Spectrum Juvenile Justice Services

Analysis

Spectrum Juvenile Justice Services is a registered charity in United States, based in Westland, MI. It received its IRS tax-exemption ruling in January 1995, 31 years ago. Its declared purposes cover crime and legal-related, which this site groups under human rights and equality. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Spectrum Juvenile Justice Services reported income of $19.7m and spending of $20.0m, spending 101% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $18.5m to $19.7m (+6.4%), an average of +1.6% a year. The sharpest change came in the year to December 2023, when income rose by 62%. Over the whole period it spent 107% of the income it received.

Among 9,611 United States charities whose main cause is human rights and equality and that reported income, Spectrum Juvenile Justice Services sits at the 99th percentile: it is larger than about 98% of them. Against every charity in United States with reported income it ranks in the 97th percentile, and in the 97th percentile within MI. Charities of a similar size with the same main cause include National Consumer Law Center Inc ($19.7m), Michigan State Bar Foundation ($19.9m) and All Voting Is Local ($19.4m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 0.0% and program service revenue 100% of the total. Compensation of current officers, directors and key employees was $65k (0.3% of expenses). Other salaries and wages came to $8.2m. At year end it held assets of $11.2m against liabilities of $14.6m, net assets of -$3.5m. It reported 566 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.