SPECTRUM JUVENILE JUSTICE SERVICES (EIN 383215802) - 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

1994

Legal Domicile

Principal Officer

JOSH SWANINGER

Phone

7344588736

Tax Period

2024-01-01 to 2024-12-31

SPECTRUM JUVENILE JUSTICE SERVICES, founded in 1994, is a mid-sized nonprofit in the Crime & Legal sector that reported $25.2M in total revenue in fiscal year 2024. Revenue surged 28% from the prior year, signaling strong growth momentum. Expenses of $22.8M left a modest 10% surplus.

Mission

THE SPECTRUM JUVENILE JUSTICE SERVICES (SJJS) RESIDENTIAL TREATMENT PROGRAMS IS TO REHABILITATE CHRONICALLY DELINQUENT YOUTHFUL OFFENDERS. OUR SIX SPECIALIZED TREATMENT PROGRAMS PROVIDE LONG-TERM THERAPEUTIC SERVICES TO MEET THE NEEDS OF CHRONIC OFFENDERS, SUBSTANCE ABUSERS, SEX OFFENDERS, VIOLENT OFFENDERS AND DELINQUENT YOUTH WITH SPECIALIZED LEARNING NEEDS (COGNITIVE DEFICITS) AND DELINQUENT YOUTH WITH SEVERE EMOTIONAL DISTURBANCES.

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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 $25,049,207

Investment Income $20,111

Other Revenue $85,176

TOTAL REVENUE $25,154,494

Expense Breakdown

Grants Paid $603,813

Salaries & Benefits $12,230,375

Fundraising Expenses $0

Program Expenses $20,543,613

Other Expenses $9,925,574

TOTAL EXPENSES $22,759,762

Year-over-Year Comparison

	2024	2023	Change
Revenue	$25,154,494	$19,725,661	+0.3%
Expenses	$22,759,762	$19,995,203	+0.1%
Net Income	$2,394,732	$-269,542	-9.9%

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

386

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

$381,103

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PAUL MACKINNON	CHAIRPERSON	1.00	Officer Director	$0	$0	$0
REV LOVEJOY JOHNSON II	SECRETARY	1.00	Officer Director	$0	$0	$0
DWIGHT BELYUE	TREASURER	1.00	Officer Director	$0	$0	$0
NATASHIA C DOOLEY	DIRECTOR	1.00	Director	$0	$0	$0
MOHAMED THABET	DIRECTOR	1.00	Director	$0	$0	$0
LINDY MCCOY	DIRECTOR	1.00	Director	$0	$0	$0
JOSHUA J SWANINGER	PRESIDENT & CEO	10.00	Officer	$56,358	$43,782	$381,103

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
2024	$25,154,494	$22,759,762	$11,255,140	$2,394,732
2023	$19,725,661	$19,995,203	$11,163,683	$-269,542
2022	$12,157,288	$15,085,618	$12,341,136	$-2,928,330
2021	$12,486,662	$16,809,165	$11,592,677	$-4,322,503
2020	$18,750,671	$17,450,081	$15,253,470	$1,300,590
2019	$18,531,696	$17,848,557	$14,599,142	$683,139
2018	$19,238,981	$17,791,448	$17,023,598	$1,447,533

SPECTRUM JUVENILE JUSTICE SERVICES