Civic Intelligence

Special People in Northeast Inc

EIN 23-1742920 • 501(c)3 • Philadelphia, PA

Profile

Spin provides lifespan developmental, educational, habilitative, recreational and behavioral health services for children and adults in their communitities so that each person can achieve and enjoy a full life filled with possibilities

10521 Drummond RoadPhiladelphia, PA 19154

www.spininc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.32x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Liabilities / Revenue

30th percentile

0.16x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Net Margin

49th percentile

4.2%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Top Officer Pay

43rd percentile

$320,802

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2025

Asset Growth

58th percentile

8.0%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

9.4%

Faster revenue growth than 53% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2024 to 2025

Assets

Up

$42,773,820

Up $3,168,781 (+8.0%) from 2024

Liabilities

Down

$13,685,689

Down $1,010,623 (-6.9%) from 2024

Net Assets

Up

$29,088,131

Up $4,179,404 (+17%) from 2024

Revenue

Up

$86,940,240

Up $7,472,239 (+9.4%) from 2024

Expenses

Up

$83,309,334

Up $3,588,595 (+4.5%) from 2024

Net Income

Up

$3,630,906

Up $3,883,644 (+1537%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$60M$40M$20M$0Assets 2010: $32,897,522Liabilities 2010: $19,647,834Net Assets 2010: $13,249,6882010Assets 2011: $34,211,959Liabilities 2011: $19,781,944Net Assets 2011: $14,430,0152011Assets 2012: $33,830,845Liabilities 2012: $19,200,078Net Assets 2012: $14,630,7672012Assets 2013: $33,438,598Liabilities 2013: $18,300,818Net Assets 2013: $15,137,7802013Assets 2014: $33,472,671Liabilities 2014: $17,803,389Net Assets 2014: $15,669,2822014Assets 2015: $33,498,067Liabilities 2015: $17,582,645Net Assets 2015: $15,915,4222015Assets 2016: $33,525,990Liabilities 2016: $17,442,002Net Assets 2016: $16,083,9882016Assets 2017: $33,259,603Liabilities 2017: $16,960,491Net Assets 2017: $16,299,1122017Assets 2018: $33,945,813Liabilities 2018: $16,632,430Net Assets 2018: $17,313,3832018Assets 2019: $34,050,308Liabilities 2019: $16,005,572Net Assets 2019: $18,044,7362019Assets 2020: $38,680,139Liabilities 2020: $20,367,175Net Assets 2020: $18,312,9642020Assets 2021: $41,302,158Liabilities 2021: $17,548,541Net Assets 2021: $23,753,6172021Assets 2022: $40,173,863Liabilities 2022: $16,346,306Net Assets 2022: $23,827,5572022Assets 2023: $40,954,747Liabilities 2023: $16,251,871Net Assets 2023: $24,702,8762023Assets 2024: $39,605,039Liabilities 2024: $14,696,312Net Assets 2024: $24,908,7272024Assets 2025: $42,773,820Liabilities 2025: $13,685,689Net Assets 2025: $29,088,1312025

Highlighted filing

2025

Assets$42,773,820
Liabilities$13,685,689
Net Assets$29,088,131

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100M$50M$0-$50MExpenses 2010: $50,643,3702010Expenses 2011: $54,449,2922011Expenses 2012: $50,200,7032012Revenue 2013: $49,311,959Expenses 2013: $48,835,941Net Income 2013: $476,0182013Revenue 2014: $55,524,611Expenses 2014: $55,049,951Net Income 2014: $474,6602014Revenue 2015: $62,197,762Expenses 2015: $61,944,695Net Income 2015: $253,0672015Revenue 2016: $65,999,859Expenses 2016: $65,814,118Net Income 2016: $185,7412016Revenue 2017: $71,318,700Expenses 2017: $71,144,968Net Income 2017: $173,7322017Revenue 2018: $72,578,275Expenses 2018: $71,620,431Net Income 2018: $957,8442018Revenue 2019: $75,159,019Expenses 2019: $74,526,121Net Income 2019: $632,8982019Revenue 2020: $77,301,352Expenses 2020: $76,979,012Net Income 2020: $322,3402020Revenue 2021: $78,339,920Expenses 2021: $73,673,432Net Income 2021: $4,666,4882021Revenue 2022: $79,124,393Expenses 2022: $78,403,676Net Income 2022: $720,7172022Revenue 2023: $81,654,679Expenses 2023: $81,148,153Net Income 2023: $506,5262023Revenue 2024: $79,468,001Expenses 2024: $79,720,739Net Income 2024: -$252,7382024Revenue 2025: $86,940,240Expenses 2025: $83,309,334Net Income 2025: $3,630,9062025

Highlighted filing

2025

Revenue$86,940,240
Expenses$83,309,334
Net Income$3,630,906

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.8$13.7$29.1$86.9$83.3$3.63
2024Summary only. Only limited summary data is available for this year.$39.6$14.7$24.9$79.5$79.7$0.25
2023Summary only. Only limited summary data is available for this year.$41.0$16.3$24.7$81.7$81.1$0.51
2022Summary only. Only limited summary data is available for this year.$40.2$16.3$23.8$79.1$78.4$0.72
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.3$17.5$23.8$78.3$73.7$4.67
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$38.7$20.4$18.3$77.3$77.0$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$34.1$16.0$18.0$75.2$74.5$0.63
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.9$16.6$17.3$72.6$71.6$0.96
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$33.3$17.0$16.3$71.3$71.1$0.17
2016Detailed filing. Detailed filing data is available for this year.$33.5$17.4$16.1$66.0$65.8$0.19
2015Detailed filing. Detailed filing data is available for this year.$33.5$17.6$15.9$62.2$61.9$0.25
2014Detailed filing. Detailed filing data is available for this year.$33.5$17.8$15.7$55.5$55.0$0.47
2013Summary only. Only limited summary data is available for this year.$33.4$18.3$15.1$49.3$48.8$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.8$19.2$14.6$50.2
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$34.2$19.8$14.4$54.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.9$19.6$13.2$50.6
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 20, 2025
Return Version
2024v5.2
Gross Receipts
$90,675,562
Mission and Program Overview

Mission

Spin provides lifespan developmental, educational, habilitative, recreational and behavioral health services for children and adults in their communitities so that each person can achieve and enjoy a full life filled with possibilities

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,554,186$17,683,447▼ $870,739
Investments in Publicly Traded Securities$7,716,219$9,277,274▲ $1,561,055
Accounts Receivable$7,071,072$8,164,954▲ $1,093,882
Cash and Non-Interest-Bearing Accounts$4,071,340$5,530,137▲ $1,458,797
Prepaid Expenses and Deferred Charges$301,828$209,671▼ $92,157
Total Assets$39,605,039$42,773,820▲ $3,168,781
Other Assets Total$1,890,394$1,908,337▲ $17,943
Liabilities
Accounts Payable and Accrued Expenses$5,028,677$2,976,364▼ $2,052,313
Escrow Account Liability$1,221,738$2,944,645▲ $1,722,907
Tax Exempt Bond Liabilities$3,025,000$2,865,000▼ $160,000
Other Liabilities$1,890,394$2,836,939▲ $946,545
Mortgage Notes Payable Secured by Investment Property$3,404,231$1,959,741▼ $1,444,490
Deferred Revenue$126,272$103,000▼ $23,272
Total Liabilities$14,696,312$13,685,689▼ $1,010,623
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,829,795$29,006,699▲ $4,176,904
Net Assets With Donor Restrictions$78,932$81,432▲ $2,500
Total Net Assets Fund Balance$24,908,727$29,088,131▲ $4,179,404
Total Liabilities and Net Assets / Fund Balance$39,605,039$42,773,820▲ $3,168,781

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$11,786,942$23,861,476$35,648,418
Land$4,906,924-$4,906,924
Equipment$989,581$2,884,704$3,874,285

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$78,932$2,500--$81,432
2023$76,932$2,000--$78,932
2022$74,932$2,000--$76,932
2021$72,932$2,000--$74,932
2020$70,932$2,000--$72,932
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith R DotzmanPresident and Chief ExecutFT$291,380$29,422$320,802
Michael Edward HughesChief Legal and ComplianceFT$222,844$35,674$258,518
Frank DellisantiChief Operating OfficerFT$200,212$25,813$226,025
Frank BrownCorporate OfficerFT$177,769$28,980$206,749
Mindy Lederhandler LuttsCorporate OfficerFT$178,739$23,939$202,678
Diane PetermanChief Financial OfficerFT$157,102$22,395$179,497
Sharon HeilemanCorporate OfficerFT$144,600$27,006$171,606
Jennifer HughesChief of StaffFT$139,327$21,454$160,781
Kimberly ChapmanCorporate OfficerFT$130,164$11,571$141,735
Moses TambasonEmployeeFT$121,574$13,504$135,078
Varney DavidEmployeeFT$118,374$15,119$133,493
Patrick MccormickChief Information OfficerFT$123,595$8,192$131,787
Colleen HorcherEmployeeFT$109,898$20,185$130,083
Kathryn CitroCorporate OfficerFT$112,695$17,325$130,020
Deborah RidgeEmployeeFT$106,698$19,955$126,653
Nicholas SmithDirectorFT$76,299$10,466$86,765
Lamont BatesDirectorFT$68,600$15,516$84,116
Patricia ParisiDirectorFT$3,064-$3,064

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Jessica Zimmerman (see Title On Sch O)Consultant10501 DRUMMOND ROAD, Philadelphia, PA 19154$307,227
Lauren Salera (see Title On Sch O)Consultant10521 DRUMMOND ROAD, Philadelphia, PA 19154$107,117
Revenue and Support

Revenue Composition

Contributions and Grants
$385,593
Program Service Revenue
$85,483,315
Investment Income
$267,632
Other Revenue
$803,700
All Other Contributions
$286,270
Change in Net Assets
$3,630,906

Audited Revenue Reconciliation

Revenue per Audited Statements
$86,870,194
Revenue Not Reported on Financial Statements
$70,046
Revenue Not Reported on Form 990
$548,498
Total Revenue per Audited Statements
$87,418,692
Total Revenue per Form 990
$86,940,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$69,240,082
Other Expenses$14,069,252
Total Fundraising Expense$224,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,080,434$4,240,855$76,931$51,398,220
Other Employee Benefits$15,926,191$1,890,165$25,506$17,841,862
Occupancy$4,285,738$164,872$113,653$4,564,263
Fees for Services Other$1,173,226$871,490$1,681$2,046,397
Depreciation Depletion$1,893,333$135,652$1,263$2,030,248
Fees for Services Accounting$888,695--$888,695
Insurance$744,828$95,090$2,197$842,115
Other Expenses$165,342$17,045$328$182,715
Interest$120,261$30,745-$151,006
Office Expenses$31,892$87,796$2,123$121,811
Fees for Services Lobbying-$72,000-$72,000
Fees for Service Investment Mgmnt Fees-$70,046-$70,046
Total Functional Expenses$73,629,062$9,456,267$224,005$83,309,334

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$83,309,334
Expenses per Audited Statements$83,239,288
Total Expenses per Audited Statements$83,239,288
Expenses Not Reported on Financial Statements$70,046
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$63,053
Fundraising Gross Income$63,053
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Partners for Possibilities$89,925$32,249$32,249$0
Spin Live$36,136$13,149$13,149$0
Total Events$162,376$63,053$63,053$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities - Operating$1,913,075
Other Long-term Liabilities$923,864

Bond Issues

BondIssuerIssuedIssue PricePurpose
APhiladelphia Authority for Industrial Development2008-10-03$10,850,000New construction - refinance renovation

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$10,850,000--$204,325

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Michael hughes (chief legal and compliance officer) and jennifer hughes (the chief of staff) are married. Andrea temple (immediate past president) and mark zinman (director) are siblings. Rosemary karabinos (director) and kathleen neuimeister (chairperson) are siblings.

Form 990, Part VI, Section A, Line 6

If an individual gives a contribution of $78 via the annual giving campaign, they become a member.

Form 990, Part VI, Section A, Line 7A

The board president has the right to appoint a board member prior to an election when the appointee must be elected to continue to serve. Members at the annual membership meeting, have the power to vote for board members. The sole responsibility of membership is to elect the corporate board of the corporation in accordance with its by-laws. Employees, with the exception of the president and ceo, who are members, do not have the right to vote.

Form 990, Part VI, Section A, Line 7B

Developing policies to guide the affairs of the corporation is vested in the corporate board.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent accounting firm and initially reviewed internally by management. A draft is then reviewed with the board at a board meeting, prior to filing.

Form 990, Part VI, Section B, Line 12C

Education regarding policy - requirement for disclosure of any inappropriate activity, conflicts, potential conflicts or perceived conflicts which may arise in the discharge of one's responsibilities or the acceptance of any responsibility which may result in a conflict of interest. Disclosures must be made to the corporate board, president/chairperson or the ceo. Failure to report results in immediate termination of the relationship of the individual with the organization.

Form 990, Part VI, Section B, Line 15

The corporate board sets the salary of the ceo annually based on the board's evaluation of the incumbent's performance along with an independent review which includes comparability data. The ceo sets the salaries of the corporate officers based on performance along with an independent review of comparability data.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public for inspection upon a request made to the organization for said documents.

Filing and Contact Details

Filer

Filer Name
Special People in Northeast Inc
EIN
23-1742920
Phone
2679519370
Address
10521 DRUMMOND ROAD, PHILADELPHIA, PA 19154
Doing Business As
Spin

Signing Officer

Name
Judith Dotzman
Title
President and Chief Executive Offic
Phone
2679519370
Signed
2025-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Dotzman
Formed
1970
Legal Domicile
Pa
Voting Board Members
17
Independent Board Members
17
Employees
1,285
Volunteers
100

Preparer

Firm
Kreischer Miller
Address
100 WITMER ROAD SUITE 350, HORSHAM, PA 19044-2369
Preparer
Katie O Galaska
Phone
2154414600
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1, Description of Organization Mission

Spin provides the highest quality people-first services and supports for children and adults with intellectual, developmental, and autism spectrum disabilities so that each may achieve and enjoy a life of possibilities.

Form 990, Part III, Line 1, Description of Organization Mission

Spin provides lifespan developmental, educational, habilitative, recreational and behavioral health services for children and adults in their communities so that each person can achieve and enjoy a full life filled with possibilities.

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

PART IV, LINE 2B:

Custodial accounts are maintained by the finance department. Money of the clients of the organization are held and maintained.

PART V, LINE 4:

Donor designated as perpetual endowment upon initial donation.

PART X, LINE 2:

Spin has been recognized by the internal revenue service as a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code (irc) and is exempt from federal income taxes pursuant to section 501(a) of the irc. No provision for income taxes has been reflected in the accompanying financial statements. For the year ended june 30, 2025, spin did not identify any uncertain tax positions taken or expected to be taken, which would require adjustments or disclosure in the financial statements. Spin is potentially subject to federal, state, and local examinations for years subsequent to june 30, 2021.

Raw XML AppendixShowing 400 of 935 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/Desc0RESIDENTIAL PROGRAMS - THIS SERVICE PROVIDES COMMUNITY HOMES AND DIRECT SUPPORT FOR INCLUSIVE COMMUNITY LIVING FOR ADULTS WITH INTELLECTUAL DISABILITY AND CO-MORBID MEDICAL AND/OR BEHAVIORAL HEALTH CONDITIONS. SUPPORTS INCLUDE COMMUNITY LIVING ARRANGEMENTS (CLAS) WITH 24/7 DIRECT STAFF SUPPORT FOR 1 TO 3 INDIVIDUALS IN EACH HOME, SUPPORTED LIVING FOR PEOPLE WHO ONLY NEED INTERMITTENT SUPPORT AND FAMILY SUPPORTED LIVING. SPIN PROVIDES HOUSING, FOOD, TRANSPORTATION AND ALL NECESSITIES AND BEHAVIORAL SERVICES SO THAT INDIVIDUALS LIVE FULL, MEANINGFUL AND INVOLVED LIVES WITHIN THE COMMUNITY AND ARE ABLE TO PURSUE A LIFE OF POSSIBILITIES.
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