Salem Area Special Needs Association
Salem Area Special Needs Association shows consistent asset base and zero liabilities, but recent years indicate deficit spending.
EIN: 208428288 · Salem, NH · NTEE: P12 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $136K |
| Total Expenses | $138K |
| Program Spending | 90% |
| Net Assets | $305K |
| Transparency Score | 85/100 |
Is Salem Area Special Needs Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Salem Area Special Needs Association directs 90% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Salem Area Special Needs Association
Salem Area Special Needs Association (EIN: 208428288) is a nonprofit organization based in Salem, NH, classified under NTEE code P12. The organization reported total revenue of $136K and total assets of $280K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Salem Area Special Needs Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Salem Area Special Needs Association is a small nonprofit that has been operating for 19 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 7.0%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $105K |
| Total Expenses | $138K |
| Surplus / Deficit | $-32,437 |
| Total Assets | $305K |
| Net Assets | $305K |
| Operating Margin | -30.8% |
| Months of Reserves | 26.6 months |
Financial Health Grade: B
In 2023, Salem Area Special Needs Association reported a deficit of $32K with expenses exceeding revenue, holds 26.6 months of operating reserves (strong position).
Financial Trends
Over 13 years of filings (2011–2023), Salem Area Special Needs Association's revenue has grown at a compound annual growth rate (CAGR) of 7.0%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -13.6% | +1.1% | -9.6% |
| 2022 | +24.8% | +55.0% | -4.1% |
| 2021 | +30.9% | +52.7% | +2.8% |
| 2020 | +21.9% | +16.9% | +5.2% |
| 2019 | -19.3% | +37.0% | +3.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Salem Area Special Needs Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 90%
- fundraising: 0%
According to IRS 990 filings, Salem Area Special Needs Association allocates its expenses as follows: admin: 10%, programs: 90%, fundraising: 0%. With 90% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $32K, with expenses exceeding revenue.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure that maximizes resources for program delivery.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Salem Area Special Needs Association's IRS 990 filings:
- Expenses exceeded revenue in 2022 and 2023, indicating operational deficits.
- Declining assets from $352,195 in 2021 to $305,293 in 2023, potentially due to deficit spending.
Strengths
The following positive indicators were identified for Salem Area Special Needs Association:
- Consistent reporting of $0 liabilities across all filings.
- 0% officer compensation, indicating a volunteer-led and highly efficient leadership.
- Stable and significant asset base, providing financial resilience.
- Long history of IRS 990 filings (13 filings), demonstrating transparency and compliance.
Frequently Asked Questions about Salem Area Special Needs Association
Is Salem Area Special Needs Association a legitimate charity?
Based on AI analysis of IRS 990 filings, Salem Area Special Needs Association (EIN: 208428288) some concerns. Mission Score: 85/100. 2 red flags identified, 4 strengths noted.
How does Salem Area Special Needs Association spend its money?
Salem Area Special Needs Association directs 90% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Salem Area Special Needs Association tax-deductible?
Salem Area Special Needs Association is registered as a tax-exempt nonprofit (EIN: 208428288). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Salem Area Special Needs Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Salem Area Special Needs Association is above average for NTEE category P12 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Salem Area Special Needs Association located?
Salem Area Special Needs Association is headquartered in Salem, New Hampshire and files with the IRS under EIN 208428288. It is classified under NTEE code P12.
How many years of IRS 990 filings does Salem Area Special Needs Association have?
Salem Area Special Needs Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $136K in total revenue.
Is Salem Area Special Needs Association financially sustainable given recent deficits?
While the organization has a healthy asset base ($305,293 in 2023) and no liabilities, expenses have exceeded revenue in 2022 ($136,191 vs $121,726) and 2023 ($137,646 vs $105,209). Continued deficit spending could erode assets over time, necessitating a review of revenue generation or expense management.
How does the lack of officer compensation impact the organization?
The consistent reporting of 0% officer compensation suggests a volunteer-driven leadership, which significantly reduces administrative overhead and allows a greater proportion of funds to be directed towards program services, enhancing efficiency and donor confidence.
What is the trend in the organization's revenue?
Revenue has generally trended upwards over the past decade, from $56,553 in 2014 to $105,209 in 2023, indicating growing support, though it has fluctuated year-to-year.
What is the organization's liability situation?
Salem Area Special Needs Association consistently reports $0 in liabilities across all available filings, indicating a very strong and debt-free financial position.
Filing History
IRS 990 filing history for Salem Area Special Needs Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Salem Area Special Needs Association's revenue has grown by 125.8%, moving from $47K to $105K. Total assets increased by 77.4% over the same period, from $172K to $305K. Total functional expenses rose by 548.8%, from $21K to $138K. In its most recent filing year (2023), Salem Area Special Needs Association reported a deficit of $32K, with expenses exceeding revenue.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $105K | $138K | $305K | $0 | — | View 990 |
| 2022 | $122K | $136K | $338K | $0 | — | View 990 |
| 2021 | $97K | $88K | $352K | $0 | — | View 990 |
| 2020 | $74K | $58K | $343K | $0 | — | View 990 |
| 2019 | $61K | $49K | $326K | $0 | — | View 990 |
| 2018 | $76K | $36K | $314K | $0 | — | View 990 |
| 2017 | $9K | $22K | $274K | $0 | — | View 990 |
| 2016 | $38K | $35K | $282K | $0 | — | View 990 |
| 2015 | $65K | $33K | $278K | $0 | — | View 990 |
| 2014 | $57K | $32K | $246K | $0 | — | View 990 |
| 2013 | $54K | $37K | $222K | $0 | — | View 990 |
| 2012 | $60K | $29K | $204K | $0 | — | View 990 |
| 2011 | $47K | $21K | $172K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $105K, expenses of $138K, and assets of $305K (revenue -13.6% year-over-year).
- 2022: Revenue of $122K, expenses of $136K, and assets of $338K (revenue +24.8% year-over-year).
- 2021: Revenue of $97K, expenses of $88K, and assets of $352K (revenue +30.9% year-over-year).
- 2020: Revenue of $74K, expenses of $58K, and assets of $343K (revenue +21.9% year-over-year).
- 2019: Revenue of $61K, expenses of $49K, and assets of $326K (revenue -19.3% year-over-year).
- 2018: Revenue of $76K, expenses of $36K, and assets of $314K (revenue +697.3% year-over-year).
- 2017: Revenue of $9K, expenses of $22K, and assets of $274K (revenue -75.3% year-over-year).
- 2016: Revenue of $38K, expenses of $35K, and assets of $282K (revenue -40.9% year-over-year).
- 2015: Revenue of $65K, expenses of $33K, and assets of $278K (revenue +15.0% year-over-year).
- 2014: Revenue of $57K, expenses of $32K, and assets of $246K (revenue +3.9% year-over-year).
- 2013: Revenue of $54K, expenses of $37K, and assets of $222K (revenue -10.0% year-over-year).
- 2012: Revenue of $60K, expenses of $29K, and assets of $204K (revenue +29.8% year-over-year).
- 2011: Revenue of $47K, expenses of $21K, and assets of $172K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Salem Area Special Needs Association:
Data Sources and Methodology
This transparency report for Salem Area Special Needs Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.