Special Childrens Friends Inc
Special Childrens Friends Inc. consistently operates near break-even with no reported officer compensation.
EIN: 10360872 · Ellsworth, ME · NTEE: P82Z · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $2.0M |
| Total Expenses | $1.2M |
| Program Spending | 85% |
| Net Assets | $1.5M |
| Transparency Score | 85/100 |
Is Special Childrens Friends Inc Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Special Childrens Friends Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Special Childrens Friends Inc
Special Childrens Friends Inc (EIN: 10360872) is a nonprofit organization based in Ellsworth, ME, classified under NTEE code P82Z. The organization reported total revenue of $2.0M and total assets of $2.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Special Childrens Friends Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Special Childrens Friends Inc is a mid-size nonprofit that has been operating for 46 years, with 12 years of IRS 990 filings on record (2012–2023). Revenue has grown at a compound annual rate of 5.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.1M |
| Total Expenses | $1.2M |
| Surplus / Deficit | $-105,880 |
| Total Assets | $1.7M |
| Total Liabilities | $200K |
| Net Assets | $1.5M |
| Operating Margin | -9.7% |
| Debt-to-Asset Ratio | 12.0% |
| Months of Reserves | 16.7 months |
Financial Health Grade: B
In 2023, Special Childrens Friends Inc reported a deficit of $106K with expenses exceeding revenue, holds 16.7 months of operating reserves (strong position), has a debt-to-asset ratio of 12.0% (very low leverage).
Financial Trends
Over 12 years of filings (2012–2023), Special Childrens Friends Inc's revenue has grown at a compound annual growth rate (CAGR) of 5.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -18.9% | -16.9% | -1.8% |
| 2022 | +4.3% | +16.9% | -10.1% |
| 2021 | -12.8% | -5.9% | +21.0% |
| 2020 | -3.4% | -13.7% | +12.2% |
| 2019 | -20.4% | +17.8% | -3.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1980 |
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 Special Childrens Friends Inc 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: 85%
- fundraising: 5%
According to IRS 990 filings, Special Childrens Friends Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% 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 $106K, with expenses exceeding revenue.
- Debt-to-asset ratio: 12.0%.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership either serves on a volunteer basis or is compensated through other means not categorized as officer compensation, which is highly favorable for resource allocation.
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 Special Childrens Friends Inc's IRS 990 filings:
- Some years show expenses exceeding revenue (e.g., 202306, 202206), indicating minor operating deficits.
Strengths
The following positive indicators were identified for Special Childrens Friends Inc:
- Consistent reporting of 0% officer compensation, indicating efficient use of funds.
- General growth in assets over the past decade, from $596,730 in 201406 to $1,671,054 in 202306.
- Stable revenue generation, consistently operating around the $1-2 million mark.
Frequently Asked Questions about Special Childrens Friends Inc
Is Special Childrens Friends Inc a legitimate charity?
Based on AI analysis of IRS 990 filings, Special Childrens Friends Inc (EIN: 10360872) some concerns. Mission Score: 85/100. 1 red flag identified, 3 strengths noted.
How does Special Childrens Friends Inc spend its money?
Special Childrens Friends Inc directs 85% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Special Childrens Friends Inc tax-deductible?
Special Childrens Friends Inc is registered as a tax-exempt nonprofit (EIN: 10360872). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Special Childrens Friends Inc's spending goes to programs?
Special Childrens Friends Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Special Childrens Friends Inc compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Special Childrens Friends Inc is above average for NTEE category P82Z nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Special Childrens Friends Inc located?
Special Childrens Friends Inc is headquartered in Ellsworth, Maine and files with the IRS under EIN 10360872. It is classified under NTEE code P82Z.
How many years of IRS 990 filings does Special Childrens Friends Inc have?
Special Childrens Friends Inc has 12 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 $2.0M in total revenue.
Is Special Childrens Friends Inc. financially stable?
The organization appears to be financially stable, consistently managing revenues and expenses around the $1-2 million mark. While some years show minor deficits, the overall trend in assets is positive, growing from $596,730 in 201406 to $1,671,054 in 202306, suggesting a healthy financial position.
How does Special Childrens Friends Inc. manage executive compensation?
Special Childrens Friends Inc. reports 0% officer compensation in all available IRS 990 filings, indicating a strong commitment to directing funds towards its mission rather than executive salaries.
Has the organization's financial health improved over the last decade?
Yes, the organization's assets have grown significantly from $596,730 in 201406 to $1,671,054 in 202306, and its revenue has generally increased, suggesting an improvement in overall financial health and capacity.
Filing History
IRS 990 filing history for Special Childrens Friends Inc showing financial trends over 12 years of public records:
Over 12 years of IRS 990 filings (2012–2023), Special Childrens Friends Inc's revenue has grown by 84.2%, moving from $595K to $1.1M. Total assets increased by 292.9% over the same period, from $425K to $1.7M. Total functional expenses rose by 131.8%, from $518K to $1.2M. In its most recent filing year (2023), Special Childrens Friends Inc reported a deficit of $106K, with expenses exceeding revenue. The organization holds $200K in liabilities against $1.7M in assets (debt-to-asset ratio: 12.0%), resulting in net assets of $1.5M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.1M | $1.2M | $1.7M | $200K | — | View 990 |
| 2022 | $1.4M | $1.4M | $1.7M | $181K | — | View 990 |
| 2021 | $1.3M | $1.2M | $1.9M | $192K | — | View 990 |
| 2020 | $1.5M | $1.3M | $1.6M | $205K | — | View 990 |
| 2019 | $1.5M | $1.5M | $1.4M | $224K | — | View 990 |
| 2018 | $1.9M | $1.3M | $1.4M | $301K | — | View 990 |
| 2017 | $1.1M | $1.1M | $623K | $141K | — | View 990 |
| 2016 | $1.1M | $1.1M | $553K | $63K | — | View 990 |
| 2015 | $977K | $1.0M | $559K | $41K | — | View 990 |
| 2014 | $977K | $880K | $597K | $38K | — | View 990 |
| 2013 | $644K | $582K | $485K | $24K | — | View 990 |
| 2012 | $595K | $518K | $425K | $25K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.1M, expenses of $1.2M, and assets of $1.7M (revenue -18.9% year-over-year).
- 2022: Revenue of $1.4M, expenses of $1.4M, and assets of $1.7M (revenue +4.3% year-over-year).
- 2021: Revenue of $1.3M, expenses of $1.2M, and assets of $1.9M (revenue -12.8% year-over-year).
- 2020: Revenue of $1.5M, expenses of $1.3M, and assets of $1.6M (revenue -3.4% year-over-year).
- 2019: Revenue of $1.5M, expenses of $1.5M, and assets of $1.4M (revenue -20.4% year-over-year).
- 2018: Revenue of $1.9M, expenses of $1.3M, and assets of $1.4M (revenue +72.5% year-over-year).
- 2017: Revenue of $1.1M, expenses of $1.1M, and assets of $623K (revenue +6.5% year-over-year).
- 2016: Revenue of $1.1M, expenses of $1.1M, and assets of $553K (revenue +7.6% year-over-year).
- 2015: Revenue of $977K, expenses of $1.0M, and assets of $559K (revenue +0.0% year-over-year).
- 2014: Revenue of $977K, expenses of $880K, and assets of $597K (revenue +51.8% year-over-year).
- 2013: Revenue of $644K, expenses of $582K, and assets of $485K (revenue +8.2% year-over-year).
- 2012: Revenue of $595K, expenses of $518K, and assets of $425K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Special Childrens Friends Inc:
Data Sources and Methodology
This transparency report for Special Childrens Friends Inc 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.