The organization provides residential care for Special needs adults.

501(c)(3) charity; gifts are tax-deductible.
97¢ of each $1 spent went to programs.
Run by 9 volunteers and 17 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $25K a year · 4% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
97%
of spending
Looks good: 97% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 2.3 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $16K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$837K
109% of total assets
Concern: liabilities are 109% of assets; over 80%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$747K
+2% vs prior year
Spent
$804K
To programs
97%
Net assets
−$71K
By yearFY2021–FY2026
Revenue
$747K
FY2026▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2021$519K
FY2022$623K
FY2023$613K
FY2024$647K
FY2025$735K
FY2026$747K
Expenses
$804K
FY2026▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2021$503K
FY2022$545K
FY2023$583K
FY2024$619K
FY2025$682K
FY2026$804K
Net assets
−$71K
FY2026▼ -400%
Tap a bar for its year
Net assets by fiscal year
FY2021−$204K
FY2022−$126K
FY2023−$95K
FY2024−$67K
FY2025−$14K
FY2026−$71K

From the FY2026 Form 990 (year ending January 2026) · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Jun 1998.

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

Where the money goes

97 cents of each dollar spent went to programs.

Program services 97% · $782K Management & general 3% · $22K

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

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
Presdnt/Directr
$0Pt VII · Sec A
Vpres/Directr
$0Pt VII · Sec A
Treasur/Directo
$0Pt VII · Sec A
Sec/Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Assttreas/Direc
$0Pt VII · Sec A
See Special Friends Foundation 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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Offers housing and support for adults with special needs.

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Provided by the organization

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1 program · $782K · in their own filed words · FY2025
01

Providing residential care for special needs adults.

$782Kprogram 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 · FY2019

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$747K
Ln 12
Fees for servicesLn 2g$695K
Gifts and grantsLn 1h$51K
Investment incomeLn 3$1K
Money outPt IX
$804K
Ln 25
Programscol B$782K
Managementcol C$22K
Owns and owesPt X
−$71K
net assets · Ln 32
Cash and savingsLn 1–2$153K
Total assetsLn 16$766K
LiabilitiesLn 26$837K
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$51K
Fees for servicesLn 2g$695K
Investment incomeLn 3$1K
Gains on assetsLn 7$0
Total revenueLn 12$747K
Assets in detailPt X, end of year
CashLn 1$153K
SavingsLn 2$0
Cash and savings togetherLn 1–2$153K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$575K
Other assetsLn 15$1
Total assetsLn 16$766K
LiabilitiesLn 26$837K
Net assetsLn 32−$71K
OperationsPt I, VI
EmployeesI 517
VolunteersI 69
Fiscal year endsHeaderJanuary
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$160K$153K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$602K$575K
Total assetsLn 16$802K$766K
LiabilitiesLn 26$816K$837K
Net assetsLn 32−$14K−$71K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$388K$388K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$34K$34K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$6K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$11K$11K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$188K$188K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$50K$50K
InsuranceLn 23$14K$8K$6K
Other expenses (24a–d)Ln 24$109K$109K
All other expensesLn 24e$5K$5K
Total functional expensesLn 25$804K$782K$22K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest Viewing $747K$804K−$56K−$71K 990 PDF
FY2025 $735K$682K$53K−$14K 990 PDF
FY2024 $647K$619K$28K−$67K 990 PDF
FY2023 $613K$583K$30K−$95K 990 PDF
FY2022 $623K$545K$79K−$126K 990 PDF
FY2021 $519K$503K$16K−$204K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2026 990 (6 parts)
Part I · Summary $747,165 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $36,345$50,950
I-9 Program service revenuePrior year $696,381$694,857
I-10 Investment incomePrior year $2,164$1,358
I-11 Other revenue$0
I-12 Total revenuePrior year $734,890$747,165
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $342,592$422,066
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $339,217$381,572
I-18 Total expensesPrior year $681,809$803,638
I-19 Revenue less expensesPrior year $53,081−$56,473
Part VI · Governance 9 of 9 board members independent, 5 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $747,165 across 9 lines filed
VIII-1f All other contributions, gifts and grants$50,950
VIII-1h Total contributions, gifts and grants$50,950
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $694,857$694,857
VIII-3 Investment incomeRelated to mission $1,358$1,358
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $696,215$747,165
Part IX · Statement of functional expenses $803,638 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $388,173$388,173
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $33,893$33,893
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $5,647$5,647
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $10,613$10,613
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $187,549$187,549
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $50,124$50,124
IX-23 InsurancePrograms $8,153 · Management $5,547$13,700
IX-24 Other expenses (24a–d)Programs $109,348$109,348
IX-24e All other expensesPrograms $4,591$4,591
IX-25 Total functional expensesPrograms $781,831 · Management $21,807 · Fundraising $0$803,638
Part X · Balance sheet $766,456 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $160,360$153,272
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $39,147$37,906
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, netStart of year $602,001$575,277
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$1
X-16 Total assetsStart of year $801,508$766,456
X-17 Accounts payable and accrued expensesStart of year $27,212$29,833
X-26 Total liabilitiesStart of year $815,638$837,059
X-27 Net assets without donor restrictionsStart of year −$14,130−$70,603
X-32 Total net assets or fund balancesStart of year −$14,130−$70,603
X-33 Total liabilities and net assetsStart of year $801,508$766,456
Part XI · Reconciliation of net assets −$70,603 net assets at year end
XI-1 Total revenue$747,165
XI-2 Total expenses$803,638
XI-3 Revenue less expenses−$56,473
XI-4 Net assets at start of year−$14,130
XI-10 Net assets at end of year−$70,603

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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