BE-A-FRIEND PROGRAM INC (EIN 161106399) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1977

Legal Domicile

Principal Officer

JAMES J KINCAID

Phone

7168735833

Tax Period

2024-01-01 to 2024-12-31

BE-A-FRIEND PROGRAM INC, founded in 1977, is a community nonprofit in the Youth Development sector that reported $1.0M in total revenue in fiscal year 2024. Revenue grew 19% year-over-year, indicating healthy expansion. Expenses of $1.2M exceeded revenue, resulting in a 12% operating deficit.

Mission

THE MISSION OF BE-A-FRIEND PROGRAM, INC. COMMONLY REFERRED TO AS BIG BROTHERS BIG SISTERS OF ERIE, NIAGARA AND THE SOUTHERN TIER IS TO CREATE AND SUPPORT ONE-TO-ONE MENTORING RELATIONSHIPS THAT IGNITE THE POWER AND PROMISE OF YOUTH, WITH THE VISION THAT ALL YOUTH ACHIEVE THEIR FULL POTENTIAL.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,001,616

Program Service Revenue $38,000

Investment Income $15

Other Revenue $-17,246

TOTAL REVENUE $1,022,385

Expense Breakdown

Grants Paid $0

Salaries & Benefits $853,291

Fundraising Expenses $0

Program Expenses $880,197

Other Expenses $296,874

TOTAL EXPENSES $1,150,165

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,022,385	$857,317	+0.2%
Expenses	$1,150,165	$1,173,125	0.0%
Net Income	$-127,780	$-315,808	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

258

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$110,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTINE FARROW	PRESIDENT	0.50	Officer Director	$0	$0	$0
TIMOTHY SILVERSTEIN	PRESIDENT ELECT	0.50	Director	$0	$0	$0
HAZEL WICKS	VICE PRESIDENT	0.50	Officer Director	$0	$0	$0
JAMES J KINCAID	TREASURER	0.50	Officer Director	$0	$0	$0
SUSAN GASTLE	SECRETARY	0.50	Officer Director	$0	$0	$0
WILLIAM BAUER	DIRECTOR	0.50	Director	$0	$0	$0
PATRICK FITZGERALD	DIRECTOR	0.50	Director	$0	$0	$0
EMILY GAGLIO	DIRECTOR	0.50	Director	$0	$0	$0
MARIAH KERWIN	DIRECTOR	0.50	Director	$0	$0	$0
TASHA LEFEVRE	DIRECTOR	0.50	Director	$0	$0	$0
CANDICE MILLER	DIRECTOR	0.50	Director	$0	$0	$0
SETH PICCIRILLO	DIRECTOR	0.50	Director	$0	$0	$0
COURTNEY SINATRA	DIRECTOR	0.50	Director	$0	$0	$0
JARED THREAT	DIRECTOR	0.50	Director	$0	$0	$0
SESHA YALAMACHILI	DIRECTOR	0.50	Director	$0	$0	$0
EMILY MAHONEY	CEO	40.00	Officer	$110,000	$0	$110,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$1,022,385	$1,150,165	$381,436	$-127,780
2023	$857,317	$1,173,125	$586,883	$-315,808
2022	$973,085	$1,132,466	$867,993	$-159,381
2021	$1,021,094	$1,149,486	$897,718	$-128,392
2020	$1,281,011	$1,076,932	$1,010,457	$204,079
2019	$1,232,703	$943,392	$819,772	$289,311
2018	$1,044,001	$891,249	$535,482	$152,752

BE-A-FRIEND PROGRAM INC