Civic Intelligence

Special Friends Foundation

990 • Fiscal year 2019 • EIN 91-1854427

Feb 01, 2018 to Jan 31, 2019 • Filed on Dec 10, 2019

12461 Vaughan RoadPoway, CA 92064

(858) 756-3309

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.20x

Higher debt load relative to assets than 95% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

94th percentile

2.27x

Higher debt load relative to revenue than 94% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

22nd percentile

-8.9%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

22nd percentile

-5.8%

Faster asset growth than 22% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

47th percentile

2.8%

Faster revenue growth than 47% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$764,580

Down $47,180 (-5.8%) from 2018

Net Assets

Down

-$154,266

Down $36,108 (-31%) from 2018

Liabilities

Down

$918,846

Down $11,072 (-1.2%) from 2018

Revenue

Up

$404,262

Up $11,149 (+2.8%) from 2018

Expenses

Up

$440,370

Up $29,190 (+7.1%) from 2018

Net Income

Down

-$36,108

Down $18,041 (-100%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500KAssets 2011: $921,136Liabilities 2011: $982,650Net Assets 2011: -$61,5142011Assets 2012: $862,485Liabilities 2012: $971,958Net Assets 2012: -$109,4732012Assets 2013: $851,507Liabilities 2013: $958,387Net Assets 2013: -$106,8802013Assets 2014: $833,688Liabilities 2014: $959,011Net Assets 2014: -$125,3232014Assets 2015: $824,513Liabilities 2015: $964,845Net Assets 2015: -$140,3322015Assets 2016: $834,293Liabilities 2016: $958,527Net Assets 2016: -$124,2342016Assets 2017: $846,877Liabilities 2017: $946,968Net Assets 2017: -$100,0912017Assets 2018: $811,760Liabilities 2018: $929,918Net Assets 2018: -$118,1582018Assets 2019: $764,580Liabilities 2019: $918,846Net Assets 2019: -$154,2662019Assets 2020: $690,198Liabilities 2020: $910,930Net Assets 2020: -$220,7322020Assets 2021: $692,730Liabilities 2021: $897,078Net Assets 2021: -$204,3482021Assets 2022: $750,895Liabilities 2022: $876,495Net Assets 2022: -$125,6002022Assets 2023: $760,667Liabilities 2023: $855,956Net Assets 2023: -$95,2892023Assets 2024: $766,165Liabilities 2024: $833,379Net Assets 2024: -$67,2142024Assets 2025: $801,508Liabilities 2025: $815,638Net Assets 2025: -$14,1302025

Highlighted filing

2019

Assets$764,580
Liabilities$918,846
Net Assets-$154,266

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $353,3012011Revenue 2012: $320,559Expenses 2012: $368,518Net Income 2012: -$47,9592012Expenses 2013: $340,3662013Revenue 2014: $337,522Expenses 2014: $355,965Net Income 2014: -$18,4432014Revenue 2015: $340,708Expenses 2015: $355,717Net Income 2015: -$15,0092015Revenue 2016: $368,908Expenses 2016: $352,810Net Income 2016: $16,0982016Revenue 2017: $391,072Expenses 2017: $366,929Net Income 2017: $24,1432017Revenue 2018: $393,113Expenses 2018: $411,180Net Income 2018: -$18,0672018Revenue 2019: $404,262Expenses 2019: $440,370Net Income 2019: -$36,1082019Revenue 2020: $416,306Expenses 2020: $482,772Net Income 2020: -$66,4662020Revenue 2021: $518,996Expenses 2021: $502,612Net Income 2021: $16,3842021Revenue 2022: $623,301Expenses 2022: $544,553Net Income 2022: $78,7482022Revenue 2023: $612,873Expenses 2023: $582,562Net Income 2023: $30,3112023Revenue 2024: $647,348Expenses 2024: $619,273Net Income 2024: $28,0752024Revenue 2025: $734,890Expenses 2025: $681,809Net Income 2025: $53,0812025

Highlighted filing

2019

Revenue$404,262
Expenses$440,370
Net Income-$36,108
Jump To
Filing Snapshot
Filing Period
Feb 1, 2018 to Jan 31, 2019
Signed
Dec 10, 2019
Return Version
2018v3.1
Gross Receipts
$404,262
Mission and Program Overview

Mission

The organization provides residential care for special needs adults.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$683,151$681,450▼ $1,701
Cash and Non-Interest-Bearing Accounts$111,843$64,882▼ $46,961
Accounts Receivable$16,766$18,248▲ $1,482
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$811,760$764,580▼ $47,180
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$914,172$903,999▼ $10,173
Accounts Payable and Accrued Expenses$15,745$14,844▼ $901
Other Liabilities$1$3▲ $2
Total Liabilities$929,918$918,846▼ $11,072
Net Assets / Fund Balance
Unrestricted Net Assets$-118,158$-154,266▼ $36,108
Total Net Assets Fund Balance$-118,158$-154,266▼ $36,108
Total Liabilities and Net Assets / Fund Balance$811,760$764,580▼ $47,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$275,618$433,710$709,328
Leasehold Improvements$201,724$142,975$344,699
Land$179,080-$179,080
Equipment$20,279$73,882$94,161
Other Land Buildings$4,749$6,281$11,030
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert FranzenPresident
Ann MarshallDirector
Diana AugustineDirector
Joe CordileoneDirector
Kathy AnthonyDirector
Denise BryantSecretary
Mark AnthonyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$28,009
Program Service Revenue
$376,249
Investment Income
$4
Other Revenue
$0
All Other Contributions
$28,009
Change in Net Assets
$-36,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$285,723
Salaries, Compensation, and Employee Benefits$154,647
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$143,501--$143,501
Occupancy$105,904--$105,904
Depreciation Depletion$58,063--$58,063
Insurance$10,512$6,050-$16,562
Payroll Taxes$11,146--$11,146
Office Expenses-$5,835-$5,835
All Other Expenses$3,179--$3,179
Other Expenses$2,900--$2,900
Fees for Services Other$1,851--$1,851
Fees for Services Accounting-$1,200-$1,200
Total Functional Expenses$427,285$13,085$0$440,370
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$3
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The president will review form 990 before filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Special Friends Foundation
EIN
91-1854427
Phone
8587563309
Address
12461 VAUGHAN ROAD, POWAY, CA 92064

Signing Officer

Name
Robert Franzen
Title
President
Signed
2019-12-10
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
14

Preparer

Firm
Gonzales & Company Inc
Address
162 S Rancho Santa Fe Road Suite B-, Encinitas, CA 92024
Preparer
Larry A Gonzales
Phone
7602301529
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IRS990/PYInvestmentIncomeAmt019
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0266435
IRS990/PYOtherRevenueAmt0480
IRS990/PYProgramServiceRevenueAmt0369832
IRS990/PYRevenuesLessExpensesAmt0-18067
IRS990/PYSalariesCompEmpBnftPaidAmt0144745
IRS990/PYTotalExpensesAmt0411180
IRS990/PYTotalRevenueAmt0393113
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-36108
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt021309
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt011800
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt020000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt058000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt05000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0116109
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt028009
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt022782
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt034377
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt068179
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt036689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0190036
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt078
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0376249
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0369832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0355180
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0300155
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0301400
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01702816
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt015
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt078
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0480
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01494
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0559
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02600
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05133
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93610
IRS990ScheduleA/PublicSupportPY509Pct00.99340
IRS990ScheduleA/PublicSupportTotal509Amt01776743
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt021309
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt011800
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt058000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt05000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0116109
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0404258
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0392614
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0389557
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0368334
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0338089
IRS990ScheduleA/Total509Grp/TotalAmt01892852
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0404262
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0393113
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0391072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0368908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0340708
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01898063
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/BookValueAmt0275618
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0433710
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0709328
IRS990ScheduleD/EquipmentGrp/BookValueAmt020279
IRS990ScheduleD/EquipmentGrp/DepreciationAmt073882
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094161
IRS990ScheduleD/LandGrp/BookValueAmt0179080
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0179080
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0201724
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0142975
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0344699
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04749
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06281
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011030
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0681450
IRS990ScheduleD/TotalLiabilityAmt03
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT WILL REVIEW FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.02$8.16$0.14$7.35$6.82$0.53
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.66$8.33$0.67$6.47$6.19$0.28
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.61$8.56$0.95$6.13$5.83$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.51$8.76$1.26$6.23$5.45$0.79
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.93$8.97$2.04$5.19$5.03$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$9.11$2.21$4.16$4.83$0.66
2019Detailed filing. Detailed filing data is available for this year.$7.65$9.19$1.54$4.04$4.40$0.36
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.12$9.30$1.18$3.93$4.11$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.47$9.47$1.00$3.91$3.67$0.24
2016Detailed filing. Detailed filing data is available for this year.$8.34$9.59$1.24$3.69$3.53$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.25$9.65$1.40$3.41$3.56$0.15
2014Detailed filing. Detailed filing data is available for this year.$8.34$9.59$1.25$3.38$3.56$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.52$9.58$1.07$3.40
2012Summary only. Only limited summary data is available for this year.$8.62$9.72$1.09$3.21$3.69$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.21$9.83$0.62$3.53