BE A FRIEND CORP

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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

2021

Principal Officer

DAVID GLICK

Phone

8885282677

Tax Period

2024-01-01 to 2024-12-31

BE A FRIEND CORP, founded in 2021, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $242K in total revenue in fiscal year 2024. Expenses of $228K left a modest 6% surplus.

Mission

PROVIDE EMOTIONAL AND MATERIAL SUPPORT OF ORPHANED AND OTHER UNDERPRIVILEGED INDIVIDUALS BY PROVIDING FOR SOCIAL- RECREATIONAL PROGRAMS, COUNSELING AND OTHER NEEDS, AND PROVIDING GRANTS TO OTHER ORGANIZATIONS THAT WORK TO PROMOTE THESE PURPOSES.

Program Service Accomplishments

Program 1

Expenses: $215,223

PROVIDE EMOTIONAL AND MATERIAL SUPPORT OF ORPHANED AND OTHER UNDERPRIVILEGED INDIVIDUALS BY PROVIDING FOR SOCIAL- RECREATIONAL PROGRAMS, COUNSELING AND OTHER NEEDS, AND PROVIDING GRANTS TO OTHER...

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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 $242,308

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $242,308

Expense Breakdown

Grants Paid $215,223

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $215,223

Other Expenses $12,974

TOTAL EXPENSES $228,197

Year-over-Year Comparison

	2024	2023	Change
Revenue	$242,308	N/A	N/A
Expenses	$228,197	N/A	N/A
Net Income	$14,111	N/A	N/A

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

N/A

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
ABRAHAM COHEN	SECRETARY	N/A	Officer Director	$0	$0	$0
DAVID GLICK	PRESIDENT	N/A	Officer Director	$0	$0	$0
YONATAN SHTOUBER	TREASURER	N/A	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
2024	$242,308	$228,197	$16,427	$14,111