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        <Desc>CASE MANAGEMENT SERVICES ARE PROVIDED FOR INDIVIDUALS WITH DEVELOPMENTAL CHALLENGES, AUTISM SPECTRUM DISORDERS AND MENTAL HEALTH DIAGNOSIS FROM BIRTH TO AGE TWENTY-ONE. WE HAVE FOUR FULL-TIME CASE MANAGERS WHO EACH CARRY A CASELOAD OF ABOUT 25 CHILDREN. THIS NUMBER CAN FLUCTUATE DEPENDING ON THE NEEDS OF THE FAMILIES. CASE MANAGERS ARE AVAILABLE TO ATTEND MEETINGS WITH FAMILIES, ADVOCATE FOR THEM, GO TO DOCTOR APPOINTMENTS WITH THEM, HELP THEM FILL OUT FORMS OR ANY OTHER TASKS THAT THEY MAY NEED ASSISTANCE WITH. THEIR JOBS ARE MADE MORE CHALLENGING BECAUSE THERE ARE VERY FEW SERVICES AVAILABLE FOR FAMILIES AND CHILDREN. GENERALLY A CHILD IS PUT ON A WAITLIST OF SOME KIND REGARDLESS OF WHAT THE NEED IS. THIS IS FRUSTRATING FOR FAMILIES AND CASE MANAGERS, BUT THEY DO THEIR BEST TO ACCESS WHATEVER SERVICES ARE AVAILABLE.</Desc>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
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        <CurrentTaxYearMinus2YearsAmt>7180</CurrentTaxYearMinus2YearsAmt>
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        <CurrentTaxYearAmt>152098</CurrentTaxYearAmt>
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          <AddressLine2>RESTRICTED</AddressLine2>
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        <EndYearBalanceAmt>993470</EndYearBalanceAmt>
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      <CYMinus1YrEndwmtFundGrp>
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        <InvestmentEarningsOrLossesAmt>89260</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>35260</GrantsOrScholarshipsAmt>
        <AdministrativeExpensesAmt>7700</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>942197</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <TermEndowmentBalanceEOYPct>1.00000</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>65000</OtherCostOrOtherBasisAmt>
        <BookValueAmt>65000</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
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        <DepreciationAmt>330438</DepreciationAmt>
        <BookValueAmt>347810</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>4750</OtherCostOrOtherBasisAmt>
        <BookValueAmt>4750</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>417560</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE INTENDED USE OF THE ORGANIZATION'S ENDOWMENT FUNDS IS FOR GENERAL PURPOSE.</ExplanationTxt>
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    </IRS990ScheduleD>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>CASE MANAGEMENT SERVICES ARE PROVIDED FOR INDIVIDUALS WITH DEVELOPMENTAL CHALLENGES, AUTISM SPECTRUM DISORDERS AND MENTAL HEALTH DIAGNOSIS FROM BIRTH TO AGE TWENTY-ONE. WE HAVE FOUR FULL-TIME CASE MANAGERS WHO EACH CARRY A CASELOAD OF ABOUT 25 CHILDREN. THIS NUMBER CAN FLUCTUATE DEPENDING ON THE NEEDS OF THE FAMILIES. CASE MANAGERS ARE AVAILABLE TO ATTEND MEETINGS WITH FAMILIES, ADVOCATE FOR THEM, GO TO DOCTOR APPOINTMENTS WITH THEM, HELP THEM FILL OUT FORMS OR ANY OTHER TASKS THAT THEY MAY NEED ASSISTANCE WITH. THEIR JOBS ARE MADE MORE CHALLENGING BECAUSE THERE ARE VERY FEW SERVICES AVAILABLE FOR FAMILIES AND CHILDREN. GENERALLY A CHILD IS PUT ON A WAITLIST OF SOME KIND REGARDLESS OF WHAT THE NEED IS. THIS IS FRUSTRATING FOR FAMILIES AND CASE MANAGERS, BUT THEY DO THEIR BEST TO ACCESS WHATEVER SERVICES ARE AVAILABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUTING FIRM. THE DRAFT 990 WILL BE REVIEWED PRIOR TO FILING BY THE FINANCE MANAGER, EXECUTIVE DIRECTOR AS WELL AS THE BOARD OF DIRECTORS. WHEN ALL QUESTIONS ARE RESOLVED AND THE BOARD IS SATISFIED THAT THE INFORMATION IS ACCURATE TO THE BEST OF THEIR KNOWLEDGE, A VOTE WILL BE TAKEN AND THE ACCOUNTING FIRM WILL BE INSTRUCTED TO FILE THE TAX RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>AT LEAST ANNUALLY ALL BOARD MEMBERS ARE REQUIRED TO STATE IF THEY HAVE ANY CONFLICTS OF INTEREST WITH THE OPERATIONS OF SPECIAL CHILDREN'S FRIENDS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. COMPARABLE SALARIES, BASED ON THE SIZE OF THE ORGANIZATION AND GEOGRAPHIC COMPARABILITY, ARE TAKEN INTO CONSIDERATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS AVAILABLE TO REVIEW UPON REQUEST DURING REGULAR BUSINESS HOURS WHICH ARE MONDAY THRU FRIDAY 8:00AM - 4:00PM AT 78 UNION STREET, ELLSWORTH, MAINE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN MCF ENDOWMENT - BOOK ONLY 87,817</ExplanationTxt>
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</Return>