Special Recreation Services INC FY2020 filing

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Provide recreational, socialization, and habitation activities for independent adults who are intellectually disabled, autistic, and/or mentally ill.

501(c)(3) charity; gifts are tax-deductible.
84¢ of each $1 spent went to programs.
$32K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
4 of 5
filings with a surplus
Average surplus $16K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
84%
of spending
Looks good: 84% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$32K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
2 mo
of spending, in cash
Fine: 1.5 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$68K
74% of total assets
Worth a look: liabilities are 74% of assets; over 65%.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$216K
Spent
$204K
To programs
84%
Net assets
$24K
By yearFY2020–FY2024
Revenue
$216K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$216K
FY2021$369K
FY2022$455K
FY2023$610K
FY2024$524K
Expenses
$204K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$204K
FY2021$337K
FY2022$447K
FY2023$565K
FY2024$540K
Net assets
$24K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$24K
FY2021$56K
FY2022$64K
FY2023$109K
FY2024$93K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Apr 2015.

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

Where the money goes

84 cents of each dollar spent went to programs.

Program services 84% · $172K Management & general 14% · $29K Fundraising 1% · $2K

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

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Who runs it and what they're paid

6 people listed on the 990; $32K paid to officers and key staff.

Part VII, Section A · reportable compensation
Chief Executive Officer
$20,107Pt VII · Sec A
Secretary
$11,915Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Debra Smith’s $48K as Chief Executive Officer is at the 44th percentile of top reported officer pay among 1264 $100K–1M philanthropy & grantmaking 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

NameFY2024FY2023FY2022FY2021FY2020
Debra Smith$47,521$45,162$42,759$39,983$20,107
Theresa Walsh——$14,000$14,814$11,915

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 Recreation Services INC executive salaries →

Questions the 990 asks

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

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Offers recreation, socialization, and housing for adults with intellectual disabilities, autism, or mental illness.

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2 programs · $172K · in their own filed words · FY2020
01

Waiver services funded through pennsylvania medicaid system help clients attain individual goals such as reading, budgeting and community integration. Population served are adults ranging in age from 22-65. Some clients live in group homes; some live with family. Approximately 15 clients served in 2020.

$161Kprogram expense
02

Group activities are provided to adults with intellectual disabilities, autism, mental illness and some also have physical disabilities. Average attendence of about 12-18 adults and activities of 3 days pers week for 2 hour sessions. Activities include bowling, movies, swimming, etc.

$11Kprogram expense

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$216K
Ln 12
Gifts and grantsLn 1h$205K
Fees for servicesLn 2g$12K
Money outPt IX
$204K
Ln 25
Programscol B$172K
Managementcol C$29K
Fundraisingcol D$2K
Owns and owesPt X
$24K
net assets · Ln 32
Cash and savingsLn 1–2$26K
Total assetsLn 16$91K
LiabilitiesLn 26$68K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$205K
Government grantsLn 1e$198K
Fees for servicesLn 2g$12K
Total revenueLn 12$216K
Assets in detailPt X, end of year
CashLn 1$26K
Cash and savings togetherLn 1–2$26K
Accounts receivableLn 4$19K
Land, buildings, equipmentLn 10c$47K
Total assetsLn 16$91K
LiabilitiesLn 26$68K
Net assetsLn 32$24K
OperationsPt I, VI
EmployeesI 524
VolunteersI 610
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 FY20End FY20
Cash and savingsLn 1–2$11K$26K
Land, buildings, equipmentLn 10c$46K$47K
Total assetsLn 16$62K$91K
LiabilitiesLn 26$40K$68K
Net assetsLn 32$21K$24K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$32K$23K$7K$2K
Other salaries and wagesLn 7$82K$82K
Payroll taxesLn 10$14K$13K$897$195
Other fees for servicesLn 11g$4K$4K
Advertising and promotionLn 12$165$165
Office expensesLn 13$4K$4K
TravelLn 17$3K$2K$708$38
InterestLn 20$4K$3K$941$51
Depreciation, depletion and amortizationLn 22$13K$10K$3K$189
InsuranceLn 23$12K$9K$3K$173
Other expenses (24a–d)Ln 24$35K$31K$4K$197
All other expensesLn 24e$697$206$491
Total functional expensesLn 25$204K$172K$29K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 17, 2025 $524K$540K−$16K$93K 990 PDF
FY2023Filed with the IRS Nov 14, 2024 $610K$565K$45K$109K 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $455K$447K$8K$64K 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $369K$337K$32K$56K 990 PDF
FY2020 ViewingFiled with the IRS Nov 15, 2021 $216K$204K$13K$24K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $216,427 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $6,500$204,619
I-9 Program service revenuePrior year $75,961$11,808
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $327$0
I-12 Total revenuePrior year $82,788$216,427
I-13 Grants and similar amounts paidPrior year $6,500$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $39,147$127,352
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $36,693$76,151
I-18 Total expensesPrior year $82,340$203,503
I-19 Revenue less expensesPrior year $448$12,924
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $216,427 across 5 lines filed
VIII-1e Government grants$198,185
VIII-1f All other contributions, gifts and grants$6,434
VIII-1h Total contributions, gifts and grants$204,619
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $11,808$11,808
VIII-12 Total revenueRelated to mission $11,808 · Unrelated business $0 · Excluded from tax $0$216,427
Part IX · Statement of functional expenses $203,503 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,998 · Management $7,410 · Fundraising $1,614$32,022
IX-7 Other salaries and wagesPrograms $81,575$81,575
IX-10 Payroll taxesPrograms $12,663 · Management $897 · Fundraising $195$13,755
IX-11g Other fees for servicesManagement $4,293$4,293
IX-12 Advertising and promotionManagement $165$165
IX-13 Office expensesManagement $4,014$4,014
IX-17 TravelPrograms $1,962 · Management $708 · Fundraising $38$2,708
IX-20 InterestPrograms $2,606 · Management $941 · Fundraising $51$3,598
IX-22 Depreciation, depletion and amortizationPrograms $9,635 · Management $3,478 · Fundraising $189$13,302
IX-23 InsurancePrograms $8,806 · Management $3,179 · Fundraising $173$12,158
IX-24 Other expenses (24a–d)Programs $31,107 · Management $3,912 · Fundraising $197$35,216
IX-24e All other expensesPrograms $206 · Management $491$697
IX-25 Total functional expensesPrograms $171,558 · Management $29,488 · Fundraising $2,457$203,503
Part X · Balance sheet $91,466 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $11,185$25,608
X-4 Accounts receivableStart of year $4,884$19,119
X-10c Land, buildings and equipment, netStart of year $45,772$46,739
X-16 Total assetsStart of year $61,841$91,466
X-17 Accounts payable and accrued expensesStart of year $0$5,549
X-24 Unsecured notes and loans payableStart of year $40,466$62,234
X-26 Total liabilitiesStart of year $40,466$67,783
X-27 Net assets without donor restrictionsStart of year $21,375$23,683
X-32 Total net assets or fund balancesStart of year $21,375$23,683
X-33 Total liabilities and net assetsStart of year $61,841$91,466
Part XI · Reconciliation of net assets $23,683 net assets at year end
XI-1 Total revenue$216,427
XI-2 Total expenses$203,503
XI-3 Revenue less expenses$12,924
XI-4 Net assets at start of year$21,375
XI-8 Prior period adjustments−$10,616
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$23,683

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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