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Nonprofiteer
← SPECIAL KIDS INC

Form 990 for tax year 2023

Filed by SPECIAL KIDS INC.

Totals

Total revenue
$3,197,795
Total expenses
$4,244,587
Contributions and grants received
$1,274,211
Grants paid
$755,000
Program service revenue
$1,708,889
Investment income
$82,638
Other revenue
$132,057
Total assets, end of year
$7,043,342
Total liabilities, end of year
$348,700
Net assets or fund balances, end of year
$6,694,642
Program services expenses (Part IX)
$3,332,566
Management and general expenses
$588,378
Fundraising expenses
$323,643
Program service expenses (Part III)
$3,332,566

Program services were 78.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $41,810

  • 1f · All other contributions, gifts and grants

    $1,232,401

  • 1g · Noncash contributions included above

    $65,501

  • 2a · Program service revenue: PATIENT SERVICE FEES

    total $1,595,235 · related or exempt $1,595,235

  • 2b · Program service revenue: THERAPY MANAGEMENT FEES

    total $113,654 · related or exempt $113,654

  • 3 · Investment income

    total $78,687 · excluded $78,687

  • 7a · Gross sales of assets other than inventory

    securities $3,620 · other assets $1,792

  • 7b · Less cost or other basis and sales expenses

    other assets $1,461

  • 7c · Gain or loss

    securities $3,620 · other assets $331

  • 7d · Net gain or loss

    total $3,951 · excluded $3,951

  • 8a · Fundraising events: gross income

    $228,514

  • 8a · Fundraising events: contributions included on line 1c

    $41,810

  • 8b · Fundraising events: direct expenses

    $98,367

  • 8c · Net income from fundraising events

    total $130,147 · excluded $130,147

  • 10a · Gross sales of inventory

    $1,430

  • 10c · Net income from sales of inventory

    total $1,430 · excluded $1,430

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $480 · excluded $480

  • 11e · Other revenue, total

    $480

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $755,000 · program services $755,000

  • 5 · Compensation of officers, directors and key employees

    total $427,438 · program services $317,686 · management and general $76,679 · fundraising $33,073

  • 7 · Other salaries and wages

    total $2,050,837 · program services $1,523,567 · management and general $368,545 · fundraising $158,725

  • 9 · Other employee benefits

    total $126,813 · program services $94,921 · management and general $22,120 · fundraising $9,772

  • 10 · Payroll taxes

    total $182,789 · program services $136,383 · management and general $31,162 · fundraising $15,244

  • 11c · Fees: accounting

    total $19,555 · program services $13,547 · management and general $3,703 · fundraising $2,305

  • 11f · Fees: investment management

    total $15,038 · management and general $15,038

  • 11g · Fees: other

    total $23,084 · program services $10,312 · management and general $10,918 · fundraising $1,854

  • 12 · Advertising and promotion

    total $22,123 · program services $1,224 · management and general $129 · fundraising $20,770

  • 13 · Office expenses

    total $49,852 · program services $29,311 · management and general $7,570 · fundraising $12,971

  • 14 · Information technology

    total $137,819 · program services $98,966 · management and general $23,610 · fundraising $15,243

  • 16 · Occupancy

    total $87,589 · program services $65,387 · management and general $9,221 · fundraising $12,981

  • 17 · Travel

    total $1,891 · program services $263 · management and general $846 · fundraising $782

  • 19 · Conferences, conventions and meetings

    total $364 · program services $25 · management and general $252 · fundraising $87

  • 22 · Depreciation, depletion and amortization

    total $119,736 · program services $101,788 · management and general $4,451 · fundraising $13,497

  • 23 · Insurance

    total $66,143 · program services $50,738 · management and general $10,245 · fundraising $5,160

  • 24a · Other expenses: SUPPLIES

    total $101,322 · program services $80,927 · management and general $1,649 · fundraising $18,746

  • 24b · Other expenses: SUBSCRIPTIONS

    total $42,996 · program services $42,369 · management and general $188 · fundraising $439

  • 24c · Other expenses: LEASE EXPENSES

    total $13,044 · program services $9,192 · management and general $1,932 · fundraising $1,920

  • 24d · Other expenses: LOSS ON BAD DEBTS

    total $960 · program services $960

  • 24e · All other expenses

    total $194 · management and general $120 · fundraising $74

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $565,038 · end of year $269,375

  • 2 · Savings and temporary cash investments

    beginning of year $2,222,657 · end of year $1,465,970

  • 3 · Pledges and grants receivable

    beginning of year $122,501 · end of year $148,251

  • 4 · Accounts receivable

    beginning of year $78,487 · end of year $38,975

  • 9 · Prepaid expenses and deferred charges

    beginning of year $53,454 · end of year $43,835

  • 10a · Land, buildings and equipment: cost or other basis

    $3,566,539

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,247,781

  • 10c · Land, buildings and equipment, net

    beginning of year $2,407,592 · end of year $2,318,758

  • 11 · Investments: publicly traded securities

    beginning of year $47,212 · end of year $75,068

  • 14 · Intangible assets

    beginning of year $1,199

  • 15 · Other assets

    beginning of year $2,281,512 · end of year $2,683,110

  • 17 · Accounts payable and accrued expenses

    beginning of year $207,552 · end of year $221,653

  • 19 · Deferred revenue

    beginning of year $84,989 · end of year $127,047

  • 27 · Net assets without donor restrictions

    beginning of year $4,604,990 · end of year $3,935,852

  • 28 · Net assets with donor restrictions

    beginning of year $2,882,121 · end of year $2,758,790

Mission and programs · 2023

Mission

PROVIDE THERAPEUTIC REHABILITATION AND PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS.

  • PROVIDE THERAPEUTIC REHABILITATION TO CHILDREN WITH SPECIAL NEEDS.

    Expenses $2,406,779 · Grants $755,000 · Revenue $1,330,005

  • PROVIDE PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS.

    Expenses $830,418 · Revenue $341,574

  • CAMPABILITY - FOUR WEEK DAY CAMP THAT ENCOURAGES CAMPERS, CHILDREN AND YOUTH AGES 6-25, TO PARTICIPATE IN AN INTERACTIVE, SOCIAL, AND FUN ENVIRONMENT.

    Expenses $95,369 · Revenue $37,310

As filed on the 2023 return.

Listed in Part VII

  • Chris Truelove

    EXECUTIVE DI

    Total calculated
    $138,477
    From this org
    $116,513
    From related orgs
    $0
    Other
    $21,964
    Hours/week
    40

  • Julie Ludwig

    CLINICAL DIR

    Total calculated
    $118,085
    From this org
    $116,383
    From related orgs
    $0
    Other
    $1,702
    Hours/week
    36

  • Jan Parker

    DIRECTOR OF

    Total calculated
    $95,785
    From this org
    $95,545
    From related orgs
    $0
    Other
    $240
    Hours/week
    34

  • Nancy Whitman

    DIRECTOR OF

    Total calculated
    $75,091
    From this org
    $73,766
    From related orgs
    $0
    Other
    $1,325
    Hours/week
    40

  • Emily Pegg

    CHAIRMAN PT

    Total calculated
    $0
    Hours/week
    3

  • Beverly Davis

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • Mary Elam Polk

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Elizabeth Smith

    CHAIRMAN-ELE

    Total calculated
    $0
    Hours/week
    3

  • Mack Barrett

    PAST CHAIRMA

    Total calculated
    $0
    Hours/week
    3

  • Dr Jerry Collins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Aj Goodwin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Carrie Goodwin

    DIRECTOR/CO-

    Total calculated
    $0
    Hours/week
    3

  • Brian Williams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • SPECIAL KIDS REAL ESTATE LLC

    REAL ESTAT · TN · income $5,373 · assets $2,669,575

    Directly controlled by SPECIAL KI SPECIAL KIDS INC

Provenance

Return type
form_990
Tax year
2023
Filed
3 June 2024
IRS schema version
2023v5.0
Source object
202411559349301211

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