2025-11-17T15:59:24-06:00 2024-12-31 231386942 CAMPBELL RAPPOLD & YURASITS LLP 1033 S CEDAR CREST BLVD ALLENTOWN PA 181035443 990 2024-01-01 462582703 SPECIAL RECREATION SERVICES INC SPEC 5709727949 1076 WASHINGTON BLVD BANGOR PA 18013 DEBRA SMITH CHIEF EXECUTIVE OFFICER 5709727949 2025-11-17 1 0 JASON L SERFASS CPA P01230026 6104357489 2025-11-17 2024 2025-03-06 01:10:19Z DEBRA SMITH 1076 WASHINGTON BLVD BANGOR PA 18013 524188 0 X WWW.SPECIALRECREATIONSERVICES.ORG X 2013 PA PROVIDE RECREATIONAL, SOCIALIZATION, AND HABILITATION ACTIVITIES FOR INDEPENDENT ADULTS WHO ARE INTELLECTUALLY DISABLED, AUTISTIC, AND/OR MENTALLY ILL. 5 4 20 18 0 0 588499 502624 21083 21152 3 412 0 0 609585 524188 0 0 0 0 374541 356969 0 0 3351 190288 183263 564829 540232 44756 -16044 157865 169954 48967 77100 108898 92854 PROVIDE RECREATIONAL, SOCIALIZATION, AND HABILITATION ACTIVITIES FOR INDEPENDENT ADULTS WHO ARE INTELLECTUALLY DISABLED, AUTISTIC, AND/OR MENTALLY ILL. 0 0 431764 WAIVER SERVICES FUNDED THROUGH PENNSYLVANIA MEDICAID SYSTEM HELP CLIENTS ATTAIN INDIVIDUAL GOALS SUCH AS READING, BUDGETING AND COMMUNITY INTEGRATION. POPULATION SERVED ARE ADULTS RANGING IN AGE FROM 22-65. SOME CLIENTS LIVE IN GROUP HOMES; SOME LIVE WITH FAMILY. APPROXIMATELY 15 CLIENTS SERVED IN 2024. 10782 21152 GROUP ACTIVITIES ARE PROVIDED TO ADULTS WITH INTELLECTUAL DISABILITIES, AUTISM, MENTAL ILLNESS AND SOME ALSO HAVE PHYSICAL DISABILITIES. AVERAGE ATTENDENCE OF ABOUT 12-18 ADULTS AND ACTIVITIES OF 3 DAYS PER WEEK FOR 2 HOUR SESSIONS. ACTIVITIES INCLUDE BOWLING, MOVIES, SWIMMING, ETC. APPROXIMATELY 46 CLIENTS SERVED IN 2024. 442546 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 0 0 X EXECUTIVE DIRECTOR 5709727949 1076 WASHINGTON BLVD BANGOR PA 18013 GARY OWENS VICE CHAIRPERSON 1.00 X X 0 0 0 LUCINDA LALIBERTE TREASURER 5.00 X X 0 0 0 ROBERT PORCELAN BOARD MEMBER 1.00 X 0 0 0 SUSAN DIORIO BOARD MEMBER 1.00 X 0 0 0 DEBRA SMITH CHIEF EXECUTIVE OFFICER 40.00 X 47521 0 0 47521 0 0 0 0 0 0 0 489498 13126 502624 PROGRAM SERVICES 624100 21152 21152 21152 412 412 524188 21152 0 412 47521 11880 33265 2376 268539 256701 11838 7064 7064 4161 4161 29684 25225 4236 223 4145 4145 21658 21658 1971 1971 4002 4002 15596 13253 2226 117 5281 4488 754 39 2197 1867 314 16 10605 9012 1513 80 19606 16661 2798 147 PROGRAM SUPPLIES 53659 53659 TELECOMMUNICATIONS 31112 26438 4440 234 STAFFING EXPENSES 7926 7926 REPAIRS AND MAINTENANCE 4612 4211 382 19 893 793 100 540232 442546 94335 3351 112178 85491 15000 15411 18242 19057 120290 71739 11001 48551 1444 1444 157865 169954 13674 16206 35293 60894 48967 77100 X 108898 92854 108898 92854 157865 169954 -16044 0 X X 1 X 0 1 0 X 42829 19943 7253 55115 13126 138266 177798 349413 447959 554467 510650 2040287 220627 369356 455212 609582 523776 2178553 0 0 0 2178553 1 3 3 412 419 1 3 3 412 419 220627 369357 455215 609585 524188 2178972 0.99980 1.00000 0.00020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 120290 71739 48551 48551 X PART X, LINE 2: THE ACCOUNTING STANDARD FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFITS FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLULDE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR LIABILITIES RECORDED FOR THE FISCAL YEARS ENDED DECEMBER 31, 2024 AND 2023. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING, THE BOARD OF DIRECTORS REVIEWS THE 990 IN DRAFT FORM AND VOTES TO APPROVE IT FOR FILING. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS ANNUALLY DETERMINE AND VOTE ON REASONABLE COMPENSATION OF THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.