What the amendment changed
Compared with the return it replaced , filed 30 July 2025. matched by us Only the return's totals, a 990-PF's accounting method and the names listed in Part VII (Part VIII on a 990-PF) are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
Those are the same on the two returns, so the amendment changed something else.
Totals
- Total revenue
- $582,675
- Total expenses
- $776,166
- Contributions and grants received
- $160,674
- Grants paid
- $0
- Program service revenue
- $269,993
- Investment income
- $113,090
- Other revenue
- $38,918
- Total assets, end of year
- $1,318,986
- Total liabilities, end of year
- $79,034
- Net assets or fund balances, end of year
- $1,239,952
- Program services expenses (Part IX)
- $611,236
- Management and general expenses
- $86,005
- Fundraising expenses
- $78,925
- Program service expenses (Part III)
- $611,236
Program services were 78.8% 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.
-
1e · Government grants (contributions)
$104,690
-
1f · All other contributions, gifts and grants
$55,984
-
2a · Program service revenue: GROUP HOME RECOVERY
total $110,159 · related or exempt $110,159
-
2b · Program service revenue: MANAGEMENT FEES/OVERHEAD
total $114,305 · related or exempt $114,305
-
2c · Program service revenue: Respite fees
total $45,529 · related or exempt $45,529
-
3 · Investment income
total $113,090 · excluded $113,090
-
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
-
8a · Fundraising events: gross income
$52,461
-
8b · Fundraising events: direct expenses
$13,543
-
8c · Net income from fundraising events
total $38,918 · excluded $38,918
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11a · Other revenue: OTHER REVENUE
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $0
-
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 $111,405 · program services $89,124 · fundraising $22,281
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $278,123 · program services $222,343 · management and general $47,522 · fundraising $8,258
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $0
-
10 · Payroll taxes
total $30,819 · program services $24,643 · management and general $3,760 · fundraising $2,416
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $0
-
11c · Fees: accounting
total $8,222 · management and general $8,222
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $6,756 · management and general $6,756
-
11g · Fees: other
total $71,309 · program services $27,645 · management and general $5,817 · fundraising $37,847
-
12 · Advertising and promotion
total $27,126 · program services $27,126
-
13 · Office expenses
total $14,523 · program services $11,612 · management and general $1,772 · fundraising $1,139
-
14 · Information technology
total $10,573 · program services $8,454 · management and general $1,290 · fundraising $829
-
15 · Royalties
total $0
-
16 · Occupancy
total $17,008 · program services $15,828 · management and general $718 · fundraising $462
-
17 · Travel
total $3,978 · program services $3,181 · management and general $485 · fundraising $312
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $21,663 · program services $17,322 · management and general $2,643 · fundraising $1,698
-
21 · Payments to affiliates
total $15,612 · program services $15,612
-
22 · Depreciation, depletion and amortization
total $71,217 · program services $65,876 · management and general $3,561 · fundraising $1,780
-
23 · Insurance
total $75,943 · program services $72,176 · management and general $2,293 · fundraising $1,474
-
24a · Other expenses: MISC EXP
total $9,864 · program services $8,515 · management and general $1,016 · fundraising $333
-
24b · Other expenses: Postage and Shipping
total $1,228 · program services $982 · management and general $150 · fundraising $96
-
24c · Other expenses: transportation
total $797 · program services $797
-
24e · All other expenses
total $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $31,301 · end of year $152,010
-
2 · Savings and temporary cash investments
end of year $0
-
3 · Pledges and grants receivable
beginning of year $3,563 · end of year $102,811
-
4 · Accounts receivable
end of year $0
-
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 $70,738 · end of year $119,731
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
end of year $0
-
10a · Land, buildings and equipment: cost or other basis
$1,204,844
-
10b · Land, buildings and equipment: accumulated depreciation
$403,206
-
10c · Land, buildings and equipment, net
beginning of year $786,081 · end of year $801,638
-
11 · Investments: publicly traded securities
beginning of year $983,819 · end of year $142,796
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $35,497 · end of year $54,034
-
23 · Secured mortgages and notes payable
beginning of year $381,562
-
24 · Unsecured notes and loans payable
beginning of year $25,000 · end of year $25,000
-
27 · Net assets without donor restrictions
beginning of year $1,433,443 · end of year $1,239,952
Mission and programs · 2023
Mission
Special Needs Cobb, Inc. is committed to promoting opportunities for all people with developmental disabilities to live full, productive, self-determined lives of the highest quality by fostering local communities which embrace all people.
-
ADVOCACYSpecial Needs Cobb, Inc. has board members and staff on various community committees that deal with disability issues in order to have a voice in the quality and delivery of services. We also stay in touch with our legislators and community leaders keeping Developmental Disability issues in view at all times. Special Needs Cobb offers meetings and workshops on such subjects such as: Estate Planning for the Disabled, Public School Law, SSI and Medicaid issues, and summer camps, to name a few. Our newsletter keeps families up to date on current issues that might impact their childs services and links them to meetings and public hearings of importance.RESPITESpecial Needs Cobb, Inc. is proud to be the only facilities-based weekend Respite Program for Special Needs in Cobb County. We serve developmentally disabled children and adults from age 8 statewide at this facility. We provide our weekend residents with outdoor and indoor activities, field trips, opportunities to go out in the community in our Respite van to the movies, dinner, athletic games, the Marietta Square, and bowling, just to name a few. In December 2023 we began a Children's Respite Pilot Program geared only to children 8-17. These weekends are daytime program hours only and staffed by experienced group home caregivers. Respite is defined as a brief period of relief or rest from work, pain, duty, etc. Respite Care is a period of relief for families who have ongoing caregiving responsibilities for a child or adult with disabilities.Our home is located in Smyrna, Georgia. The home is equipped with automatic smoke and fire alarm systems, is wheelchair accessible and ready to serve individuals with a myriad of disabilities. Clients are provided with a warm, home-style atmosphere. Those with medical problems can be cared for; special dietary needs can be accommodated; and assistance with physical disabilities is routine. A professional staff, aided by volunteers, is on hand to provide safe, competent, and compassionate care. Client disabilities can range from mild to severe or profound.
Expenses $611,236 · Revenue $269,993
As filed on the 2023 return.
Listed in Part VII
-
Debra DayDEBRA DAY
CEO
- Total calculated
- $110,431
- From this org
- $110,431
- From related orgs
- $0
- Other
- $0
- Hours/week
- 40
-
David IveyDAVID IVEY
President
- Total calculated
- $0
- Hours/week
- 1
-
Pam BremsPAM BREMS
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Kristin PewittKRISTIN PEWITT
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Angie SmithANGIE SMITH
LEGAL COUNSEL
- Total calculated
- $0
- Hours/week
- 1
-
Lisa LeiterLISA LEITER
Director
- Total calculated
- $0
- Hours/week
- 0
-
Anjel BurgessANJEL BURGESS
Director
- Total calculated
- $0
- Hours/week
- 0
-
Eula J MooreEULA J MOORE
Director
- Total calculated
- $0
- Hours/week
- 0
-
Seema PatelSEEMA PATEL
Director
- Total calculated
- $0
- Hours/week
- 0
-
Kim C MartinKIM C MARTIN
Director
- Total calculated
- $0
- Hours/week
- 0
-
Kyle ThomasKYLE THOMAS
Director
- Total calculated
- $0
- Hours/week
- 0
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
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 20 August 2025
- IRS schema version
- 2023v6.0
- Source object
- 202512329349300706
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