The Special Needs Education and Resource Foundation (SNERF) was created in 2010 to provide trustee services cost-free to individuals with special needs receiving care at several Pennsylvania-based non-profit providers. SNERF also offers grants to pay for supplemental needs.

501(c)(3) charity; gifts are tax-deductible.
1¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 4
filings with a surplus
Average surplus $18K a year · 11% of revenue · last 4 filings
Fine: a surplus in 3 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
0.7%
of spending
Concern: 1% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$118
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$146K
+22% vs prior year
Spent
$133K
To programs
0.7%
Net assets
$75K
By yearFY2022–FY2025
Revenue
$146K
FY2025▲ +22%
Tap a bar for its year
Revenue by fiscal year
FY2022$227K
FY2023$199K
FY2024$119K
FY2025$146K
Expenses
$133K
FY2025▲ +33%
Tap a bar for its year
Expenses by fiscal year
FY2022$176K
FY2023$210K
FY2024$100K
FY2025$133K
Net assets
$75K
FY2025▲ +21%
Tap a bar for its year
Net assets by fiscal year
FY2022$53K
FY2023$42K
FY2024$62K
FY2025$75K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in May 2010.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

1 cents of each dollar spent went to programs.

Program services 1% · $945 Management & general 99% · $132K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Lorraine Kriebel’s $47K as Officer is at the 33rd percentile of top reported officer pay among 2095 $100K–1M mental health nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022
Lorraine Kriebel$46,923$40,000$33,115
Thomas G Tirney$7,000$7,000—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Special Needs Education and Resources Foundation executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides trustee services and grants for supplemental needs to individuals with special needs.

Questions for Special Needs Education and Resources Foundation

Tap to ask. Special Needs Education and Resources Foundation sees how many people are interested.

Your first name shows with your question. Special Needs Education and Resources Foundation answers here, for everyone.

Provided by the organization

Know this org? Add your story

1 program · $945 · in their own filed words · FY2025
01

Provided direct support of individuals with special needs receiving care at several Pennsylvania based on-profit providers. Such support totaled $30,277 for 2024.

$945program expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$146K
Ln 12
Gifts and grantsLn 1h$146K
Money outPt IX
$133K
Ln 25
Programscol B$945
Managementcol C$132K
Owns and owesPt X
$75K
net assets · Ln 32
Cash and savingsLn 1–2$75K
Total assetsLn 16$75K
LiabilitiesLn 26$118
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$146K
Total revenueLn 12$146K
Assets in detailPt X, end of year
CashLn 1$75K
Cash and savings togetherLn 1–2$75K
Total assetsLn 16$75K
LiabilitiesLn 26$118
Net assetsLn 32$75K
OperationsPt I, VI
EmployeesI 52
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$61K$75K
Total assetsLn 16$62K$75K
LiabilitiesLn 26$0$118
Net assetsLn 32$62K$75K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$945$945
Pay of current officers, directors and key staffLn 5$27K$27K
Other salaries and wagesLn 7$68K$68K
Payroll taxesLn 10$21K$21K
Accounting feesLn 11c$1K$1K
Other fees for servicesLn 11g$1K$1K
Office expensesLn 13$4K$4K
TravelLn 17$67$67
InterestLn 20$25$25
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$1K$1K
All other expensesLn 24e$4K$4K
Total functional expensesLn 25$133K$945$132K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $146K$133K$13K$75K 990 PDF
FY2024 $119K$100K$20K$62K 990 PDF
FY2023 $199K$210K−$11K$42K 990 PDF
FY2022 $227K$176K$51K$53K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $145,554 revenue, 12 lines filed
I-8 Contributions and grants$145,554
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$145,554
I-13 Grants and similar amounts paid$945
I-14 Benefits paid to members$0
I-15 Salaries and benefits$116,171
I-16a Professional fundraising fees$0
I-17 Other expenses$15,452
I-18 Total expenses$132,568
I-19 Revenue less expenses$12,986
Part VI · Governance 3 of 3 board members independent, 3 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members3
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $145,554 across 4 lines filed
VIII-1f All other contributions, gifts and grants$145,554
VIII-1h Total contributions, gifts and grants$145,554
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$145,554
Part IX · Statement of functional expenses $132,568 across 12 lines filed
IX-1 Grants to domestic organizationsPrograms $945$945
IX-5 Pay of current officers, directors and key staffManagement $27,038$27,038
IX-7 Other salaries and wagesManagement $68,172$68,172
IX-10 Payroll taxesManagement $20,961$20,961
IX-11c Accounting feesManagement $1,092$1,092
IX-11g Other fees for servicesManagement $1,235$1,235
IX-13 Office expensesManagement $4,123$4,123
IX-17 TravelManagement $67$67
IX-20 InterestManagement $25$25
IX-23 InsuranceManagement $3,219$3,219
IX-24 Other expenses (24a–d)Management $1,199$1,199
IX-24e All other expensesManagement $4,492$4,492
IX-25 Total functional expensesPrograms $945 · Management $131,623 · Fundraising $0$132,568
Part X · Balance sheet $75,009 assets, 7 lines filed
X-1 Cash, non-interest-bearingStart of year $60,904$75,009
X-16 Total assetsStart of year $61,905$75,009
X-17 Accounts payable and accrued expenses$118
X-26 Total liabilitiesStart of year $0$118
X-27 Net assets without donor restrictionsStart of year $61,905$74,891
X-32 Total net assets or fund balancesStart of year $61,905$74,891
X-33 Total liabilities and net assetsStart of year $61,905$75,009
Part XI · Reconciliation of net assets $74,891 net assets at year end
XI-1 Total revenue$145,554
XI-2 Total expenses$132,568
XI-3 Revenue less expenses$12,986
XI-4 Net assets at start of year$61,905
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$74,891

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.