Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
53rd percentile
Higher debt load relative to revenue than 53% of similar nonprofits.
Net Margin
76th percentile
Higher net margin than 76% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
85th percentile
Faster asset growth than 85% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
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
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $347,810 | $330,438 | $678,248 |
| Land | $65,000 | - | $65,000 |
| Equipment | $4,750 | - | $4,750 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $942,197 | - | ▲ $95,993 | - | $993,470 |
| 2023 | $895,897 | - | ▲ $89,260 | - | $942,197 |
| Name | Title |
|---|---|
| Catherine Haynes Fenton | President |
| Rebecca Stanley | Secretary |
| Melinda Workman | Treasurer |
| Karen Shea | Vice Preside |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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.”
“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.”
“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.”
“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.”
“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.”
“Change in mcf endowment - book only 87,817”
“The intended use of the organization's endowment funds is for general purpose.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 63288 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 75772 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 328518 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 175701 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SPECIAL CHILDREN'S FRIENDS PROVIDES PROGRAMMING TO FOSTER THE HEALTHY DEVELOPMENT OF CHILDREN WITH DEVELOPMENTAL CHALLENGES IN PARTNERSHIP WITH THEIR FAMILIES AND THEIR COMMUNITIES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 1392 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1392 |
| IRS990/AllOtherContributionsAmt | 0 | 15058 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10285 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 10285 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | MARTHA TALBOT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2076672430 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 78 UNION STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ELLSWORTH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04605 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 480175 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 871745 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3763 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3763 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 152098 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 14068 |
| IRS990/CYOtherExpensesAmt | 0 | 221352 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1838634 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 467808 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1315640 |
| IRS990/CYTotalExpensesAmt | 0 | 1536992 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 197 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2004800 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 21308 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 21308 |
| IRS990/Desc | 0 | 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. IT CAN BE GOING FOR A WALK, HAVING A SNACK, PLAYING WITH A FRIEND, DOING A CRAFT, SINGING A SONG OR PLAYING OUTSIDE. FOR EACH STUDENT THERE ARE GOALS WHICH DRIVE ALL OF THEIR PROGRAMMING. THERE IS A ONCE WEEKLY MUSIC THERAPY SESSION WHICH THE CHILDREN THE CHILDREN LOVE THE MUSIC THERAPIST IS SKILLED AT WORKING WITH CHILDREN WITH SPECIAL NEEDS AND IT IS A POSITIVE EXPERIENCE FOR ALL. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 942197 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 993470 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 35 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1082319 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 476 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 476 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CATHERINE HAYNES FENTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KAREN SHEA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | REBECCA STANLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MELINDA WORKMAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1979 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 138 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 137040 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 4130 |
| IRS990/GrossReceiptsAmt | 0 | 2008792 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 21864 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 21864 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 8032 |
| IRS990/InterestGrp/TotalAmt | 0 | 8032 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 13930 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 13930 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 987802 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1043651 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 330438 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 438868 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 417560 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 747998 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3992 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SPECIAL CHILDREN'S FRIENDS PROVIDES PROGRAMMING TO FOSTER THE HEALTHY DEVELOPMENT OF CHILDREN WITH DEVELOPMENTAL CHALLENGES IN PARTNERSHIP WITH THEIR FAMILIES AND THEIR COMMUNITIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2122077 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2682609 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 138 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 138 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 4907 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1179880 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1689139 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2195 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 70957 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 73152 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 197 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7443 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7640 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1900 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1900 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 87817 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 31960 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 196325 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 228285 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACTED SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | MINOR EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | EDUCATIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1426 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 35103 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 17495 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9937 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5382 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 35103 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17495 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 9937 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6808 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 130250 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 871670 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1001920 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11107 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 74328 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 85435 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13342 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 43477 |
| IRS990/PrincipalOfficerNm | 0 | CATHERINE HAYNES FENTON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MAINECARE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PROGRAM FEES/CDS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | DMHMR/SAS MED./CASE MANAGEMEN |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 961590 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 500574 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 376470 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 961590 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 500574 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 376470 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 277062 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 376470 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 95571 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 6603 |
| IRS990/PYOtherExpensesAmt | 0 | 249805 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1963870 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 555008 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1261231 |
| IRS990/PYTotalExpensesAmt | 0 | 1511036 |
| IRS990/PYTotalRevenueAmt | 0 | 2066044 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 467808 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1462164 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 65924 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 323831 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 152098 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 95571 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7180 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 51280 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 33075 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 339204 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 13930 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 6749 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5053 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 6525 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 3664 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 35921 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 3802504 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.90420 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.94790 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 339204 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 152098 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 95571 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 7180 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 51280 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 33075 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 339204 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 375125 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 347810 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 330438 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 678248 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 8175 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 942197 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 993470 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 36545 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 95993 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 7700 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 895897 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 942197 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 35260 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 89260 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 4750 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4750 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 65000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 65000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS FOR GENERAL PURPOSE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 2, PART V, LINE 4 |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 417560 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CHANGE IN MCF ENDOWMENT - BOOK ONLY 87,817 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 2877865 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2316529 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2877865 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 152098 |
| IRS990/TotalEmployeeCnt | 0 | 35 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 197 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 177414 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1359381 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1536992 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 194452 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 195256 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 194452 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 195256 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2122077 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2682609 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1359381 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1838634 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 14068 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1838634 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2004800 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2316529 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2877865 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 4097 |
| IRS990/TravelGrp/TotalAmt | 0 | 4097 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 131164 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 119484 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 78 UNION STREET |
| IRS990/USAddress/CityNm | 0 | ELLSWORTH |
| IRS990/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990/USAddress/ZIPCd | 0 | 04605 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SPECIALCHILDRENSFRIENDS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CATHERINE HAYNES FENTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2076640002 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPECIAL CHILDRENS FRIENDS INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPEC |
| ReturnHeader/Filer/EIN | 0 | 010360872 |
| ReturnHeader/Filer/PhoneNum | 0 | 2076672430 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 78 UNION STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ELLSWORTH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04605 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043389217 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BBSC CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 38 PARKWAY S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BREWER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 04412 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2079418890 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JASON D GOULD CPA |
| ReturnHeader/ReturnTs | 0 | 2026-02-17T15:14:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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