CIRCLE OF FRIENDS INC (EIN 251672783) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

CHRISTINE ALBAUGH

Phone

7248461959

Tax Period

2025-01-01 to 2025-12-31

CIRCLE OF FRIENDS INC, founded in 1991, is a small nonprofit in the Human Services sector that reported $327K in total revenue in fiscal year 2025.

Mission

TO PROMOTE THE INDEPENDENCE OF, AND ENHANCE OR MAINTAIN THE MENTAL AND PHYSICAL WELLNESS OF THE OLDER POPULATION IN BEAVER AND SURROUNDING COUNTIES.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $326,068

Program Service Revenue $0

Investment Income $625

Other Revenue $0

TOTAL REVENUE $326,693

Expense Breakdown

Grants Paid $0

Salaries & Benefits $185,430

Fundraising Expenses $408

Program Expenses $264,074

Other Expenses $161,028

TOTAL EXPENSES $346,458

Year-over-Year Comparison

	2025	2024	Change
Revenue	$326,693	$309,648	+0.1%
Expenses	$346,458	$369,155	-0.1%
Net Income	$-19,765	$-59,507	-0.7%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

$63,489

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHRISTINE ALBAUGH	EXECUTIVE DIRECTOR	40	Officer	$52,023	$11,466	$63,489
ANNA MARIE PERETTA ROSEPINK	PRESIDENT	0.25	Officer Director	$0	$0	$0
MICHELLE COLAIZZI	VICE PRESIDENT	0.25	Officer Director	$0	$0	$0
JAMIE HINKLE	TREASURER	0.25	Officer Director	$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	$326,693	$346,458	$144,487	$-19,765
2024	$309,648	$369,155	$165,944	$-59,507
2023	$388,130	$346,795	$224,528	$41,335
2022	$339,489	$287,726	$183,108	$51,763
2021	$276,266	$266,826	$136,538	$9,440
2020	$274,493	$282,042	$128,304	$-7,549

CIRCLE OF FRIENDS INC