2025-06-27T12:01:31-04:00 2024-12-31 450491842 BLANKENSHIP CPA GROUP PLLC 2672 NORTH MT JULIET RD MT JULIET TN 371228015 990 2024-01-01 621718638 SPECIAL KIDS INC SPEC 6158092632 2132 E MAIN STREET MURFREESBORO TN 37310 CHRIS TRUELOVE EXECUTIVE DIRECTOR 6158092632 2025-06-26 true true JESSICA FREEMAN CPA P01261457 6158891153 2025-06-26 2024 2025-03-06 01:10:19Z CHRIS TRUELOVE 2132 E MAIN STREET MURFREESBORO TN 37130 3549335 false X SPECIALKIDSTN.COM X 1998 TN PROVIDE THERAPEUTIC REHABILITATION AND PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. 8 8 81 410 0 1274211 1391632 1708889 1770289 82638 140199 132057 131635 3197795 3433755 755000 7873 0 2787877 2843748 0 347031 701710 762276 4244587 3613897 -1046792 -180142 7043342 7059340 348700 344925 6694642 6714415 PROVIDE THERAPEUTIC REHABILITATION AND PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. false false 1664584 7873 1330036 PROVIDE THERAPEUTIC REHABILITATION TO CHILDREN WITH SPECIAL NEEDS. 887105 380588 PROVIDE PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. 103192 59665 CAMPABILITY - FOUR WEEK DAY CAMP THAT ENCOURAGES CAMPERS, CHILDREN AND YOUTH AGES 6-25, TO PARTICIPATE IN AN INTERACTIVE, SOCIAL, AND FUN ENVIRONMENT. 2654881 true true false false false false false false false true true false false true false false false true false false false false false false true false false true false false false false false false false false false false true false false false true true false false false true 35 0 true 81 true false false false false false true true false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false TN X X CHRISTY BELL 6158934565 2132 E MAIN STREET MURFREESBORO TN 37130 CHRIS TRUELOVE EXECUTIVE DI 40.00 10.00 X 115947 0 23746 JULIE LUDWIG CLINICAL DIR 36.00 X 121191 0 1811 JAN PARKER DIRECTOR OF 34.00 X 99603 0 777 ELIZABETH SMITH CHAIRMAN & H 3.00 1.00 X X 0 0 0 FREDA MORGAN CHAIRMAN-ELE 3.00 X X 0 0 0 MARY ELAM POLK TREASURER 3.00 X X 0 0 0 MACK BARRETT PARLIAMENTAR 3.00 1.00 X X 0 0 0 DR JERRY COLLINS DIRECTOR 3.00 X 0 0 0 KELLY SHARP DIRECTOR 3.00 X 0 0 0 CARRIE GOODWIN DIRECTOR/CO- 3.00 1.00 X 0 0 0 TIM WILLIAMES DIRECTOR 3.00 X 0 0 0 336741 26334 2 false false false IMAGEQUEST LLC PO BOX 306475 NASHVILLE TN 37230 IT SERVICES 220739 1 41277 1350355 91857 1391632 PATIENT SERVICE FEES 621300 1635442 1635442 THERAPY MANAGEMENT FEES 621300 134847 134847 1770289 47320 47320 98963 6084 98963 -6084 92879 92879 239849 41277 109496 130353 130353 282 282 282 BAD DEBT RECOVERY 900099 550 550 MISCELLANEOUS INCOME 900099 450 450 1000 3433755 1770289 271834 7873 7873 363075 265432 65387 32256 2177690 1594141 383093 200456 116206 83517 27136 5553 186777 136007 33060 17710 22150 22150 16838 16838 24796 9938 10911 3947 27662 7139 20523 41598 23236 7950 10412 146955 115512 14370 17073 105332 80846 10687 13799 3909 938 1736 1235 576 135 161 280 123423 107249 4307 11867 53088 40952 8579 3557 SUPPLIES 136532 131543 1059 3930 SUBSCRIPTIONS 51506 46726 2527 2253 LEASE EXPENSES 7393 3677 1774 1942 OTHER EXPENSES 518 20 260 238 3613897 2654881 611985 347031 269375 509311 1465970 992016 148251 98026 38975 64511 43835 60824 3568101 1317981 2318758 2250120 75068 80383 6816 2683110 2997333 7043342 7059340 221653 283964 127047 60961 348700 344925 X 3935852 3803611 2758790 2910804 6694642 6714415 7043342 7059340 -180142 199915 X false true X true false X 1778043 2534020 1889276 1274211 1391632 8867182 1219408 1726931 2031712 1708889 1770289 8457229 2997451 4260951 3920988 2983100 3161921 17324411 21750 28788 316337 69525 73929 510329 21750 28788 316337 69525 73929 510329 16814082 128376 121957 47959 78687 47320 424299 128376 121957 47959 78687 47320 424299 131057 130635 261692 784239 523000 1307239 3910066 4905908 3968947 3192844 3339876 19317641 0.87040 0.88420 0.02000 0.02000 X PART III, LINE 12 1,307,239 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2787226 18080 322318 128282 16721 2982621 2389667 117396 295104 14941 2787226 2613347 155712 -364765 14627 2389667 1798750 610905 216956 13264 2613347 1317747 296869 194059 9925 1798750 0.03520 0.96480 true false 358340 358340 2509070 834280 1674790 244896 88129 156767 455795 395572 60223 2250120 ASSETS HELD BY COMMUNITY FDN MID TN 2982621 DUE FROM SK THERAPY ASSOCIATES 14712 2997333 3571941 199915 79950 10556 290421 3281520 16838 135397 152235 3433755 3776905 79950 235293 315243 3461662 16838 135397 152235 3613897 SCHEDULE D, PAGE 4, PART XI, LINE 2D SK THERAPY ASSOCIATES REVENUE INCLUDED IN AUDIT 10,556 SCHEDULE D, PAGE 4, PART XI, LINE 4B BAD DEBT RECOVERY NETTED AGAINST REVENUE PER AUDIT 550 MGMT FEE REVENUE NETTED AGAINST EXPENSE PER AUDIT 134,847 SCHEDULE D, PAGE 4, PART XII, LINE 2D SK THERAPY ASSOCIATES EXPENSE INCLUDED IN AUDIT 235,293 SCHEDULE D, PAGE 4, PART XII, LINE 4B BAD DEBT RECOVERY NETTED AGAINST REVENUE PER AUDIT 550 MGMT FEE REVENUE NETTED AGAINST EXPENSE PER AUDIT 134,847 SCHEDULE D, PAGE 4, PART XIII INCOME TAXES THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAX UNDER IRC SECTION 501(C)(3) WHEREBY ONLY UNRELATED BUSINESS INCOME, AS DEFINED IN SECTION 512(A)(1) OF THE IRC IS SUBJECT TO FEDERAL INCOME TAX. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION; THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN POSITIONS HAS BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. RACE 168372 29003 139369 250 6497 16295 48401 SPRING GOLF 64931 8561 56370 400 3153 3869 10710 10359 1 47823 3713 44110 300 1238 3361 4663 281126 41277 239849 950 10888 23525 10710 63423 109496 130353 false SK THERAPY ASSOCIATES INC 316 MCBRIEN ROAD CHATTANOOGA TN 37411 834013645 501C3 7873 PROGRAM ASSISTANCE 1 X 2 15451 FAIR MARKET VALUE X 20 26511 FAIR MARKET VALUE X PROGRAM IN-KIND 59 39383 FAIR MARKET VALUE X EVENT IN-KIND 10 10512 FAIR MARKET VALUE false false false FORM 990, PAGE 6, PART VI, LINE 11B THE CONTROLLER AND DIRECTOR OF ADMINISTRATION REVIEW THE 990 PRIOR TO PROVIDING IT TO THE FULL BOARD. THE 990 IS FILED WITH THE IRS AFTER THE BOARD REVIEWS AND APPROVES THE FORM. FORM 990, PAGE 6, PART VI, LINE 12C THE CORPORATE GOVERNANCE AND BY-LAW COMMITTEE REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY. FORM 990, PAGE 6, PART VI, LINE 15A THE GOVERNING BODY APPROVES SALARY AND SALARY CHANGES FOR THE EXECUTIVE DIRECTOR. FORM 990, PAGE 6, PART VI, LINE 15B THE GOVERNING BODY APPROVES SALARY AND SALARY CHANGES FOR ALL OFFICERS & KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE AVAILABLE TO THE PUBLIC ON GIVING MATTERS AND UPON REQUEST. 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