FRIENDS OF SPECIAL CHILDREN (EIN 261714442) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2003

Legal Domicile

Principal Officer

PAM SCHULMAN

Phone

4232663047

Tax Period

2024-04-01 to 2025-03-31

FRIENDS OF SPECIAL CHILDREN, founded in 2003, is a small nonprofit in the Human Services sector that reported $298K in total revenue in fiscal year 2024. Expenses of $284K left a modest 5% surplus.

Mission

TO SEEK OUT AND PROVIDE ASSISTANCE IN THE BETTERMENT OF THE LIVES OF SPECIAL CHILDREN IN OUR COMMUNITY.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $262,607

Program Service Revenue $0

Investment Income $0

Other Revenue $35,394

TOTAL REVENUE $298,001

Expense Breakdown

Grants Paid $275,923

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $280,884

Other Expenses $7,653

TOTAL EXPENSES $283,576

Year-over-Year Comparison

	2024	2023	Change
Revenue	$298,001	$289,641	+0.0%
Expenses	$283,576	$264,781	+0.1%
Net Income	$14,425	$24,860	-0.4%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ANGELINE FAIRCHILD	PRESIDENT	1.00	Officer Director	$0	$0	$0
TRACY ALLEN	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
NANCY UNDERWOOD	SECRETARY	1.00	Officer Director	$0	$0	$0
PAM SCHULMAN	TREASURER	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$298,001	$283,576	$57,085	$14,425
2024	$289,641	$264,781	$42,660	$24,860
2023	$149,670	$190,817	$17,800	$-41,147
2022	$223,744	$213,864	$58,947	$9,880

FRIENDS OF SPECIAL CHILDREN