CIRCLE OF FRIENDS IN LOVE FOUNDATION (EIN 204093729) - 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

2002

Legal Domicile

Principal Officer

HARRY KIM

Phone

6268009580

Tax Period

2023-01-01 to 2023-12-31

CIRCLE OF FRIENDS IN LOVE FOUNDATION, founded in 2002, is a small nonprofit in the Human Services sector that reported $219K in total revenue in fiscal year 2023. Revenue surged 172% from the prior year, signaling strong growth momentum. The organization ran a surplus of $88K, a strong 40% operating margin.

Mission

CIRCLE OF FRIENDS IN LOVE IS A NON-PROFIT ORGANIZATION THAT PROMOTES FRIENDSHIPS BETWEEN STUDENTS WITH DEVELOPMENTAL DISABILITIES AND HIGH SCHOOL STUDENTS. OUR VISION IS TO ENHANCE THE LIVES OF CHILDREN AND ADULTS WITH DEVELOPMENTAL DISABILITIES BY PROVIDING OPPORTUNITIES FOR SOCIAL CONNECTIONS WITH PEERS, ENCOURAGE HIGH SCHOOL STUDENTS TO HAVE OPEN MINDS AND HEARTS FOR STUDENTS WITH DEVELOPMENTAL DISABILITIES, AND BUILD LIFELONG FRIENDSHIPS THROUGH COOPERATION, HARD WORK AND INTERACTION.

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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 (2023)

Revenue Breakdown

Contributions & Grants $217,266

Program Service Revenue $0

Investment Income $1,552

Other Revenue $0

TOTAL REVENUE $218,818

Expense Breakdown

Grants Paid $0

Salaries & Benefits $40,843

Fundraising Expenses $0

Program Expenses $86,730

Other Expenses $90,061

TOTAL EXPENSES $130,904

Year-over-Year Comparison

	2023	2022	Change
Revenue	$218,818	$80,370	+1.7%
Expenses	$130,904	$53,192	+1.5%
Net Income	$87,914	$27,178	+2.2%

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

N/A

Employees

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
HARRY KIM	CFO	10.00	Officer	$0	$0	$0
STACY KIM	SECRETARY	20.00	Officer	$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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$218,818	$130,904	$401,492	$87,914

CIRCLE OF FRIENDS IN LOVE FOUNDATION