Friends of the Manhattan School for Children Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
IN ACCORDANCE WITH OUR BY-LAWS, THE FRIENDS OF MSC PARENTS ASSOCIATION SEEKS TO:- FACILITATE THE PHILOSOPHY AND MISSION STATEMENT OF THE SCHOOL - PROMOTE MSC AS A KINDERGARTEN THROUGH EIGHTH-GRADE SCHOOL - PROMOTE AND DEVELOP PARENT LEADERSHIP, INVOLVEMENT, AND VOLUNTEERISM- FACILITATE FAMILY INVOLVEMENT AT OUR SCHOOL - FACILITATE COMMUNICATION BETWEEN TEACHERS, STAFF, AND PARENTS - PROVIDE FINANCIAL SUPPORT AND RESOURCES TO THE SCHOOL FOR THE BENEFIT AND EDUCATIONAL GROWTH OF THE STUDENTS- MAKE HYBRID AND REMOTE LEARNING WORK FOR ALL THE STUDENTS, TEACHERS, AND PARENTS- DEVELOP A COOPERATIVE WORKING RELATIONSHIP BETWEEN THE PARENTS AND THE STAFF OF THE SCHOOL- PROVIDE A MECHANISM WHEREBY PARENTS CAN HAVE INPUT INTO THE GOVERNANCE AND DECISION MAKING OF THE SCHOOL
- Income
- $188,839
- Spending
- $206,110
- Spent on programs
- 94%
- Reserves
- 1.9 months of spending
- Largest source of income
- donations and private grants, 98%
- Employees
- 0
- Volunteers
- 80
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
Fair: 50 out of 100. Higher than 14% of charities in its peer group (philanthropy, under $250k).
Reserves
10 of 35Spendable reserves would cover 1.9 months of spending.
Debt
16 of 20It owes 24% of what it owns.
Living within its means
4 of 15Spending exceeded income by 9% of income.
Income trend
5 of 15Income fell 17% on the year before.
Spending floor
15 of 1594% 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: 50 out of 100. Higher than 25% of charities in its peer group (philanthropy, under $250k).
Independent board
25 of 2511 of 11 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports 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 (1)
- $193,404 spent. FRIENDS OF MSC PROVIDED STRONG SUPPORT FOR THE MANHATTAN SCHOOL FOR CHILDREN (PS 333) THROUGHOUT FY25, ENHANCING THE EDUCATIONAL EXPERIENCE AND COMMUNITY ENGAGEMENT FOR STUDENTS, FAMILIES, AND STAFF. THE ORGANIZATION UNDERWROTE A SIGNIFICANT PORTION OF SCHOOL ENRICHMENT BY SUCCESSFULLY FUNDING NEARLY HALF OF ALL PROGRAMS THROUGH ITS BRIDGE THE GAP FUNDRAISER, ENSURING SUSTAINED ACCESS TO HIGH-IMPACT ACTIVITIES NOT COVERED BY PUBLIC FUNDING. KEY STUDENT ENRICHMENT INCLUDED MUSIC PROGRAMMING, ACCESS TO LIVE ARTS, FIELD TRIPS AND OTHER CHANGES TO EXPAND LEARNING BEYOND THE CLASSROOM. THE GREENHOUSE PROGRAM CONTINUED TO DELIVER HANDS-ON ENVIRONMENTAL SCIENCE INSTRUCTION, REINFORCING STEM LEARNING WITH REAL WORLD APPLICATIONS. FRIENDS OF MSC ALSO ADVANCED INCLUSIVE INFRASTRUCTURE WITH PLANS FOR AN ACCESSIBLE PLAYGROUND TO EXTEND PLAY AND SOCIAL INTERACTION FOR ALL STUDENTS. THROUGH VOLUNTEER COORDINATION, FAMILY ENGAGEMENT INITIATIVES, AND MARQUEE COMMUNITY EVENTS LIKE FALL FEST AND BROADWAY LOVES MSC, THE ORGANIZATION STRENGTHENED SCHOOL SPIRIT AND PARENT INVOLVEMENT. ACROSS FY25, FRIENDS OF MSC ACTIVELY CONNECTED FAMILIES, SUPPORTED TEACHERS WITH RESOURCES, SCHOOL SUPPLIES, TECH SUPPORT AND APPRECIATION EVENTS, AND FOSTERED A COLLABORATIVE, INCLUSIVE SCHOOL CULTURE AT MSC.
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
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.
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.
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.
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.
How long has it been tax-exempt? Passed.
Recognized by the IRS since May 1993.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.