Friends Of Night People Inc
Friends Of Night People Inc consistently generates surpluses and grows assets with no reported officer compensation.
EIN: 161086657 · Buffalo, NY · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $1.7M |
| Total Expenses | $1.1M |
| Program Spending | 85% |
| Net Assets | $2.7M |
| Transparency Score | 90/100 |
Is Friends Of Night People Inc Legit?
Appears Legitimate
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Friends Of Night People Inc directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Friends Of Night People Inc
Friends Of Night People Inc (EIN: 161086657) is a nonprofit organization based in Buffalo, NY. The organization reported total revenue of $1.7M and total assets of $3.1M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Friends Of Night People Inc's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Friends Of Night People Inc is a mid-size nonprofit that has been operating for 48 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 10.6%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $1.7M |
| Total Expenses | $1.1M |
| Surplus / Deficit | +$582K |
| Total Assets | $2.7M |
| Total Liabilities | $21K |
| Net Assets | $2.7M |
| Operating Margin | 33.7% |
| Debt-to-Asset Ratio | 0.8% |
| Months of Reserves | 28.5 months |
Financial Health Grade: A
In 2023, Friends Of Night People Inc reported a surplus of $582K with revenue exceeding expenses, holds 28.5 months of operating reserves (strong position), has a debt-to-asset ratio of 0.8% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), Friends Of Night People Inc's revenue has grown at a compound annual growth rate (CAGR) of 10.6%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +69.3% | +6.8% | +31.9% |
| 2022 | -27.0% | +7.8% | -7.2% |
| 2021 | -9.1% | +19.6% | +24.7% |
| 2020 | +89.7% | +3.8% | +69.9% |
| 2019 | -3.4% | -4.8% | +7.1% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1978 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Friends Of Night People Inc with a Mission Score of 90 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Friends Of Night People Inc allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $582K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.8%.
Executive Compensation Analysis
Friends Of Night People Inc reports 0% officer compensation across all available filings, indicating that its leadership either serves on a volunteer basis or receives compensation below IRS reporting thresholds, which is highly favorable for directing funds to its mission.
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.
Strengths
The following positive indicators were identified for Friends Of Night People Inc:
- Consistent revenue growth, with latest revenue at $1,724,858 in 2023.
- Significant and consistent financial surpluses, contributing to asset growth.
- Very low liabilities ($21,071 in 2023) indicating strong financial stability.
- No reported officer compensation across all filings, suggesting high efficiency and dedication to mission.
- Substantial asset growth from $906,805 in 2014 to $2,718,600 in 2023.
Frequently Asked Questions about Friends Of Night People Inc
Is Friends Of Night People Inc a legitimate charity?
Friends Of Night People Inc (EIN: 161086657) is a registered tax-exempt nonprofit based in New York. Our AI analysis gives it a Mission Score of 90/100. It has 13 years of IRS 990 filings on record. Total revenue: $1.7M. No red flags identified. 5 strengths noted. Financial health grade: A.
How does Friends Of Night People Inc spend its money?
Friends Of Night People Inc directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Friends Of Night People Inc tax-deductible?
Friends Of Night People Inc is registered as a tax-exempt nonprofit (EIN: 161086657). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Friends Of Night People Inc's spending goes to programs?
Friends Of Night People Inc directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Friends Of Night People Inc located?
Friends Of Night People Inc is headquartered in Buffalo, New York and files with the IRS under EIN 161086657.
How many years of IRS 990 filings does Friends Of Night People Inc have?
Friends Of Night People Inc has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $1.7M in total revenue.
Is Friends Of Night People Inc a good charity?
Based on the provided financial data, Friends Of Night People Inc appears to be a very good charity. It consistently generates more revenue than expenses, has growing assets, very low liabilities, and reports no officer compensation, suggesting efficient use of funds for its mission.
How has Friends Of Night People Inc's financial health changed over time?
Friends Of Night People Inc has shown significant financial growth and improved health over the past decade. Revenue has increased from $720,691 in 2014 to $1,724,858 in 2023, and assets have nearly tripled from $906,805 to $2,718,600 in the same period, while liabilities remain very low.
What is the organization's approach to executive compensation?
The organization reports 0% officer compensation in all available filings, indicating a strong commitment to minimizing administrative overhead by either relying on volunteer leadership or keeping executive salaries extremely low.
Filing History
IRS 990 filing history for Friends Of Night People Inc showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), Friends Of Night People Inc's revenue has grown by 234.5%, moving from $516K to $1.7M. Total assets increased by 286.8% over the same period, from $703K to $2.7M. Total functional expenses rose by 166.5%, from $429K to $1.1M. In its most recent filing year (2023), Friends Of Night People Inc reported a surplus of $582K, with revenue exceeding expenses. The organization holds $21K in liabilities against $2.7M in assets (debt-to-asset ratio: 0.8%), resulting in net assets of $2.7M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $1.7M | $1.1M | $2.7M | $21K | — | View 990 |
| 2022 | $1.0M | $1.1M | $2.1M | $16K | — | — |
| 2021 | $1.4M | $992K | $2.2M | $11K | — | View 990 |
| 2020 | $1.5M | $829K | $1.8M | $9K | — | — |
| 2019 | $808K | $799K | $1.0M | $7K | — | View 990 |
| 2018 | $837K | $839K | $979K | $5K | — | View 990 |
| 2017 | $756K | $781K | $1.0M | $5K | — | View 990 |
| 2016 | $796K | $775K | $1.0M | $10K | — | View 990 |
| 2015 | $874K | $749K | $1.0M | $4K | — | View 990 |
| 2014 | $721K | $695K | $907K | $5K | — | View 990 |
| 2013 | $681K | $584K | $893K | $9K | — | View 990 |
| 2012 | $563K | $507K | $776K | $10K | — | View 990 |
| 2011 | $516K | $429K | $703K | $5K | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $1.7M, expenses of $1.1M, and assets of $2.7M (revenue +69.3% year-over-year).
- 2022: Revenue of $1.0M, expenses of $1.1M, and assets of $2.1M (revenue -27.0% year-over-year).
- 2021: Revenue of $1.4M, expenses of $992K, and assets of $2.2M (revenue -9.1% year-over-year).
- 2020: Revenue of $1.5M, expenses of $829K, and assets of $1.8M (revenue +89.7% year-over-year).
- 2019: Revenue of $808K, expenses of $799K, and assets of $1.0M (revenue -3.4% year-over-year).
- 2018: Revenue of $837K, expenses of $839K, and assets of $979K (revenue +10.7% year-over-year).
- 2017: Revenue of $756K, expenses of $781K, and assets of $1.0M (revenue -5.0% year-over-year).
- 2016: Revenue of $796K, expenses of $775K, and assets of $1.0M (revenue -8.9% year-over-year).
- 2015: Revenue of $874K, expenses of $749K, and assets of $1.0M (revenue +21.3% year-over-year).
- 2014: Revenue of $721K, expenses of $695K, and assets of $907K (revenue +5.8% year-over-year).
- 2013: Revenue of $681K, expenses of $584K, and assets of $893K (revenue +20.9% year-over-year).
- 2012: Revenue of $563K, expenses of $507K, and assets of $776K (revenue +9.2% year-over-year).
- 2011: Revenue of $516K, expenses of $429K, and assets of $703K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Friends Of Night People Inc:
Data Sources and Methodology
This transparency report for Friends Of Night People Inc 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.