Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Special Needs Program Inc
990 • Fiscal year 2017 • EIN 22-2325526
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.32x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
90th percentile
Higher net margin than 90% of similar nonprofits.
Top Officer Pay
49th percentile
Higher top officer pay than 49% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$556,432
Down $274,079 (-33%) from 2016
Net Assets
Up$376,988
Up $18,199 (+5.1%) from 2016
Liabilities
Down$179,444
Down $292,278 (-62%) from 2016
Revenue And Expenses
Revenue
Up$39,670
Up $40,439 (+5259%) from 2016
Expenses
Up$21,471
Up $26,057 (+568%) from 2016
Net Income
Up$18,199
Up $14,382 (+377%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2017 to Dec 31, 2017
- Signed
- Oct 23, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $39,670
Mission and Program Overview
Mission
All individuals have the right to experience life to its fullest potential and be treated with consideration, respect and full recognition of his/her dignity and individuality. The agency's mission is to provide the tools and resources to assist each individual in his/her journey towards a fuller and richer quality of life.
Individual residential alternatives, providing housing & full-time supervision for the developmentally disabled.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $830,511 | $556,432 | ▼ $274,079 |
| Total Assets | $830,511 | $556,432 | ▼ $274,079 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $255,765 | - | - |
| Other Liabilities | $215,957 | $179,444 | ▼ $36,513 |
| Total Liabilities | $471,722 | $179,444 | ▼ $292,278 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $358,789 | $376,988 | ▲ $18,199 |
| Total Net Assets Fund Balance | $358,789 | $376,988 | ▲ $18,199 |
| Total Liabilities and Net Assets / Fund Balance | $830,511 | $556,432 | ▼ $274,079 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Michelle Hill | President |
| Carol Voeks | Vice President |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $38,571
- Investment Income
- $1,099
- Other Revenue
- $0
- Change in Net Assets
- $18,199
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $21,471 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | - | $11,033 | - | $11,033 |
| Office Expenses | - | $7,563 | - | $7,563 |
| Other Expenses | - | $24 | - | $24 |
| Total Functional Expenses | $0 | $21,471 | $0 | $21,471 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Workers Comp Assessment | $179,444 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“Board members will receive an electronic copy of the return prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Annually, the employees, officers, and directors are required to review and sign a statement acknowledging adherence to the policy.”
Form 990, Part VI, Section B, Line 15A
“Annual contract review by the full board.”
Form 990, Part VI, Section C, Line 19
“Documents available to the public upon request only.”
Filing and Contact Details
Filer
- Filer Name
- Special Needs Program Inc
- EIN
- 22-2325526
- Phone
- 5188221054
- Address
- PO BOX 349 1351 ROUTE 66, GHENT, NY 12075
Signing Officer
- Name
- Michelle Hill
- Title
- Board President
- Phone
- 5188221054
- Signed
- 2018-10-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michelle Hill
- Formed
- 1981
- Legal Domicile
- Ny
- Voting Board Members
- 2
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 2
Preparer
- Firm
- Bonadio & Co Llp
- Address
- 6 WEMBLEY CT, ALBANY, NY 12205
- Preparer
- Ariel F Ammirato
- Phone
- 5184644080
Supplemental Narrative
Additional Explanations
Form 990, Part III, Line 3
“Effective september 2014, management transferred all progam operating certificates to two other nys not-for-profit organizations located in columbia county. These operating license transfers were mandated by nys's office for people with developmental disabilities (opwdd). Upon transfer, and in order to not disrupt the provision of services to the organization's former clients, the organization entered into lease agreements for the program sites with the operating certificate recipient agencies. Payments received under these lease agreements are included in program service revenue in the statement of revenue. Payments received were used to pay the debt services on the buildings and other related building costs. Management, with the approval of the board of directors, finalized a transaction in 2016 whereby substantially all assets of the organization were sold to one of the operating certificate recipient not-for-profit organizations. Any remaining cash will be used to settle outstanding liabilities and the organization will ultimately dissolve. During 2017, management was in the dissolution process. During the latter part of 2018, management received notice from the attorney general approving the dissolution.”
FORM 990, PART XII, LINE 2C:
“The process has not changed from prior year.”
Raw XML Appendix312 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 11033 |
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| IRS990/GrantsToOrganizationsInd | 0 | 0 |
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| IRS990/IndoorTanningServicesInd | 0 | 0 |
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| IRS990/LocalChaptersInd | 0 | 0 |
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| IRS990/NoListedPersonsCompensatedInd | 0 | X |
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| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7563 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EFFECTIVE SEPTEMBER 2014, MANAGEMENT TRANSFERRED ALL PROGAM OPERATING CERTIFICATES TO TWO OTHER NYS NOT-FOR-PROFIT ORGANIZATIONS LOCATED IN COLUMBIA COUNTY. THESE OPERATING LICENSE TRANSFERS WERE MANDATED BY NYS'S OFFICE FOR PEOPLE WITH DEVELOPMENTAL DISABILITIES (OPWDD). UPON TRANSFER, AND IN ORDER TO NOT DISRUPT THE PROVISION OF SERVICES TO THE ORGANIZATION'S FORMER CLIENTS, THE ORGANIZATION ENTERED INTO LEASE AGREEMENTS FOR THE PROGRAM SITES WITH THE OPERATING CERTIFICATE RECIPIENT AGENCIES. PAYMENTS RECEIVED UNDER THESE LEASE AGREEMENTS ARE INCLUDED IN PROGRAM SERVICE REVENUE IN THE STATEMENT OF REVENUE. PAYMENTS RECEIVED WERE USED TO PAY THE DEBT SERVICES ON THE BUILDINGS AND OTHER RELATED BUILDING COSTS. MANAGEMENT, WITH THE APPROVAL OF THE BOARD OF DIRECTORS, FINALIZED A TRANSACTION IN 2016 WHEREBY SUBSTANTIALLY ALL ASSETS OF THE ORGANIZATION WERE SOLD TO ONE OF THE OPERATING CERTIFICATE RECIPIENT NOT-FOR-PROFIT ORGANIZATIONS. ANY REMAINING CASH WILL BE USED TO SETTLE OUTSTANDING LIABILITIES AND THE ORGANIZATION WILL ULTIMATELY DISSOLVE. DURING 2017, MANAGEMENT WAS IN THE DISSOLUTION PROCESS. DURING THE LATTER PART OF 2018, MANAGEMENT RECEIVED NOTICE FROM THE ATTORNEY GENERAL APPROVING THE DISSOLUTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BOARD MEMBERS WILL RECEIVE AN ELECTRONIC COPY OF THE RETURN PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY, THE EMPLOYEES, OFFICERS, AND DIRECTORS ARE REQUIRED TO REVIEW AND SIGN A STATEMENT ACKNOWLEDGING ADHERENCE TO THE POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUAL CONTRACT REVIEW BY THE FULL BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST ONLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART III, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2C: |
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| IRS990/TotalAssetsGrp/EOYAmt | 0 | 556432 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 21471 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 21471 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 471722 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 179444 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 471722 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 179444 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 358789 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 376988 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 38571 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1099 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 38571 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 39670 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 2 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 830511 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 556432 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 358789 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 376988 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 349 1351 ROUTE 66 |
| IRS990/USAddress/CityNm | 0 | GHENT |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 12075 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 2 |
| IRS990/VotingMembersIndependentCnt | 0 | 2 |
| IRS990/WebsiteAddressTxt | 0 | SPECIALNEEDSPROGRAM.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE HILL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5188221054 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-10-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPECIAL NEEDS PROGRAM INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEC |
| ReturnHeader/Filer/EIN | 0 | 222325526 |
| ReturnHeader/Filer/PhoneNum | 0 | 5188221054 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 349 1351 ROUTE 66 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GHENT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 12075 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 965D4368A5CC4225FDFBF03B4402BB85A5BF21B8 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 83DCA7CB572579BC2F7670A58B2B8A6B85EBC27A |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 72.45.188.222 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-10-23 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 14:27:22 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 161131146 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BONADIO & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 6 WEMBLEY CT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ALBANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 12205 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5184644080 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ARIEL F AMMIRATO |
| ReturnHeader/ReturnTs | 0 | 2018-11-14T13:02:23-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $556,432
- Liabilities
- $179,444
- Net assets
- $376,988
- Revenue
- $39,670
- Expenses
- $21,471
- Net income
- $18,199