Civic Intelligence

Special Recreation Services Inc

EIN 46-2582703 • 501(c)3 • Bangor, PA

Profile

Provide recreational, socialization, and habitation activities for independent adults who are intellectually disabled, autistic, and/or mentally ill.

1076 Washington BlvdBangor, PA 18013

www.specialrecreationservices.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.45x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.15x

Higher debt load relative to revenue than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

75th percentile

19%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

51st percentile

7.3%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$169,954

Up $12,089 (+7.7%) from 2023

Liabilities

Up

$77,100

Up $28,133 (+57%) from 2023

Net Assets

Down

$92,854

Down $16,044 (-15%) from 2023

Operations
Liabilities / Revenue74th percentileNet Margin33rd percentile

Revenue

Down

$524,188

Down $85,397 (-14%) from 2023

Expenses

Down

$540,232

Down $24,597 (-4.4%) from 2023

Net Income

Down

-$16,044

Down $60,800 (-136%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

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

$200K$150K$100K$50K$0Assets 2020: $91,466Liabilities 2020: $67,783Net Assets 2020: $23,6832020Assets 2021: $124,525Liabilities 2021: $68,728Net Assets 2021: $55,7972021Assets 2022: $120,910Liabilities 2022: $56,768Net Assets 2022: $64,1422022Assets 2023: $157,865Liabilities 2023: $48,967Net Assets 2023: $108,8982023Assets 2024: $169,954Liabilities 2024: $77,100Net Assets 2024: $92,8542024

Highlighted filing

2024

Assets$169,954
Liabilities$77,100
Net Assets$92,854
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2020: $216,427Expenses 2020: $203,503Net Income 2020: $12,9242020Revenue 2021: $369,357Expenses 2021: $337,243Net Income 2021: $32,1142021Revenue 2022: $455,215Expenses 2022: $446,870Net Income 2022: $8,3452022Revenue 2023: $609,585Expenses 2023: $564,829Net Income 2023: $44,7562023Revenue 2024: $524,188Expenses 2024: $540,232Net Income 2024: -$16,0442024

Highlighted filing

2024

Revenue$524,188
Expenses$540,232
Net Income-$16,044
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$169,954
Liabilities
$77,100
Net assets
$92,854
Revenue
$524,188
Expenses
$540,232
Net income
-$16,044
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.77$0.93$5.24$5.40$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.58$0.49$1.09$6.10$5.65$0.45
2022Detailed filing. Detailed filing data is available for this year.$1.21$0.57$0.64$4.55$4.47$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.69$0.56$3.69$3.37$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.68$0.24$2.16$2.04$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.2
Gross Receipts
$524,188
Mission and Program Overview

Mission

Provide recreational, socialization, and habitation activities for independent adults who are intellectually disabled, autistic, and/or mentally ill.

Provide recreational, socialization, and habilitation activities for independent adults who are intellectually disabled, autistic, and/or mentally ill.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$112,178$85,491▼ $26,687
Land, Buildings, and Equipment, Net$11,001$48,551▲ $37,550
Accounts Receivable$18,242$19,057▲ $815
Savings and Temporary Cash Investments$15,000$15,411▲ $411
Total Assets$157,865$169,954▲ $12,089
Other Assets Total$1,444$1,444→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$35,293$60,894▲ $25,601
Accounts Payable and Accrued Expenses$13,674$16,206▲ $2,532
Total Liabilities$48,967$77,100▲ $28,133
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$108,898$92,854▼ $16,044
Total Net Assets Fund Balance$108,898$92,854▼ $16,044
Total Liabilities and Net Assets / Fund Balance$157,865$169,954▲ $12,089

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,551$71,739$120,290
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Debra SmithChief Executive OfficerFT$47,521$47,521

Board Members and Trustees

NameTitle
Gary OwensVice Chairperson
Robert PorcelanBoard Member
Susan DiorioBoard Member
Lucinda LaliberteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$502,624
Program Service Revenue
$21,152
Investment Income
$412
Other Revenue
$0
All Other Contributions
$13,126
Change in Net Assets
$-16,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$356,969
Other Expenses$183,263
Total Fundraising Expense$3,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$256,701$11,838-$268,539
Current Officers, Directors, Trustees, and Key Employees$11,880$33,265$2,376$47,521
Payroll Taxes$25,225$4,236$223$29,684
Fees for Services Other-$21,658-$21,658
Insurance$16,661$2,798$147$19,606
Occupancy$13,253$2,226$117$15,596
Depreciation Depletion$9,012$1,513$80$10,605
Pension Plan Contributions$7,064--$7,064
Travel$4,488$754$39$5,281
Other Expenses$4,211$382$19$4,612
Other Employee Benefits$4,161--$4,161
Fees for Services Accounting-$4,145-$4,145
Office Expenses-$4,002-$4,002
Interest$1,867$314$16$2,197
Advertising-$1,971-$1,971
All Other Expenses-$793$100$893
Total Functional Expenses$442,546$94,335$3,351$540,232
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
Yes
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, Part VI, Section B, Line 11B

“Prior to filing, the board of directors reviews the 990 in draft form and votes to approve it for filing.”

Form 990, Part VI, Section B, Line 15A

“The board of directors annually determine and vote on reasonable compensation of the executive director.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Special Recreation Services Inc
EIN
46-2582703
Phone
5709727949
Address
1076 WASHINGTON BLVD, BANGOR, PA 18013

Signing Officer

Name
Debra Smith
Title
Chief Executive Officer
Phone
5709727949
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Debra Smith
Formed
2013
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
4
Employees
20
Volunteers
18

Preparer

Firm
Campbell Rappold & Yurasits Llp
Address
1033 S CEDAR CREST BLVD, ALLENTOWN, PA 18103-5443
Preparer
Jason L Serfass CPA
Phone
6104357489
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The accounting standard for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefits from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions inclulde tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or liabilities recorded for the fiscal years ended december 31, 2024 and 2023.”

Raw XML AppendixShowing 400 of 411 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.

Path#Value
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0138266
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0412
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0419
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0554467
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0447959
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0349413
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0177798
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02040287
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0412
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0419
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IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02178553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0609582
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0220627
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt071739
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLULDE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR LIABILITIES RECORDED FOR THE FISCAL YEARS ENDED DECEMBER 31, 2024 AND 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS THE 990 IN DRAFT FORM AND VOTES TO APPROVE IT FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ANNUALLY DETERMINE AND VOTE ON REASONABLE COMPENSATION OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2C
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IRS990/TerminateOperationsInd00
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IRS990/USAddress/AddressLine1Txt01076 WASHINGTON BLVD
IRS990/USAddress/CityNm0BANGOR
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IRS990/WebsiteAddressTxt0WWW.SPECIALRECREATIONSERVICES.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBRA SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHIEF EXECUTIVE OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum05709727949
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL RECREATION SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0462582703
ReturnHeader/Filer/PhoneNum05709727949
ReturnHeader/Filer/USAddress/AddressLine1Txt01076 WASHINGTON BLVD
ReturnHeader/Filer/USAddress/CityNm0BANGOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0231386942
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAMPBELL RAPPOLD & YURASITS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01033 S CEDAR CREST BLVD

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