Spectrum Health Systems
Overview
Mission
Spectrum Health Systems, Inc. is an innovative non-profit provider of evidence-based treatment for substance use and mental health disorders throughout Massachusetts.
What it reported doing in 2024
Outpatient substance abuse services - provides ongoing counseling and narcotics treatment such as methadone and suboxone, in addition to services such as driver alcohol awareness, batterer intervention, peer recovery and drug free counseling. Serving nearly 2,500 individuals on any given day.
Operating model
- Revenue model
- Earned-program. 96% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The nonprofit carried out 99% of its reported program work directly.
Nonprofit profile at a glance
- EIN
- 042478978
- IRS 990 coverage
- 2009–2024
- Website reviewed
- Jul 2026
- Forms available
- Form 990 2024
- Headquarters
- Westborough, MA, USA
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Health
The verdict
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 71
- Transparency & Controls: 73
- Accountability: 100
- Sustainability: 72
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 67.5%; rating input score 68
- Program expense ratio: 86.2%; rating input score 86
- Fundraising efficiency: $8.59 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.8%; rating input score 94; 28th percentile among comparable filings
- Pay-setting controls: 5 of 6 controls in place; rating input score 83
- Foreign activity oversight: Limited
- Grant itemization coverage: 58.3%; rating input score 58; 12th percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
- Public monitoring controls: 1 of 8 controls in place; rating input score 12
- Public policy transparency: 1 of 7 controls in place; rating input score 14
- Public financial transparency: 0 of 5 controls in place; rating input score 0
- Impact reporting controls: 1 of 7 controls in place; rating input score 14
- Public relationship transparency: Yes; rating input score 100
Accountability
- Independent voting board: 100%; rating input score 100; 76th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Public governance controls: 4 of 4 controls in place; rating input score 100
- Zakat policy transparency: Limited
Sustainability
- Operating margin: 18.8%; rating input score 86; 86th percentile among comparable filings
- Operating reserve ratio: 2.01; rating input score 62; 62nd percentile among comparable filings
- Liabilities to assets ratio: 0.09; rating input score 83; 83rd percentile among comparable filings
- Officer compensation ratio: 3.9%; rating input score 27; 27th percentile among comparable filings
Growth
- Program expense growth: 4.7% per year; rating input score 100; 38th percentile among comparable filings
- Revenue growth: 7.1% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 13.9% per year; rating input score 100; 83rd percentile among comparable filings
Details
- What they do: 9 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 67.5% of revenue deployed · 86.2% of spending went to programs
- Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $87.1M in reported program spending
- Leadership: top reported pay $471K · 23 people listed · 5 of 6 pay-setting controls reported
- Consistency: 37 of 38 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 16 annual filings from 2009 to 2024
- Money network: 44 filed money-flow records
- Related organizations: 2 filed related-organization links