SPECIAL FRIENDS INC (EIN 760036644) - 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

1981

Legal Domicile

Principal Officer

NELSON OLAVARRIA

Phone

2814823991

Tax Period

2024-01-01 to 2024-12-31

SPECIAL FRIENDS INC, founded in 1981, is a micro nonprofit that reported $22K in total revenue in fiscal year 2024. Revenue fell 31% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $6K, a strong 26% operating margin.

Mission

ORGANIZATION GOAL IS TO PROVIDE RECREATIONAL, SOCIAL AND THERAPEUTIC PROGRAMS TO THE HANDICAPPED REGARDLESS OF AGE, SEX, ETHNIC ORIGIN RELIGOUS BELIEF OR ECONOMIC STATUS.

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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 $16,569

Program Service Revenue $0

Investment Income $1,672

Other Revenue $3,387

TOTAL REVENUE $21,628

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $10,845

Other Expenses $16,079

TOTAL EXPENSES $16,079

Year-over-Year Comparison

	2024	2023	Change
Revenue	$21,628	$31,239	-0.3%
Expenses	$16,079	$24,795	-0.4%
Net Income	$5,549	$6,444	-0.1%

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

N/A

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
NELSON OLAVARRIA	EXECUTIVE DIRECTOR	10.00	Officer Director	$0	$0	$0
JUDGE GLADYS BURWELL	LEGAL ADVISOR/ PRESIDENT	10.00	Officer Director	$0	$0	$0
GRACIE FLORES FISCHL	TREASURER/BOARD MEMBER	10.00	Officer Director	$0	$0	$0
MARIE DEGER	SECRETARY/BOARD MEMBER	10.00	Officer Director	$0	$0	$0
KAY CHOPPIN	BOARD MEMBER	10.00	Director	$0	$0	$0
TERRY CLARK	BOARD MEMBER	10.00	Director	$0	$0	$0
JOHN Y'BARRO	BOARD MEMBER AND PHOTOGRAPHER	10.00	Director	$0	$0	$0
LORI GYOMLAI	IT SUPPORT	10.00	Director	$0	$0	$0
JESSICA RIVERA	BOARD MEMBER AND CORPORATE SECRETARY	10.00	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	No data	No data	No data	No data
2024	$21,628	$16,079	$67,205	$5,549
2023	$31,239	$24,795	$72,714	$6,444
2022	$23,295	$22,786	$66,270	$509
2021	$20,588	$24,351	$60,035	$-3,763

SPECIAL FRIENDS INC