2026-06-03T16:19:44-04:00 2025-12-31 450491842 BLANKENSHIP CPA GROUP PLLC 2672 NORTH MT JULIET RD MT JULIET TN 371228015 990 2025-01-01 621718638 SPECIAL KIDS INC SPEC 6158092632 2208 EAST MAIN STREET MURFREESBORO TN 37310 CHRIS TRUELOVE EXECUTIVE DIRECTOR 6158092632 2026-06-03 true JESSICA FREEMAN CPA P01261457 6158891153 2026-06-03 2025 2025-03-06 01:10:19Z X CHRIS TRUELOVE 2208 EAST MAIN STREET MURFREESBORO TN 37130 3486114 false X SPECIALKIDSTN.COM X 1998 TN PROVIDE THERAPEUTIC REHABILITATION AND PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. 8 8 88 390 0 1391632 1445639 1770289 1492564 140199 252278 131635 194570 3433755 3385051 7873 10321 0 2843748 2479774 0 465363 762276 750331 3613897 3240426 -180142 144625 7059340 7281262 344925 280058 6714415 7001204 PROVIDE THERAPEUTIC REHABILITATION AND PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. false false 1157876 10321 1153226 PROVIDE THERAPEUTIC REHABILITATION TO CHILDREN WITH SPECIAL NEEDS. 895622 268288 PROVIDE PROFESSIONAL NURSING SERVICES TO CHILDREN WITH SPECIAL NEEDS. PEDIATRIC SKILLED NURSING SERVICES WERE SUSPENDED AS OF OCTOBER 2, 2025, DUE TO STAFFING SHORTAGES. 104504 71050 CAMPABILITY - FOUR WEEK DAY CAMP THAT ENCOURAGES CAMPERS, CHILDREN AND YOUTH AGES 6-25, TO PARTICIPATE IN AN INTERACTIVE, SOCIAL, AND FUN ENVIRONMENT. 2158002 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 26 0 true 88 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 CHRIS TRUELOVE 6158092632 2208 EAST MAIN STREET MURFREESBORO TN 37130 X CHRIS TRUELOVE EXECUTIVE DI 40.00 10.00 X 123279 0 23983 DEBBY BREISCH DIRECTOR OF 0.00 40.00 X 108675 0 0 JAN PARKER DIRECTOR OF 34.00 X 103688 0 1713 ELIZABETH SMITH CHAIRMAN & H 3.00 1.00 X X 0 0 0 FREDA MORGAN PART YR CHAI 3.00 X X 0 0 0 CARRIE GOODWIN CO-FOUNDER/S 3.00 1.00 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 TIMOTHY WILLIAMES DIRECTOR 3.00 X 0 0 0 KELLY SHARP DIRECTOR 3.00 X 0 0 0 RACHEL BRAZIEL DIRECTOR 3.00 X 0 0 0 335642 25696 3 false false false IMAGEQUEST LLC PO BOX 306475 NASHVILLE TN 37230 IT SERVICES 195340 1 25079 1420560 62025 1445639 PATIENT SERVICE FEES 621300 1374666 1374666 THERAPY MANAGEMENT FEES 621300 117898 117898 1492564 84804 84804 167474 167474 167474 167474 295193 25079 101063 194130 194130 MISCELLANEOUS INCOME 900099 440 440 440 3385051 1492564 446848 10321 10321 252663 168935 50061 33667 1940488 1289770 384148 266570 121204 85266 24198 11740 165419 110038 32647 22734 24935 24935 22338 22338 21149 9095 9843 2211 58936 28981 29955 34266 16038 7516 10712 135363 76210 15818 43335 84836 52774 16948 15114 5449 1256 3002 1191 1059 1059 126293 110119 4307 11867 44588 34015 7384 3189 SUPPLIES 104644 98158 2897 3589 SUBSCRIPTIONS 77763 61983 8088 7692 LEASE EXPENSES 7109 3729 1690 1690 BAD DEBT EXPENSE 887 887 716 427 182 107 3240426 2158002 617061 465363 509311 671027 992016 834419 98026 97541 64511 31530 60824 26394 3620595 1441126 2250120 2179469 80383 92679 6816 3670 2997333 3344533 7059340 7281262 283964 163008 60961 117050 344925 280058 X 3803611 3912673 2910804 3088531 6714415 7001204 7059340 7281262 144625 142164 X false true X true false X 2534020 1889276 1274211 1391632 1445639 8534778 1726931 2031712 1708889 1770289 1492564 8730385 4260951 3920988 2983100 3161921 2938203 17265163 28788 316337 69525 73929 66266 554845 28788 316337 69525 73929 66266 554845 16710318 121957 47959 78687 47320 84804 380727 121957 47959 78687 47320 84804 380727 131057 130635 193570 455262 523000 523000 4905908 3968947 3192844 3339876 3216577 18624152 0.89720 0.87040 0.02000 0.02000 X PART III, LINE 12 523,000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2982621 2610 361565 148648 22209 3175939 2787226 18080 322318 128282 16721 2982621 2389667 117396 295104 14941 2787226 2613347 155712 -364765 14627 2389667 1798750 610905 216956 13264 2613347 0.03300 0.96700 true false 358340 358340 2509070 913097 1595973 244896 108029 136867 508289 420000 88289 2179469 ASSETS HELD BY COMMUNITY FDN MID TN 3175939 DUE FROM SK THERAPY ASSOCIATES 168594 3344533 3882694 142164 28591 468183 638938 3243756 22338 118957 141295 3385051 3834967 28591 707245 735836 3099131 22338 118957 141295 3240426 SCHEDULE D, PAGE 4, PART XI, LINE 2D SK THERAPY ASSOCIATES REVENUE INCLUDED IN AUDIT 465,044 SPECIAL EVENT EXPENSE NETTED AGAINST REVENUE PER 990 3,139 SCHEDULE D, PAGE 4, PART XI, LINE 4B MGMT FEE REVENUE NETTED AGAINST EXPENSE PER AUDIT 117,898 INTEREST EXPENSE NETTED AGAINST REVENUE PER AUDIT 1,059 SCHEDULE D, PAGE 4, PART XII, LINE 2D SK THERAPY ASSOCIATES EXPENSE INCLUDED IN AUDIT 704,106 SPECIAL EVENT EXPENSE NETTED AGAINST REVENUE PER 990 3,139 SCHEDULE D, PAGE 4, PART XII, LINE 4B MGMT FEE REVENUE NETTED AGAINST EXPENSE PER AUDIT 117,898 INTEREST EXPENSE NETTED AGAINST REVENUE PER AUDIT 1,059 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, 2025 AND 2024. RACE 151473 15027 136446 9368 250 69441 FALL GOLF 57462 4967 52495 2878 134 2147 2 111337 5085 106252 200 12367 1782 250 2246 320272 25079 295193 200 12246 12617 1916 250 73834 101063 194130 false SK THERAPY ASSOCIATES INC 316 MCBRIEN ROAD CHATTANOOGA TN 37411 834013645 501C3 10321 PROGRAM ASSISTANCE 1 X 3 25698 FAIR MARKET VALUE X PROGRAM IN-KIND 65 36327 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. FORM 990, PART VII HIGHEST COMPENSATED EMPLOYEE DEBBY BREISCH IS AN EMPLOYEE OF AND PAID BY SPECIAL KIDS, INC. FOR HER SERVICES TO SK THERAPY ASSOCIATES, INC. (SKTA), A RELATED ORGANIZATION. 100% OF HER TIME IS DEVOTED TO SKTA. SKTA REIMBURSES SPECIAL KIDS, INC. FOR HER SALARY. SPECIAL KIDS REAL ESTATE LLC 202 ARNETTE STREET MURFREESBORO TN 37130 611615479 REAL ESTAT TN 23215 2858611 SPECIAL KI SPECIAL KIDS INC SK THERAPY ASSOCIATES INC 6221 SHALLOWFORD ROAD SUITE 101 CHATTANOOGA TN 37421 834013645 THERAPY TN 501C3 10 N/A false false true false false false false false false false false false true false false false false false false false SK THERAPY ASSOCIATES INC L 117898 FAIR VALUE SK THERAPY ASSOCIATES INC B 10321 FAIR VALUE