Form 990, Part VI, Section B, Line 11B
“The form 990 is electronically distributed to the executive committee of the board prior to filing”
990 • Fiscal year 2024 • EIN 23-7162002
Scores are not available for this record yet.
Assets
Flat$1,318,986
Flat from 2024
Net Assets
Flat$1,239,952
Flat from 2024
Liabilities
Flat$79,034
Flat from 2024
Revenue
Flat$582,675
Flat from 2024
Expenses
Flat$776,166
Flat from 2024
Net Income
Flat-$193,491
Flat from 2024
Special Needs Cobb, Inc. is committed to promoting opportunities for all people with developmental disabilities to live full, productive, self-determined lives of the highest quality by fostering local communities which embrace all people.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $786,081 | $801,638 | ▲ $15,557 |
| Cash and Non-Interest-Bearing Accounts | $31,301 | $152,010 | ▲ $120,709 |
| Investments in Publicly Traded Securities | $983,819 | $142,796 | ▼ $841,023 |
| Other Notes and Loans Receivable, Net | $70,738 | $119,731 | ▲ $48,993 |
| Pledges and Grants Receivable | $3,563 | $102,811 | ▲ $99,248 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $1,875,502 | $1,318,986 | ▼ $556,516 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $381,562 | - | - |
| Accounts Payable and Accrued Expenses | $35,497 | $54,034 | ▲ $18,537 |
| Unsecured Notes Loans Payable | $25,000 | $25,000 | → $0 |
| Total Liabilities | $442,059 | $79,034 | ▼ $363,025 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,433,443 | $1,239,952 | ▼ $193,491 |
| Total Net Assets Fund Balance | $1,433,443 | $1,239,952 | ▼ $193,491 |
| Total Liabilities and Net Assets / Fund Balance | $1,875,502 | $1,318,986 | ▼ $556,516 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $396,955 | $125,407 | $522,362 |
| Buildings | $354,067 | $148,226 | $502,293 |
| Equipment | $16,453 | $77,896 | $94,349 |
| Other Land Buildings | $4,263 | $51,677 | $55,940 |
| Land | $29,900 | - | $29,900 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Debra Day | CEO | FT | $110,431 | $110,431 |
| Name | Title |
|---|---|
| David Ivey | President |
| Anjel Burgess | Director |
| Eula J Moore | Director |
| Kim C Martin | Director |
| Kyle Thomas | Director |
| Lisa Leiter | Director |
| Seema Patel | Director |
| Angie Smith | Legal Counsel |
| Kristin Pewitt | Secretary |
| Pam Brems | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $420,347 |
| Other Expenses | $355,819 |
| Total Fundraising Expense | $78,925 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $222,343 | $47,522 | $8,258 | $278,123 |
| Current Officers, Directors, Trustees, and Key Employees | $89,124 | - | $22,281 | $111,405 |
| Insurance | $72,176 | $2,293 | $1,474 | $75,943 |
| Fees for Services Other | $27,645 | $5,817 | $37,847 | $71,309 |
| Depreciation Depletion | $65,876 | $3,561 | $1,780 | $71,217 |
| Payroll Taxes | $24,643 | $3,760 | $2,416 | $30,819 |
| Advertising | $27,126 | - | - | $27,126 |
| Interest | $17,322 | $2,643 | $1,698 | $21,663 |
| Occupancy | $15,828 | $718 | $462 | $17,008 |
| Payments to Affiliates | $15,612 | - | - | $15,612 |
| Office Expenses | $11,612 | $1,772 | $1,139 | $14,523 |
| Information Technology | $8,454 | $1,290 | $829 | $10,573 |
| Fees for Services Accounting | - | $8,222 | - | $8,222 |
| Fees for Service Investment Mgmnt Fees | - | $6,756 | - | $6,756 |
| Travel | $3,181 | $485 | $312 | $3,978 |
| Other Expenses | $797 | $150 | $96 | $797 |
| Total Functional Expenses | $611,236 | $86,005 | $78,925 | $776,166 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $776,166 |
| Expenses per Audited Statements | $769,410 |
| Total Expenses per Audited Statements | $769,410 |
| Expenses Not Reported on Financial Statements | $6,756 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $52,461 |
| Fundraising Direct Expenses | $13,543 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf Tournament | $34,860 | $34,860 | $10,271 | $24,589 |
| Other | $17,601 | $17,601 | $3,272 | $14,329 |
| Total Events | $52,461 | $52,461 | $13,543 | $38,918 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The form 990 is electronically distributed to the executive committee of the board prior to filing”
“The board approves the chief executive officer's compensation”
“UPON REQUEST”
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/Desc | 0 | ADVOCACYSpecial Needs Cobb, Inc. has board members and staff on various community committees that deal with disability issues in order to have a voice in the quality and delivery of services. We also stay in touch with our legislators and community leaders keeping Developmental Disability issues in view at all times. Special Needs Cobb offers meetings and workshops on such subjects such as: Estate Planning for the Disabled, Public School Law, SSI and Medicaid issues, and summer camps, to name a few. Our newsletter keeps families up to date on current issues that might impact their childs services and links them to meetings and public hearings of importance.RESPITESpecial Needs Cobb, Inc. is proud to be the only facilities-based weekend Respite Program for Special Needs in Cobb County. We serve developmentally disabled children and adults from age 8 statewide at this facility. We provide our weekend residents with outdoor and indoor activities, field trips, opportunities to go out in the community in our Respite van to the movies, dinner, athletic games, the Marietta Square, and bowling, just to name a few. In December 2023 we began a Children's Respite Pilot Program geared only to children 8-17. These weekends are daytime program hours only and staffed by experienced group home caregivers. Respite is defined as a brief period of relief or rest from work, pain, duty, etc. Respite Care is a period of relief for families who have ongoing caregiving responsibilities for a child or adult with disabilities.Our home is located in Smyrna, Georgia. The home is equipped with automatic smoke and fire alarm systems, is wheelchair accessible and ready to serve individuals with a myriad of disabilities. Clients are provided with a warm, home-style atmosphere. Those with medical problems can be cared for; special dietary needs can be accommodated; and assistance with physical disabilities is routine. A professional staff, aided by volunteers, is on hand to provide safe, competent, and compassionate care. Client disabilities can range from mild to severe or profound. |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Special Needs Cobb, Inc. is committed to promoting opportunities for all people with developmental disabilities to live full, productive, self-determined lives of the highest quality by fostering local communities which embrace all people. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 381562 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1433443 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1239952 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 38918 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 38918 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1433443 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1239952 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 462 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 718 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 15828 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 17008 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1139 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1772 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 11612 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14523 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISC EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 2 | transportation |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 333 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 96 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1016 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 150 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 8515 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 982 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 797 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9864 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1228 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 797 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER REVENUE |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 8258 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 47522 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 222343 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 278123 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 70738 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 119731 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt | 0 | 15612 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 15612 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2416 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3760 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 24643 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 30819 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 3563 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 102811 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | DEBRA DAY |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GROUP HOME RECOVERY |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MANAGEMENT FEES/OVERHEAD |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Respite fees |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 110159 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 114305 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 45529 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 110159 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 114305 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 45529 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 183148 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 68104 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 427988 |
| IRS990/PYOtherRevenueAmt | 0 | 22843 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 239906 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -301420 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 387433 |
| IRS990/PYTotalExpensesAmt | 0 | 815421 |
| IRS990/PYTotalRevenueAmt | 0 | 514001 |
| IRS990/QuidProQuoContributionsInd | 0 | true |
| IRS990/QuidProQuoContriDisclInd | 0 | true |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -193491 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 269993 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 2500 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 4250 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 2500 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 15040 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1250 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 25540 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 160674 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 183148 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 559759 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 312268 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 183385 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1399234 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 37381 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 51577 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 55223 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 48857 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 53512 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 246550 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 269993 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 239906 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 195518 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 159338 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 189728 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1054483 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 37381 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 51577 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 55223 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 48857 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 53512 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 246550 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.09120 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.10370 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 280 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1133 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2627 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 347 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 4387 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.84550 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.83560 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 2286907 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 29656 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 35900 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 36488 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 55916 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 8850 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 166810 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.