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Nonprofit · EIN 77-0446853

FRIENDS OF CHILDREN WITH SPECIAL NEEDS

Tax-exempt · FREMONT, CA 94536

Financials

$15.9M$10.5M2023$13M$12M2024
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF CHILDREN WITH SPECIAL NEEDS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$12,956,694$11,986,236$970,458$35,575,660$1,105,296$34,470,364
December 31, 2023990$15,890,720$10,505,407$5,385,313$32,939,813$971,454$31,968,359
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$1,512,564
of which government grants
$815,662
Program service revenue
$10,525,528
Investment income
$390,598
Net gain from sales of assets
$26,136
Net income from fundraising events
$528,004
Other revenue
$528,004

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Other salaries and wages
$8,036,803
Salaries, compensation and benefits (total)
$10,286,301
Professional fundraising fees
$0
Occupancy
$73,146
Travel
$543
Program services (functional)
$11,285,216
Management and general (functional)
$611,405
Fundraising (functional)
$89,615

Balance sheet and other

Total assets, start of year
$32,939,813
Total assets, end of year
$35,575,660
Total liabilities, end of year
$1,105,296
Net assets, end of year
$34,470,364
Land, buildings and equipment
$13,185,758
Publicly traded securities
$16,044,145
Net assets without donor restrictions
$33,392,264
Net assets with donor restrictions
$1,078,100
Gross receipts
$12,956,694
Employees
209
Volunteers
708
Year formed
1997
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
Chi-Chen HwanCo-President
Officer
16$0
Peter ChanVice President
Officer
8$0
Sally WuTreasurer
Officer
5$0
Anna WangVice President
Officer
30$0
ChungKun LeeCo-President
Officer
30$0
Yee-Yeen WangCo-Chair
Officer
12$0
Tapin HuVice President
Officer
16$0
James ChiaoCo-Chair
Officer
20$0
Jacqueline YuSecretary
Officer
5$0
Edmend LinVice President
Officer
8$0
990 for the year ended December 31, 2023: 10 people
NameTitleHours / weekCompensation
Chi-Chen HwanCo-President
Officer
16$0
Peter ChanVice President
Officer
8$0
Sally WuTreasurer
Officer
5$0
Anna WangVice President
Officer
40$0
ChungKun LeeCo-President
Officer
30$0
Yee-Yeen WangCo-Chair
Officer
12$0
Tapin HuVice President
Officer
16$0
James ChiaoCo-Chair
Officer
25$0
Jacqueline YuSecretary
Officer
5$0
Edmend LinVice President
Officer
8$0

Address and contacts

Address (IRS master file)
2300 PERALTA BLVD, FREMONT, CA 94536-3968
Signed the 990
ChungKun Lee, President
Phone
(510) 739-6900
Return prepared by
TANG & LEE LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 77-0446853 or by the name FRIENDS OF CHILDREN WITH SPECIAL NEEDS.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

To help children with special needs and their families to find hope, love, respects, and support through integrated community involvement.

990 for the year ended December 31, 2024

Program accomplishments

  • 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.
    Expenses $4,702,270 · revenue $5,159,023
  • Description: East Bay Supported Living ServicesAchievement: It provides in home living support to 24 Participants.
    Expenses $2,706,431 · revenue $2,074,089
  • Description: South Bay Work, Integrate, Learn, Live ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the South Bay.
    Expenses $1,728,268 · revenue $1,825,084
  • Description: East Bay Adult Day ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the East Bay.
    Expenses $1,128,248 · revenue $1,309,714
  • Description: East Bay Learning, Integration, Friendship, Empowerment ProgramAchievement: It provides independent living skill, vocational trainings, and fun educational activities in the East Bay.
    Expenses $1,019,999 · revenue $1,223,129

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
77-0446853
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2002
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Health care (E86)
Assets (IRS master file)
$35,575,660
Income (IRS master file)
$12,956,694

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$12,956,694$11,986,236$35,575,660XML
990December 2023$15,890,720$10,505,407$32,939,813XML
990December 2022$10,845,507$7,882,226$26,368,638IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 77-0446853).

Questions about FRIENDS OF CHILDREN WITH SPECIAL NEEDS

What is the EIN of FRIENDS OF CHILDREN WITH SPECIAL NEEDS?
The employer identification number (EIN) of FRIENDS OF CHILDREN WITH SPECIAL NEEDS is 77-0446853.
Is FRIENDS OF CHILDREN WITH SPECIAL NEEDS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to FRIENDS OF CHILDREN WITH SPECIAL NEEDS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDS OF CHILDREN WITH SPECIAL NEEDS file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FRIENDS OF CHILDREN WITH SPECIAL NEEDS due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRIENDS OF CHILDREN WITH SPECIAL NEEDS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who are the officers and directors of FRIENDS OF CHILDREN WITH SPECIAL NEEDS?
The 990 for the year ended December 31, 2024 lists 10 people; 0 received compensation from the organization.
How much revenue does FRIENDS OF CHILDREN WITH SPECIAL NEEDS have?
On its 990 for the year ended December 31, 2024 it reported revenue of $12,956,694, expenses of $11,986,236 and total assets of $35,575,660 at year end.

Other nonprofits in FREMONT

All nonprofits in FREMONT · California · Health care