Civic Intelligence

Special Opportunity Center

EIN 74-1460967 • 501(c)3 • Kerrville, TX

Profile

. The Special Opportunity Center is committed to providing support and services to people with intellectual and developmental disabilities and their families. We do this to help them remain in Kerrville and the surrounding communities.

200 South Lemos StreetKerrville, TX 78028

n/A

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M 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

64th percentile

9.6%

Faster asset growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-6.7%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,232,311

Up $107,475 (+9.6%) from 2023

Liabilities

Down

$5,221

Down $25 (-0.5%) from 2023

Net Assets

Up

$1,227,090

Up $107,500 (+9.6%) from 2023

Revenue

Down

$121,581

Down $8,690 (-6.7%) from 2023

Expenses

Down

$73,130

Down $25,503 (-26%) from 2023

Net Income

Up

$48,451

Up $16,813 (+53%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $742,095Liabilities 2010: $6,066Net Assets 2010: $736,0292010Assets 2011: $734,321Liabilities 2011: $5,224Net Assets 2011: $729,0972011Assets 2012: $757,416Liabilities 2012: $5,475Net Assets 2012: $751,9412012Assets 2013: $795,635Liabilities 2013: $5,189Net Assets 2013: $790,4462013Assets 2014: $793,548Liabilities 2014: $5,063Net Assets 2014: $788,4852014Assets 2015: $848,141Liabilities 2015: $5,109Net Assets 2015: $843,0322015Assets 2016: $870,754Liabilities 2016: $5,063Net Assets 2016: $865,6912016Assets 2017: $937,616Liabilities 2017: $5,057Net Assets 2017: $932,5592017Assets 2018: $884,563Liabilities 2018: $5,075Net Assets 2018: $879,4882018Assets 2019: $974,172Liabilities 2019: $5,062Net Assets 2019: $969,1102019Assets 2020: $1,057,992Liabilities 2020: $13,533Net Assets 2020: $1,044,4592020Assets 2021: $1,150,739Liabilities 2021: $5,051Net Assets 2021: $1,145,6882021Assets 2022: $1,007,670Liabilities 2022: $5,073Net Assets 2022: $1,002,5972022Assets 2023: $1,124,836Liabilities 2023: $5,246Net Assets 2023: $1,119,5902023Assets 2024: $1,232,311Liabilities 2024: $5,221Net Assets 2024: $1,227,0902024

Highlighted filing

2024

Assets$1,232,311
Liabilities$5,221
Net Assets$1,227,090

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2010: $51,2012010Expenses 2011: $54,9892011Expenses 2012: $54,1392012Revenue 2013: $94,917Expenses 2013: $88,034Net Income 2013: $6,8832013Revenue 2014: $51,110Expenses 2014: $56,421Net Income 2014: -$5,3112014Revenue 2015: $139,047Expenses 2015: $52,974Net Income 2015: $86,0732015Revenue 2016: $49,715Expenses 2016: $51,753Net Income 2016: -$2,0382016Revenue 2017: $64,630Expenses 2017: $51,510Net Income 2017: $13,1202017Revenue 2018: $68,901Expenses 2018: $49,964Net Income 2018: $18,9372018Revenue 2019: $59,190Expenses 2019: $54,881Net Income 2019: $4,3092019Revenue 2020: $65,590Expenses 2020: $39,197Net Income 2020: $26,3932020Revenue 2021: $89,231Expenses 2021: $59,310Net Income 2021: $29,9212021Revenue 2022: $58,202Expenses 2022: $49,434Net Income 2022: $8,7682022Revenue 2023: $130,271Expenses 2023: $98,633Net Income 2023: $31,6382023Revenue 2024: $121,581Expenses 2024: $73,130Net Income 2024: $48,4512024

Highlighted filing

2024

Revenue$121,581
Expenses$73,130
Net Income$48,451

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.01$1.23$0.12$0.07$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.01$1.12$0.13$0.10$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.01$1.00$0.06$0.05$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.01$1.15$0.09$0.06$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.01$1.04$0.07$0.04$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.01$0.97$0.06$0.05$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.01$0.88$0.07$0.05$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.01$0.93$0.06$0.05$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.01$0.87$0.05$0.05$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.14$0.05$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.01$0.79$0.05$0.06$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.79$0.09$0.09$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.01$0.75$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.01$0.73$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.01$0.74$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 23, 2025
Return Version
2024v5.2
Gross Receipts
$131,793
Mission and Program Overview

Mission

. The Special Opportunity Center is committed to providing support and services to people with intellectual and developmental disabilities and their families. We do this to help them remain in Kerrville and the surrounding communities.

The special opportunity center is committed to providing support and services to people with intellectual and developmental disabilities and their families. We do this to help remain in kerrville and the surrounding communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$909,335$1,012,895▲ $103,560
Land, Buildings, and Equipment, Net$169,555$172,347▲ $2,792
Cash and Non-Interest-Bearing Accounts$35,911$37,022▲ $1,111
Savings and Temporary Cash Investments$10,035$10,047▲ $12
Total Assets$1,124,836$1,232,311▲ $107,475
Liabilities
Accounts Payable and Accrued Expenses$5,246$5,221▼ $25
Total Liabilities$5,246$5,221▼ $25
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,119,590$1,227,090▲ $107,500
Total Net Assets Fund Balance$1,119,590$1,227,090▲ $107,500
Total Liabilities and Net Assets / Fund Balance$1,124,836$1,232,311▲ $107,475

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$172,347$332,890$505,237

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$5,000---$5,000
2023$5,000---$5,000
2022$5,000---$5,000
2021$5,000---$5,000
2020$5,000---$5,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brittany LehmannPresident
Adria WhelanVice President
Emily PhillipsBoard Member
John Fleckenstein JrBoard Member
Lori LongBoard Member
Pam MatthewsBoard Member
Denee NelsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,270
Program Service Revenue
$675
Investment Income
$69,797
Other Revenue
$13,839
All Other Contributions
$20,270
Change in Net Assets
$48,451
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,130
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$39,241--$39,241
Depreciation Depletion$8,608--$8,608
Insurance-$6,618-$6,618
Fees for Services Accounting-$4,255-$4,255
Other Expenses$1,280$1,561-$1,561
Office Expenses-$867-$867
Fees for Service Investment Mgmnt Fees-$314-$314
Total Functional Expenses$58,234$14,896$0$73,130
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,609
Fundraising Direct Expenses$10,212
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Toss Like a Boss$39,609$22,609$5,665$16,944
Total Events$39,609$22,609$10,212$12,397
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
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
No
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 form 990 the board of directors recieves a draft copy of the form 990 to review and discuss. The board either approves the 990 in its current condition or requests changes. Once appropriate changes are made the board reviews the revised form 990. Once the form is approved by all board members the form is signed and filed.

Form 990, Part VI, Section C, Line 19

All governing documents and policies are made available upon request of any donor or grant institution. The records are available at the opportunity center at 200 s lemos street kerrville, tx.

Filing and Contact Details

Filer

Filer Name
Special Opportunity Center
EIN
74-1460967
Phone
8308964606
Address
200 SOUTH LEMOS STREET, KERRVILLE, TX 78028

Signing Officer

Name
Denee Nelson
Title
Treasurer
Phone
8308694606
Signed
2025-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Denee Nelson
Formed
1982
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Massey Itschner & Co Pc
Address
820 MAIN STREET SUITE 101, KERRVILLE, TX 78028
Preparer
Casey T Mikeska
Phone
8302575330
Raw XML Appendix386 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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IRS990/SavingsAndTempCashInvstGrp/EOYAmt010047
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0172347
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0332890
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0505237
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0172347
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt017000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt017000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt010212
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TOSS LIKE A BOSS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt02047
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02047
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039609
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039609
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt022609
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022609
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt012397
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05665
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05665
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt02500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt02500
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING THE FORM 990 THE BOARD OF DIRECTORS RECIEVES A DRAFT COPY OF THE FORM 990 TO REVIEW AND DISCUSS. THE BOARD EITHER APPROVES THE 990 IN ITS CURRENT CONDITION OR REQUESTS CHANGES. ONCE APPROPRIATE CHANGES ARE MADE THE BOARD REVIEWS THE REVISED FORM 990. ONCE THE FORM IS APPROVED BY ALL BOARD MEMBERS THE FORM IS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL GOVERNING DOCUMENTS AND POLICIES ARE MADE AVAILABLE UPON REQUEST OF ANY DONOR OR GRANT INSTITUTION. THE RECORDS ARE AVAILABLE AT THE OPPORTUNITY CENTER AT 200 S LEMOS STREET KERRVILLE, TX.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01124836
IRS990/TotalAssetsEOYAmt01232311
IRS990/TotalAssetsGrp/BOYAmt01124836
IRS990/TotalAssetsGrp/EOYAmt01232311
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt037270
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014896
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt058234
IRS990/TotalFunctionalExpensesGrp/TotalAmt073130
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05246
IRS990/TotalLiabilitiesEOYAmt05221
IRS990/TotalLiabilitiesGrp/BOYAmt05246
IRS990/TotalLiabilitiesGrp/EOYAmt05221
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01119590
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01227090
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt058234
IRS990/TotalProgramServiceRevenueAmt0675
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt082194
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0121581
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01124836
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01232311
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0200 SOUTH LEMOS STREET
IRS990/USAddress/CityNm0KERRVILLE
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078028
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DENEE NELSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08308694606
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL OPPORTUNITY CENTER
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0741460967
ReturnHeader/Filer/PhoneNum08308964606
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 SOUTH LEMOS STREET
ReturnHeader/Filer/USAddress/CityNm0KERRVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078028
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0742752212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MASSEY ITSCHNER & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0820 MAIN STREET SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KERRVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078028
ReturnHeader/PreparerPersonGrp/PhoneNum08302575330
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASEY T MIKESKA
ReturnHeader/ReturnTs02025-10-23T11:49:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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