FRIENDSHIP CIRCLE SD INC

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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

2005

Legal Domicile

Principal Officer

YOSEF RODAL

Phone

4087555770

Tax Period

2024-01-01 to 2024-12-31

FRIENDSHIP CIRCLE SD INC, founded in 2005, is a small nonprofit in the Human Services sector that reported $509K in total revenue in fiscal year 2024. Revenue fell 81% from the prior year — a significant decline worth monitoring. Expenses of $729K exceeded revenue, resulting in a 43% operating deficit.

Mission

to enrich the lives of children, teens and adults with special needs through social and recreational experiences and to inspire volunteers to participate in building a stronger and more inclusive community.

Program Service Accomplishments

Program 1

Expenses: $544,567 Revenue: $396,804

The organization provides friends and companions for children, teens and adults with developmental and other cognitive disabilities and fosters compassion and inclusion in a general educational...

The organization provides friends and companions for children, teens and adults with developmental and other cognitive disabilities and fosters compassion and inclusion in a general educational environment. Our programs include: friends at home, family events, weekend outings, adult programs, teen girls club, camp let loose, specialized classes, home hospitality, parent support groups, sibling support, inclusion workshops and teen leadership training and volunteerism.

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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 $374,017

Program Service Revenue $22,787

Investment Income $110,793

Other Revenue $1,641

TOTAL REVENUE $509,238

Expense Breakdown

Grants Paid $641

Salaries & Benefits $538,101

Fundraising Expenses $28,481

Program Expenses $544,567

Other Expenses $190,111

TOTAL EXPENSES $728,853

Year-over-Year Comparison

	2024	2023	Change
Revenue	$509,238	$2,690,324	-0.8%
Expenses	$728,853	$771,056	-0.1%
Net Income	$-219,615	$1,919,268	-1.1%

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

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

$104,411

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
YOSEF RODAL	Executive Dir.	25.00	Officer	$33,900	$70,511	$104,411
ELISHEVA GREEN	Treasurer	25.00	Officer Director	$0	$0	$0
Barry Galgut	Chairman	5.00	Director	$0	$0	$0
Cherri Cary	Secretary	5.00	Officer Director	$0	$0	$0
Lyn Zanders	Director	5.00	Director	$0	$0	$0
Chalom Boudjnah	DESIGNATOR	5.00	Director	$0	$0	$0
Yeruchem Eilfort	DESIGNATOR	5.00	Director	$0	$0	$0
Dovid Smoller	President	5.00	Officer Director	$0	$0	$0
RONALD GREEN	Legacy CIRCLE DIR	20.00		$0	$0	$0

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	$509,238	$728,853	$4,992,211	$-219,615
2023	$2,690,324	$771,056	$5,212,943	$1,919,268
2023	$2,690,324	$771,056	$5,212,943	$1,919,268
2022	$3,414,982	$399,658	$3,280,947	$3,015,324
2021	$221,998	$417,755	$257,255	$-195,757
2020	$402,284	$335,637	$504,712	$66,647
2019	$514,773	$435,479	$418,072	$79,294
2019	$514,773	$435,479	$418,072	$79,294