Charity Search / SPECIAL CHILDRENS FRIENDS INC
Human Services (P82Z) 990 on File

SPECIAL CHILDRENS FRIENDS INC

EIN: 01-0360872 · ELLSWORTH, ME 04605-1551 · United States · FY 2025 Data
3 out of 5 57 / 100 Based on 2+ years of filings
Financial strength (30%) 89/100
Reliability (20%) 55/100
Effectiveness (25%) 78/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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Financial Overview — FY 2025
$2.0M
Total Revenue
$1.5M
Total Expenses
$2.7M
Net Assets
35
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 88.4%
Fundraising Efficiency N/A
Operating Reserve 20.94x
Liability-to-Asset 6.8%
Revenue Diversification 91.7%
Compared with Peers
FY 2025
Compared with 3,979 similar organizations (United States, Human Services, $1M–$10M in expenses), FY 2025.
This organization Middle half of peers (P25–P75) Peer median
Ratio This org Peer median Position (P10 → P90)
Program expense ratio
Program expenses / total expenses · higher is better
88.4% 85.4%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
11.5% 11.5%
P10P90
Below median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
0.0% 0.5%
P10P90
Above median
Operating reserve
Months of expenses covered by net assets · higher is better
20.9 mo 9.3 mo
P10P90
Top quarter
Liabilities to assets
Total liabilities / total assets · lower is better
6.8% 12.0%
P10P90
Above median
Revenue concentration
Share of revenue from the largest source · lower is better
91.7% 92.3%
P10P90
Above median
Surplus margin
Surplus as a share of revenue
23.3% 2.7%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $2.0M $1.5M $2.7M 88.4% 35
2023 $1.1M $1.2M $1.5M 87.7% 39
2022 $1.4M $1.4M N/A 36
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Organization Details
EIN
01-0360872
State
ME
City
ELLSWORTH
ZIP
04605-1551
Classification
P82Z
Category
Human Services
Rating
3★
Coverage
A
Last Updated
Aug 2026
Form 990
On File
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