Civic Intelligence

Special Kidsspecial Families Inc

EIN 84-1476535 • 501(c)3 • Colorado Springs, CO

Profile

Promote, strengthen, and support individuals with disabilities and their families. Our purpose is to provide support services to families who have a family member with a disability in a manner that provides opportunity to those in need with limited resources.

1915 Aerotech Dr 100Colorado Springs, CO 80916

www.sksfcolorado.org

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.24x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.10x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

28th percentile

-3.6%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$147,280

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

10th percentile

-13%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

0.3%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$3,739,293

Down $552,850 (-13%) from 2023

Liabilities

Down

$883,082

Down $227,172 (-20%) from 2023

Net Assets

Down

$2,856,211

Down $325,678 (-10%) from 2023

Revenue

Up

$9,037,861

Up $25,288 (+0.3%) from 2023

Expenses

Up

$9,363,539

Up $347,041 (+3.8%) from 2023

Net Income

Down

-$325,678

Down $321,753 (-8198%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $464,798Liabilities 2010: $164,714Net Assets 2010: $300,0842010Assets 2011: $568,748Liabilities 2011: $254,375Net Assets 2011: $314,3732011Assets 2012: $701,316Liabilities 2012: $267,005Net Assets 2012: $434,3112012Assets 2013: $823,441Liabilities 2013: $355,821Net Assets 2013: $467,6202013Assets 2014: $1,237,208Liabilities 2014: $374,132Net Assets 2014: $863,0762014Assets 2015: $1,270,162Liabilities 2015: $352,317Net Assets 2015: $917,8452015Assets 2016: $1,392,399Liabilities 2016: $336,599Net Assets 2016: $1,055,8002016Assets 2017: $1,607,783Liabilities 2017: $386,622Net Assets 2017: $1,221,1612017Assets 2018: $1,831,793Liabilities 2018: $523,779Net Assets 2018: $1,308,0142018Assets 2019: $2,156,042Liabilities 2019: $550,108Net Assets 2019: $1,605,9342019Assets 2020: $2,923,438Liabilities 2020: $532,767Net Assets 2020: $2,390,6712020Assets 2021: $3,295,295Liabilities 2021: $563,653Net Assets 2021: $2,731,6422021Assets 2022: $4,699,820Liabilities 2022: $1,514,006Net Assets 2022: $3,185,8142022Assets 2023: $4,292,143Liabilities 2023: $1,110,254Net Assets 2023: $3,181,8892023Assets 2024: $3,739,293Liabilities 2024: $883,082Net Assets 2024: $2,856,2112024

Highlighted filing

2024

Assets$3,739,293
Liabilities$883,082
Net Assets$2,856,211

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $2,672,4252010Expenses 2011: $3,630,7422011Expenses 2012: $4,315,9912012Revenue 2013: $4,523,225Expenses 2013: $4,489,916Net Income 2013: $33,3092013Revenue 2014: $5,325,818Expenses 2014: $4,930,365Net Income 2014: $395,4532014Revenue 2015: $5,110,728Expenses 2015: $5,055,959Net Income 2015: $54,7692015Revenue 2016: $5,416,851Expenses 2016: $5,278,895Net Income 2016: $137,9562016Revenue 2017: $5,590,357Expenses 2017: $5,424,996Net Income 2017: $165,3612017Revenue 2018: $6,398,573Expenses 2018: $6,311,720Net Income 2018: $86,8532018Revenue 2019: $7,452,829Expenses 2019: $7,154,908Net Income 2019: $297,9212019Revenue 2020: $8,009,412Expenses 2020: $7,224,675Net Income 2020: $784,7372020Revenue 2021: $8,051,036Expenses 2021: $7,710,065Net Income 2021: $340,9712021Revenue 2022: $9,339,757Expenses 2022: $8,885,585Net Income 2022: $454,1722022Revenue 2023: $9,012,573Expenses 2023: $9,016,498Net Income 2023: -$3,9252023Revenue 2024: $9,037,861Expenses 2024: $9,363,539Net Income 2024: -$325,6782024

Highlighted filing

2024

Revenue$9,037,861
Expenses$9,363,539
Net Income-$325,678

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.74$0.88$2.86$9.04$9.36$0.33
2023Summary only. Only limited summary data is available for this year.$4.29$1.11$3.18$9.01$9.02$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.70$1.51$3.19$9.34$8.89$0.45
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.56$2.73$8.05$7.71$0.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.92$0.53$2.39$8.01$7.22$0.78
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.55$1.61$7.45$7.15$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.83$0.52$1.31$6.40$6.31$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.39$1.22$5.59$5.42$0.17
2016Summary only. Only limited summary data is available for this year.$1.39$0.34$1.06$5.42$5.28$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.27$0.35$0.92$5.11$5.06$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.37$0.86$5.33$4.93$0.40
2013Summary only. Only limited summary data is available for this year.$0.82$0.36$0.47$4.52$4.49$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.27$0.43$4.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.25$0.31$3.63
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.46$0.16$0.30$2.67
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 6, 2025
Return Version
2024v5.2
Gross Receipts
$9,121,455
Mission and Program Overview

Mission

Promote, strengthen, and support individuals with disabilities and their families and caregivers. Our purpose is to provide support services to families who have a family member with a disability in a manner that provides opportunity to those in need with limited resources. The vision is "Giving People in Need the Resources, Compassion and Freedom to Achieve the Life that Everyone Deserves".

Promote, strengthen, and support individuals with disabilities and their families and caregivers. Our purpose is to provide support services to families who have a family member with a disability in a manner that provides an opportunity to those in need with limited resources. The vision is "Giving People in Need the Resources, Compassion, and Freedom to Achieve the Life that Everyone Deserves".

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,371,899$1,617,775▲ $245,876
Accounts Receivable$908,405$920,155▲ $11,750
Savings and Temporary Cash Investments$629,331--
Land, Buildings, and Equipment, Net$682,628$612,182▼ $70,446
Pledges and Grants Receivable$132,506$163,398▲ $30,892
Prepaid Expenses and Deferred Charges$27,125$81,483▲ $54,358
Investments in Publicly Traded Securities-$26,889-
Total Assets$4,292,143$3,739,293▼ $552,850
Other Assets Total$540,249$317,411▼ $222,838
Liabilities
Accounts Payable and Accrued Expenses$562,008$527,847▼ $34,161
Other Liabilities$523,139$321,753▼ $201,386
Escrow Account Liability$25,107$33,482▲ $8,375
Total Liabilities$1,110,254$883,082▼ $227,172
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,049,383$2,692,813▼ $356,570
Net Assets With Donor Restrictions$132,506$163,398▲ $30,892
Total Net Assets Fund Balance$3,181,889$2,856,211▼ $325,678
Total Liabilities and Net Assets / Fund Balance$4,292,143$3,739,293▼ $552,850

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$272,534$122,925$395,459
Other Land Buildings$63,771$322,842$386,613
Land$242,236-$242,236
Equipment$33,641$100,790$134,431
Other Assets Org$304,521--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kevin PorterExecutive DirectorFT$136,347$10,933$147,280

Board Members and Trustees

NameTitle
Daniel FrasierPresident
Amber OsikaBoard Member
Ben BurlinsonBoard Member
Blake GrahamBoard Member
Kate SinghBoard Member
Katie MonsonBoard Member
Toni MajorSecretary
David ThorsbyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$632,604
Program Service Revenue
$8,343,121
Investment Income
$56,245
Other Revenue
$5,891
All Other Contributions
$557,966
Change in Net Assets
$-325,678

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
Other Non Cash Contri Table45$49,242Fair Value
Other Non Cash Contri Table89$22,412Fair Value
Clothing and Household Goods-$5,605Thrift Value
Total Noncash Contributions134$77,259-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,037,861
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$46,802
Total Revenue per Audited Statements
$9,084,663
Total Revenue per Form 990
$9,037,861
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,997,023
Salaries, Compensation, and Employee Benefits$3,366,516
Total Fundraising Expense$139,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,359,902$356,730$27,441$2,744,073
Occupancy$300,906$50,021-$350,927
Payroll Taxes$186,138$28,137$2,164$216,439
Other Employee Benefits$157,393$23,792$1,830$183,015
Current Officers, Directors, Trustees, and Key Employees$126,661$19,146$1,473$147,280
Office Expenses$40,195$23,532$77,259$140,986
Travel$118,309$9,902-$128,211
Insurance$111,599$13,755-$125,354
Fees for Services Other$55,953$18,706$27,138$101,797
Depreciation Depletion$76,258--$76,258
Pension Plan Contributions$65,110$9,842$757$75,709
Other Expenses$18,939$9,223$1,035$28,162
Information Technology$19,852$6,638-$26,490
Fees for Services Accounting-$23,075-$23,075
Advertising-$21,676-$21,676
Total Functional Expenses$8,602,122$622,320$139,097$9,363,539

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,410,341
Expenses per Audited Statements$9,363,539
Total Expenses per Form 990$9,363,539
Expenses Not Reported on Form 990$46,802
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$89,485
Fundraising Direct Expenses$83,594
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Night of Comedy$98,015$83,926$30,421$53,505
Bowl-a-Thon Fundraiser$12,695$5,109$11,701$-6,592
Total Events$111,160$89,485$83,594$5,891
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liabilities$321,753
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

Form 990, Part VI, Section B, line 11B

The Form 990 is provided to the Board of Directors for review prior to being filed.

Form 990, Part VI, Section B, line 12C

At the beginning of the year, all board members, in writing submit conflict of interest, and share the information amongst all board members. Staff are to report other outside employment when working outside the organization, for determination of possible conflict.

Form 990, Part VI, Section B, line 15

The Board evaluates the Executive Director annually, and any salary increases are determined by performance base. Executive Director evaluates key employees annually, and compensation is based on performance.

Form 990, Part VI, Section C, line 19

The Organization keeps documents required to be available for public inspection on hand at the office. The documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Special Kids-Special Families Inc
EIN
84-1476535
Phone
7194478983
Address
1915 Aerotech Dr 100, Colorado Springs, CO 80916

Signing Officer

Name
Kevin Porter
Title
Executive Director
Phone
7194478983
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Porter
Formed
1998
Legal Domicile
Co
Voting Board Members
8
Independent Board Members
8
Employees
76
Volunteers
85

Preparer

Firm
BiggsKofford PC
Address
1975 Research Pkwy Suite 255, Colorado Springs, CO 80920
Preparer
Tyler Atkins CPA
Phone
7195799090
Supplemental Narrative

Additional Explanations

Form 990 Part XII, Line 2C

The process for overseeing the audit and the selection committee has not changed from previous years.

Financial Statement Notes

Part IV, Line 2B:

The Organization holds monies as a representative payor for the personal needs of clients in the Host Home program. These funds are classified as agency deposits. The Social Security Administration requires that these monies be held in separate bank accounts for each individual.

Part X, Line 2:

The Organization evaluates the effect of uncertain tax positions, if any, and provides for those positions in accordance with the provisions of FASB ASC 450, Contingencies. No tax accrual for uncertain tax positions has been recorded as management believes there are no uncertain tax positions for the Organization.

Part XI, Line 2D - Other Adjustments:

Event costs included in revenue 46,802.

Part XII, Line 2D - Other Adjustments:

Event costs included in revenue 46,802.

Raw XML AppendixShowing 400 of 579 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.

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IRS990/ActivityOrMissionDesc0Promote, strengthen, and support individuals with disabilities and their families and caregivers. Our purpose is to provide support services to families who have a family member with a disability in a manner that provides an opportunity to those in need with limited resources. The vision is "Giving People in Need the Resources, Compassion, and Freedom to Achieve the Life that Everyone Deserves".
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IRS990/Desc0Host Home Adult Services (Residential Services) served 56 clients in 2024. This program was developed to provide adult services to young adults with disabilities who were in the foster care system having dual diagnosis of a developmental disability and behavioral health issues. This population of older foster youth are in need of specialized adult services. The program has, since 2011, assisted other adults in locating within the community of their choice. The host home provider's role is to oversee, supervise and aid the adult with disabilities to engage and connect in the community with activities and opportunities. The adults are residing in their own home settings under supervision or in a setting with the provider; and this is funded through the Medicaid Disability Waiver system. This program continues to grow as it is serving individuals in a supported and caring manner. The case management services include 24-hour crisis intervention trainings, respite services, representative payee services, and oversight of the progression of the client's life goals.
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IRS990/Form990PartVIISectionAGrp/PersonNm1Toni Major
IRS990/Form990PartVIISectionAGrp/PersonNm2David Thorsby
IRS990/Form990PartVIISectionAGrp/PersonNm3Amber Osika
IRS990/Form990PartVIISectionAGrp/PersonNm4Ben Burlinson
IRS990/Form990PartVIISectionAGrp/PersonNm5Blake Graham
IRS990/Form990PartVIISectionAGrp/PersonNm6Kate Singh
IRS990/Form990PartVIISectionAGrp/PersonNm7Katie Monson
IRS990/Form990PartVIISectionAGrp/PersonNm8Kevin Porter
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
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IRS990/MissionDesc0Promote, strengthen, and support individuals with disabilities and their families and caregivers. Our purpose is to provide support services to families who have a family member with a disability in a manner that provides opportunity to those in need with limited resources. The vision is "Giving People in Need the Resources, Compassion and Freedom to Achieve the Life that Everyone Deserves".
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IRS990/PrincipalOfficerNm0Kevin Porter
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IRS990/ProgramServiceRevenueGrp/Desc4Zach's Place
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IRS990/ProgSrvcAccomActy2Grp/Desc0Child Placement Agency Services served 99 youth in the foster care program in 2024. The foster care program became licensed by the State of Colorado in 2002. A request by El Paso County Department of Human Services was to develop a foster home network with the skill and capacity to work with youth with developmental disabilities. Since that time, other children with unique situations, especially youth with LGTBQ needs, are currently being addressed in some of the home settings. The locations of foster homes are throughout EL Paso, Teller, and the Denver Metro area. Referrals are received throughout the State. Family resource homes provide respite care to youth from birth families to other foster homes. In late 2021, the family resource homes began accepting referrals for youth in need of foster care through behavioral health referrals. These services have also expanded to include active involvement as a resource provider for the Colorado Crisis System. This system is designed to address the crisis needs of youth who are at risk of hospitalization. Respite care then becomes an alternative to out of home care. In addition, the program is an approved provider for services under the youth Medicaid Waiver systems for the Children's Habilitation Residential Program (CHRP) and the children's Extensive Waiver Program. The services include placement, respite care, mentoring and community connections; all aimed to support the family and youth. Families are receiving training in the areas of crisis intervention, trauma, diverse populations and working with various systems of care. In 2024 the program had more than 38 foster home and family resource homes.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Adult Services served 93 clients in 2024. The adult day services program provides community- and facility-based programming for adults with disability, age's 18-seniors. The program allows the individuals to plan a schedule to have one or both options. Individuals can attend classes in the facility on one day and then choose to have community activities on the following day. The individuals served have a direct care provider who is trained to administer medications and attend to other medical needs. The Licensed Professional nurse trains the direct care staff, and furthermore offers classes to the community providers in need of Qualified Medication Administration Program. Care plans are created by the program nurse, who maintains close communication with parents/caregivers of the clients to ensure that support can be infused into the daily care, such as specialized diets, g-tube feedings, and adaptive equipment. The facility classes include yoga, current news discussions, themed activities, recreation, music and the arts. Infused in the program is the horticulture experience of the outdoor garden. The creation of the garden offers a haven for clients and the opportunity to have adaptable equipment to engage in the seeding, growing, tending and harvesting of the produce. Sensory activities such as digging in the soil, touching the plants, empowers clients to have direct experience. The program has been fortunate to have received various local and state grant funding to support this project. Additionally, the horticulturist is also a clinician in the community who specializes in working with people with disabilities. The community-based program allows adults to engage in recreation within the community. The community-based program had been limited in clients being able to participate in the community. The program leadership have work diligently to increase community opportunities and lengthen the time in the community with a future goal of re-establishing the amount of time and involvement in the community. Two additional programs added to adult day services in the Building Connection. This group meets weekly to participate in relationship building activities to tackle social isolation and loneliness for clients. The success is that the group has full participation. A monthly caregiver support event occurs on weekends to further address social connections with fun themes; and give the parent/caregiver a chance to have a break. This program is well attended with an occasional wait list. In November 2021, the adult day program was approved to provide home care services to clients in the community. This program is currently under process for attending to clients in their own home. This program allows a continuum of care support to individuals with disabilities.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Zach's Place is a licensed care center that provides services to children ages 2 to 21, many of whom have developmental disabilities. We opened our doors in June of 1999. Children are provided with life skills education, develop critical safety skills, and are immersed in community inclusion activities. Families who enroll in the program schedule the care they need, including before and after school, weekdays, evenings, weekends, and overnight care. We are available 24/7. Approximately 50% of the care we provide is paid for using an 'ability to pay' fee schedule, which averages $4.46 per hour despite actual costs of $30 per hour. Among our families served, 60% are low income by HUD standards (38% have a household income of less than $30,000 with 35% earning between $30,000-$59,000 per year) and 33% are single parents. Zach's Place transports children to community-based activities and offers before- and after-school transportation, which assists working parents whose children need specialized after care. The school busing systems in the various school districts often do not suffice and many of the children in our program attend schools that are far from our facility. Therefore, to help these families, we provide as many transportation services as we can. There currently exists a wait list for individuals requesting transportation.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1The Behavioral Health program serves the mental health needs of underserved individuals and families, including those without insurance coverage for mental health services, those who can't leave their homes to access services (due to disability, lack of accessible transportation, or caregiving for a person with a disability), and those living in underserved areas. We were approved as a provider by the state's Regional Accountable Entity (RAE) in 2019 to offer counseling and specialized therapy to change behaviors, thoughts, emotions and how people see and understand situations. Our behavioral health team will consider physical, behavioral and emotional aspects of and individual's health and help determine a course of action that is best. Our team is also a CORE services provider for El Paso County DHS, offering family preservation, advocacy and supervised visits to at-risk individuals and their families.
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