FRIENDSHIP FIRST INC (EIN 814603789) - 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

2017

Legal Domicile

Principal Officer

JENNIFER Hopkins

Phone

3478845394

Tax Period

2023-01-01 to 2023-12-31

FRIENDSHIP FIRST INC, founded in 2017, is a micro nonprofit in the Human Services sector that reported $43K in total revenue in fiscal year 2023. Revenue fell 90% from the prior year — a significant decline worth monitoring. Expenses of $98K exceeded revenue, resulting in a 126% operating deficit.

Mission

AFTER SCHOOL PROGRAM

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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 $0

Program Service Revenue $43,429

Investment Income $0

Other Revenue $0

TOTAL REVENUE $43,429

Expense Breakdown

Grants Paid $0

Salaries & Benefits $90,659

Fundraising Expenses $0

Program Expenses $97,937

Other Expenses $7,278

TOTAL EXPENSES $97,937

Year-over-Year Comparison

	2023	2022	Change
Revenue	$43,429	$452,058	-0.9%
Expenses	$97,937	$333,354	-0.7%
Net Income	$-54,508	$118,704	-1.5%

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

$38,992

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JENNIFER HOPKINS	EXECUTIVE DIRECTOR	040.00	Officer	$38,992	$0	$38,992
Mary Jo Phillips	PRESIDENT	001.00	Director	$0	$0	$0
Cordelia Nervi	SECRETARY	001.00	Director	$0	$0	$0
Joel Layton	TREASURER	001.00	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
2023	$43,429	$97,937	$111,354	$-54,508
2022	$452,058	$333,354	$271,490	$118,704
2021	$117,620	$91,882	$43,220	$25,738
2020	$131,447	$118,145	$19,582	$13,302
2019	$196,822	$205,030	$4,180	$-8,208

FRIENDSHIP FIRST INC