Spectrum For Living
Legal name: Spectrum for Living Development Inc
Nonprofit profile at a glance
- EIN
- 222706159
- IRS 990 coverage
- 2017–2025
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2025
- Location
- River Vale, NJ, US
- Phone
- (201) 358-8000
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Management & Technical Assistance
Reported finances
- Revenue
- $54,578,527
- Expenses
- $48,255,215
- Assets
- $30,743,577
- Liabilities
- $9,763,824
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
23 people listed
Executive titles in this filing
- CHRISTOPHER L PERRY (PRESIDENT/CEO (THRU 10/31/25))
Highest reported compensation
- CHRISTOPHER L PERRY (PRESIDENT/CEO (THRU 10/31/25)): $443,003 total reported compensation
- THOMAS DONAHUE (CHIEF PROGRAM OFFICER): $205,505 total reported compensation
- DANNY ROSARIO (CHIEF FINANCIAL OFFICER): $176,222 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To enable individuals who have developmental and/or physical disabilities to have the opportunity to attain their highest level of skills, purpose and independence with dignity through an ongoing commitment to comprehensive quality services, advocacy and family partnership.
What it reported doing in 2025
Residential care/case management - provide housing facilities and services for over 300 developmentally disabled adults specifically designed to meet their physical, special and psychological needs and to promote their health, security, happiness and usefulness in longer living.
Operating model
- Revenue model
- Earned-program. 84% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Direct operator. The filing allocates 99% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 80
- Transparency & Controls: 80
- Accountability: 100
- Sustainability: 52
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.6%; rating input score 78
- Program expense ratio: 88.2%; rating input score 88
- Fundraising efficiency: $44.5 raised per $1 spent on fundraising; rating input score 63; 63rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 93.3%; rating input score 93; 18th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- Independent consultant: Missing
- Other Form 990s reviewed: Pass
- Written employment contract: Missing
- Compensation survey or study: Missing
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 98.6%; rating input score 99; 42nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 65th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 11.6%; rating input score 74; 74th percentile among comparable filings
- Total-asset coverage ratio: 0.64; rating input score 19; 19th percentile among comparable filings
- Liabilities to assets ratio: 0.32; rating input score 56; 56th percentile among comparable filings
- Officer compensation ratio: 3.3%; rating input score 39; 39th percentile among comparable filings
Growth
- Program expense growth: 27% per year; rating input score 100; 94th percentile among comparable filings
- Revenue growth: 22.8% per year; rating input score 100; 94th percentile among comparable filings
- Asset growth: 17.5% per year; rating input score 100; 90th percentile among comparable filings
Details
- What they do: 4 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 77.6% of revenue deployed · 88.2% of spending went to programs
- Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $42.6M in reported program spending
- Leadership: top reported pay $443K · 23 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $1.4M reported
- Consistency: 33 of 34 current checks pass · 1 finding to review
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 9 filing years from 2017 to 2025
- Contacts: How to reach this organization
- Money network: 14 filed money-flow records
- Related organizations: 14 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Sustainability: Total-asset coverage ratio scored 19/100.
- Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 39/100.
- Review — Sustainability: Liabilities to assets ratio scored 56/100.