Skip to content
Nonprofiteer
← SPECIAL KIDS INC

Form 990 for tax year 2025

Filed by SPECIAL KIDS INC.

Totals

Total revenue
$3,385,051
Total expenses
$3,240,426
Contributions and grants received
$1,445,639
Grants paid
$10,321
Program service revenue
$1,492,564
Investment income
$252,278
Other revenue
$194,570
Total assets, end of year
$7,281,262
Total liabilities, end of year
$280,058
Net assets or fund balances, end of year
$7,001,204
Program services expenses (Part IX)
$2,158,002
Management and general expenses
$617,061
Fundraising expenses
$465,363
Program service expenses (Part III)
$2,158,002

Program services were 66.6% 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

    $25,079

  • 1f · All other contributions, gifts and grants

    $1,420,560

  • 1g · Noncash contributions included above

    $62,025

  • 2a · Program service revenue: PATIENT SERVICE FEES

    total $1,374,666 · related or exempt $1,374,666

  • 2b · Program service revenue: THERAPY MANAGEMENT FEES

    total $117,898 · related or exempt $117,898

  • 3 · Investment income

    total $84,804 · excluded $84,804

  • 7a · Gross sales of assets other than inventory

    securities $167,474

  • 7c · Gain or loss

    securities $167,474

  • 7d · Net gain or loss

    total $167,474 · excluded $167,474

  • 8a · Fundraising events: gross income

    $295,193

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

    $25,079

  • 8b · Fundraising events: direct expenses

    $101,063

  • 8c · Net income from fundraising events

    total $194,130 · excluded $194,130

  • 11a · Other revenue: MISCELLANEOUS INCOME

    total $440 · excluded $440

  • 11e · Other revenue, total

    $440

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $10,321 · program services $10,321

  • 5 · Compensation of officers, directors and key employees

    total $252,663 · program services $168,935 · management and general $50,061 · fundraising $33,667

  • 7 · Other salaries and wages

    total $1,940,488 · program services $1,289,770 · management and general $384,148 · fundraising $266,570

  • 9 · Other employee benefits

    total $121,204 · program services $85,266 · management and general $24,198 · fundraising $11,740

  • 10 · Payroll taxes

    total $165,419 · program services $110,038 · management and general $32,647 · fundraising $22,734

  • 11c · Fees: accounting

    total $24,935 · management and general $24,935

  • 11f · Fees: investment management

    total $22,338 · management and general $22,338

  • 11g · Fees: other

    total $21,149 · program services $9,095 · management and general $9,843 · fundraising $2,211

  • 12 · Advertising and promotion

    total $58,936 · program services $28,981 · fundraising $29,955

  • 13 · Office expenses

    total $34,266 · program services $16,038 · management and general $7,516 · fundraising $10,712

  • 14 · Information technology

    total $135,363 · program services $76,210 · management and general $15,818 · fundraising $43,335

  • 16 · Occupancy

    total $84,836 · program services $52,774 · management and general $16,948 · fundraising $15,114

  • 17 · Travel

    total $5,449 · program services $1,256 · management and general $3,002 · fundraising $1,191

  • 20 · Interest

    total $1,059 · management and general $1,059

  • 22 · Depreciation, depletion and amortization

    total $126,293 · program services $110,119 · management and general $4,307 · fundraising $11,867

  • 23 · Insurance

    total $44,588 · program services $34,015 · management and general $7,384 · fundraising $3,189

  • 24a · Other expenses: SUPPLIES

    total $104,644 · program services $98,158 · management and general $2,897 · fundraising $3,589

  • 24b · Other expenses: SUBSCRIPTIONS

    total $77,763 · program services $61,983 · management and general $8,088 · fundraising $7,692

  • 24c · Other expenses: LEASE EXPENSES

    total $7,109 · program services $3,729 · management and general $1,690 · fundraising $1,690

  • 24d · Other expenses: BAD DEBT EXPENSE

    total $887 · program services $887

  • 24e · All other expenses

    total $716 · program services $427 · management and general $182 · fundraising $107

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $509,311 · end of year $671,027

  • 2 · Savings and temporary cash investments

    beginning of year $992,016 · end of year $834,419

  • 3 · Pledges and grants receivable

    beginning of year $98,026 · end of year $97,541

  • 4 · Accounts receivable

    beginning of year $64,511 · end of year $31,530

  • 9 · Prepaid expenses and deferred charges

    beginning of year $60,824 · end of year $26,394

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

    $3,620,595

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

    $1,441,126

  • 10c · Land, buildings and equipment, net

    beginning of year $2,250,120 · end of year $2,179,469

  • 11 · Investments: publicly traded securities

    beginning of year $80,383 · end of year $92,679

  • 14 · Intangible assets

    beginning of year $6,816 · end of year $3,670

  • 15 · Other assets

    beginning of year $2,997,333 · end of year $3,344,533

  • 17 · Accounts payable and accrued expenses

    beginning of year $283,964 · end of year $163,008

  • 19 · Deferred revenue

    beginning of year $60,961 · end of year $117,050

  • 27 · Net assets without donor restrictions

    beginning of year $3,803,611 · end of year $3,912,673

  • 28 · Net assets with donor restrictions

    beginning of year $2,910,804 · end of year $3,088,531

Mission and programs · 2025

Mission

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

  • PROVIDE THERAPEUTIC REHABILITATION TO CHILDREN WITH SPECIAL NEEDS.

    Expenses $1,157,876 · Grants $10,321 · Revenue $1,153,226

  • PROVIDE PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. PEDIATRIC SKILLED NURSING SERVICES WERE SUSPENDED AS OF OCTOBER 2, 2025, DUE TO STAFFING SHORTAGES.

    Expenses $895,622 · Revenue $268,288

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

    Expenses $104,504 · Revenue $71,050

As filed on the 2025 return.

Listed in Part VII

  • Chris Truelove

    EXECUTIVE DI

    Total calculated
    $147,262
    From this org
    $123,279
    From related orgs
    $0
    Other
    $23,983
    Hours/week
    40 + 10 related

  • Debby Breisch

    DIRECTOR OF

    Total calculated
    $108,675
    From this org
    $108,675
    From related orgs
    $0
    Other
    $0
    Hours/week
    0 + 40 related

  • Jan Parker

    DIRECTOR OF

    Total calculated
    $105,401
    From this org
    $103,688
    From related orgs
    $0
    Other
    $1,713
    Hours/week
    34

  • Elizabeth Smith

    CHAIRMAN & H

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Freda Morgan

    PART YR CHAI

    Total calculated
    $0
    Hours/week
    3

  • Carrie Goodwin

    CO-FOUNDER/S

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Mary Elam Polk

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • Mack Barrett

    PARLIAMENTAR

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Dr Jerry Collins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Timothy Williames

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Kelly Sharp

    DIRECTOR

    Total calculated
    $0
    Hours/week
    3

  • Rachel Braziel

    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 $23,215 · assets $2,858,611

    Directly controlled by SPECIAL KI SPECIAL KIDS INC

Provenance

Return type
form_990
Tax year
2025
Filed
3 June 2026
IRS schema version
2025v4.0
Source object
202631549349300338

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.