F R I E N D S
F R I E N D S consistently files IRS 990s with no officer compensation, but frequently operates with expenses exceeding revenue.
EIN: 20680591 · Dothan, AL · NTEE: G192 · Updated: 2026-03-28
Is F R I E N D S Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
F R I E N D S directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About F R I E N D S
F R I E N D S (EIN: 20680591) is a nonprofit organization based in Dothan, AL, classified under NTEE code G192. The organization reported total revenue of $80K and total assets of $99K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of F R I E N D S's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates F R I E N D S with a Mission Score of 70 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, F R I E N D S allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
Executive compensation is consistently reported as 0% across all available filings, indicating that the organization's leadership is either entirely volunteer-based or compensated through non-officer roles, which is a positive sign for minimizing overhead.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of F R I E N D S's IRS 990 filings:
- Frequent periods where expenses exceed revenue, potentially drawing down reserves (e.g., 2023: $81,235 expenses vs. $59,002 revenue; 2021: $23,836 expenses vs. $8,959 revenue).
- Lack of detailed expense breakdown (program, admin, fundraising) in provided data makes it difficult to fully assess spending efficiency.
Strengths
The following positive indicators were identified for F R I E N D S:
- Consistent IRS 990 filing history (13 filings) demonstrates strong compliance and transparency.
- 0% officer compensation across all reported periods indicates a highly efficient or volunteer-led executive structure.
- Maintained a stable asset base (generally between $58,000 and $99,000) providing some financial resilience.
- Long operational history (dating back to at least 2014 filings) suggests established community presence.
Frequently Asked Questions about F R I E N D S
Is F R I E N D S a legitimate charity?
Based on AI analysis of IRS 990 filings, F R I E N D S (EIN: 20680591) some concerns. Mission Score: 70/100. 2 red flags identified, 4 strengths noted.
How does F R I E N D S spend its money?
F R I E N D S directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to F R I E N D S tax-deductible?
F R I E N D S is registered as a tax-exempt nonprofit (EIN: 20680591). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
Is F R I E N D S financially stable given its fluctuating revenue and expenses?
While F R I E N D S has experienced years where expenses exceeded revenue (e.g., 2023, 2021), its assets have generally remained stable between $58,000 and $99,000, suggesting it has reserves to cover shortfalls. However, consistent deficits could impact long-term stability.
How does F R I E N D S manage to operate without officer compensation?
The consistent 0% officer compensation indicates that the organization likely relies on volunteer leadership or that executive functions are performed by individuals compensated through other means not classified as officer compensation on the 990, which can be a highly efficient model.
What is the primary use of F R I E N D S's funds?
Without a detailed breakdown of expenses beyond total expenses, it's challenging to pinpoint the exact primary use. However, given the NTEE code G192 (Youth Development, Services, and Recreation), it's reasonable to infer that funds are primarily directed towards program services for youth.
Filing History
IRS 990 filing history for F R I E N D S showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), F R I E N D S's revenue has declined by 28.7%, moving from $83K to $59K. Total assets decreased by 2.3% over the same period, from $76K to $74K. Total functional expenses rose by 85.1%, from $44K to $81K. In its most recent filing year (2023), F R I E N D S reported a deficit of $22K, with expenses exceeding revenue. The organization holds $6K in liabilities against $74K in assets (debt-to-asset ratio: 7.6%), resulting in net assets of $69K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $59K | $81K | $74K | $6K | — | View 990 |
| 2022 | $94K | $76K | $94K | $3K | — | — |
| 2021 | $9K | $24K | $73K | $0 | — | View 990 |
| 2020 | $55K | $62K | $85K | $6K | — | View 990 |
| 2019 | $104K | $75K | $90K | $3K | — | View 990 |
| 2018 | $80K | $74K | $58K | $0 | — | View 990 |
| 2017 | $81K | $94K | $64K | $12K | — | View 990 |
| 2016 | $66K | $79K | $74K | $8K | — | View 990 |
| 2015 | $74K | $85K | $84K | $6K | — | View 990 |
| 2014 | $78K | $78K | $92K | $4K | — | View 990 |
| 2013 | $59K | $64K | $91K | $2K | — | View 990 |
| 2012 | $59K | $41K | $94K | $0 | — | View 990 |
| 2011 | $83K | $44K | $76K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $59K, expenses of $81K, and assets of $74K (revenue -36.9% year-over-year).
- 2022: Revenue of $94K, expenses of $76K, and assets of $94K (revenue +944.2% year-over-year).
- 2021: Revenue of $9K, expenses of $24K, and assets of $73K (revenue -83.6% year-over-year).
- 2020: Revenue of $55K, expenses of $62K, and assets of $85K (revenue -47.2% year-over-year).
- 2019: Revenue of $104K, expenses of $75K, and assets of $90K (revenue +29.8% year-over-year).
- 2018: Revenue of $80K, expenses of $74K, and assets of $58K (revenue -2.0% year-over-year).
- 2017: Revenue of $81K, expenses of $94K, and assets of $64K (revenue +23.8% year-over-year).
- 2016: Revenue of $66K, expenses of $79K, and assets of $74K (revenue -11.5% year-over-year).
- 2015: Revenue of $74K, expenses of $85K, and assets of $84K (revenue -4.1% year-over-year).
- 2014: Revenue of $78K, expenses of $78K, and assets of $92K (revenue +30.4% year-over-year).
- 2013: Revenue of $59K, expenses of $64K, and assets of $91K (revenue +0.8% year-over-year).
- 2012: Revenue of $59K, expenses of $41K, and assets of $94K (revenue -28.8% year-over-year).
- 2011: Revenue of $83K, expenses of $44K, and assets of $76K.
Data Sources and Methodology
This transparency report for F R I E N D S is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.