Civic Intelligence

Scottsdale Training and Rehabilitation Services Inc.

990 • Fiscal year 2021 • EIN 23-7395103

Jul 01, 2020 to Jun 30, 2021 • Filed on May 10, 2022

7507 E Osborn RoadScottsdale, AZ 85251

(480) 994-5704

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.39x

Higher debt load relative to assets than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.30x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

70th percentile

26%

Higher net margin than 70% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

81st percentile

$132,538

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

84th percentile

44%

Faster asset growth than 84% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

55th percentile

16%

Faster revenue growth than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,815,320

Up $857,464 (+44%) from 2020

Net Assets

Up

$1,722,301

Up $950,356 (+123%) from 2020

Liabilities

Down

$1,093,019

Down $92,892 (-7.8%) from 2020

Revenue

Up

$3,605,101

Up $508,291 (+16%) from 2020

Expenses

Down

$2,657,269

Down $919,594 (-26%) from 2020

Net Income

Up

$947,832

Up $1,427,885 (+297%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $3,407,421Liabilities 2012: $881,385Net Assets 2012: $2,526,0362012Assets 2013: $3,325,582Liabilities 2013: $797,296Net Assets 2013: $2,528,2862013Assets 2014: $3,164,488Liabilities 2014: $741,663Net Assets 2014: $2,422,8252014Assets 2015: $3,191,753Liabilities 2015: $749,615Net Assets 2015: $2,442,1382015Assets 2016: $2,697,732Liabilities 2016: $738,133Net Assets 2016: $1,959,5992016Assets 2017: $2,469,065Liabilities 2017: $683,090Net Assets 2017: $1,785,9752017Assets 2018: $2,327,981Liabilities 2018: $810,593Net Assets 2018: $1,517,3882018Assets 2019: $2,051,718Liabilities 2019: $773,749Net Assets 2019: $1,277,9692019Assets 2020: $1,957,856Liabilities 2020: $1,185,911Net Assets 2020: $771,9452020Assets 2021: $2,815,320Liabilities 2021: $1,093,019Net Assets 2021: $1,722,3012021Assets 2022: $2,548,250Liabilities 2022: $539,221Net Assets 2022: $2,009,0292022Assets 2023: $2,846,782Liabilities 2023: $819,829Net Assets 2023: $2,026,9532023Assets 2024: $1,604,648Liabilities 2024: $749,440Net Assets 2024: $855,2082024Assets 2025: $3,909,799Liabilities 2025: $776,721Net Assets 2025: $3,133,0782025

Highlighted filing

2021

Assets$2,815,320
Liabilities$1,093,019
Net Assets$1,722,301

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $2,642,4102012Expenses 2013: $2,727,7012013Revenue 2014: $2,803,893Expenses 2014: $2,966,706Net Income 2014: -$162,8132014Revenue 2015: $3,152,764Expenses 2015: $3,111,501Net Income 2015: $41,2632015Revenue 2016: $2,770,932Expenses 2016: $3,218,600Net Income 2016: -$447,6682016Revenue 2017: $3,345,701Expenses 2017: $3,578,163Net Income 2017: -$232,4622017Revenue 2018: $3,377,333Expenses 2018: $3,601,973Net Income 2018: -$224,6402018Revenue 2019: $3,582,033Expenses 2019: $3,784,773Net Income 2019: -$202,7402019Revenue 2020: $3,096,810Expenses 2020: $3,576,863Net Income 2020: -$480,0532020Revenue 2021: $3,605,101Expenses 2021: $2,657,269Net Income 2021: $947,8322021Revenue 2022: $4,177,333Expenses 2022: $3,835,992Net Income 2022: $341,3412022Revenue 2023: $4,082,978Expenses 2023: $4,691,419Net Income 2023: -$608,4412023Revenue 2024: $4,633,280Expenses 2024: $5,225,527Net Income 2024: -$592,2472024Revenue 2025: $4,209,966Expenses 2025: $4,861,238Net Income 2025: -$651,2722025

Highlighted filing

2021

Revenue$3,605,101
Expenses$2,657,269
Net Income$947,832
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 10, 2022
Return Version
2020v4.1
Gross Receipts
$3,605,101
Mission and Program Overview

Mission

Founded in 1973, stars provides training and supports for individuals with cognitive and developmental disabilities to help them improve their self-care, self-direction, and economic self-sufficiency.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$957,231$906,590▼ $50,641
Savings and Temporary Cash Investments$670,211$705,585▲ $35,374
Accounts Receivable$12,469$488,020▲ $475,551
Cash and Non-Interest-Bearing Accounts$260,920$389,943▲ $129,023
Pledges and Grants Receivable$25,627$259,425▲ $233,798
Prepaid Expenses and Deferred Charges$31,398$47,846▲ $16,448
Investments in Publicly Traded Securities-$17,911-
Total Assets$1,957,856$2,815,320▲ $857,464
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,094,759$936,532▼ $158,227
Accounts Payable and Accrued Expenses$91,152$156,487▲ $65,335
Total Liabilities$1,185,911$1,093,019▼ $92,892
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$771,945$1,697,301▲ $925,356
Net Assets With Donor Restrictions-$25,000-
Total Net Assets Fund Balance$771,945$1,722,301▲ $950,356
Total Liabilities and Net Assets / Fund Balance$1,957,856$2,815,320▲ $857,464

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$452,050$672,253$1,124,303
Equipment$201,853$528,503$730,356
Land$247,180-$247,180
Leasehold Improvements$5,507$116,919$122,426
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David HendersonCEO & PresidentFT$127,873$4,665$132,538

Board Members and Trustees

NameTitle
Marni HirshmanChair
Lisa Ehlenberger-wittVice-chair
Chris WattsDirector
Jeffrey CohenDirector
Jeremy MinsonDirector
Joe IturriDirector
Joe LeducDirector
Jonathan BrooksDirector
Mary KingDirector
Pam WhiteDirector
Wendell LiconDirector
Jennifer AleweltSecretary
Mickey PriceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,173,178
Program Service Revenue
$396,613
Investment Income
$35,310
Other Revenue
$0
All Other Contributions
$322,511
Change in Net Assets
$947,832

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$608,049Fair Market Value (FMV)
Total Noncash Contributions1$608,049-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,605,101
Revenue Not Reported on Form 990
$518,215
Total Revenue per Audited Statements
$4,123,316
Total Revenue per Form 990
$3,605,101
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,941,879
Other Expenses$715,390
Total Fundraising Expense$75,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,292,982$202,772$2,994$1,498,748
Other Employee Benefits$176,326$18,308$2,202$196,836
Occupancy$138,599$20,875-$159,474
Depreciation Depletion$116,978$16,864-$133,842
Current Officers, Directors, Trustees, and Key Employees$38,362$63,937$25,574$127,873
Payroll Taxes$109,475$5,802$3,145$118,422
Office Expenses$73,501$24,722$7,145$105,368
Insurance$68,321$7,915$102$76,338
Fees for Services Accounting-$71,231-$71,231
Information Technology$51,699$9,326$1,080$62,105
Fees for Services Other$11,214-$31,086$42,300
Travel$30,452$94$15$30,561
All Other Expenses$9,207$13,287$1,912$24,406
Interest-$4,633-$4,633
Other Expenses$1,285$3,847-$3,847
Total Functional Expenses$2,118,401$463,613$75,255$2,657,269

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,172,960
Expenses per Audited Statements$2,657,269
Total Expenses per Form 990$2,657,269
Expenses Not Reported on Form 990$515,691
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 governing body review Part VI line 11

A copy of the 990 is distributed to the finance committee for review and approval and copies are provided to the members of the board prior to filing with the irs.

Conflict of interest policy compliance Part VI line 12C

The stars conflict of interest policy covers the members of the board of directors, members of any committees with delegated powers from the board of directors or the appropriate committee that are not an interested person shall decide if a conflict of interest exists and whether or not the transaction can be approved. The board of directors or appropriated committee members shall exercise appropriate due diligence in order to determine if a conflict of interest exists. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the board of directs or appropriate committee members shall determine by a majority vote (not including any interested person(s)) whether or note the transaction arrangement is in conformity with such determination.

CEO executive director top management comp Part VI line 15A

The executive committee performs an annual performance review, considering input from the president & ceo. The compensation review is based on the salary surveys and data from comparable organizations, with the amount approved by the full board while in executive session. The president sets compensation for key employees, as necessary.

Governing documents etc available to public Part VI line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Scottsdale Training & Rehabilitation Services Inc
EIN
23-7395103
Address
7507 E OSBORN ROAD, SCOTTSDALE, AZ 85251

Signing Officer

Name
David Henderson
Title
Ceopresident
Phone
4809945704
Signed
2022-05-10
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Az
Voting Board Members
13
Independent Board Members
13
Employees
182
Volunteers
13

Preparer

Firm
Snyder & Butler Cpas Pllc
Address
3933 S MCCLINTOCK DRIVE SUITE 505, TEMPE, AZ 85282
Preparer
Robert Snyder
Phone
4803397147
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

Due to the COVID-19 Pandemic, the youth program was discontinued March 24, 2020 and has not restarted.

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

Management believes that it has appropriate support for any tax positions taken and, as such, does not have any uncertain tax positions that are material to the financial statements

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO & PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE-CHAIR
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IRS990/MissionDesc0FOUNDED IN 1973, STARS PROVIDES TRAINING AND SUPPORTS FOR INDIVIDUALS WITH COGNITIVE AND DEVELOPMENTAL DISABILITIES TO HELP THEM IMPROVE THEIR SELF-CARE, SELF-DIRECTION, AND ECONOMIC SELF-SUFFICIENCY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE WORK CENTER AT STARS OSBORN CAMPUS PROVIDED 22 ADULTS WITH VOCATIONAL TRAINING AND SUPPORTS TO ASSIST THEM IN DEVELOPING APPROPRIATE WORKPLACE BEHAVIORS, WHILE PROVIDING REMUNERATIVE EMPLOYMENT IN ASSEMBLY AND LIGHT MANUFACTURING TASKS. INDIVIDUALS ARE PROVIDED WITH REGULAR ASSESSMENTS THAT ASSIST THOSE INTERESTED IN EVENTUAL COMMUNITY-BASED EMPLOYMENT.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE EMPLOYMENT FIRST INITIATIVE (EFI), LAUNCHED IN AUGUST 2020, PROVIDED DISCOVERY SERVICES TO 24 JOB SEEKERS, HELPING THEM TO DISCOVER THE DREAM JOB OF THEIR CHOICE. FOLLOWING DISCOVERY, JOB SEEKERS RECEIVED ASSISTANCE IN RESUME WRITING AND PARTICIPATED IN MOCK INTERVIEWS. ONCE EMPLOYED, JOB SEEKERS RECEIVED 1:1 ONSITE JOB TRAINING FROM STARS FOR 3-6 MONTHS, AFTER WHICH THEY TRANSITIONED AWAY FROM DAILY SUPPORTS. AFTER TRANSITIONING FROM DAILY, 1:1 ONSITE JOB TRAINING, INDIVIDUALS MAY CHOOSE TO RECEIVE WEEKLY OR BI-WEEKLY COMMUNITY-BASED EMPLOYMENT SUPPORTS FROM STARS JOB COACHES. THESE SUPPORTS ASSIST THE EMPLOYEE IN THEIR CONTINUAL DEVELOPMENT, ENSURING THAT SITUATIONS THAT MIGHT NEGATIVELY IMPACT JOB PERFORMANCE ARE ADDRESSED PROACTIVELY IN A TIMELY AND PROFESSIONAL MANNER. 16 INDIVIDUALS RECEIVED COMMUNITY-BASED SUPPORTS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS INCLUDE TRANSPORTATION AND IN-HOME HCBS SERVICES THAT INCLUDE RESPITE, HABILITATION AND ATTENDANT CARE. HCBS WAS LAUNCHED IN APRIL 2021 AND SERVED 3 INDIVIDUALS.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.91$0.78$3.13$4.21$4.86$0.65
2024Detailed filing. Detailed filing data is available for this year.$1.60$0.75$0.86$4.63$5.23$0.59
2023Detailed filing. Detailed filing data is available for this year.$2.85$0.82$2.03$4.08$4.69$0.61
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.54$2.01$4.18$3.84$0.34
2021Detailed filing. Detailed filing data is available for this year.$2.82$1.09$1.72$3.61$2.66$0.95
2020Detailed filing. Detailed filing data is available for this year.$1.96$1.19$0.77$3.10$3.58$0.48
2019Detailed filing. Detailed filing data is available for this year.$2.05$0.77$1.28$3.58$3.78$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.33$0.81$1.52$3.38$3.60$0.22
2017Detailed filing. Detailed filing data is available for this year.$2.47$0.68$1.79$3.35$3.58$0.23
2016Detailed filing. Detailed filing data is available for this year.$2.70$0.74$1.96$2.77$3.22$0.45
2015Detailed filing. Detailed filing data is available for this year.$3.19$0.75$2.44$3.15$3.11$0.04
2014Detailed filing. Detailed filing data is available for this year.$3.16$0.74$2.42$2.80$2.97$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.33$0.80$2.53$2.73
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.41$0.88$2.53$2.64