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Friends of Children with Special Needs

Fremont, CA · EIN 77-0446853 · 501(c)(3) · Publicly supported organization (170(b)(1)(A)(vi))
Latest filing: Form 990 for calendar year 2024 (tax year 2024) · View the filing · Correct or respond

Friends of Children with Special Needs reported $13.0 million in revenue and $12.0 million in expenses for calendar year 2024. Of every $100 it spent, $94.15 went to program services, $5.10 to management and general costs and $0.75 to fundraising. Its largest source of revenue was program service revenue such as fees, sales and contracts: 81.2% of the total. Government grants made up 6.3%. Revenue rose 53% between 2019 and 2024. Source: Form 990, 2024.

Where $100 of spending went

Calendar year 2024 · Form 990, Part IX, line 25 · total expenses $12M

For context, the median across 5,634 covered health care charities: $86.19 programs, $13.81 management, $0.00 fundraising (medians computed separately, so they may not sum to $100).

Where $100 of revenue came from

Calendar year 2024 · Form 990, Part VIII · total revenue $13M

The 990 scorecard · same measures for every charity, no grades

2024 filing. Median across 5,634 covered charities in this category, from their latest filings.
Measure2024Median
Program services
Part IX 25(B) ÷ 25(A)
94.2%85.6%
Management & general
Part IX 25(C) ÷ 25(A)
5.1%13.7%
Fundraising
Part IX 25(D) ÷ 25(A)
0.7%0.0%
Fundraising cost per $1 of contributions
Part IX 25(D) ÷ Part VIII 1h
$0.06$0.00
Contributions & grants share of revenue
Part VIII 1h ÷ 12
11.7%1.3%
Government grants share of revenue
Part VIII 1e ÷ 12
6.3%0.1%
Program service revenue share
Part VIII 2g ÷ 12
81.2%93.7%
Highest reported compensation
Part VII-A, columns D–F
Not reported$975,831
Highest compensation as share of expenses
Part VII-A ÷ Part IX 25(A)
Not reported1.34%
People paid over $100,000
Part VII, line 2
027
Net assets, in months of expenses
Part X 33(B) ÷ monthly expenses
34.56.6
Independent voting board members
Part VI 1a–1b
17 of 1788.9%

A median is context, not a target: hospitals, universities, food banks and grantmakers spend in very different ways. What these measures can and can't tell you.

What the money paid for, in its own words

2024 · Form 990, Part III · the three largest programs by expense
$4.7M expenses · 41.7% of program spending · revenue $5.2M

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

$2.7M expenses · 24.0% of program spending · revenue $2.1M

Description: East Bay Supported Living ServicesAchievement: It provides in home living support to 24 Participants

$1.7M expenses · 15.3% of program spending · revenue $1.8M

Description: South Bay Work, Integrate, Learn, Live ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the South Bay

$2.1M all other programs (line 4d)

6 years of filings

Form 990, Parts I, VII, IX and X · each row is that year's own filing, linked
RevenueExpenses
$0$5.0M$10M$15M$20M201920202021202220232024$13M$12M
FilingRevenueExpensesProgramsNet assetsTop pay
2024 ⓘ$13M$12M94.2%$34M—
2023 ⓘ$16M$11M90.4%$32M—
2022 ⓘ$11M$7.9M92.4%$26M—
2021 (amended) ⓘ$10M$6.4M92.7%$25M—
2020 ⓘ$9.5M$6.0M93.1%$21M—
2019 ⓘ$8.5M$6.2M94.5%$17M—

Governance answers, as filed

2024 · the organization's own yes/no answers; explanations, if any, are in Schedule O of the filing · what each means
  • Voting board members, and how many are independent Part VI, lines 1a–1b17 · 17 independent
  • Audited financial statements Part XII 2bYes
  • Conflict-of-interest policy Part VI 12aNo
  • Whistleblower policy Part VI 13No
  • Document retention policy Part VI 14No
  • Independent process for top executive pay Part VI 15aNo
  • Board given the 990 before filing Part VI 11aYes
  • Family or business ties among insiders Part VI 2Yes
  • Aware of a significant diversion of assets Part VI 5No
  • Excess benefit transaction with an insider Part IV 25aNo
  • Loans to or from insiders outstanding Part IV 26No
  • Lobbying, or a 501(h) election in effect Part IV 4No
  • Over $15,000 of professional fundraising services Part IV 18No
  • Over $10,000 of activity outside the U.S. Part IV 14bNo
  • Employees Part I, line 5209
  • Volunteers Part I, line 6708

Private foundation grants it received

9 private foundations reported grants to Friends of Children with Special Needs totaling $144K on their tax year 2023 Form 990-PF returns. See which foundations, on WHOFUNDS.

Source: WHOFUNDS open grant graph, matched from Form 990-PF Part XV.

Correct a figure or respond

Every number above is copied from Friends of Children with Special Needs's own Form 990. If one doesn't match the filing, that's our error and we'll fix it. If you work for Friends of Children with Special Needs, you can publish a response that is linked from this page.

Similar-sized charities in this cause

All health care charities · Largest charities in California

Questions people ask

How much of Friends of Children with Special Needs's spending goes to programs?

In calendar year 2024, Friends of Children with Special Needs reported that 94.2% of its $12.0 million in expenses went to program services, 5.1% to management and general and 0.7% to fundraising (Form 990, Part IX).

Where does Friends of Children with Special Needs get its money?

Of $13.0 million in revenue in calendar year 2024, 11.7% came from contributions and grants (including 6.3% from government grants) and 81.2% from program service revenue (Form 990, Part VIII).

Is Friends of Children with Special Needs a registered charity?

The IRS lists EIN 77-0446853 as a 501(c)(3) organization (publicly supported organization (170(b)(1)(a)(vi))), and its records show contributions as tax-deductible. Form 990 filings on record here cover tax years 2019, 2020, 2021, 2022, 2023, 2024. A filing shows what the organization reported; it doesn't by itself show whether a program works.

Sources

  • 2024: Form 990 for calendar year 2024, object 202532939349301753 · read the filing · XML
  • 2023: Form 990 for calendar year 2023, object 202443199349319034 · read the filing
  • 2022: Form 990 for calendar year 2022, object 202323189349310767 · read the filing
  • 2021: Form 990 for calendar year 2021 (amended), object 202332379349301248 · read the filing
  • 2020: Form 990 for calendar year 2020, object 202143159349306079 · read the filing
  • 2019: Form 990 for calendar year 2019, object 202013169349305471 · read the filing

All filings for EIN 77-0446853: ProPublica Nonprofit Explorer · IRS Tax Exempt Organization Search. Figures are as the organization reported them; we have not audited them.