Specialized Needs Recreation INC FY2020 filing

Tax-deductible

Couer Dalene, ID501(c)(3)Since 1986Recreation & SportsEIN 82-0370987

Provides recreational programs, outdoor and social events, and other activities to benefit disabled persons of kootenai county.

501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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
1 of 5
filings with a surplus
Average deficit $3K a year · 1% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
21 mo
of spending, in cash
Looks good: 21.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $2K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$13K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$67K
Spent
$106K
To programs
100%
Net assets
$178K
By yearFY2020–FY2024
Revenue
$67K
FY2020
Revenue by fiscal year
FY2020$67K
FY2021$126K
FY2022$313K
FY2023$317K
FY2024$329K
FY2024$332K
Expenses
$106K
FY2020
Expenses by fiscal year
FY2020$106K
FY2021$129K
FY2022$265K
FY2023$320K
FY2024$346K
FY2024$306K
Net assets
$178K
FY2020
Net assets by fiscal year
FY2020$178K
FY2021$174K
FY2022$222K
FY2023$220K
FY2024$203K
FY2024$229K

From the FY2020 Form 990 (year ending September 2020) · 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 Jan 1984.

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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $106K Fundraising 0% · $147

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

Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
See Specialized Needs Recreation INC 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

Offers recreational programs and social events for disabled individuals in Kootenai County.

Provided by the organization

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1 program service account for $106K of program spending, described in the organization's own filed words · FY2019.
01

Provides recreational programs, outdoor and social activities, and other activities to benefit disabled persons of kootenai county.

$106Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$2K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$67K
Ln 12
Gifts and grantsLn 1h$39K
Fees for servicesLn 2g$26K
Investment incomeLn 3$2K
Money outPt IX
$106K
Ln 25
Programscol B$106K
Fundraisingcol D$147
Owns and owesPt X
$178K
net assets · Ln 32
Cash and savingsLn 1–2$186K
Total assetsLn 16$190K
LiabilitiesLn 26$13K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$39K
Government grantsLn 1e$22K
Fees for servicesLn 2g$26K
Investment incomeLn 3$2K
Total revenueLn 12$67K
Assets in detailPt X, end of year
CashLn 1$186K
Cash and savings togetherLn 1–2$186K
Land, buildings, equipmentLn 10c$779
Total assetsLn 16$190K
LiabilitiesLn 26$13K
Net assetsLn 32$178K
OperationsPt I, VI
EmployeesI 510
Fiscal year endsHeaderSeptember
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$213K$186K
Land, buildings, equipmentLn 10c$2K$779
Total assetsLn 16$218K$190K
LiabilitiesLn 26$1K$13K
Net assetsLn 32$216K$178K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$57K$57K
Payroll taxesLn 10$5K$5K
Accounting feesLn 11c$3K$3K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$6K$6K$147
OccupancyLn 16$20K$20K
TravelLn 17$673$673
Depreciation, depletion and amortizationLn 22$2K$2K
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$5K$5K
Total functional expensesLn 25$106K$106K$0$147

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 $329K$346K−$16K$203K 990 PDF
FY2023 $317K$320K−$2K$220K 990 PDF
FY2022 $313K$265K$47K$222K 990 PDF
FY2021 $126K$129K−$3K$174K 990 PDF
FY2020 Viewing $67K$106K−$39K$178K 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 FY2020 990 (4 parts)
Part VIII · Statement of revenue $67,025 across 6 lines filed
VIII-1e Government grants$22,500
VIII-1f All other contributions, gifts and grants$16,893
VIII-1h Total contributions, gifts and grants$39,393
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $26,014$26,014
VIII-3 Investment incomeRelated to mission $1,618$1,618
VIII-12 Total revenueRelated to mission $27,632$67,025
Part IX · Statement of functional expenses $105,738 across 10 lines filed
IX-7 Other salaries and wagesPrograms $56,983$56,983
IX-10 Payroll taxesPrograms $4,829$4,829
IX-11c Accounting feesPrograms $2,705$2,705
IX-12 Advertising and promotionPrograms $1,245$1,245
IX-13 Office expensesPrograms $5,670 · Fundraising $147$5,817
IX-16 OccupancyPrograms $20,039$20,039
IX-17 TravelPrograms $673$673
IX-22 Depreciation, depletion and amortizationPrograms $1,559$1,559
IX-23 InsurancePrograms $6,621$6,621
IX-24 Other expenses (24a–d)Programs $5,267$5,267
IX-25 Total functional expensesPrograms $105,591 · Management $0 · Fundraising $147$105,738
Part X · Balance sheet $190,173 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $212,652$186,025
X-3 Pledges and grants receivableStart of year $2,527$3,369
X-10c Land, buildings and equipment, netStart of year $2,338$779
X-16 Total assetsStart of year $217,517$190,173
X-17 Accounts payable and accrued expenses$74
X-25 Other liabilitiesStart of year $1,205$12,500
X-26 Total liabilitiesStart of year $1,205$12,574
X-27 Net assets without donor restrictionsStart of year $216,312$177,599
X-32 Total net assets or fund balancesStart of year $216,312$177,599
X-33 Total liabilities and net assetsStart of year $217,517$190,173
Part XI · Reconciliation of net assets $177,599 net assets at year end
XI-1 Total revenue$67,025
XI-2 Total expenses$105,738
XI-3 Revenue less expenses−$38,713
XI-4 Net assets at start of year$216,312
XI-10 Net assets at end of year$177,599

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

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