SPECTRUM COMMUNITY SERVICES (EIN 382882853) - 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

1988

Legal Domicile

Principal Officer

JOSH SWANINGER

Phone

7344588759

Tax Period

2024-10-01 to 2025-09-30

SPECTRUM COMMUNITY SERVICES, founded in 1988, is a mid-sized nonprofit in the Human Services sector that reported $39.0M in total revenue in fiscal year 2024. Expenses of $37.7M left a modest 3% surplus.

Mission

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.

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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 $15,173

Program Service Revenue $38,802,743

Investment Income $186,342

Other Revenue $0

TOTAL REVENUE $39,004,258

Expense Breakdown

Grants Paid $0

Salaries & Benefits $28,969,850

Fundraising Expenses $0

Program Expenses $33,434,994

Other Expenses $8,685,488

TOTAL EXPENSES $37,655,338

Year-over-Year Comparison

	2024	2023	Change
Revenue	$39,004,258	$37,551,833	+0.0%
Expenses	$37,655,338	$36,484,788	+0.0%
Net Income	$1,348,920	$1,067,045	+0.3%

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

902

Volunteers

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

$770,011

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY BRUHN	CHAIRPERSON	2.00	Officer Director	$0	$0	$0
NICHOLAS BROWN	VICE CHAIRPERSON	2.00	Officer Director	$0	$0	$0
CHRISTINE SHEARER	SECRETARY	2.00	Officer Director	$0	$0	$0
WINN WOLF	TREASURER	2.00	Officer Director	$0	$0	$0
JASON BAKER	DIRECTOR AND BOARD ADVOCATE	2.00	Director	$0	$0	$0
REV ROBERT LODGE	DIRECTOR	2.00	Director	$0	$0	$0
JOSH SWANINGER	PRESIDENT & CEO	10.00	Officer	$131,671	$43,782	$381,103
SHARON BLAIN	EXECUTIVE DIRECTOR	40.00	Officer	$199,714	$26,675	$226,389
MONICA SALINGUE	COO	40.00	Officer	$134,376	$28,143	$162,519
DELISSA LYN PAYNE	REGIONAL AREA DIRECTOR	55.00	Highest	$108,831	$7,450	$116,281
TABITHA ANN ELLIS HARRIS	DIRECT CARE WORKER (SEE SCH O)	100.00	Highest	$185,338	$0	$185,338
MABLE HEYN	DIRECT CARE WORKER (SEE SCH O)	100.00	Highest	$190,067	$10,658	$200,725

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	$39,004,258	$37,655,338	$18,467,892	$1,348,920
2024	No data	No data	No data	No data
2023	$35,144,535	$34,338,857	$15,879,597	$805,678
2022	$34,899,276	$33,630,061	$14,911,940	$1,269,215
2021	$33,552,520	$32,782,595	$14,825,808	$769,925
2020	$33,829,306	$33,463,015	$14,944,992	$366,291
2019	$33,251,669	$33,232,363	$11,274,028	$19,306
2018	$32,120,370	$31,784,804	$11,194,463	$335,566

SPECTRUM COMMUNITY SERVICES