Civic Intelligence

Special Childrens Friends Inc

EIN 01-0360872 • 501(c)3 • Ellsworth, ME

Profile

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

78 Union StreetEllsworth, ME 04605

www.specialchildrensfriends.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

76th percentile

23%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

85th percentile

31%

Faster asset growth than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

79th percentile

35%

Faster revenue growth than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$2,877,865

Up $561,336 (+24%) from 2024

Liabilities

Up

$195,256

Up $804 (+0.4%) from 2024

Net Assets

Up

$2,682,609

Up $560,532 (+26%) from 2024

Revenue

Down

$2,004,800

Down $61,244 (-3.0%) from 2024

Expenses

Up

$1,536,992

Up $25,956 (+1.7%) from 2024

Net Income

Down

$467,808

Down $87,200 (-16%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2012: $425,320Liabilities 2012: $24,614Net Assets 2012: $400,7062012Assets 2013: $485,496Liabilities 2013: $23,513Net Assets 2013: $461,9832013Assets 2014: $596,730Liabilities 2014: $37,717Net Assets 2014: $559,0132014Assets 2015: $559,077Liabilities 2015: $41,257Net Assets 2015: $517,8202015Assets 2016: $552,848Liabilities 2016: $63,212Net Assets 2016: $489,6362016Assets 2017: $622,889Liabilities 2017: $141,051Net Assets 2017: $481,8382017Assets 2018: $1,437,860Liabilities 2018: $300,921Net Assets 2018: $1,136,9392018Assets 2019: $1,394,768Liabilities 2019: $223,633Net Assets 2019: $1,171,1352019Assets 2020: $1,564,406Liabilities 2020: $205,221Net Assets 2020: $1,359,1852020Assets 2021: $1,892,340Liabilities 2021: $191,757Net Assets 2021: $1,700,5832021Assets 2022: $1,701,008Liabilities 2022: $181,028Net Assets 2022: $1,519,9802022Assets 2023: $1,671,054Liabilities 2023: $200,120Net Assets 2023: $1,470,9342023Assets 2024: $2,316,529Liabilities 2024: $194,452Net Assets 2024: $2,122,0772024Assets 2025: $2,877,865Liabilities 2025: $195,256Net Assets 2025: $2,682,6092025

Highlighted filing

2025

Assets$2,877,865
Liabilities$195,256
Net Assets$2,682,609

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $594,795Expenses 2012: $518,339Net Income 2012: $76,4562012Revenue 2013: $643,542Expenses 2013: $582,265Net Income 2013: $61,2772013Revenue 2014: $976,791Expenses 2014: $879,761Net Income 2014: $97,0302014Revenue 2015: $976,845Expenses 2015: $1,018,038Net Income 2015: -$41,1932015Revenue 2016: $1,051,101Expenses 2016: $1,079,285Net Income 2016: -$28,1842016Revenue 2017: $1,119,741Expenses 2017: $1,127,539Net Income 2017: -$7,7982017Revenue 2018: $1,931,085Expenses 2018: $1,293,218Net Income 2018: $637,8672018Revenue 2019: $1,536,475Expenses 2019: $1,523,011Net Income 2019: $13,4642019Revenue 2020: $1,484,971Expenses 2020: $1,314,420Net Income 2020: $170,5512020Revenue 2021: $1,294,231Expenses 2021: $1,236,516Net Income 2021: $57,7152021Revenue 2022: $1,350,106Expenses 2022: $1,445,897Net Income 2022: -$95,7912022Revenue 2023: $1,095,589Expenses 2023: $1,201,469Net Income 2023: -$105,8802023Revenue 2024: $2,066,044Expenses 2024: $1,511,036Net Income 2024: $555,0082024Revenue 2025: $2,004,800Expenses 2025: $1,536,992Net Income 2025: $467,8082025

Highlighted filing

2025

Revenue$2,004,800
Expenses$1,536,992
Net Income$467,808

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.88$0.20$2.68$2.00$1.54$0.47
2024Detailed filing. Detailed filing data is available for this year.$2.32$0.19$2.12$2.07$1.51$0.56
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.20$1.47$1.10$1.20$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.18$1.52$1.35$1.45$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.89$0.19$1.70$1.29$1.24$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.56$0.21$1.36$1.48$1.31$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.39$0.22$1.17$1.54$1.52$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.44$0.30$1.14$1.93$1.29$0.64
2017Detailed filing. Detailed filing data is available for this year.$0.62$0.14$0.48$1.12$1.13$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.06$0.49$1.05$1.08$0.03
2015Summary only. Only limited summary data is available for this year.$0.56$0.04$0.52$0.98$1.02$0.04
2014Summary only. Only limited summary data is available for this year.$0.60$0.04$0.56$0.98$0.88$0.10
2013Summary only. Only limited summary data is available for this year.$0.49$0.02$0.46$0.64$0.58$0.06
2012Summary only. Only limited summary data is available for this year.$0.43$0.02$0.40$0.59$0.52$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 17, 2026
Return Version
2024v5.0
Gross Receipts
$2,008,792
Mission and Program Overview

Mission

Special children's friends mission is to provide programs and support infants, children and youth with special needs and their families.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$987,802$1,043,651▲ $55,849
Cash and Non-Interest-Bearing Accounts$480,175$871,745▲ $391,570
Land, Buildings, and Equipment, Net$438,868$417,560▼ $21,308
Savings and Temporary Cash Investments$65,924$323,831▲ $257,907
Accounts Receivable$328,518$175,701▼ $152,817
Prepaid Expenses and Deferred Charges$13,342$43,477▲ $30,135
Total Assets$2,316,529$2,877,865▲ $561,336
Other Assets Total$1,900$1,900→ $0
Liabilities
Unsecured Notes Loans Payable$131,164$119,484▼ $11,680
Accounts Payable and Accrued Expenses$63,288$75,772▲ $12,484
Total Liabilities$194,452$195,256▲ $804
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,179,880$1,689,139▲ $509,259
Net Assets With Donor Restrictions$942,197$993,470▲ $51,273
Total Net Assets Fund Balance$2,122,077$2,682,609▲ $560,532
Total Liabilities and Net Assets / Fund Balance$2,316,529$2,877,865▲ $561,336

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$347,810$330,438$678,248
Land$65,000-$65,000
Equipment$4,750-$4,750

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$942,197-▲ $95,993-$993,470
2023$895,897-▲ $89,260-$942,197
Compensation and Service Providers

Board Members and Trustees

NameTitle
Catherine Haynes FentonPresident
Rebecca StanleySecretary
Melinda WorkmanTreasurer
Karen SheaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$152,098
Program Service Revenue
$1,838,634
Investment Income
$14,068
Other Revenue
$0
All Other Contributions
$15,058
Change in Net Assets
$467,808
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,315,640
Other Expenses$221,352
Total Fundraising Expense$197
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$871,670$130,250-$1,001,920
Other Employee Benefits$196,325$31,960-$228,285
Payroll Taxes$74,328$11,107-$85,435
Occupancy$70,957$2,195-$73,152
Insurance$21,864--$21,864
Depreciation Depletion$21,308--$21,308
All Other Expenses$10,285--$10,285
Interest$8,032--$8,032
Office Expenses$7,443-$197$7,640
Other Expenses$5,382$1,426-$6,808
Travel$4,097--$4,097
Conferences and Meetings$3,763--$3,763
Advertising$1,392--$1,392
Fees for Service Investment Mgmnt Fees-$476-$476
Total Functional Expenses$1,359,381$177,414$197$1,536,992
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by an outside accouting firm. The draft 990 will be reviewed prior to filing by the finance manager, executive director as well as the board of directors. When all questions are resolved and the board is satisfied that the information is accurate to the best of their knowledge, a vote will be taken and the accounting firm will be instructed to file the tax return.

Form 990, Page 6, Part VI, Line 12C

At least annually all board members are required to state if they have any conflicts of interest with the operations of special children's friends.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is reviewed annually by the board of directors. Comparable salaries, based on the size of the organization and geographic comparability, are taken into consideration.

Form 990, Page 6, Part VI, Line 19

The form 990 is available to review upon request during regular business hours which are monday thru friday 8:00am - 4:00pm at 78 union street, ellsworth, maine.

Filing and Contact Details

Filer

Filer Name
Special Childrens Friends Inc
EIN
01-0360872
Phone
2076672430
Address
78 UNION STREET, ELLSWORTH, ME 04605

Signing Officer

Name
Catherine Haynes Fenton
Title
President
Phone
2076640002
Signed
2026-02-17

Organization Details

Principal Officer
Catherine Haynes Fenton
Formed
1979
Legal Domicile
Me
Voting Board Members
4
Independent Board Members
4
Employees
35
Volunteers
4

Preparer

Firm
Bbsc Cpas
Address
38 PARKWAY S, BREWER, ME 04412
Preparer
Jason D Gould CPA
Phone
2079418890
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4B

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. Case managers are available to attend meetings with families, advocate for them, go to doctor appointments with them, help them fill out forms or any other tasks that they may need assistance with. Their jobs are made more challenging because there are very few services available for families and children. Generally a child is put on a waitlist of some kind regardless of what the need is. This is frustrating for families and case managers, but they do their best to access whatever services are available.

Form 990, Part XI, Line 9

Change in mcf endowment - book only 87,817

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The intended use of the organization's endowment funds is for general purpose.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013342
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt043477
IRS990/PrincipalOfficerNm0CATHERINE HAYNES FENTON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MAINECARE INCOME
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES/CDS
IRS990/ProgramServiceRevenueGrp/Desc2DMHMR/SAS MED./CASE MANAGEMEN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0961590
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1500574
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2376470
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0961590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1500574
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2376470
IRS990/ProgSrvcAccomActy2Grp/Desc0CASE 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. CASE MANAGERS ARE AVAILABLE TO ATTEND MEETINGS WITH FAMILIES, ADVOCATE FOR THEM, GO TO DOCTOR APPOINTMENTS WITH THEM, HELP THEM FILL OUT FORMS OR ANY OTHER TASKS THAT THEY MAY NEED ASSISTANCE WITH. THEIR JOBS ARE MADE MORE CHALLENGING BECAUSE THERE ARE VERY FEW SERVICES AVAILABLE FOR FAMILIES AND CHILDREN. GENERALLY A CHILD IS PUT ON A WAITLIST OF SOME KIND REGARDLESS OF WHAT THE NEED IS. THIS IS FRUSTRATING FOR FAMILIES AND CASE MANAGERS, BUT THEY DO THEIR BEST TO ACCESS WHATEVER SERVICES ARE AVAILABLE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0277062
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0376470
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt095571
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06603
IRS990/PYOtherExpensesAmt0249805
IRS990/PYProgramServiceRevenueAmt01963870
IRS990/PYRevenuesLessExpensesAmt0555008
IRS990/PYSalariesCompEmpBnftPaidAmt01261231
IRS990/PYTotalExpensesAmt01511036
IRS990/PYTotalRevenueAmt02066044
IRS990/ReconcilationRevenueExpnssAmt0467808
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01462164
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065924
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0323831
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0152098
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt095571
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt07180
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt051280
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt033075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0339204
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013930
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt06749
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05053
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06525
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03664
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt035921
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt03802504
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90420
IRS990ScheduleA/PublicSupportPY170Pct00.94790
IRS990ScheduleA/PublicSupportTotal170Amt0339204
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0152098
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt095571
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07180
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt051280
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt033075
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0339204
IRS990ScheduleA/TotalSupportAmt0375125
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0347810
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0330438
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0678248
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt08175
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0942197
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0993470
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt036545
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt095993
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt07700
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0895897
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0942197
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt035260
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt089260
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt04750
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04750
IRS990ScheduleD/LandGrp/BookValueAmt065000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS FOR GENERAL PURPOSE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0417560
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASE 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. CASE MANAGERS ARE AVAILABLE TO ATTEND MEETINGS WITH FAMILIES, ADVOCATE FOR THEM, GO TO DOCTOR APPOINTMENTS WITH THEM, HELP THEM FILL OUT FORMS OR ANY OTHER TASKS THAT THEY MAY NEED ASSISTANCE WITH. THEIR JOBS ARE MADE MORE CHALLENGING BECAUSE THERE ARE VERY FEW SERVICES AVAILABLE FOR FAMILIES AND CHILDREN. GENERALLY A CHILD IS PUT ON A WAITLIST OF SOME KIND REGARDLESS OF WHAT THE NEED IS. THIS IS FRUSTRATING FOR FAMILIES AND CASE MANAGERS, BUT THEY DO THEIR BEST TO ACCESS WHATEVER SERVICES ARE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUTING FIRM. THE DRAFT 990 WILL BE REVIEWED PRIOR TO FILING BY THE FINANCE MANAGER, EXECUTIVE DIRECTOR AS WELL AS THE BOARD OF DIRECTORS. WHEN ALL QUESTIONS ARE RESOLVED AND THE BOARD IS SATISFIED THAT THE INFORMATION IS ACCURATE TO THE BEST OF THEIR KNOWLEDGE, A VOTE WILL BE TAKEN AND THE ACCOUNTING FIRM WILL BE INSTRUCTED TO FILE THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AT LEAST ANNUALLY ALL BOARD MEMBERS ARE REQUIRED TO STATE IF THEY HAVE ANY CONFLICTS OF INTEREST WITH THE OPERATIONS OF SPECIAL CHILDREN'S FRIENDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. COMPARABLE SALARIES, BASED ON THE SIZE OF THE ORGANIZATION AND GEOGRAPHIC COMPARABILITY, ARE TAKEN INTO CONSIDERATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS AVAILABLE TO REVIEW UPON REQUEST DURING REGULAR BUSINESS HOURS WHICH ARE MONDAY THRU FRIDAY 8:00AM - 4:00PM AT 78 UNION STREET, ELLSWORTH, MAINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN MCF ENDOWMENT - BOOK ONLY 87,817
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02316529
IRS990/TotalAssetsEOYAmt02877865
IRS990/TotalAssetsGrp/BOYAmt02316529
IRS990/TotalAssetsGrp/EOYAmt02877865
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0152098
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0197
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0177414
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01359381
IRS990/TotalFunctionalExpensesGrp/TotalAmt01536992
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0194452
IRS990/TotalLiabilitiesEOYAmt0195256
IRS990/TotalLiabilitiesGrp/BOYAmt0194452
IRS990/TotalLiabilitiesGrp/EOYAmt0195256
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02122077
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02682609
IRS990/TotalProgramServiceExpensesAmt01359381
IRS990/TotalProgramServiceRevenueAmt01838634
IRS990/TotalRevenueGrp/ExclusionAmt014068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01838634
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02004800
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02316529
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02877865
IRS990/TravelGrp/ProgramServicesAmt04097
IRS990/TravelGrp/TotalAmt04097
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0131164
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0119484
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt078 UNION STREET
IRS990/USAddress/CityNm0ELLSWORTH
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd004605
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.SPECIALCHILDRENSFRIENDS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHERINE HAYNES FENTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02076640002
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPECIAL CHILDRENS FRIENDS INC
ReturnHeader/Filer/BusinessNameControlTxt0SPEC
ReturnHeader/Filer/EIN0010360872
ReturnHeader/Filer/PhoneNum02076672430
ReturnHeader/Filer/USAddress/AddressLine1Txt078 UNION STREET
ReturnHeader/Filer/USAddress/CityNm0ELLSWORTH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004605
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043389217
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BBSC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt038 PARKWAY S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BREWER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004412
ReturnHeader/PreparerPersonGrp/PhoneNum02079418890
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JASON D GOULD CPA
ReturnHeader/ReturnTs02026-02-17T15:14:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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