Special Needs Plan Alliance INC

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To improve payment and health policy for high-risk care through legislative and regulatory advocacy.

Form 990 Part I, line 1, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-4850675) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
Run by 17 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
The latest return is for FY2024, 2 tax years back.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $170K a year · 10% of revenue · last 5 filings
A surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$696K
to officers and key staff · 35% of spending
Pay to officers and key staff is 35% of spending.
Part VII, Section A
6.9 mo
of spending, in cash
6.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$219K
13% of total assets
Liabilities are 13% of assets.
Pt X · Ln 26
Independent board members
19
of 19 voting members
19 of 19 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.9M
-0.5% vs prior year
Spent
$2.0M
Net assets
$1.5M
By yearFY2020–FY2024
Revenue
$1.9M
FY2024▼ -0.5%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.5M
FY2023$1.9M
FY2024$1.9M
Expenses
$2.0M
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.3M
FY2023$1.8M
FY2024$2.0M
Net assets
$1.5M
FY2024▼ -5%
Tap a bar for its year
Net assets by fiscal year
FY2020$919K
FY2021$1.3M
FY2022$1.5M
FY2023$1.6M
FY2024$1.5M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2017.

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

Who runs it and what they're paid

21 people listed on the 990; $696K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
President and CEO
$399,406Pt VII · Sec A
Assoc Director of Policy
$163,064Pt VII · Sec A
Director of Operations
$133,323Pt VII · Sec A
Board Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member as of March
$0Pt VII · Sec A

Michael Cheek’s $399K as President and CEO is at the 94th percentile of top reported officer pay among 3128 $1–10M health care 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 · 4 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michael Cheek$399,406$245,658———
Cheryl Phillips MD—$232,834$345,582$339,840$313,840
Regan Hunt$163,064————
Victoria King$133,323$105,965———

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 Plan Alliance 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 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Advocates for better payment and health policies for high-risk care.

Questions for Special Needs Plan Alliance INC

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Your first name shows with your question. Special Needs Plan Alliance INC answers here, for everyone.

3 programs · in their own filed words · FY2024
01

Fall leadership meeting and spring meeting members-only round table - the alliance hosts two 1.5 day meetings per year. The spring meeting is for members only and focuses primarily on SNP policies and rule-making.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-4850675) · Dispute this line
Pt IX · Ln 25 · col B
02

Legal, Policy and Program Consulting

The alliance meets regularly with CMS on specific regulatory issues. The alliance reviews all proposed rules and guidance, and prepares summaries for members and comment letters to agencies. The alliance also occasionally uses its legal consultant to interpret some of the legal constraints to regulatory authority in its comment letters.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-4850675) · Dispute this line
Pt IX · Ln 25 · col B
03

Lobbying

The alliance works on initiatives to advance risk-adjusted payments for high-risk populations, MEDICARE/MEDICAID integration, and to improve performance measurement to reflect populations.

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 81-4850675) · Dispute this line
Pt IX · Ln 25 · col B

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.9M
Ln 12
Fees for servicesLn 2g$1.9M
Investment incomeLn 3$34K
Money outPt IX
$2.0M
Ln 25
Owns and owesPt X
$1.5M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$1.7M
LiabilitiesLn 26$219K
PeoplePt VI, VII
21
listed · VII A
PaidVII A3
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.9M
Investment incomeLn 3$34K
Total revenueLn 12$1.9M
Assets in detailPt X, end of year
CashLn 1$34K
SavingsLn 2$1.1M
Cash and savings togetherLn 1–2$1.2M
Accounts receivableLn 4$15K
Prepaid expenses and deferred chargesLn 9$6K
Land, buildings, equipmentLn 10c$15K
InvestmentsLn 11–13$408K
Other assetsLn 15$121K
Total assetsLn 16$1.7M
LiabilitiesLn 26$219K
Net assetsLn 32$1.5M
OperationsPt I, VI
EmployeesI 53
VolunteersI 617
Fiscal year endsHeaderDecember
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 FY24End FY24
Cash and savingsLn 1–2$1.3M$1.2M
InvestmentsLn 11–13$375K$408K
Land, buildings, equipmentLn 10c$5K$15K
Total assetsLn 16$1.8M$1.7M
LiabilitiesLn 26$210K$219K
Net assetsLn 32$1.6M$1.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$423K
Other salaries and wagesLn 7$476K
Pension plan contributionsLn 8$9K
Other employee benefitsLn 9$28K
Payroll taxesLn 10$51K
Legal feesLn 11b$201K
Accounting feesLn 11c$26K
Lobbying feesLn 11d$336K
Investment management feesLn 11f$2K
Other fees for servicesLn 11g$245K
Office expensesLn 13$23K
Information technologyLn 14$7K
OccupancyLn 16$31K
TravelLn 17$35K
Conferences, conventions and meetingsLn 19$98K
Depreciation, depletion and amortizationLn 22$9K
InsuranceLn 23$8K
Other expenses (24a–d)Ln 24$6K
Total functional expensesLn 25$2.0M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 5, 2025 $1.9M$2.0M−$126K$1.5M 990 PDF
FY2023Filed with the IRS Sep 16, 2024 $1.9M$1.8M$52K$1.6M 990 PDF
FY2022Filed with the IRS Nov 3, 2023 $1.5M$1.3M$205K$1.5M 990 PDF
FY2021Filed with the IRS Oct 21, 2022 $1.5M$1.1M$391K$1.3M 990 PDF
FY2020Filed with the IRS May 17, 2021 $1.4M$1.1M$328K$919K 990 PDF

Schedules filed Part IV

A · Public support I · Grants J · Pay O · Explanations
See the full FY2024 990
Part I · Summary $1,886,739 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,844,421$1,852,505
I-10 Investment incomePrior year $52,422$34,234
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,896,843$1,886,739
I-13 Grants and similar amounts paidPrior year $5,000$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $880,454$985,653
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $959,378$1,027,129
I-18 Total expensesPrior year $1,844,832$2,012,782
I-19 Revenue less expensesPrior year $52,011−$126,043
Part VI · Governance 19 of 19 board members independent, 3 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $1,886,739 across 3 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,852,505$1,852,505
VIII-3 Investment incomeExcluded from tax $34,234$34,234
VIII-12 Total revenueRelated to mission $1,852,505 · Unrelated business $0 · Excluded from tax $34,234$1,886,739
Part IX · Statement of functional expenses $2,012,782 across 18 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)$422,768
IX-7 Other salaries and wages$475,801
IX-8 Pension plan contributions$8,605
IX-9 Other employee benefits$27,518
IX-10 Payroll taxes$50,961
IX-11b Legal fees$201,438
IX-11c Accounting fees$25,998
IX-11d Lobbying fees$336,000
IX-11f Investment management fees$2,346
IX-11g Other fees for services$244,907
IX-13 Office expenses$22,698
IX-14 Information technology$6,588
IX-16 Occupancy$31,125
IX-17 Travel$34,937
IX-19 Conferences, conventions and meetings$97,535
IX-22 Depreciation, depletion and amortization$9,492
IX-23 Insurance$7,726
IX-24 Other expenses (24a–d)$6,339
IX-25 Total functional expenses$2,012,782
Part X · Balance sheet $1,718,021 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $133,336$33,790
X-2 Savings and temporary cash investmentsStart of year $1,116,784$1,119,913
X-4 Accounts receivableStart of year $9,045$15,310
X-9 Prepaid expenses and deferred charges$5,500
X-10c Land, buildings and equipment, netStart of year $5,329$14,696
X-11 Publicly traded securitiesStart of year $375,064$408,276
X-15 Other assetsStart of year $152,984$120,536
X-16 Total assetsStart of year $1,792,542$1,718,021
X-17 Accounts payable and accrued expensesStart of year $44,883$78,570
X-25 Other liabilitiesStart of year $165,460$140,842
X-26 Total liabilitiesStart of year $210,343$219,412
X-27 Net assets without donor restrictionsStart of year $1,582,199$1,498,609
X-32 Total net assets or fund balancesStart of year $1,582,199$1,498,609
X-33 Total liabilities and net assetsStart of year $1,792,542$1,718,021
Part XI · Reconciliation of net assets $1,498,609 net assets at year end
XI-1 Total revenue$1,886,739
XI-2 Total expenses$2,012,782
XI-3 Revenue less expenses−$126,043
XI-4 Net assets at start of year$1,582,199
XI-5 Net unrealized gains (losses) on investments$42,453
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,498,609

Form 990 e-file FY2024 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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