 FY20End FY20
Cash and savingsLn 1–2$858K$748K
InvestmentsLn 11–13$170K$595K
Land, buildings, equipmentLn 10c$1.1M$1.3M
Total assetsLn 16$3.9M$4.2M
LiabilitiesLn 26$3.2M$3.2M
Net assetsLn 32$767K$976K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$37K$37K
Pay of current officers, directors and key staffLn 5$221K$192K$29K
Other salaries and wagesLn 7$1.0M$886K$122K
Other employee benefitsLn 9$124K$47K$77K
Payroll taxesLn 10$99K$90K$9K
Legal feesLn 11b$17K$17K
Accounting feesLn 11c$803K$803K
Lobbying feesLn 11d$12K$12K
Investment management feesLn 11f$1K$1K
Other fees for servicesLn 11g$301K$66K$235K
Office expensesLn 13$188K$114K$74K
OccupancyLn 16$317K$291K$26K
TravelLn 17$30K$18K$12K
Conferences, conventions and meetingsLn 19$1K$796$398
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$241K$212K$29K
Other expenses (24a–d)Ln 24$84K$19K$65K
Total functional expensesLn 25$3.5M$2.0M$1.5M$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.2M$4.4M−$208K$237K 990 PDF
FY2023 $3.8M$4.3M−$553K$444K 990 PDF
FY2022 $3.7M$3.7M$23K$876K 990 PDF
FY2021 $3.7M$3.6M$89K$1.1M 990 PDF
FY2020 Viewing $3.9M$3.5M$421K$976K 990 PDF
FY2019 $3.8M$4.2M−$408K$767K 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 FY2020 990 (6 parts)
Part I · Summary $3,908,623 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $85,605$382,481
I-9 Program service revenuePrior year $3,644,374$3,493,338
I-10 Investment incomePrior year $809$13,545
I-11 Other revenuePrior year $42,353$19,259
I-12 Total revenuePrior year $3,773,141$3,908,623
I-13 Grants and similar amounts paidPrior year $468,204$36,951
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $1,612,166$1,450,747
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $2,101,138$1,999,623
I-18 Total expensesPrior year $4,181,508$3,487,321
I-19 Revenue less expensesPrior year −$408,367$421,302
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $3,908,623 across 8 lines filed
VIII-1e Government grants$304,450
VIII-1f All other contributions, gifts and grants$78,031
VIII-1h Total contributions, gifts and grants$382,481
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $3,493,338$3,493,338
VIII-3 Investment incomeExcluded from tax $13,545$13,545
VIII-8 Net income from fundraising eventsExcluded from tax $8,025$8,025
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Excluded from tax $11,234$11,234
VIII-12 Total revenueRelated to mission $3,493,338 · Unrelated business $0 · Excluded from tax $32,804$3,908,623
Part IX · Statement of functional expenses $3,487,321 across 17 lines filed
IX-1 Grants to domestic organizationsPrograms $36,951$36,951
IX-5 Pay of current officers, directors and key staffPrograms $192,094 · Management $28,704$220,798
IX-7 Other salaries and wagesPrograms $885,858 · Management $121,732$1,007,590
IX-9 Other employee benefitsPrograms $46,556 · Management $77,067$123,623
IX-10 Payroll taxesPrograms $90,172 · Management $8,564$98,736
IX-11b Legal feesManagement $16,782$16,782
IX-11c Accounting feesManagement $802,665$802,665
IX-11d Lobbying feesManagement $12,000$12,000
IX-11f Investment management feesManagement $1,127$1,127
IX-11g Other fees for servicesPrograms $66,065 · Management $234,598$300,663
IX-13 Office expensesPrograms $113,778 · Management $74,010$187,788
IX-16 OccupancyPrograms $290,940 · Management $26,275$317,215
IX-17 TravelPrograms $18,379 · Management $11,737$30,116
IX-19 Conferences, conventions and meetingsPrograms $796 · Management $398$1,194
IX-20 InterestManagement $5,172$5,172
IX-22 Depreciation, depletion and amortizationPrograms $212,320 · Management $28,666$240,986
IX-24 Other expenses (24a–d)Programs $18,996 · Management $64,919$83,915
IX-25 Total functional expensesPrograms $1,972,905 · Management $1,514,416 · Fundraising $0$3,487,321
Part X · Balance sheet $4,167,811 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $857,850$748,401
X-4 Accounts receivableStart of year $55,179$16,028
X-9 Prepaid expenses and deferred chargesStart of year $33,680$68,753
X-10c Land, buildings and equipment, netStart of year $1,149,572$1,264,735
X-11 Publicly traded securitiesStart of year $159,664$585,214
X-12 Other securitiesStart of year $10,000$10,096
X-15 Other assetsStart of year $1,666,233$1,474,584
X-16 Total assetsStart of year $3,932,178$4,167,811
X-17 Accounts payable and accrued expensesStart of year $464,436$504,477
X-19 Deferred revenue$50,000
X-20 Tax-exempt bond liabilitiesStart of year $1,900,977$1,785,576
X-25 Other liabilitiesStart of year $799,904$852,241
X-26 Total liabilitiesStart of year $3,165,317$3,192,294
X-27 Net assets without donor restrictionsStart of year $701,426$876,220
X-28 Net assets with donor restrictionsStart of year $65,435$99,297
X-32 Total net assets or fund balancesStart of year $766,861$975,517
X-33 Total liabilities and net assetsStart of year $3,932,178$4,167,811
Part XI · Reconciliation of net assets $975,517 net assets at year end
XI-1 Total revenue$3,908,623
XI-2 Total expenses$3,487,321
XI-3 Revenue less expenses$421,302
XI-4 Net assets at start of year$766,861
XI-5 Net unrealized gains (losses) on investments$66,087
XI-9 Other changes in net assets−$278,733
XI-10 Net assets at end of year$975,517

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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