Nonprofit · EIN 90-0440306
SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC
Also known as SPEC ASSOCIATES
Tax-exempt · SOUTHFIELD, MI 48075
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $472,286 | $425,884 | $46,402 | $556,482 | $106,583 | $449,899 |
| December 31, 2023 | 990 | $430,412 | $413,391 | $17,021 | $485,054 | $81,557 | $403,497 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $467,608
- Investment income
- $4,678
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $209,275
- Other salaries and wages
- $77,398
- Salaries, compensation and benefits (total)
- $347,765
- Professional fundraising fees
- $0
- Accounting fees
- $1,195
- Occupancy
- $18,151
- Travel
- $1,832
- Depreciation
- $3,342
- Program services (functional)
- $290,335
- Management and general (functional)
- $135,549
Balance sheet and other
- Total assets, start of year
- $485,054
- Total assets, end of year
- $556,482
- Total liabilities, end of year
- $106,583
- Net assets, end of year
- $449,899
- Land, buildings and equipment
- $4,776
- Net assets without donor restrictions
- $449,899
- Gross receipts
- $472,286
- Employees
- 4
- Year formed
- 2008
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VICTORIA STRAUB | CHIEF OPER O Officer | 50 | $122,924 | $24,173 |
| MELANIE HWALEK | CHIEF EXEC O Officer | 25 | $86,353 | $3,063 |
| KEIONDRA GRACE | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| MEGAN MASSARON | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| CELESTE RABAUT | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| KENDRA WELLS | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| ELISABETH DERY | SECRETARY Officer | 0.25 | $0 | $0 |
| SARA PLACHTA ELLIOTT | VICE-PRESIDE Officer | 0.25 | $0 | $0 |
| ELIZABETH FRITZ-COTTLE | PRESIDENT Officer | 0.25 | $0 | $0 |
| JENNIFER M LAWSON | TREASURER Officer | 0.25 | $0 | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| VICTORIA STRAUB | CHIEF OPER O Officer | 50 | $121,758 | $16,020 |
| MELANIE HWALEK | CHIEF EXEC O Officer | 25 | $93,174 | $3,365 |
| DR JENNIFER LAWSON | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| MEGAN MASSARON | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| SARA PLACHTA ELLIOTT PHD | DIRECTOR Trustee or director | 0.25 | $0 | $0 |
| NIKITA BUCKHOY | VICE-PRESIDE Officer | 0.25 | $0 | $0 |
| BRIAN DATES | TREASURER Officer | 0.25 | $0 | $0 |
| ELISABETH DERY | SECRETARY Officer | 0.25 | $0 | $0 |
| ELIZABETH FRITZ-COTTLE | PRESIDENT Officer | 0.25 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 18000 W 9 MILE RD STE 365, SOUTHFIELD, MI 48075-4009
- Principal officer (990 for 2024)
- MELANIE HWALEK, 18000 W 9 MILE ROAD SUITE 365, SOUTHFIELD, MI 48075
- Signed the 990
- VICTORIA STRAUB, CHIEF OPER OFFICER
- Phone
- (313) 964-0500
- Website
- WWW.SPECASSOCIATES.ORG
- Return prepared by
- TAX PREPARATION LLC
Mission
TO ENHANCE THE EFFECTIVENESS OF NONPROFIT AND GOVERNMENTAL ORGANIZATIONS AND PROGRAMS THROUGH SUCH MEANS AS RESEARCH, EVALUATION, ADVICE & TRAINING.
Program accomplishments
- PROVIDED AN EVALUATION FOR A YOUTH HEALTHY RELATIONSHIPS PROGRAM.Expenses $38,859 · revenue $77,823
- PROVIDED A MEAL WASTE STUDY FOR A SUMMER FOOD SERVICE PROGRAM - SFSP.Expenses $20,987 · revenue $39,145
- PROVIDED AN EVALUATION FOR A COMPREHENSIVE SUPPORT PROGRAM FOR STEM UNDERGRADUATES.Expenses $13,308 · revenue $37,601
- OTHER EVALUATION PROGRAMS.Expenses $217,181 · revenue $313,039
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 90-0440306
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Social science (V99)
- Assets (IRS master file)
- $556,482
- Income (IRS master file)
- $472,286
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $472,286 | $425,884 | $556,482 | XML |
| 990 | December 2023 | $430,412 | $413,391 | $485,054 | XML |
| 990 | December 2022 | $413,955 | $398,556 | $443,525 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 90-0440306).
Questions about SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC
- What is the EIN of SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC?
- The employer identification number (EIN) of SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC is 90-0440306.
- Is SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC?
- The 990 for the year ended December 31, 2024 names MELANIE HWALEK.
- Who are the officers and directors of SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC?
- The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $122,924 (VICTORIA STRAUB, CHIEF OPER O).
- How much revenue does SOCIAL PROGRAM EVALUATORS & CONSULTANTS INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $472,286, expenses of $425,884 and total assets of $556,482 at year end.
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