Civic Intelligence

Special Kids Inc.

990 • Fiscal year 2019 • EIN 62-1718638

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 30, 2020

2132 E Main StreetMurfreesboro, TN 37130

(615) 893-4565

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.05x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

26th percentile

0.06x

Higher debt load relative to revenue than 26% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

80th percentile

22%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

35th percentile

$88,609

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

83rd percentile

21%

Faster asset growth than 83% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

79th percentile

22%

Faster revenue growth than 79% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,139,328

Up $887,755 (+21%) from 2018

Net Assets

Up

$4,901,646

Up $1,053,928 (+27%) from 2018

Liabilities

Down

$237,682

Down $166,173 (-41%) from 2018

Revenue

Up

$4,105,738

Up $726,974 (+22%) from 2018

Expenses

Up

$3,182,319

Up $98,242 (+3.2%) from 2018

Net Income

Up

$923,419

Up $628,732 (+213%) from 2018

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $697,638Liabilities 2010: $133,092Net Assets 2010: $564,5462010Assets 2011: $789,806Liabilities 2011: $162,780Net Assets 2011: $627,0262011Assets 2012: $939,808Liabilities 2012: $61,573Net Assets 2012: $878,2352012Assets 2013: $2,957,450Liabilities 2013: $30,324Net Assets 2013: $2,927,1262013Assets 2014: $3,261,568Liabilities 2014: $82,987Net Assets 2014: $3,178,5812014Assets 2015: $3,447,878Liabilities 2015: $238,524Net Assets 2015: $3,209,3542015Assets 2016: $3,417,689Liabilities 2016: $309,414Net Assets 2016: $3,108,2752016Assets 2017: $3,899,741Liabilities 2017: $274,894Net Assets 2017: $3,624,8472017Assets 2018: $4,251,573Liabilities 2018: $403,855Net Assets 2018: $3,847,7182018Assets 2019: $5,139,328Liabilities 2019: $237,682Net Assets 2019: $4,901,6462019Assets 2020: $6,382,729Liabilities 2020: $413,574Net Assets 2020: $5,969,1552020Assets 2021: $7,931,360Liabilities 2021: $269,014Net Assets 2021: $7,662,3462021Assets 2022: $7,779,652Liabilities 2022: $292,541Net Assets 2022: $7,487,1112022Assets 2023: $7,043,342Liabilities 2023: $348,700Net Assets 2023: $6,694,6422023Assets 2024: $7,059,340Liabilities 2024: $344,925Net Assets 2024: $6,714,4152024

Highlighted filing

2019

Assets$5,139,328
Liabilities$237,682
Net Assets$4,901,646

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,583,4092010Expenses 2011: $1,500,0962011Expenses 2012: $1,627,8262012Revenue 2013: $3,798,426Expenses 2013: $1,756,716Net Income 2013: $2,041,7102013Revenue 2014: $2,311,595Expenses 2014: $2,058,829Net Income 2014: $252,7662014Revenue 2015: $2,789,437Expenses 2015: $2,754,572Net Income 2015: $34,8652015Revenue 2016: $3,130,401Expenses 2016: $3,229,485Net Income 2016: -$99,0842016Revenue 2017: $4,088,481Expenses 2017: $3,588,552Net Income 2017: $499,9292017Revenue 2018: $3,378,764Expenses 2018: $3,084,077Net Income 2018: $294,6872018Revenue 2019: $4,105,738Expenses 2019: $3,182,319Net Income 2019: $923,4192019Revenue 2020: $3,905,208Expenses 2020: $2,907,608Net Income 2020: $997,6002020Revenue 2021: $4,750,010Expenses 2021: $3,147,401Net Income 2021: $1,602,6092021Revenue 2022: $3,860,384Expenses 2022: $3,633,164Net Income 2022: $227,2202022Revenue 2023: $3,197,795Expenses 2023: $4,244,587Net Income 2023: -$1,046,7922023Revenue 2024: $3,433,755Expenses 2024: $3,613,897Net Income 2024: -$180,1422024

Highlighted filing

2019

Revenue$4,105,738
Expenses$3,182,319
Net Income$923,419
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 30, 2020
Return Version
2019v5.1
Gross Receipts
$4,289,333
Mission and Program Overview

Mission

Provide therapeutic rehabilitation and professional nursing services to children with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,528,784$2,422,864▼ $105,920
Investments Other Securities$678,204$1,595,964▲ $917,760
Cash and Non-Interest-Bearing Accounts$702,071$418,391▼ $283,680
Savings and Temporary Cash Investments$55,121$347,024▲ $291,903
Pledges and Grants Receivable$26,202$127,766▲ $101,564
Accounts Receivable$159,625$112,332▼ $47,293
Investments in Publicly Traded Securities$52,600$73,901▲ $21,301
Prepaid Expenses and Deferred Charges$48,966$41,086▼ $7,880
Total Assets$4,251,573$5,139,328▲ $887,755
Liabilities
Accounts Payable and Accrued Expenses$169,999$177,117▲ $7,118
Mortgage Notes Payable Secured by Investment Property$75,391--
Deferred Revenue$158,465$60,565▼ $97,900
Total Liabilities$403,855$237,682▼ $166,173
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,922,014$3,324,129▲ $402,115
Net Assets With Donor Restrictions$925,704$1,577,517▲ $651,813
Total Net Assets Fund Balance$3,847,718$4,901,646▲ $1,053,928
Total Liabilities and Net Assets / Fund Balance$4,251,573$5,139,328▲ $887,755

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,754,893$465,544$2,220,437
Equipment$130,747$276,784$407,531
Land$358,340-$358,340
Leasehold Improvements$158,923$20,126$179,049
Other Land Buildings$19,961$115,597$135,558
Other Securities$278,217--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$678,204$474,498▲ $171,301-$1,317,747
2018$347,820$372,435▼ $38,310-$678,204
2017$15,134$305,438▲ $28,621-$347,820
2016-$14,791▲ $365-$15,134
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chris TrueloveExecutive DirectorFT$88,609$88,609

Board Members and Trustees

NameTitle
Charlie YatesChair
Mary E PolkDirector and Chair Elect
Angie KleinauDirector
Ben H Mcfarlin JrDirector
Beverly DavisDirector
Charlene JonesDirector
Craig ConyersDirector
Greg ArnoldDirector
Greg CookeDirector
Rick ThigpenDirector
Carrie M GoodwinDirector and Co-founder
Elizabeth SmithDirector and Historian
Mack BarrettDirector and Parliamentarian
Emily PeggSecretary
A J GoodwinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,688,226
Program Service Revenue
$2,112,787
Investment Income
$43,243
Other Revenue
$261,482
All Other Contributions
$1,396,204
Change in Net Assets
$923,419

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded115$80,800Selling Price
Other Non Cash Contri Table6$2,400Selling Price
Other Non Cash Contri Table1$1,278Selling Price
Other Non Cash Contri Table1$500Selling Price
Total Noncash Contributions123$84,978-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,099,482
Revenue Not Reported on Financial Statements
$6,256
Revenue Not Reported on Form 990
$133,135
Total Revenue per Audited Statements
$4,232,617
Total Revenue per Form 990
$4,105,738
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,655,092
Other Expenses$527,227
Total Fundraising Expense$508,120
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,751,351$134,719$359,252$2,245,322
Payroll Taxes$134,835$10,372$27,658$172,865
Other Employee Benefits$115,671$8,898$23,727$148,296
Depreciation Depletion$108,455$8,343$22,247$139,045
Current Officers, Directors, Trustees, and Key Employees$69,115$5,317$14,177$88,609
Other Expenses$52,169$4,013$10,701$66,883
Insurance$46,601$3,585$9,559$59,745
Occupancy$21,788$4,015$4,469$30,272
Fees for Services Other$9,368$18,126-$27,494
All Other Expenses$22,906$852$2,488$26,246
Office Expenses$17,961$1,382$3,683$23,026
Fees for Services Accounting-$14,740-$14,740
Advertising--$9,391$9,391
Fees for Service Investment Mgmnt Fees-$6,256-$6,256
Conferences and Meetings--$3,072$3,072
Travel$1,608$124$330$2,062
Interest-$784-$784
Total Functional Expenses$2,446,160$228,039$508,120$3,182,319

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,182,319
Total Expenses per Audited Statements$3,178,689
Expenses per Audited Statements$3,176,063
Expenses Not Reported on Financial Statements$6,256
Expenses Not Reported on Form 990$2,626
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$438,821
Fundraising Direct Expenses$178,469
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
15k$266,237$266,237$88,517$177,720
Banquet$162,921$162,921$8,223$154,698
Total Events$525,755$525,755$160,058$365,697
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Carrie goodwin is the mother of a j goodwin.angie kleinau and ben hall mcfarlin are sister and brother.angie kleinau is the mother of carrie goodwin.

Form 990 governing body review Part VI line 11

The board of directors approves the 990 before it is filed.

Conflict of interest policy compliance Part VI line 12C

The board complies with its pre-established conflict of interest policy. All board members must disclose any relationships that may conflict with the organization.

CEO executive director top management comp Part VI line 15A

Governing body approves salary and salary changes for the executive director.

Other officer or key employee compensation Part VI line 15B

Governing body approves salary and salary changes for all key employee compensation.

Governing documents etc available to public Part VI line 19

Annual reports and charitable solicitations are available to the public.

Filing and Contact Details

Filer

Filer Name
Special Kids Inc
EIN
62-1718638
Address
2132 E MAIN STREET, MURFREESBORO, TN 37130

Signing Officer

Name
Chris Truelove
Title
Executive Direc
Phone
6158901003
Signed
2020-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Truelove
Formed
1998
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
15
Employees
131
Volunteers
944

Preparer

Firm
H A Beasley and Company PLLC
Address
111 MTCS Drive, Murfreesboro, TN 37129
Preparer
Bryan Blair
Phone
6158955675
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR AND PARLIAMENTARIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR AND CO-FOUNDER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR AND CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AND HISTORIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
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IRS990/InsuranceGrp/ManagementAndGeneralAmt03585
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IRS990/InsuranceGrp/TotalAmt059745
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IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0115671
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0148296
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IRS990/OtherExpensesGrp/Desc2SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
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IRS990/OtherExpensesGrp/FundraisingAmt16471
IRS990/OtherExpensesGrp/FundraisingAmt210701
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04086
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IRS990/OtherExpensesGrp/ProgramServicesAmt19668
IRS990/OtherExpensesGrp/ProgramServicesAmt231548
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IRS990/OtherExpensesGrp/TotalAmt19668
IRS990/OtherExpensesGrp/TotalAmt240446
IRS990/OtherExpensesGrp/TotalAmt366883
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01751351
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0134835
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0818035
IRS990/ProgSrvcAccomActy3Grp/Desc0CAMPABILITY - SEVEN WEEK DAY CAMP THAT ENCOURAGES CAMPERS, CHILDREN AND YOUTH AGES 6-25, TO PARTICIPATE IN AN INTERACTIVE, SOCIAL, AND FUN ENVIRONMENT.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt061721
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IRS990/PYContributionsGrantsAmt01213421
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0476928
IRS990/PYOtherRevenueAmt0203834
IRS990/PYProgramServiceRevenueAmt01924939
IRS990/PYRevenuesLessExpensesAmt0294687
IRS990/PYSalariesCompEmpBnftPaidAmt02607149
IRS990/PYTotalExpensesAmt03084077
IRS990/PYTotalRevenueAmt03378764
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0923419
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RevenueAmt01233031
IRS990/SavingsAndTempCashInvstGrp/BOYAmt055121
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0347024
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt064829
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt043776
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt064584
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt046856
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt032312
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0252357
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02271488
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01734352
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01926972
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01273094
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01361045

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.06$0.34$6.71$3.43$3.61$0.18
2023Detailed filing. Detailed filing data is available for this year.$7.04$0.35$6.69$3.20$4.24$1.05
2022Detailed filing. Detailed filing data is available for this year.$7.78$0.29$7.49$3.86$3.63$0.23
2021Detailed filing. Detailed filing data is available for this year.$7.93$0.27$7.66$4.75$3.15$1.60
2020Detailed filing. Detailed filing data is available for this year.$6.38$0.41$5.97$3.91$2.91$1.00
2019Detailed filing. Detailed filing data is available for this year.$5.14$0.24$4.90$4.11$3.18$0.92
2018Detailed filing. Detailed filing data is available for this year.$4.25$0.40$3.85$3.38$3.08$0.29
2017Detailed filing. Detailed filing data is available for this year.$3.90$0.27$3.62$4.09$3.59$0.50
2016Detailed filing. Detailed filing data is available for this year.$3.42$0.31$3.11$3.13$3.23$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.45$0.24$3.21$2.79$2.75$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.26$0.08$3.18$2.31$2.06$0.25
2013Detailed filing. Detailed filing data is available for this year.$2.96$0.03$2.93$3.80$1.76$2.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.06$0.88$1.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.16$0.63$1.50
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.13$0.56$1.58