CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- CENTER FOR SPECIAL NEEDS TR ADMINISTRATION INC (EIN 59-3705979)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-14
- IRS object ID
- 202523189349304322
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-14T07:53:17-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 465394135 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KapilaMukamal LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 S Federal Highway 200 | AddressLine1Txt |
| City | Fort Lauderdale | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33316 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | 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 | 9544682444 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST LAS OLAS BLVD 1800 | AddressLine1Txt |
| City | FORT LAUDERDALE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL GOLDBERG | PersonNm |
| Person Title | CH 11 TRUSTEE | PersonTitleTxt |
| Signature | 2025-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LESLEY J JOHNSON | PreparerPersonNm |
| PTIN | P01079089 | PTIN |
| Phone | 9547611011 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 EAST LAS OLAS BLVD 1800 | AddressLine1Txt |
| City | FORT LAUDERDALE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $623,014 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 1 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,654,356 | PYContributionsGrantsAmt |
| CY Contributions Grants | $62,911 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,992,694 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $545,458 | CYProgramServiceRevenueAmt |
| PY Investment Income | $849,136 | PYInvestmentIncomeAmt |
| CY Investment Income | $11,690 | CYInvestmentIncomeAmt |
| PY Other Revenue | $47,890 | PYOtherRevenueAmt |
| CY Other Revenue | $2,955 | CYOtherRevenueAmt |
| PY Total Revenue | $6,544,076 | PYTotalRevenueAmt |
| CY Total Revenue | $623,014 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $153,625 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,739,969 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,620,618 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,949,109 | PYOtherExpensesAmt |
| CY Other Expenses | $2,726,270 | CYOtherExpensesAmt |
| PY Total Expenses | $4,842,703 | PYTotalExpensesAmt |
| CY Total Expenses | $4,346,888 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,701,373 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$3,723,874 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $7,566,359 | TotalAssetsBOYAmt |
| Total Assets EOY | $109,947,480 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $322,724 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $106,427,719 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,243,635 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,519,761 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE CENTER FOR SPECIAL NEEDS TRUST ADMINISTRATION ("THE CENTER") PROVIDES SPECIALIZED TRUSTEE AND TRUST ADMINISTRATION SERVICES TO THE DISABLED AND ELDERLY COMMUNITY TO PROTECT ASSET BASED PUBLIC BENEFITS. OUR MISSION IS TO GIVE OUR BENEFICIARIES QUALITY OF LIFE WHILE PRESERVING ELIGIBILITY FOR INCOME AND ASSET BASED RESOURCES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,176,657 | ExpenseAmt |
| Desc | PROVIDING SPECIALIZED ADMINISTRATIVE SERVICES FOR IMPOVERISHED PEOPLE WITH DISABILITIES WHO HAVE SPECIAL NEEDS TRUSTS FOR THE PURPOSE OF IMPROVING THEIR QUALITY OF LIFE. | Desc |
| Total Program Service Expenses | $3,176,657 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | Yes (true) | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | Yes (true) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (true) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 32 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 24 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 1 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | false | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | 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 | WILLIAM A LONG JR | PersonNm |
| Phone | 8132302376 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | C/O JONAH CONSULTING 3106 W AGAWAN | AddressLine1Txt |
| City | TAMPA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33629 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MICHELLE DIEBERT | |||||||
| President | 60.00 | 0.00 | Yes (X) | Yes (X) | $19,692 | $0 | $923 |
| LAURA DAVIS | |||||||
| Vice President | 60.00 | 0.00 | Yes (X) | Yes (X) | $19,038 | $0 | $831 |
| CARL SCHROEDER | |||||||
| Secretary | 45.00 | 0.00 | Yes (X) | Yes (X) | $13,327 | $0 | $675 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $52,057 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $2,429 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| AKERMAN LLP | |||||
| PO BOX 4906 | ORLANDO | FL | 32802 | LEGAL | $381,334 |
| FIDUCIARY TAX & ACCOUNTING SERVICES | |||||
| 737 MAIN STREET STE 200 | SAFETY HARBOR | FL | 34695 | ADMINISTRATIVE & TAX | $184,733 |
| HILL WARD & HENDERSON PA | |||||
| 101 E KENNEDY BLVD STE 3700 | TAMPA | FL | 33602 | LEGAL | $226,743 |
| KAPILAMUKAMAL LLP | |||||
| 1000 S FEDERAL HWY STE 200 | FORT LAUDERDALE | FL | 33316 | ACCOUNTING & TAX | $281,888 |
| NPERSPECTIVE ADVISORY SERVICES LLC | |||||
| 941 W MORSE BLVD STE 100 | WINTER PARK | FL | 32789 | ADVISORY | $512,072 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $62,911 | AllOtherContributionsAmt |
| Total Contributions | $62,911 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | TRUST ADMINISTRATION | Desc |
| Business | 525920 | BusinessCd |
| Total Revenue Column | $545,458 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $545,458 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $545,458 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,140 | TotalRevenueColumnAmt |
| Exclusion | $10,140 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,550 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,550 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,550 | TotalRevenueColumnAmt |
| Exclusion | $1,550 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SERVICE FEES | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $2,955 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,955 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,955 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $623,014 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $548,413 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $11,690 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,057 | TotalAmt |
| Program Services | $45,550 | ProgramServicesAmt |
| Management And General | $6,507 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,265,601 | TotalAmt |
| Program Services | $1,107,400 | ProgramServicesAmt |
| Management And General | $158,201 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,677 | TotalAmt |
| Program Services | $181,718 | ProgramServicesAmt |
| Management And General | $25,959 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,283 | TotalAmt |
| Program Services | $83,372 | ProgramServicesAmt |
| Management And General | $11,911 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,701 | TotalAmt |
| Management And General | $511,701 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $704,769 | TotalAmt |
| Program Services | $704,769 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $783,871 | TotalAmt |
| Program Services | $779,426 | ProgramServicesAmt |
| Management And General | $4,445 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,247 | TotalAmt |
| Program Services | $2,247 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,094 | TotalAmt |
| Program Services | $90,177 | ProgramServicesAmt |
| Management And General | $40,917 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,355 | TotalAmt |
| Program Services | $6,355 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $252,853 | TotalAmt |
| Program Services | $113,263 | ProgramServicesAmt |
| Management And General | $139,590 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,270 | TotalAmt |
| Program Services | $2,637 | ProgramServicesAmt |
| Management And General | $80,633 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,398 | TotalAmt |
| Program Services | $1,398 | ProgramServicesAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,572 | TotalAmt |
| Management And General | $117,572 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| BAD DEBT | $42,230 | $42,230 | |
| Postage and Shipping | $29,337 | $13,141 | $16,196 |
| US TRUSTEE FEES | $22,250 | $22,250 | |
| BANK CHARGES | $18,850 | $18,850 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,473 | TotalAmt |
| Program Services | $2,974 | ProgramServicesAmt |
| Management And General | $15,499 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,346,888 | TotalAmt |
| Program Services | $3,176,657 | ProgramServicesAmt |
| Management And General | $1,170,231 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,662,722 | BOYAmt |
| EOY | $248,514 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,987 | BOYAmt |
| EOY | $0 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,268,952 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $474,806 | BOYAmt |
| EOY | $474,806 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,000 | BOYAmt |
| EOY | $273,488 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $839,648 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $76,629 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $763,019 | BOYAmt |
| EOY | $763,019 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | 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 | $172,678 | BOYAmt |
| EOY | $172,678 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,243,347 | BOYAmt |
| EOY | $107,238,127 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,566,359 | BOYAmt |
| EOY | $109,947,480 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $98,500 | BOYAmt |
| EOY | $121 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $224,224 | BOYAmt |
| EOY | $106,427,598 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $322,724 | BOYAmt |
| EOY | $106,427,719 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,243,635 | BOYAmt |
| EOY | $3,519,761 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,243,635 | BOYAmt |
| EOY | $3,519,761 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,566,359 | BOYAmt |
| EOY | $109,947,480 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$3,723,874 | ReconcilationRevenueExpnssAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | 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 | $2,392,357 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,002,694 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,097,676 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,654,356 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $62,911 | CurrentTaxYearAmt |
| Total | $6,209,994 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,476,039 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,962,657 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $3,619,894 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $3,992,694 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $545,458 | CurrentTaxYearAmt |
| Total | $15,596,742 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,868,396 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,965,351 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,717,570 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $5,647,050 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $608,369 | CurrentTaxYearAmt |
| Total | $21,806,736 | 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 | $6,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,231 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $638,758 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,065 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $264,546 | CurrentTaxYearAmt |
| Total | $992,659 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,059 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $36,231 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $638,758 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $47,065 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $264,546 | CurrentTaxYearAmt |
| Total | $992,659 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $20,814,077 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,397 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,483 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $849,136 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,140 | CurrentTaxYearAmt |
| Total | $910,919 | TotalAmt |
Post1975 UBTI Post1975UBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,763 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $10,397 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $34,483 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $849,136 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,140 | CurrentTaxYearAmt |
| Total | $910,919 | TotalAmt |
Net Income From Other UBI NetIncomeFromOtherUBIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income509 OtherIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,875,159 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,975,748 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,752,053 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,496,186 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $618,509 | CurrentTaxYearAmt |
| Total | $22,717,655 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.91620 | PublicSupportCY509Pct |
| Public Support PY509 | 0.92740 | PublicSupportPY509Pct |
| Investment Income CY | 0.04010 | InvestmentIncomeCYPct |
| Investment Income PY | 0.04480 | 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 (true) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 15 | StaffHoursSpentEnforcementCnt |
| Section170h Rqr Stsfd | false | Section170hRqrStsfdInd |
| Agent Trustee Etc | Yes (true) | AgentTrusteeEtcInd |
| Beginning Balance | $159,030,432 | BeginningBalanceAmt |
| Additions During Year | $68,850,131 | AdditionsDuringYearAmt |
| Distributions During Year | $73,564,958 | DistributionsDuringYearAmt |
| Ending Balance | $154,315,605 | EndingBalanceAmt |
| Incl Escrow Custodial Acct Liab | false | 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) |
|---|---|---|
| Investment Cost Or Other Basis | $76,629 | InvestmentCostOrOtherBasisAmt |
| Depreciation | $76,629 | DepreciationAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $142,070 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | -$142,070 | OtherCostOrOtherBasisAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $763,019 | TotalBookValueLandBuildingsAmt |
Invst Program Related Org InvstProgramRelatedOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| VIALEGAL 2 | $72,678 | C |
| PROSPECT FUNDING HOLDINGS LLC | $100,000 | C |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DUE FROM CLIENTS | $259,457 |
| DUE FROM TRUST ACCOUNTS | $267,416 |
| LIFE INSURANCE PROCEEDS RECEIVABLE | |
| OTHER RECEIVABLES | $346,067 |
| RESTITUTION RECEIVABLE | $106,365,185 |
| Rounding | $2 |
| SECURITY DEPOSIT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $107,238,127 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED LIABILITIES | $5,033 |
| CREDIT CARD PAYABLE | $79,774 |
| DEFERRED REVENUE | $4,950 |
| DUE TO CLIENTS | $103,642 |
| RESTITUTION PAYABLE | $106,234,199 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $106,427,598 | TotalLiabilityAmt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 9: Organization Reporting of conservation easements. | 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 TO HAVE SOME ENVIRONMENTALLY SENSITIVE FLORA. |
| Part IV, Line 1b: Why is organization an agent, trustee, custodian or other intermediary for contrib | 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 O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 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 INDEPENDANT ACCOUNTANT, THEN REVIEWED BY THE CHIEF RESTRUCTURING OFFICER. AFTERWARDS, A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BANKRUPTCY TRUSTEE 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 15a | THE COMPANY HAS ESTABLISHED A POLICY OF REVIEW OF EXECUTIVE AND KEY EMPLOYEE COMPENSATION WHICH INCLUDES APPROVAL BY INDEPENDANT PERSONS AND USE OF DATA FROM PEER INSTITUTIONS. THE COMPANY'S BOARD OF DIRECTORS ESTABLISHED A "STANDING COMMITTEE" WHICH IS RESPONSIBLE FOR PROVIDING RECOMENDATIONS 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. |