BEST FRIENDS FOUNDATION (EIN 521844471) - 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

1994

Legal Domicile

Principal Officer

ELAYNE G BENNETT

Phone

2023944501

Tax Period

2019-08-01 to 2020-07-31

BEST FRIENDS FOUNDATION, founded in 1994, is a small nonprofit in the Education sector that reported $538K in total revenue in fiscal year 2019. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $88K, a strong 16% operating margin.

Mission

BEST FRIENDS IS A YOUTH DEVELOPMENT PROGRAM WHICH PROMOTES HEALTHY SOCIAL/EMOTIONAL BEHAVIOR AND WORKS TO PREVENT STUDENT ENGAGEMENT IN ACTIVITIES THAT WOULD PUT THEM AT RISK, ESPECIALLY WITH SPECIFIC INTEREST TO BULLYING AND VIOLENCE.

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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 (2019)

Revenue Breakdown

Contributions & Grants $537,716

Program Service Revenue $0

Investment Income $14

Other Revenue $0

TOTAL REVENUE $537,730

Expense Breakdown

Grants Paid $35,359

Salaries & Benefits $157,726

Fundraising Expenses $0

Program Expenses $361,985

Other Expenses $256,640

TOTAL EXPENSES $449,725

Year-over-Year Comparison

	2019	2018	Change
Revenue	$537,730	$454,191	+0.2%
Expenses	$449,725	$428,845	+0.0%
Net Income	$88,005	$25,346	+2.5%

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

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

$150,000

Total Directors

$150,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ELAYNE G BENNETT MED	FOUNDER/PRESIDENT	40.00	Officer Director	$72,000	$78,000	$150,000
CURTIS ADAMS MD	DIRECTOR	1.00	Director	$0	$0	$0
MARY MALPHRUS MBA	DIRECTOR	3.00	Director	$0	$0	$0
MARTHA KENDRICK JD	DIRECTOR	2.00	Director	$0	$0	$0
TIMOTHY OVERCASH CPA	DIRECTOR	3.00	Director	$0	$0	$0
VICKI TIAHRT	DIRECTOR	1.00	Director	$0	$0	$0
BRIDGET OVERCASH	DIRECTOR	2.00	Director	$0	$0	$0
ROSEMARY STEIN MD	DIRECTOR	3.00	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
2020	$537,730	$449,725	$149,768	$88,005
2019	$454,191	$428,845	$48,484	$25,346
2018	$563,503	$546,345	$195,178	$17,158
2018	$563,503	$523,802	$166,183	$39,701

BEST FRIENDS FOUNDATION