Nonprofit · EIN 23-7162002
SPECIAL NEEDS COBB INC
Also known as COBB ARC
Tax-exempt · MARIETTA, GA 30060
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $945,014 | $894,793 | $50,221 | $1,336,288 | $28,630 | $1,307,658 |
| October 31, 2024 | 990 (amended) | $582,675 | $776,166 | -$193,491 | $1,318,986 | $79,034 | $1,239,952 |
| October 31, 2023 | 990 | $514,001 | $815,421 | -$301,420 | $1,875,502 | $442,059 | $1,433,443 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $392,902
- of which government grants
- $219,118
- Program service revenue
- $269,672
- Investment income
- $228,745
- Net gain from sales of assets
- $215,259
- Net income from fundraising events
- $53,695
- Other revenue
- $53,695
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $107,134
- Other salaries and wages
- $230,301
- Salaries, compensation and benefits (total)
- $385,371
- Professional fundraising fees
- $0
- Accounting fees
- $9,265
- Occupancy
- $9,232
- Travel
- $3,415
- Depreciation
- $66,640
- Program services (functional)
- $740,618
- Management and general (functional)
- $67,213
- Fundraising (functional)
- $86,962
Balance sheet and other
- Total assets, start of year
- $1,318,986
- Total assets, end of year
- $1,336,288
- Total liabilities, end of year
- $28,630
- Net assets, end of year
- $1,307,658
- Land, buildings and equipment
- $603,269
- Publicly traded securities
- $412,353
- Net assets without donor restrictions
- $1,307,658
- Gross receipts
- $1,131,148
- Employees
- 11
- Volunteers
- 35
- Year formed
- 1956
- State of legal domicile
- GA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| DEBRA DAY | CEO Officer | 40 | $109,308 | $6,000 |
| DAVID IVEY | President Trustee or director, Officer | 1 | $0 | $0 |
| KRISTIN PEWITT | Vice President Trustee or director, Officer | 1 | $0 | $0 |
| LISA LEITER | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| KYLE THOMAS | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| ANGIE SMITH | LEGAL COUNSEL Trustee or director, Officer | 1 | $0 | $0 |
| ANJEL BURGESS | Director Trustee or director | 1 | $0 | $0 |
| EULA J MOORE | Director Trustee or director | 1 | $0 | $0 |
| SEEMA PATEL | Director Trustee or director | 1 | $0 | $0 |
| KIM C MARTIN | Director Trustee or director | 1 | $0 | $0 |
| TARA RIDDLE | Director Trustee or director | 1 | $0 | $0 |
| FRANCES ROBERSON | Director Trustee or director | 1 | $0 | $0 |
| Kay Hiott | Pres. Emeritus Trustee or director | 1 | $0 | $0 |
| Ashley Williams | Director Trustee or director | 1 | $0 | $0 |
| Pam Brems | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended October 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA DAY | CEO Officer | 40 | $110,431 |
| DAVID IVEY | President Trustee or director, Officer | 1 | $0 |
| PAM BREMS | Treasurer Trustee or director, Officer | 1 | $0 |
| KRISTIN PEWITT | Secretary Trustee or director, Officer | 1 | $0 |
| ANGIE SMITH | LEGAL COUNSEL Trustee or director, Officer | 1 | $0 |
| LISA LEITER | Director Trustee or director | 0 | $0 |
| ANJEL BURGESS | Director Trustee or director | 0 | $0 |
| EULA J MOORE | Director Trustee or director | 0 | $0 |
| SEEMA PATEL | Director Trustee or director | 0 | $0 |
| KIM C MARTIN | Director Trustee or director | 0 | $0 |
| KYLE THOMAS | Director Trustee or director | 0 | $0 |
990 for the year ended October 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA DAY | CEO Officer | 40 | $107,204 |
| DAVID IVEY | President Trustee or director, Officer | 1 | $0 |
| PAM BREMS | Treasurer Trustee or director, Officer | 1 | $0 |
| KRISTIN PEWITT | Secretary Trustee or director, Officer | 1 | $0 |
| ANGIE SMITH | LEGAL COUNSEL Trustee or director, Officer | 1 | $0 |
| LISA LEITER | Director Trustee or director | 0 | $0 |
| ANJEL BURGESS | Director Trustee or director | 0 | $0 |
| EULA J MOORE | Director Trustee or director | 0 | $0 |
| SEEMA PATEL | Director Trustee or director | 0 | $0 |
| KIM C MARTIN | Director Trustee or director | 0 | $0 |
| KYLE THOMAS | Director Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 550 KENNESAW AVE NW STE 900, MARIETTA, GA 30060-6987
- Principal officer (990 for 2024)
- DEBRA DAY, 550 KENNESAW AVENUE 900, MARIETTA, GA 30060
- Signed the 990
- DEBRA DAY, CEO
- Phone
- (770) 427-8401
- Website
- www.specialneedscobb.org
- Return prepared by
- Hezlep Nonprofit Advisors
Mission
Special Needs Cobb, Inc. is committed to promoting opportunities for all people with developmental disabilities to live full, productive, self-determined lives of the highest quality by fostering local communities which embrace all people.
Program accomplishments
- Supportive Group Home ProgramSpecial Needs Cobb sponsors and supports a network of 22 group homes in Cobb County, Georgia and one group home in Bartow County, Georgia that provide permanent supportive housing for adults with developmental disabilities, including homes developed under the HUD Section 811 program. The organization provides management, bookkeeping, and supervisory services to the homes; procures and administers property insurance, telephone and internet service, and repairs and maintenance on their behalf; and administers Cobb County Community Development Block Grant (CDBG) funds used for accessibility renovations and capital improvements at the homes, including roofs, HVAC systems, flooring, and septic repairs, enabling residents to live safely in their community.Expenses $664,946 · revenue $265,742
- Community Education and OutreachSpecial Needs Cobb serves as an educational resource and voice for Cobb County residents with developmental disabilities and their families. Staff and volunteers participate annually in the Georgia Council on Developmental Disabilities' Disability Days at the State Capitol, educating state officials about the needs of Georgians with developmental disabilities, including access to Medicaid NOW and COMP waiver services and the needs of group home residents living with Prader-Willi syndrome. The organization offers Zoom seminars on the NOW COMP waiver for parents and guardians, and publishes frequent newsletters connecting families to service providers, community resources, and public meetings and hearings of importance.Expenses $50,862
- Respite Care ProgramThrough its respite home, the organization provided short-term, overnight and weekend respite care for individuals with developmental disabilities, giving family caregivers temporary relief. During the year, the organization wound down the respite program and sold the respite home property, redirecting resources to its group home and community education programs.Expenses $24,810 · revenue $3,930
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 23-7162002
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1972
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,336,288
- Income (IRS master file)
- $1,131,148
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $945,014 | $894,793 | $1,336,288 | XML |
| 990 | October 2024 | $582,675 | $776,166 | $1,318,986 | XML |
| 990 | October 2023 | $514,001 | $815,421 | $1,875,502 | XML |
| 990 | October 2021 | $59,982 | $46,431 | $2,153,510 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7162002).
Questions about SPECIAL NEEDS COBB INC
- What is the EIN of SPECIAL NEEDS COBB INC?
- The employer identification number (EIN) of SPECIAL NEEDS COBB INC is 23-7162002.
- Is SPECIAL NEEDS COBB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1972.
- Are donations to SPECIAL NEEDS COBB INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL NEEDS COBB INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPECIAL NEEDS COBB INC due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECIAL NEEDS COBB INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of SPECIAL NEEDS COBB INC?
- The 990 for the year ended October 31, 2025 names DEBRA DAY.
- Who are the officers and directors of SPECIAL NEEDS COBB INC?
- The 990 for the year ended October 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $109,308 (DEBRA DAY, CEO).
- How much revenue does SPECIAL NEEDS COBB INC have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $945,014, expenses of $894,793 and total assets of $1,336,288 at year end.
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