Nonprofit · EIN 26-1337041
SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION
Tax-exempt · HORSHAM, PA 19044
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $145,554 | $132,568 | $12,986 | $75,009 | $118 | $74,891 |
| December 31, 2024 | 990 | $119,290 | $99,588 | $19,702 | $61,905 | $0 | $61,905 |
| December 31, 2023 | 990 | $198,789 | $209,616 | -$10,827 | $42,203 | $0 | $42,203 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $145,554
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $945
- Compensation of officers, directors and key employees
- $27,038
- Other salaries and wages
- $68,172
- Salaries, compensation and benefits (total)
- $116,171
- Professional fundraising fees
- $0
- Accounting fees
- $1,092
- Travel
- $67
- Program services (functional)
- $945
- Management and general (functional)
- $131,623
Balance sheet and other
- Total assets, start of year
- $61,905
- Total assets, end of year
- $75,009
- Total liabilities, end of year
- $118
- Net assets, end of year
- $74,891
- Net assets without donor restrictions
- $74,891
- Gross receipts
- $145,554
- Employees
- 2
- Year formed
- 2007
- State of legal domicile
- PA
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| THOMAS R TIRNEY | OFFICER Officer | 0 | $0 |
| THOMAS G TIRNEY | OFFICER Officer | 0 | $0 |
| LORRAINE KRIEBEL | OFFICER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORRAINE KRIEBEL | OFFICER Officer | 0 | $46,923 |
| THOMAS G TIRNEY | OFFICER Officer | 0 | $7,000 |
| THOMAS R TIRNEY | OFFICER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LORRAINE KRIEBEL | OFFICER Officer | 0 | $40,000 |
| THOMAS G TIRNEY | OFFICER Officer | 0 | $7,000 |
| THOMAS R TIRNEY | OFFICER Officer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 415 HORSHAM RD, HORSHAM, PA 19044-2068
- In care of
- % TOM TIRNEY
- Mailing address (990-N for 2021)
- 415 Horsham Road, Horsham PA 19044
- Principal officer (990-N for 2021)
- Thomas Tirney, 110 Beaumont Drive, NEWTOWN PA 18940
- Signed the 990
- TOM TIRNEY, Officer
- Website
- www.snerf.org
- Return prepared by
- Charles W Browning CPA LLC
Mission
The Special Needs Education and Resource Foundation (SNERF) was created in 2010 to provide trustee services cost-free to individuals with special needs receiving care at several Pennsylvania-based non-profit providers. SNERF also offers grants to pay for supplemental needs.
Program accomplishments
- Provided direct support of individuals with special needs receiving care at several Pennsylvania based on-profit providers. Such support totaled $30,277 for 2024.Expenses $945 · grants $945
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1337041
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mental health and crisis intervention (F19)
- Assets (IRS master file)
- $75,009
- Income (IRS master file)
- $145,554
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $145,554 | $132,568 | $75,009 | XML |
| 990 | December 2024 | $119,290 | $99,588 | $61,905 | XML |
| 990 | December 2023 | $198,789 | $209,616 | $42,203 | XML |
| 990 | December 2022 | $226,719 | $175,609 | $53,030 | IRS |
| 990-N for 2021 Officer: Thomas Tirney | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Thomas Tirney | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Jack Rule | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-1337041).
Questions about SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION
- What is the EIN of SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION?
- The employer identification number (EIN) of SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION is 26-1337041.
- Is SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION 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 EDUCATION AND RESOURCES FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION?
- The 990-N for 2021 names Thomas Tirney.
- Who are the officers and directors of SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does SPECIAL NEEDS EDUCATION AND RESOURCES FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $145,554, expenses of $132,568 and total assets of $75,009 at year end.
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