Passes our checks

Yesterdays Children Inc

EIN 01-0369553 · Ellsworth, ME

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

What it says it does

TO PROVIDE RESIDENTIAL AND NURSING CARE FOR ADULTS WITH DEVELOPMENTAL DISABILITIES.

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

Fair: 58 out of 100. Higher than 28% of charities in its peer group (human services, $1m to $10m).

Reserves
10 of 35
Spendable reserves would cover 1.7 months of spending.
Debt
10 of 20
It owes 40% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 2% of income.
Income trend
15 of 15
Income rose 11% on the year before.
Spending floor
8 of 15
93% of spending went to programs and raising each dollar of donations cost 39 cents.

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

Good: 83 out of 100. Higher than 35% of charities in its peer group (human services, $1m to $10m).

Independent board
25 of 25
6 of 6 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
8 of 8
Has a written whistleblower policy.
Record keeping policy
7 of 7
Has a written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
Independent check of accounts
9 of 15
Its accounts were reviewed or compiled by an independent accountant, but not audited.
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

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

Programs described in its return (2)

$3.6 million spent. BIRCHWOOD LIVING CENTER- INTERMEDIATE CARE NURSING FACILITY LICENSED FOR FIFTEEN INDIVIDUALS. PROVIDES 24 HOUR NURSING SERVICES TO PEOPLE WITH INTELLECTUAL DISABILITIES AND OTHER DEVELOPMENTAL DISABILITIES. THE CENTER IS THE ONLY NURSING FACILITY THAT SPECIALIZES IN SERVING DEVELOPMENTALLY DISABLED IN HANCOCK AND WASHINGTON COUNTIES. THE STAFF PROVIDES MEDICAL AND OTHER ACTIVE TREATMENT PROGRAMS WHICH BENEFIT THE INDIVIDUAL BEING SERVED WITH THE GOAL OF DISCHARGE TO A MORE NORMAL, LESS RESTRICTIVE, LIVING SITUATION. THE 15 RESIDENTS ATTEND DAY PROGRAMS AND PARTICIPATE IN COMMUNITY INTEGRATION ACTIVITIES.
$323,490 spent. CAPACITA LEARING CENTER II - THIS FACILITY IS LOCATED IN ELLSWORTH, MAINE. THE PROGRAM SERVES ADULTS WITH DEVELOPMENTAL DISABILITIES. THERE ARE THREE BASIC ELEMENTS TO THE PROGRAM INCLUDING PERSONAL AND SOCIAL ADJUSTMENT. LEVEL I, WHICH IS DESIGNED TO FOCUS ON BEHAVIORS AND ACTIVITIES WHICH ARE BASIC TO SELF MAINTENANCE, SELF AWARENESS, AND SELF MOTIVATION. PERSONAL AND SOCIAL ADJUSTMENT LEVEL II IS DESIGNED TO PROVIDE AND PROMOTE THE PRACTICAL AND USEFUL APPLICATION, ADAPTATION AND INTEGRATION OF DEVELOPMENTAL SKILLS NECESSARY FOR SEMI OR INDEPENDENT DAILY LIVING. PERSONAL AND ADJUSTMENT LEVEL III, IS DESIGNED TO PROVIDE TRAINING AND SERVICES WHICH MAXIMIZE INDIVIDUAL FUNCTIONING IN PERSONAL DEVELOPMENT AND COMMUNITY LIVING.

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

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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1981.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 21, 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.