Nonprofit · EIN 26-1714442
FRIENDS OF SPECIAL CHILDREN
Tax-exempt · CHATTANOOGA, TN 37402
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $629,329 | $649,785 | -$20,456 | $36,629 | $0 | $36,629 |
| March 31, 2025 | 990 | $298,001 | $283,576 | $14,425 | $57,085 | $0 | $57,085 |
| March 31, 2024 | 990 | $289,641 | $264,781 | $24,860 | $42,660 | $0 | $42,660 |
| March 31, 2023 | 990 | $149,670 | $190,817 | -$41,147 | $17,800 | $0 | $17,800 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $619,311
- Membership dues
- $1,105
- Program service revenue
- $0
- Investment income
- $0
- Net income from fundraising events
- $6,117
- Other revenue
- $10,018
Expenses
- Grants and similar amounts paid
- $637,943
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $646,661
- Management and general (functional)
- $3,124
Balance sheet and other
- Total assets, start of year
- $57,085
- Total assets, end of year
- $36,629
- Total liabilities, end of year
- $0
- Net assets, end of year
- $36,629
- Gross receipts
- $678,183
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2003
- State of legal domicile
- TN
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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELINE FAIRCHILD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| TRACY ALLEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| NANCY UNDERWOOD | SECRETARY Trustee or director, Officer | 1 | $0 |
| PAM SCHULMAN | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended March 31, 2025: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELINE FAIRCHILD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| TRACY ALLEN | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| NANCY UNDERWOOD | SECRETARY Trustee or director, Officer | 1 | $0 |
| PAM SCHULMAN | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended March 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELINE FAIRCHILD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUE CULPEPPER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| ELLEN HEAVILON | SECRETARY Trustee or director, Officer | 1 | $0 |
| PAM SCHULMAN | TREASURER Trustee or director, Officer | 1 | $0 |
990 for the year ended March 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANGELINE FAIRCHILD | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SUE CULPEPPER | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| PATRICIA DOUBLEDAY | SECRETARY Trustee or director, Officer | 1 | $0 |
| PAM SCHULMAN | TREASURER Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1200 MARKET ST, CHATTANOOGA, TN 37402-2713
- In care of
- % CHESTER W LOGAN
- Principal officer (990 for 2025)
- PAM SCHULMAN, 1804 CRESTWOOD DR, CHATTANOOGA, TN 37415
- Signed the 990
- PAM SCHULMAN, TREASURER
- Phone
- (423) 266-3047
- Website
- FRIENDSOFSPECIALCHILDREN.ORG
- Return prepared by
- HENDERSON HUTCHERSON & MCCULLOUGH PLLC
Mission
TO SEEK OUT AND PROVIDE ASSISTANCE IN THE BETTERMENT OF THE LIVES OF SPECIAL CHILDREN IN OUR COMMUNITY.
Program accomplishments
- TO PROVIDE FINANCIAL SUPPORT TO SIGNAL CENTERS IN THEIR EARLY INTERVENTION, PRESCHOOL AND AFTER-CARE PROGRAMS FOR SPECIAL CHILDREN.Expenses $646,661 · grants $637,943
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 26-1714442
- 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
- 2008
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $36,629
- Income (IRS master file)
- $678,183
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $629,329 | $649,785 | $36,629 | XML |
| 990-T | March 2026 | – | – | – | IRS |
| 990 | March 2025 | $298,001 | $283,576 | $57,085 | XML |
| 990-T | March 2025 | – | – | – | IRS |
| 990 | March 2024 | $289,641 | $264,781 | $42,660 | XML |
| 990-T | March 2024 | – | – | – | IRS |
| 990 | March 2023 | $149,670 | $190,817 | $17,800 | XML |
| 990-T | March 2023 | – | – | – | IRS |
| 990 | March 2022 | $223,744 | $213,864 | $58,947 | IRS |
| 990-T | March 2022 | – | – | – | IRS |
| 990-EZ | March 2021 | – | – | – | IRS |
| 990-T | March 2021 | – | – | – | IRS |
| 990-EZ | March 2020 | – | – | – | IRS |
| 990-EZ | March 2019 | – | – | – | 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 26-1714442).
Questions about FRIENDS OF SPECIAL CHILDREN
- What is the EIN of FRIENDS OF SPECIAL CHILDREN?
- The employer identification number (EIN) of FRIENDS OF SPECIAL CHILDREN is 26-1714442.
- Is FRIENDS OF SPECIAL CHILDREN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to FRIENDS OF SPECIAL CHILDREN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF SPECIAL CHILDREN 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 SPECIAL CHILDREN due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF SPECIAL CHILDREN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of FRIENDS OF SPECIAL CHILDREN?
- The 990 for the year ended March 31, 2026 names PAM SCHULMAN.
- Who are the officers and directors of FRIENDS OF SPECIAL CHILDREN?
- The 990 for the year ended March 31, 2026 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF SPECIAL CHILDREN have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $629,329, expenses of $649,785 and total assets of $36,629 at year end.
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