Special Childrens Friends INC

Tax-deductible

Ellsworth, ME501(c)(3)Human ServicesEIN 01-0360872Revenue $2.0M in FY2025

On file with the IRSspecialchildrensfriends.org78 Union St, 04605-1551 · Ellsworth, METax-exempt since Dec 1980Publicly supported charity — 170(b)(1)(A)(vi)

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Special children's Friends provides programming to foster the healthy development of children with developmental challenges in partnership with their families and their communities.

501(c)(3) charity; gifts are tax-deductible.
88¢ of each $1 spent went to programs.
Run by 4 volunteers and 37 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $176K a year · 11% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
88%
of spending
Looks good: 88% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
9 mo
of spending, in cash
Looks good: 9.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $89K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$195K
7% of total assets
Looks good: liabilities are 7% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.0M
-3% vs prior year
Spent
$1.5M
To programs
88%
Net assets
$2.7M
By yearFY2021–FY2025
Revenue
$2.0M
FY2025▼ -3%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.3M
FY2022$1.4M
FY2023$1.1M
FY2024$2.1M
FY2025$2.0M
Expenses
$1.5M
FY2025▲ +2%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.2M
FY2022$1.4M
FY2023$1.2M
FY2024$1.5M
FY2025$1.5M
Net assets
$2.7M
FY2025▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2021$1.7M
FY2022$1.5M
FY2023$1.5M
FY2024$2.1M
FY2025$2.7M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1980.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

88 cents of each dollar spent went to programs.

Program services 88% · $1.4M Management & general 12% · $177K Fundraising 0% · $197

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Special Childrens Friends INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Fosters healthy development for children with challenges, partnering with families and communities.

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2 programs · $1.4M · in their own filed words · FY2024
01

Children's Services

Center based pre-school developmental programs and parental support. Currently we have fifteen students in the early intervention program. The children attend five days per week from 8-2 PM. Their day resembles that of a typical nursery school except that there is theraputic intent in whatever they do.

$1.1Mprogram expense
02

Case management services are provided for individuals with developmental challenges, autism spectrum disorders and mental health diagnosis from birth to age twenty-one. We have four full-time case managers who each carry a caseload of about 25 children. This number can fluctuate depending on the needs of the families.

$277Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 2 funders$89K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.8M
Gifts and grantsLn 1h$152K
Investment incomeLn 3$14K
Money outPt IX
$1.5M
Ln 25
Programscol B$1.4M
Managementcol C$177K
Fundraisingcol D$197
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$1.2M
Total assetsLn 16$2.9M
LiabilitiesLn 26$195K
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$152K
Government grantsLn 1e$137K
Fees for servicesLn 2g$1.8M
Investment incomeLn 3$14K
Gains on assetsLn 7$138
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$872K
SavingsLn 2$324K
Cash and savings togetherLn 1–2$1.2M
InvestmentsLn 11–13$1.0M
Land, buildings, equipmentLn 10c$418K
Other assetsLn 15$2K
Total assetsLn 16$2.9M
LiabilitiesLn 26$195K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 537
VolunteersI 64
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$546K$1.2M
InvestmentsLn 11–13$988K$1.0M
Land, buildings, equipmentLn 10c$439K$418K
Total assetsLn 16$2.3M$2.9M
LiabilitiesLn 26$194K$195K
Net assetsLn 32$2.1M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$1.0M$872K$130K
Other employee benefitsLn 9$228K$196K$32K
Payroll taxesLn 10$85K$74K$11K
Investment management feesLn 11f$476$476
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$8K$7K$197
OccupancyLn 16$73K$71K$2K
TravelLn 17$4K$4K
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$8K$8K
Depreciation, depletion and amortizationLn 22$21K$21K
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$69K$68K$1K
All other expensesLn 24e$10K$10K
Total functional expensesLn 25$1.5M$1.4M$177K$197

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.0M$1.5M$468K$2.7M 990 PDF
FY2024 $2.1M$1.5M$555K$2.1M 990 PDF
FY2023 $1.1M$1.2M−$106K$1.5M 990 PDF
FY2022 $1.4M$1.4M−$96K$1.5M 990 PDF
FY2021 $1.3M$1.2M$58K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $2,004,800 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $95,571$152,098
I-9 Program service revenuePrior year $1,963,870$1,838,634
I-10 Investment incomePrior year $6,603$14,068
I-11 Other revenue$0
I-12 Total revenuePrior year $2,066,044$2,004,800
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,261,231$1,315,640
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $249,805$221,352
I-18 Total expensesPrior year $1,511,036$1,536,992
I-19 Revenue less expensesPrior year $555,008$467,808
Part VI · Governance 4 of 4 board members independent, 2 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,004,800 across 7 lines filed
VIII-1e Government grants$137,040
VIII-1f All other contributions, gifts and grants$15,058
VIII-1h Total contributions, gifts and grants$152,098
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,838,634$1,838,634
VIII-3 Investment incomeExcluded from tax $13,930$13,930
VIII-7 Net gain or loss on sales of assetsExcluded from tax $138$138
VIII-12 Total revenueRelated to mission $1,838,634 · Excluded from tax $14,068$2,004,800
Part IX · Statement of functional expenses $1,536,992 across 14 lines filed
IX-7 Other salaries and wagesPrograms $871,670 · Management $130,250$1,001,920
IX-9 Other employee benefitsPrograms $196,325 · Management $31,960$228,285
IX-10 Payroll taxesPrograms $74,328 · Management $11,107$85,435
IX-11f Investment management feesManagement $476$476
IX-12 Advertising and promotionPrograms $1,392$1,392
IX-13 Office expensesPrograms $7,443 · Fundraising $197$7,640
IX-16 OccupancyPrograms $70,957 · Management $2,195$73,152
IX-17 TravelPrograms $4,097$4,097
IX-19 Conferences, conventions and meetingsPrograms $3,763$3,763
IX-20 InterestPrograms $8,032$8,032
IX-22 Depreciation, depletion and amortizationPrograms $21,308$21,308
IX-23 InsurancePrograms $21,864$21,864
IX-24 Other expenses (24a–d)Programs $67,917 · Management $1,426$69,343
IX-24e All other expensesPrograms $10,285$10,285
IX-25 Total functional expensesPrograms $1,359,381 · Management $177,414 · Fundraising $197$1,536,992
Part X · Balance sheet $2,877,865 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $480,175$871,745
X-2 Savings and temporary cash investmentsStart of year $65,924$323,831
X-4 Accounts receivableStart of year $328,518$175,701
X-9 Prepaid expenses and deferred chargesStart of year $13,342$43,477
X-10c Land, buildings and equipment, netStart of year $438,868$417,560
X-11 Publicly traded securitiesStart of year $987,802$1,043,651
X-15 Other assetsStart of year $1,900$1,900
X-16 Total assetsStart of year $2,316,529$2,877,865
X-17 Accounts payable and accrued expensesStart of year $63,288$75,772
X-24 Unsecured notes and loans payableStart of year $131,164$119,484
X-26 Total liabilitiesStart of year $194,452$195,256
X-27 Net assets without donor restrictionsStart of year $1,179,880$1,689,139
X-28 Net assets with donor restrictionsStart of year $942,197$993,470
X-32 Total net assets or fund balancesStart of year $2,122,077$2,682,609
X-33 Total liabilities and net assetsStart of year $2,316,529$2,877,865
Part XI · Reconciliation of net assets $2,682,609 net assets at year end
XI-1 Total revenue$2,004,800
XI-2 Total expenses$1,536,992
XI-3 Revenue less expenses$467,808
XI-4 Net assets at start of year$2,122,077
XI-5 Net unrealized gains (losses) on investments$4,907
XI-9 Other changes in net assets$87,817
XI-10 Net assets at end of year$2,682,609

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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