Spectrum Juvenile Justice Services

Nonprofit profile at a glance

EIN
383215802
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-T 2025
Location
Westland, MI, USA
Phone
(734) 458-8736
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Abuse, Prevention

Official website

Reported finances

Revenue
$40,117,342
Expenses
$30,421,439
Assets
$14,816,577
Liabilities
$6,173,026

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • JOSHUA J SWANINGER (PRESIDENT & CEO)

Highest reported compensation

  • JOSHUA J SWANINGER (PRESIDENT & CEO): $459,750 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 strengthen children, families and communities across the state of Michigan.

What it reported doing in 2025

Operation of lincoln center and calumet center, secure residential treatment and detention facilities located in highland park (wayne county) mi. The program consists of 160 secure treatment and detention beds for adolescent youths.

Operating model

Revenue model
Earned-program. 95% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 98% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some related-organization disclosures are missing and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 85
  • Accountability: 95
  • Sustainability: 56
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.6%; rating input score 66
  • Program expense ratio: 86.6%; rating input score 87
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 19th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: No; rating input score 0

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 24.2%; rating input score 80; 80th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 12; 12th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 90; 90th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 23rd percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 26th percentile among comparable filings
  • Asset growth: -4.1% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • What they do: 1 programs and campaigns described on the official site · 2 operating locations identified
  • Where the money goes: 65.6% of revenue deployed · 86.6% of spending went to programs
  • Governance: 6 of 6 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $26.3M in reported program spending
  • Leadership: top reported pay $460K · 7 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $2.5M reported
  • Consistency: 33 of 34 current checks pass · 1 finding to review
  • Schedules: 8 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 7 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 — Transparency & Controls: Related-party transparency scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 12/100.
  • Review — Accountability: Governance controls: Form 990 shared with the board not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.