Special Needs Solutions EIN 82-4566103

Special Needs Solutions

EIN  82-4566103 Public charity (501(c)(3)) Tucson, AZ
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Builds affordable, custom therapeutic equipment for people with disabilities.
Leadership
David Gordon · Executive Director · $63K
Money in and out
$432K revenue, $227K expenses
Bottom line
68% program efficiency

Builds affordable, custom therapeutic equipment for people with disabilities. For fiscal year 2025 it reported $432K in revenue, $227K in expenses, and $493K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$432K
Pt VIII · Ln 12
Total expenses
$227K
Pt IX · Ln 25
Net assets
$493K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $205K
Where spending went · Part IX cols B–D
Program services $0.68 Management & general $0.25 Fundraising $0.07
Program efficiency
68%
of spending reaches programs▲ +196% vs prior filing year
Operating runway
35.4mo
months of highly liquid reserves at operating expense rate▲ +40% vs prior filing year
Surplus margin
+47%
revenue over expenses, this year▼ -3% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$432K
FY2025▲ +60%
Expenses
$227K
FY2025▲ +66%
Total assets
$493K
FY2025▲ +71%
Total liabilities
$0
FY2025
Total revenue
$432K
Pt VIII · Ln 12
Total expenses
$227K
Pt IX · Ln 25
Net assets
$493K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$205K
Total assetsPt X · Ln 16$493K
Program-expense ratioPt IX · col B68%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

1 program service account for $154K of program spending, described in the organization's own filed words · FY2025.
01

Special Needs Solutions Inc designs and fabricates supportive and rehabilitative equipment for children and adults with disabilities. During FY2025 we served over 380 individuals and their caregivers and provided over 1000 items of equipment. All work is performed by skilled volunteers.

$154Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSpecial Needs Solutions
EINHdr · item D82-4566103
Principal addressHdr · item CTucson, AZ
WebsiteHdr · item Jsnstucson.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MAZ
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFHuman Services (P40)
Ruling yearIRS BMFAug 2018

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2Yes

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Executive Director
$63,417Pt VII · Sec A
Board Member, Secretary
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member, Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

David Gordon’s $63K as Executive Director is at the 53rd percentile of top reported officer pay among 2165 $100K–1M human services 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 · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
David Gordon$63,417$52,334$49,722$45,751$49,528$43,000

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.

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Statement of Revenue

Part VIII
Contributions & grants$410K · 95%
Program service revenue$16K · 4%
Investment income$5K · 1%
Contributions & grants95%$410K
Program service revenue4%$16K
Investment income1%$5K
Total revenueLn 12$432K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.68 Management & general $0.25 Fundraising $0.07
Program services68%$154K
Management & general25%$57K
Fundraising7%$17K
Total functional expensesLn 25$227K

Balance Sheet

Part X · end of year
CashLn 1$432K
Total assetsLn 16$493K
Total liabilitiesLn 26$0
Total net assetsLn 32$493K
Months of cash on handcomputed22.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $493K · Operating expenses (Pt IX) $227K · Less non-cash grants $60K · Cash operating expenses/yr $167K
35.4 months
Where the money goes
Program services
Program services $154K · Total expenses $227K
68%
Management & General
Management & general $57K · Total expenses $227K
25%
Fundraising
Fundraising $17K · Total expenses $227K
7%
Cost to raise $1
Fundraising expense (2-yr avg) $10K · Solicited contributions (2-yr avg) $331K
$0.03 to raise $1 (2-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $410K · Total revenue $432K
95%
Government reliance
Government grants $0 · Total revenue $432K
0%
Earned-income share
Program service revenue $16K · Total revenue $432K
4%
Investment reliance
Investment income $5K · Total revenue $432K
+1%
Program self-sufficiency
Program service revenue $16K · Total expenses $227K
7%
Growth & trend
Revenue growth (YoY)
This year $432K · Prior year $270K
+60%
Revenue CAGR
FY2020 $120K · FY2025 $432K
+29%
Net-asset trend (YoY)
End of year $493K · Beginning of year $288K
+71%
Balance sheet
Surplus Margin
Revenue $432K · Expenses $227K
+47%
Liabilities-to-Assets
Total liabilities $0 · Total assets $493K
0%
Net-asset ratio
Net assets $493K · Total assets $493K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $60K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $493K
12%
People & payroll
Highest Reported Total Compensation
Individual David Gordon · Reported title Executive Director · Highest reported compensation $63K · Total expenses $227K
28%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $123K · Total expenses $227K
54%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 68%
Overhead ratio 25%
Fundraising cost ratio 4%
Revenue growth 60%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0%
Fundraising fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$432K revenue · viewing · ⤓ 990 PDF
FY2024$270K revenue · ⤓ 990 PDF
FY2023$162K revenue · ⤓ 990 PDF
FY2022$134K revenue · ⤓ 990 PDF
FY2021$126K revenue · ⤓ 990 PDF
FY2020$120K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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