Passes our checks

Friends of Children With Special Needs

EIN 77-0446853 · Fremont, CA

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

What it says it does

To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 90 out of 100. Higher than 84% of charities in its peer group (health care, $10m to $100m).

Reserves
35 of 35
Spendable reserves would cover 20.2 months of spending.
Debt
20 of 20
It owes 3% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 7% of income.
Income trend
5 of 15
Income fell 18% on the year before.
Spending floor
15 of 15
94% of spending went to programs and raising each dollar of donations cost 6 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 68 out of 100. Higher than 5% of charities in its peer group (health care, $10m to $100m).

Independent board
25 of 25
17 of 17 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no 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
15 of 15
Its accounts were audited 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 December 31, 2024, 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 (5)

$4.7 million spent. Description: Various small projects and activities.Achievement: To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement.
$2.7 million spent. Description: East Bay Supported Living ServicesAchievement: It provides in home living support to 24 Participants.
$1.7 million spent. Description: South Bay Work, Integrate, Learn, Live ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the South Bay.
$1.1 million spent. Description: East Bay Adult Day ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the East Bay.
$1.0 million spent. Description: East Bay Learning, Integration, Friendship, Empowerment ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the East Bay.

Source: Form 990 for the year ending December 31, 2024, 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 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 December 2024.
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 March 2002.
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.