CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC (EIN 59-3705979)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2022-11-22
IRS object ID: 202203269349300605
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-22T08:12:50-06:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	560574444	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CHERRY BEKAERT LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	401 EAST JACKSON ST SUITE 1200	AddressLine1Txt
City	TAMPA	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33602	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	593705979	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE CENTER FOR SPECIAL NEEDS TRUST	BusinessNameLine1Txt
Business Name Line2	ADMINISTRATION INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	CENT	BusinessNameControlTxt
Phone	7278944489	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4912 CREEKSIDE DRIVE	AddressLine1Txt
City	CLEARWATER	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	337604019	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHELLE DIEBERT	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7278944489	PhoneNum
Signature	2022-11-14	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	MICHELLE	PersonFirstNm
Person Last	DIEBERT	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	AMANDA ADAMS	PreparerPersonNm
PTIN	P00748038	PTIN
Phone	8132511010	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHELLE DIEBERT	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4912 CREEKSIDE DRIVE	AddressLine1Txt
City	CLEARWATER	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	337604019	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,035,526	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.CENTERTRUST.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2000	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION, INC. (THE CENTER) PROVIDES SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. EVERY TRUST MUST BE APPROVED BY THE GOVERNMENT AGENCY ADMINISTERING THE TRUST BENEFICIARY'S PUBLIC ASSISTANCE PROGRAM. ALTHOUGH THESE AGENCIES OVERSEE SPECIAL NEEDS TRUSTS, THE CENTER RELIEVES THEM OF THE BURDEN OF DAY-TO-DAY ADMINISTRATION OF THE TRUSTS' FUNDING, COMPLIANCE AND OTHER REQUIREMENTS. THIS IS ACCOMPLISHED BY ADMINISTERING THE TRUSTS ACCORDING TO THE STRICT GUIDELINES UNDER MEDICAID LAW AND THE INVESTMENT OF TRUST ASSETS IN THE BEST INTEREST OF THE TRUST BENEFICIARIES, WHILE DISBURSING FUNDS IN ACCORDANCE WITH MEDICAID PROGRAMS AND RULES, WHICH CAN VARY CONSIDERABLY FROM PROGRAM-TO-PROGRAM AND STATE-TO-STATE.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	38	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,392,357	PYContributionsGrantsAmt
CY Contributions Grants	$1,002,694	CYContributionsGrantsAmt
PY Program Service Revenue	$3,476,039	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,962,657	CYProgramServiceRevenueAmt
PY Investment Income	$6,763	PYInvestmentIncomeAmt
CY Investment Income	$10,397	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$59,778	CYOtherRevenueAmt
PY Total Revenue	$5,875,159	PYTotalRevenueAmt
CY Total Revenue	$5,035,526	CYTotalRevenueAmt
PY Grants And Similar Paid	$822,418	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$263,132	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,583,698	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,372,164	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,744,371	PYOtherExpensesAmt
CY Other Expenses	$2,321,278	CYOtherExpensesAmt
PY Total Expenses	$5,150,487	PYTotalExpensesAmt
CY Total Expenses	$3,956,574	CYTotalExpensesAmt
PY Revenues Less Expenses	$724,672	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,078,952	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,031,632	TotalAssetsBOYAmt
Total Assets EOY	$5,151,201	TotalAssetsEOYAmt
Total Liabilities BOY	$161,251	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$201,868	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,870,381	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$4,949,333	NetAssetsOrFundBalancesEOYAmt
Mission	TO OFFER SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,419,400	ExpenseAmt
Grant	$263,132	GrantAmt
Revenue	$3,962,657	RevenueAmt
Desc	PROVIDING SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. FOR 2021, THE CENTER ACCEPTED 163 NEW TRUSTS AND NOW HAS 2,293 TRUSTS UNDER ADMINISTRATION.	Desc
Total Program Service Expenses	$3,419,400	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	Yes (1)	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	Yes (1)	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	Yes (1)	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	915	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	38	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LAURA DAVIS	PersonNm
Phone	7274971660	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4912 CREEKSIDE DRIVE	AddressLine1Txt
City	CLEARWATER	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33760	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
TODD BELISLE
PRESIDENT	40.00	Yes (X)	Yes (X)	$140,090	$0	$5,494
CAITLIN JANICKI
VICE PRESIDENT	40.00	Yes (X)	Yes (X)	$138,163	$0	$13,260
MICHELLE DIEBERT
SECRETARY AND DIRECTOR	40.00	Yes (X)	Yes (X)	$75,728	$0	$11,037
LAURA DAVIS
DIRECTOR	40.00	Yes (X)		$75,124	$0	$7,401

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$429,105	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$37,192	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
FIDUCIARY TAX & ACCOUNTING SERVICES LLC
404 MAIN STREET	SAFETY HARBOR	FL	34695	ADMINISTRATIVE & TAX SERVICES	$649,441
STAUNTON & FAGLIE PL
3000 GULF TO BAY BLVD	CLEARWATER	FL	33759	LEGAL COMPLIANCE & CONSULTATION	$610,440

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,002,694	AllOtherContributionsAmt
Total Contributions	$1,002,694	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	TRUST ADMINISTRATION	Desc
Business	525920	BusinessCd
Total Revenue Column	$3,962,657	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,962,657	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,962,657	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,397	TotalRevenueColumnAmt
Exclusion	$10,397	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	TAX REFUND	Desc
Business	900099	BusinessCd
Total Revenue Column	$59,778	TotalRevenueColumnAmt
Exclusion	$59,778	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$59,778	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,035,526	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,962,657	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$70,175	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$263,132	TotalAmt
Program Services	$263,132	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$466,297	TotalAmt
Program Services	$408,010	ProgramServicesAmt
Management And General	$58,287	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$664,909	TotalAmt
Program Services	$581,795	ProgramServicesAmt
Management And General	$83,114	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$149,747	TotalAmt
Program Services	$131,029	ProgramServicesAmt
Management And General	$18,718	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$91,211	TotalAmt
Program Services	$79,810	ProgramServicesAmt
Management And General	$11,401	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$21,610	TotalAmt
Management And General	$21,610	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$110,144	TotalAmt
Program Services	$110,144	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,937	TotalAmt
Management And General	$3,937	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$243,220	TotalAmt
Program Services	$243,220	ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$1,396,775	TotalAmt
Program Services	$1,395,137	ProgramServicesAmt
Management And General	$1,638	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$46,249	TotalAmt
Program Services	$46,249	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$87,106	TotalAmt
Program Services	$48,480	ProgramServicesAmt
Management And General	$38,626	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$95,438	TotalAmt
Program Services	$92,575	ProgramServicesAmt
Management And General	$2,863	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$98,161	TotalAmt
Management And General	$98,161	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,242	TotalAmt
Program Services	$1,242	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$4,060	TotalAmt
Program Services	$4,060	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,879	TotalAmt
Management And General	$10,879	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$96,139	TotalAmt
Management And General	$96,139	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Management And GeneralManagementAndGeneralAmt	Program ServicesProgramServicesAmt
COURT ORDERED PAYMENTS	$91,801	$91,801
SPONSORSHIPS	$9,450		$9,450
BENEFICIARY FUNERAL EXP	$5,067		$5,067

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,956,574	TotalAmt
Program Services	$3,419,400	ProgramServicesAmt
Management And General	$537,174	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$844,314	BOYAmt
EOY	$180,298	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$130,987	BOYAmt
EOY	$130,987	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$523,769	BOYAmt
EOY	$2,310,234	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$474,806	BOYAmt
EOY	$474,806	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$18,000	BOYAmt
EOY	$26,000	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$981,718	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$213,403	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$779,195	BOYAmt
EOY	$768,315	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$776,848	BOYAmt
EOY	$776,848	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$472,678	BOYAmt
EOY	$472,678	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$11,035	BOYAmt
EOY	$11,035	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,031,632	BOYAmt
EOY	$5,151,201	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$18,938	BOYAmt
EOY	$59,555	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$142,313	BOYAmt
EOY	$142,313	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$161,251	BOYAmt
EOY	$201,868	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$3,870,381	BOYAmt
EOY	$4,949,333	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,870,381	BOYAmt
EOY	$4,949,333	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,031,632	BOYAmt
EOY	$5,151,201	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,078,952	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Other	Yes (X)	MethodOfAccountingOtherInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,179,381	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,635,375	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,214,936	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,392,357	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,002,694	CurrentTaxYearAmt
Total	$7,424,743	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,356,378	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$3,471,309	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$3,190,636	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$3,476,039	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,962,657	CurrentTaxYearAmt
Total	$17,457,019	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,535,759	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,106,684	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,405,572	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,868,396	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,965,351	CurrentTaxYearAmt
Total	$24,881,762	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$33,513	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,406	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,962	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,059	CurrentTaxYearMinus1YearAmt
Current Tax Year	$36,231	CurrentTaxYearAmt
Total	$97,171	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$33,513	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$4,406	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$16,962	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,059	CurrentTaxYearMinus1YearAmt
Current Tax Year	$36,231	CurrentTaxYearAmt
Total	$97,171	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$24,784,591	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$10,535	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$18,528	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$299,513	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,763	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,397	CurrentTaxYearAmt
Total	$345,736	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$237,209	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$229,657	CurrentTaxYearMinus3YearsAmt
Total	$466,866	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$247,744	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$248,185	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$299,513	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$6,763	CurrentTaxYearMinus1YearAmt
Current Tax Year	$10,397	CurrentTaxYearAmt
Total	$812,602	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,783,503	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$5,354,869	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$4,705,085	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$5,875,159	CurrentTaxYearMinus1YearAmt
Current Tax Year	$4,975,748	CurrentTaxYearAmt
Total	$25,694,364	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.96460	PublicSupportCY509Pct
Public Support PY509	0.95560	PublicSupportPY509Pct
Investment Income CY	0.03160	InvestmentIncomeCYPct
Investment Income PY	0.04210	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Protection Natural Habitat	Yes (X)	ProtectionNaturalHabitatInd
States Easements Held	1	StatesEasementsHeldCnt
Written Policy Monitoring	Yes (1)	WrittenPolicyMonitoringInd
Staff Hours Spent Enforcement	15.00	StaffHoursSpentEnforcementCnt
Agent Trustee Etc	Yes (1)	AgentTrusteeEtcInd
Beginning Balance	$173,045,587	BeginningBalanceAmt
Additions During Year	$108,355,813	AdditionsDuringYearAmt
Distributions During Year	-$105,777,975	DistributionsDuringYearAmt
Ending Balance	$175,623,425	EndingBalanceAmt
Incl Escrow Custodial Acct Liab	0	InclEscrowCustodialAcctLiabInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$763,019	InvestmentCostOrOtherBasisAmt
Book Value	$763,019	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$218,699	OtherCostOrOtherBasisAmt
Depreciation	$213,403	DepreciationAmt
Book Value	$5,296	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$768,315	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	BEACON MTD LLC INTEREST	Desc
Book Value	$776,848	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$776,848	TotalBookValueSecuritiesAmt

Invst Program Related Org InvstProgramRelatedOrgGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
VIALEGAL 2	$72,678	C
ANNUITIES	$300,000	C
PROSPECT FUNDING HOLDINGS LLC	$100,000	C

Field	Value	IRS element (for citing)
Total Book Value Program Rltd	$472,678	TotalBookValueProgramRltdAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO CLIENTS	Desc
Amt	$142,313	Amt

Field	Value	IRS element (for citing)
Total Liability	$142,313	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART II, LINE 5:	THE CENTER HAS AN ENVIRONMENTAL EASEMENT ON THE PROPERTY THAT WILL RESTRICT THE USE OF THE PROPERTY TO ENVIRONMENTALLY SOUND TIMBER HARVESTING ONLY. THIS PROPERTY IS NEXT TO A SKI RESORT AND WAS OTHERWISE CONSIDERED AT RISK OF DEVELOPMENT. THE APPALACHIAN TRAIL RUNS THROUGH THE PROPERTY AND IS CONSIDERED HAVE SOME ENVIRONMENTALLY SENSITIVE FLORA.
PART IV, LINE 2B:	THE ORGANIZATION PROVIDES SPECIAL ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. THESE TRUSTS ARE ADMINISTERED ACCORDING TO STRICT GUIDELINES UNDER MEDICAID LAW. THE ORGANIZATION ALSO ADMINISTERS THE INVESTMENT OF THE TRUSTS IN THE BEST INTERESTS OF THE TRUST BENEFICIARIES.

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Non Cash AssistanceNonCashAssistanceAmt	Purpose Of GrantPurposeOfGrantTxt
THERESA ALESSANDRA RUSSO FOUNDATION INC
250 LIDO BOULEVARD	LIDO BEACH	NY	11561	113126316	501(C)(3)	$215,620	$0	GENERAL SUPPORT
HANNAH & FRIENDS INC
51250 HOLLYHOCK ROAD	SOUTH BEND	IN	46637	300171137	501(C)(3)	$41,667	$0	GENERAL SUPPORT

Field	Value	IRS element (for citing)
Total501c3 Org	2	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ORGANIZATION MONITORS THE USE OF THE FUNDS IT DONATES TO OTHERS ON AN INFORMAL BASIS. THE LARGER THE DONATION, THE MORE ATTENTION IS GIVEN TO THAT RECIPIENT. THE REVIEWS PERFORMED IN THE PAST HAVE PROVIDED THE ORGANIZATION WITH VALUABLE INFORMATION REGARDING THE NEEDS OF THE RECIPIENTS AND HAD AN IMPACT ON FUTURE PLANNED GIFTS. FOR INDIVIDUAL GRANTS, FUNDS ARE PLACED INTO POOLED TRUSTS ADMINISTERED BY THE ORGANIZATION AND EXPENSES ARE PAID DIRECTLY OUT OF THE TRUST, BASED ON THE INDIVIDUAL TRUST NEEDS.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	CAITLIN JANICKI	PersonNm
Title	VICE PRESIDENT	TitleTxt
Base Compensation Filing Org	$138,163	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$6,057	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$7,203	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$151,423	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 8B	THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF GOVERNING BODY; THUS NO MEETINGS WERE HELD FOR CONTEMPORANEOUS DOCUMENTATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY THE INDEPENDENT ACCOUNTANT, THEN REVIEWED BY MANAGEMENT. AFTERWARDS, A COPY OF THE 990 WILL BE PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION INC. ("THE CENTER") TAKES ITS RESPONSIBILITY IN THE AREA OF CONFLICT OF INTEREST SERIOUSLY AND HAS ALWAYS HAD A CONFLICT OF INTEREST POLICY. THE CORE OF THIS LONG STANDING POLICY, AS WELL AS THE WRITTEN CONFLICT OF INTEREST POLICY DOCUMENT ("POLICY"), PROVIDES THAT TRANSACTIONS WITH PARTIES WITH WHOM A CONFLICTING INTEREST EXISTS MAY BE UNDERTAKEN ONLY IF FULLY DISCLOSED, ARE IN THE BEST INTERESTS OF THE CENTER, AND DONE AT FAIR MARKET VALUE. IN THE EVENT OF A POTENTIAL CONFLICT, THAT PERSON SHALL RECUSE THEMSELVES FROM THE DISCUSSION AND VOTE.
FORM 990, PART VI, SECTION B, LINE 15	THE COMPANY HAS ESTABLISHED A POLICY OF REVIEW OF EXECUTIVE AND KEY EMPLOYEE COMPENSATION WHICH INCLUDES APPROVAL BY INDEPENDENT PERSONS AND USE OF DATA FROM PEER INSTITUTIONS. THE COMPANY'S BOARD OF DIRECTORS ESTABLISHED A "STANDING COMMITTEE" WHICH IS RESPONSIBLE FOR PROVIDING RECOMMENDATIONS REGARDING COMPENSATION FOR ALL COMPANY EXECUTIVE AND KEY EMPLOYEES. THE STANDING COMMITTEE KEEPS A DETAILED RECORD OF THE MEETINGS AND DISCUSSIONS RELATIVE TO EXECUTIVE AND KEY EMPLOYEE COMPENSATIONS. THIS POLICY IS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
FORM 990, PART IX, LINE 11G	PAYROLL ADMIN FEES: PROGRAM SERVICE EXPENSES 11,464. MANAGEMENT AND GENERAL EXPENSES 1,638. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,102. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 33,767. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,767. CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 1,349,906. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,349,906.
FORM 990, PART XII	MODIFIED CASH BASIS