SPECTRUM COMMUNITY SERVICES INC (EIN 232121180) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1993

Legal Domicile

Principal Officer

DR NATHANIEL J WILLIAMS

Phone

4848935050

Tax Period

2024-07-01 to 2025-06-30

SPECTRUM COMMUNITY SERVICES INC, founded in 1993, is a mid-sized nonprofit that reported $22.3M in total revenue in fiscal year 2024. Revenue surged 24% from the prior year, signaling strong growth momentum. Expenses of $19.6M left a modest 12% surplus.

Mission

THE ORGANIZATION SERVES THE NEEDS OF INDIVIDUALS WITH DISABILITIES AND THE ECONOMICALLY CHALLENGED AND PROVIDES RESIDENTIAL OPTIONS REFERRED AND FUNDED THROUGH COUNTY MENTAL HEALTH/MENTAL RETARDATION PROGRAMS. ALSO PROVIDED ARE FAMILY LIVING (ADULT FOSTER CARE), COMMUNITY GROUP HOMES, RESPITE CARE AND COMMUNITY INTEGRATED EMPLOYMENT PROGRAMS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $22,395,364

Investment Income $-108,155

Other Revenue $0

TOTAL REVENUE $22,287,209

Expense Breakdown

Grants Paid $0

Salaries & Benefits $12,845,614

Fundraising Expenses $0

Program Expenses $17,429,255

Other Expenses $6,727,228

TOTAL EXPENSES $19,572,842

Year-over-Year Comparison

	2024	2023	Change
Revenue	$22,287,209	$18,045,803	+0.2%
Expenses	$19,572,842	$18,566,534	+0.1%
Net Income	$2,714,367	$-520,731	-6.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

355

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$147,966

Total Directors

$147,966

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DR NATHANIEL J WILLIAMS	PRESIDENT/CE	40.00	Officer Director	$147,966	$0	$147,966
KEVIN HOLSTON	CHAIR	2.00	Officer Director	$0	$0	$0
PAMELA JOHNSON	BOARD MEMBER	2.00	Officer Director	$0	$0	$0
CHRIS KERZMANN	BOARD MEMBER	2.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$22,287,209	$19,572,842	$9,388,235	$2,714,367
2024	$18,045,803	$18,566,534	$7,023,123	$-520,731
2023	$17,822,224	$18,370,299	$7,555,177	$-548,075
2022	$18,413,062	$18,885,569	$5,791,462	$-472,507
2021	$19,062,960	$18,016,849	$6,288,427	$1,046,111
2020	$17,101,115	$15,559,246	$6,636,248	$1,541,869
2019	$14,292,704	$13,443,770	$3,545,040	$848,934
2018	$11,079,511	$10,812,428	$2,526,482	$267,083

SPECTRUM COMMUNITY SERVICES INC