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Special Childrens Friends Inc

EIN 01-0360872 · Ellsworth, ME

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood88 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SPECIAL CHILDREN'S FRIENDS PROVIDES PROGRAMMING TO FOSTER THE HEALTHY DEVELOPMENT OF CHILDREN WITH DEVELOPMENTAL CHALLENGES IN PARTNERSHIP WITH THEIR FAMILIES AND THEIR COMMUNITIES.

Income
$2.0 million
Spending
$1.5 million
Spent on programs
88%
Reserves
9.9 months of spending
Largest source of income
fees for its services, 92%
Employees
35
Volunteers
4

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 88 out of 100. Higher than 75% of charities in its peer group (human services, $1m to $10m).

  • Reserves

    28 of 35

    Spendable reserves would cover 9.9 months of spending.

  • Debt

    20 of 20

    It owes 7% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 23% of income.

  • Income trend

    10 of 15

    Income fell 3% on the year before.

  • Spending floor

    15 of 15

    88% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 15% of charities in its peer group (human services, $1m to $10m).

  • Independent board

    18 of 25

    4 of 4 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $1.1 million spent. 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.
  2. $277,062 spent. 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. 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.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1980.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.