St Michaels Association for Special

IRS exemption revoked

St Michaels, AZUnknown exempt organization EIN 86-0224865Revenue $3.2M in FY2021

On file with the IRSPo Drawer 100 · St Michaels, AZ

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To promote and provide a coordinated, accessible system of quality services for navajo children and adults with developmental disabilities and their families.

85¢ of each $1 spent went to programs.
$2K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average surplus $129K a year · 3% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2K
to officers and key staff · 0.05% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $44K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$875K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$3.2M
-24% vs prior year
Spent
$3.7M
To programs
85%
Net assets
$4.1M
By yearFY2020–FY2021
Revenue
$3.2M
FY2021▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.2M
FY2021$3.2M
Expenses
$3.7M
FY2021▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2020$3.5M
FY2021$3.7M
Net assets
$4.1M
FY2021▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.4M
FY2021$4.1M

From the FY2021 Form 990 (year ending September 2021) · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on February 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $3.1M Management & general 15% · $549K

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

5 people listed on the 990; $2K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Former Executive Dir.
$700Pt VII · Sec A
$375Pt VII · Sec A
President
$300Pt VII · Sec A
$300Pt VII · Sec A
Vice President
$300Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2021FY2020
Michelle Spencer$700—
Anna Bethnez$300$621
Jefferson Kee$300$621
Edison Leslie$300$621
Margaret Sandoval$375$621

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 St Michaels Association for Special 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

Supports Navajo individuals with developmental disabilities and their families through coordinated, quality services.

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Provided by the organization

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3 programs · $3.1M · in their own filed words · FY2020
01

To provide assistance to indian children with severe disabilities.

$3.1Mprogram expense
02

To provide welfare assistance to indian families that have children with severe disabilities.

Pt IX · col B
03

To provide medical assistance to indian children with severe diasbiltiies.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$44K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$3.2M
Ln 12
Gifts and grantsLn 1h$3.0M
Other incomeLn 4–11$266K
Investment incomeLn 3$337
Money outPt IX
$3.7M
Ln 25
Programscol B$3.1M
Managementcol C$549K
Owns and owesPt X
$4.1M
net assets · Ln 32
Cash and savingsLn 1–2$174K
Total assetsLn 16$5.0M
LiabilitiesLn 26$875K
PeoplePt VI, VII
5
listed · VII A
PaidVII A5
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$3.0M
Government grantsLn 1e$122K
Investment incomeLn 3$337
Other incomeLn 4–11$266K
Total revenueLn 12$3.2M
Assets in detailPt X, end of year
CashLn 1$174K
Cash and savings togetherLn 1–2$174K
Land, buildings, equipmentLn 10c$3.5M
Other assetsLn 15$885K
Total assetsLn 16$5.0M
LiabilitiesLn 26$875K
Net assetsLn 32$4.1M
OperationsPt I, VI
EmployeesI 5103
VolunteersI 60
Fiscal year endsHeaderSeptember
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 FY21End FY21
Cash and savingsLn 1–2$586K$174K
Land, buildings, equipmentLn 10c$3.6M$3.5M
Total assetsLn 16$4.7M$5.0M
LiabilitiesLn 26$1.2M$875K
Net assetsLn 32$3.4M$4.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$2K$2K$296
Other salaries and wagesLn 7$1.9M$1.6M$284K
Other employee benefitsLn 9$181K$154K$27K
Payroll taxesLn 10$158K$134K$24K
Legal feesLn 11b$2K$2K$270
Accounting feesLn 11c$22K$19K$3K
Other fees for servicesLn 11g$57K$48K$9K
Advertising and promotionLn 12$11K$10K$2K
Office expensesLn 13$30K$25K$4K
OccupancyLn 16$367K$312K$55K
TravelLn 17$24K$20K$4K
Depreciation, depletion and amortizationLn 22$366K$311K$55K
InsuranceLn 23$294K$250K$44K
Other expenses (24a–d)Ln 24$215K$183K$32K
All other expensesLn 24e$38K$33K$6K
Total functional expensesLn 25$3.7M$3.1M$549K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest Viewing $3.2M$3.7M−$431K$4.1M 990 PDF
FY2020 $4.2M$3.5M$689K$3.4M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $3,230,376 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $3,964,550$2,964,473
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $137$337
I-11 Other revenuePrior year $270,304$265,566
I-12 Total revenuePrior year $4,234,991$3,230,376
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,658,064$2,235,874
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $887,923$1,425,728
I-18 Total expensesPrior year $3,545,987$3,661,602
I-19 Revenue less expensesPrior year $689,004−$431,226
Part VI · Governance 5 of 5 board members independent, 3 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
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 $3,230,376 across 6 lines filed
VIII-1e Government grants$121,702
VIII-1f All other contributions, gifts and grants$2,842,771
VIII-1h Total contributions, gifts and grants$2,964,473
VIII-3 Investment incomeExcluded from tax $337$337
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $265,566$265,566
VIII-12 Total revenueRelated to mission $265,566 · Unrelated business $0 · Excluded from tax $337$3,230,376
Part IX · Statement of functional expenses $3,661,602 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $1,679 · Management $296$1,975
IX-7 Other salaries and wagesPrograms $1,610,540 · Management $284,213$1,894,753
IX-9 Other employee benefitsPrograms $153,774 · Management $27,137$180,911
IX-10 Payroll taxesPrograms $134,500 · Management $23,735$158,235
IX-11b Legal feesPrograms $1,529 · Management $270$1,799
IX-11c Accounting feesPrograms $19,094 · Management $3,370$22,464
IX-11g Other fees for servicesPrograms $48,300 · Management $8,523$56,823
IX-12 Advertising and promotionPrograms $9,506 · Management $1,678$11,184
IX-13 Office expensesPrograms $25,143 · Management $4,437$29,580
IX-16 OccupancyPrograms $311,579 · Management $54,984$366,563
IX-17 TravelPrograms $20,369 · Management $3,594$23,963
IX-22 Depreciation, depletion and amortizationPrograms $311,492 · Management $54,969$366,461
IX-23 InsurancePrograms $249,673 · Management $44,060$293,733
IX-24 Other expenses (24a–d)Programs $182,552 · Management $32,215$214,767
IX-24e All other expensesPrograms $32,633 · Management $5,758$38,391
IX-25 Total functional expensesPrograms $3,112,363 · Management $549,239 · Fundraising $0$3,661,602
Part X · Balance sheet $4,973,554 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $586,366$174,283
X-4 Accounts receivableStart of year $330,184$387,950
X-9 Prepaid expenses and deferred chargesStart of year $103,460$56,263
X-10c Land, buildings and equipment, netStart of year $3,638,633$3,469,932
X-15 Other assetsStart of year $0$885,126
X-16 Total assetsStart of year $4,658,643$4,973,554
X-17 Accounts payable and accrued expensesStart of year $688,433$795,811
X-25 Other liabilitiesStart of year $0$79,346
X-26 Total liabilitiesStart of year $1,225,820$875,157
X-27 Net assets without donor restrictionsStart of year $3,432,823$4,098,397
X-32 Total net assets or fund balancesStart of year $3,432,823$4,098,397
X-33 Total liabilities and net assetsStart of year $4,658,643$4,973,554
Part XI · Reconciliation of net assets $4,098,397 net assets at year end
XI-1 Total revenue$3,230,376
XI-2 Total expenses$3,661,602
XI-3 Revenue less expenses−$431,226
XI-4 Net assets at start of year$3,432,823
XI-8 Prior period adjustments$1,096,800
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$4,098,397

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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