Skip to content
Nonprofiteer
← CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC

Form 990 for tax year 2023

Filed by CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC.

Totals

Total revenue
$6,544,076
Total expenses
$4,842,703
Contributions and grants received
$1,654,356
Grants paid
$153,625
Program service revenue
$3,992,694
Investment income
$849,136
Other revenue
$47,890
Total assets, end of year
$7,566,359
Total liabilities, end of year
$322,724
Net assets or fund balances, end of year
$7,243,635
Program services expenses (Part IX)
$3,802,777
Management and general expenses
$1,039,926
Fundraising expenses
$0
Program service expenses (Part III)
$3,802,777

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.

  • 1f · All other contributions, gifts and grants

    $1,654,356

  • 2a · Program service revenue: TRUST ADMINISTRATION

    total $3,992,694 · related or exempt $3,992,694

  • 3 · Investment income

    total $849,136 · excluded $849,136

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6d · Net rental income or loss

    total $0

  • 7d · Net gain or loss

    total $0

  • 8c · Net income from fundraising events

    total $0

  • 9c · Net income from gaming

    total $0

  • 10c · Net income from sales of inventory

    total $0

  • 11a · Other revenue: SERVICE FEES

    total $47,890 · related or exempt $47,890

  • 11e · Other revenue, total

    $47,890

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $153,625 · program services $153,625

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $426,270 · program services $372,986 · management and general $53,284

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $1,019,636 · program services $892,181 · management and general $127,455

  • 8 · Pension plan contributions

    total $0

  • 9 · Other employee benefits

    total $190,358 · program services $166,564 · management and general $23,794

  • 10 · Payroll taxes

    total $103,705 · program services $90,742 · management and general $12,963

  • 11a · Fees: management

    total $72,910 · management and general $72,910

  • 11b · Fees: legal

    total $926,676 · program services $926,676

  • 11c · Fees: accounting

    total $637,569 · program services $633,954 · management and general $3,615

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $22,715 · program services $22,715

  • 11g · Fees: other

    total $89,395 · program services $89,285 · management and general $110

  • 12 · Advertising and promotion

    total $47,820 · program services $47,820

  • 13 · Office expenses

    total $213,941 · program services $95,833 · management and general $118,108

  • 14 · Information technology

    total $0

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $93,125 · program services $7,816 · management and general $85,309

  • 17 · Travel

    total $5,797 · program services $5,797

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $1,145 · program services $1,145

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $0

  • 23 · Insurance

    total $103,276 · management and general $103,276

  • 24a · Other expenses: COURT ORDERED PAYMENTS

    total $360,924 · management and general $360,924

  • 24b · Other expenses: OTHER EXPENSES

    total $322,521 · program services $274,143 · management and general $48,378

  • 24c · Other expenses: Postage and Shipping

    total $29,356 · program services $13,150 · management and general $16,206

  • 24d · Other expenses: TRUST SETTLEMENT

    total $10,655 · management and general $10,655

  • 24e · All other expenses

    total $11,284 · program services $8,345 · management and general $2,939

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,232,527 · end of year $2,662,722

  • 2 · Savings and temporary cash investments

    beginning of year $130,987 · end of year $130,987

  • 3 · Pledges and grants receivable

    end of year $0

  • 4 · Accounts receivable

    beginning of year $1,806,259 · end of year $1,268,952

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $474,806 · end of year $474,806

  • 8 · Inventories for sale or use

    end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $26,000 · end of year $73,000

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

    $981,718

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

    $218,699

  • 10c · Land, buildings and equipment, net

    beginning of year $763,019 · end of year $763,019

  • 11 · Investments: publicly traded securities

    end of year $0

  • 12 · Investments: other securities

    beginning of year $776,848 · end of year $776,848

  • 13 · Investments: program-related

    beginning of year $472,678 · end of year $172,678

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $23,163 · end of year $1,243,347

  • 17 · Accounts payable and accrued expenses

    beginning of year $21,712 · end of year $98,500

  • 25 · Other liabilities

    beginning of year $142,313 · end of year $224,224

  • 31 · Retained earnings, endowment or other funds

    beginning of year $5,542,262 · end of year $7,243,635

Mission and programs · 2023

Mission

THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES.

  • PROVIDING SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE.

    Expenses $3,802,777

As filed on the 2023 return.

Listed in Part VII

  • Michelle Diebert

    President

    Total calculated
    $171,352
    From this org
    $163,360
    From related orgs
    $0
    Other
    $7,992
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $157,028
    Bonus
    $6,332
    Other
    not reported
    Deferred
    $7,992
    Nontaxable benefits
    not reported
    Filer's total
    $171,352

  • Laura Davis

    Vice President

    Total calculated
    $159,840
    From this org
    $151,601
    From related orgs
    $0
    Other
    $8,239
    Hours/week
    60

    Schedule J breakdown matched by us

    Base
    $145,340
    Bonus
    $6,261
    Other
    not reported
    Deferred
    $4,496
    Nontaxable benefits
    $3,743
    Filer's total
    $159,840

  • Carl Schroeder

    Secretary

    Total calculated
    $111,309
    From this org
    $111,309
    From related orgs
    $0
    Other
    $0
    Hours/week
    45

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
12 November 2024
IRS schema version
2023v5.1
Source object
202413179349304211

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.