Special Needs Trust Foundation FY2022 filing

Tax-deductible

El Cajon, CA501(c)(3)Community DevelopmentEIN 33-0440079

To provide services within the county of san diego which allows parents and others to provide the financial security for the special needs of individuals with mental and physical disabilities.

501(c)(3) charity; gifts are tax-deductible.
65¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $156K a year · 35% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
65%
of spending
Fine: 65% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
45 mo
of spending, in cash
Looks good: 45.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 14 voting members
Looks good: 16 of 14 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$357K
-27% vs prior year
Spent
$308K
To programs
65%
Net assets
$1.2M
By yearFY2020–FY2024
Revenue
$357K
FY2022▼ -27%
Revenue by fiscal year
FY2020$463K
FY2021$489K
FY2022$357K
FY2023$391K
FY2024$512K
Expenses
$308K
FY2022▲ +8%
Expenses by fiscal year
FY2020$216K
FY2021$285K
FY2022$308K
FY2023$312K
FY2024$314K
Net assets
$1.2M
FY2022▲ +4%
Net assets by fiscal year
FY2020$911K
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.4M

From the FY2022 Form 990 (year ending November 2022) · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jan 1996.

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

Where the money goes

65 cents of each dollar spent went to programs.

Program services 65% · $201K Management & general 35% · $107K

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

Who runs it and what they're paid

14 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Vice President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Special Needs Trust Foundation executive salaries →

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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 15aNo

Programs and updates

Helps parents secure financial support for individuals with disabilities.

Provided by the organization

This section is blank until Special Needs Trust Foundation claims this page.

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2 program services account for $201K of program spending, described in the organization's own filed words · FY2021.
01

Act as trustee for first party self settled and third party special needs trusts for individuals

$201Kprogram expense
02

Community education through seminars to inform the public of benefits and special needs trusts

Pt IX · col B

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By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$357K
Ln 12
Fees for servicesLn 2g$354K
Investment incomeLn 3$2K
Gifts and grantsLn 1h$311
Money outPt IX
$308K
Ln 25
Programscol B$201K
Managementcol C$107K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
14
listed · VII A
PaidVII A0
Voting boardVI 1a14
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$311
Fees for servicesLn 2g$354K
Investment incomeLn 3$2K
Gains on assetsLn 7$0
Total revenueLn 12$357K
Assets in detailPt X, end of year
CashLn 1$26K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 53
Fiscal year endsHeaderNovember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$1.1M$1.2M
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$1K$1K
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$211K$158K$53K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$17K$13K$4K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$814$814
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$3K$2K$753
Advertising and promotionLn 12$0
Office expensesLn 13$18K$18K
Information technologyLn 14$2K$2K
RoyaltiesLn 15$0
OccupancyLn 16$22K$22K
TravelLn 17$956$956
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$17K$17K$241
Other expenses (24a–d)Ln 24$15K$9K$6K
All other expensesLn 24e$682$356$326
Total functional expensesLn 25$308K$201K$107K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $512K$314K$199K$1.4M 990 PDF
FY2023 $391K$312K$79K$1.2M 990 PDF
FY2022 Viewing $357K$308K$48K$1.2M 990 PDF
FY2021 $489K$285K$204K$1.1M 990 PDF
FY2020 $463K$216K$248K$911K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (4 parts)
Part VIII · Statement of revenue $356,801 across 9 lines filed
VIII-1f All other contributions, gifts and grants$311
VIII-1h Total contributions, gifts and grants$311
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $354,236$354,236
VIII-3 Investment incomeRelated to mission $2,254$2,254
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $356,490$356,801
Part IX · Statement of functional expenses $308,313 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individualsPrograms $1,000$1,000
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $158,243 · Management $52,748$210,991
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $12,526 · Management $4,175$16,701
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $814$814
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesPrograms $2,258 · Management $753$3,011
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $18,246$18,246
IX-14 Information technologyManagement $1,778$1,778
IX-15 Royalties$0
IX-16 OccupancyManagement $22,224$22,224
IX-17 TravelPrograms $956$956
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $16,929 · Management $241$17,170
IX-24 Other expenses (24a–d)Programs $9,000 · Management $5,740$14,740
IX-24e All other expensesPrograms $356 · Management $326$682
IX-25 Total functional expensesPrograms $201,268 · Management $107,045 · Fundraising $0$308,313
Part X · Balance sheet $1,163,250 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $64,738$26,286
X-2 Savings and temporary cash investmentsStart of year $1,050,024$1,136,964
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $1,114,762$1,163,250
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,114,762$1,163,250
X-32 Total net assets or fund balancesStart of year $1,114,762$1,163,250
X-33 Total liabilities and net assetsStart of year $1,114,762$1,163,250
Part XI · Reconciliation of net assets $1,163,250 net assets at year end
XI-1 Total revenue$356,801
XI-2 Total expenses$308,313
XI-3 Revenue less expenses$48,488
XI-4 Net assets at start of year$1,114,762
XI-10 Net assets at end of year$1,163,250

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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