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Special Friends Foundation

Poway, California · EIN 91-1854427 · Human Services · tax-exempt since 1998

D

Charity Clarity grade D (score 43.8 of 100), based on the Form 990 for the year ended January 2026.

Graded against 76,556 human services nonprofits with revenue $500K–$2M filing the same form. A = top 10%, B = next 20%, C = middle 40%, D = next 20%, F = bottom 10%.

What goes into the grade

MeasureThis charityScore (0–100)
ReservesMonths of spending covered by unrestricted net assets.-1.1 months0
GovernanceBoard independence, key policies and audit, per the 990.48% of practices48
Margin stabilityHow steady the surplus or deficit is year to year.36
Revenue spreadHow much revenue rests on one type of income.7% from one source83
Filing recordOn-time, complete filings, year after year.100%100
Program spendingSelf-reported by the filer.99.3%not scored
Management costsShare of spending.0.7%not scored
Cost to raise $1Fundraising cost per dollar given.$0.00not scored

Scores compare this charity with its peer group; 100 is best. How Charity Clarity rates charities.

Year by year

20162017201820192020202120222023202420252026grey: revenue · green: spending
Year endedFormRevenueSpendingSurplusNet assetsMonths of spendingStaffGrade
Jan 2026Form 990$747K$804K−$56K−$71K-1.117D
Jan 2025Form 990$735K$682K$53K−$14K-0.213C
Jan 2024Form 990$647K$619K$28K−$67K-1.311C
Jan 2023Form 990$613K$583K$30K−$95K-2.011D
Jan 2022Form 990$623K$545K$79K−$126K-2.811D
Jan 2021Form 990$519K$503K$16K−$204K-4.910D
Jan 2020Form 990$416K$483K−$66K−$221K-5.511D
Jan 2019Form 990$404K$440K−$36K−$154K-4.215C
Jan 2018Form 990$393K$411K−$18K−$118K-3.415D
Jan 2017Form 990$391K$367K$24K−$100K-3.315C
Jan 2016Form 990$369K$353K$16K−$124K-4.210D

From the organisation’s own IRS filings. “Months of spending” is total net assets divided by a month of that year’s spending. A blank grade means that year was not rated.

Read the filings

Every figure here comes from the returns this charity filed with the IRS. These sites show the full returns and more about the organisation:

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