FRIENDLY CENTER (EIN 952479833) - 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

1967

Legal Domicile

Principal Officer

KENIA HERNANDEZ CUETO

Phone

7147715300

Tax Period

2024-01-01 to 2024-12-31

FRIENDLY CENTER, founded in 1967, is a community nonprofit that reported $2.8M in total revenue in fiscal year 2024. Revenue surged 21% from the prior year, signaling strong growth momentum.

Mission

TO PROVIDE STABILITY, OPPORTUNIT, AND HOPE TO CHILDREN AND FAMILES IN POVERTY.

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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 $2,454,462

Program Service Revenue $0

Investment Income $228,597

Other Revenue $130,383

TOTAL REVENUE $2,813,442

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,397,623

Fundraising Expenses $296,473

Program Expenses $2,456,684

Other Expenses $1,661,333

TOTAL EXPENSES $3,058,956

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,813,442	$2,326,369	+0.2%
Expenses	$3,058,956	$2,830,379	+0.1%
Net Income	$-245,514	$-504,010	-0.5%

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

$152,500

Total Directors

$152,500

Key Employees

$207,200

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KENIA HERNANDEZ CUETO	PRESIDENT CEO	40.00	Officer Director	$152,500	$0	$152,500
JESSICA RUELAS	DIR COMMUNITY FAMILY SERVICES	40.00	Key Emp	$103,000	$1,200	$104,200
STEVE GETMAN	DIRECTOR OF OPERATIONS	40.00	Key Emp	$103,000	$0	$103,000
PATTY BARRIOS	BOARDMEMBER	1.00	Director	$0	$0	$0
VITO CANUSO	BOARDMEMBER	1.00	Director	$0	$0	$0
ADAM CARR	BOARDMEMBER	1.00	Director	$0	$0	$0
DENNIS CORBETT	BOARDMEMBER	1.00	Director	$0	$0	$0
MONIQUE DUBISKY	BOARDMEMBER	1.00	Director	$0	$0	$0
KRIS ERICKSON	BOARDMEMBER	1.00	Director	$0	$0	$0
CLAUDIA KELLER	BOARDMEBER	1.00	Director	$0	$0	$0
VALENTINA KHAN	BOARDMEMBER	1.00	Director	$0	$0	$0
FRED WHITAKER	BOARDMEMBER	1.00	Director	$0	$0	$0
MARK RICHARDS	CHAIR	1.00	Officer Director	$0	$0	$0
ALISA DRISCOLL	1S VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
MARGE AGUILAR	2ND VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
KEN FISHER	TREASURER	1.00	Officer Director	$0	$0	$0
GISELA MEIER	SECRETARY	1.00	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	$2,813,442	$3,058,956	$3,500,822	$-245,514
2024	$2,813,442	$3,058,956	$3,500,822	$-245,514
2023	$2,326,369	$2,830,379	$3,596,181	$-504,010
2023	$2,477,244	$2,816,738	$3,596,181	$-339,494
2022	$3,795,284	$1,901,276	$4,003,608	$1,894,008
2021	$1,999,547	$1,911,575	$1,690,211	$87,972
2020	$1,982,607	$1,712,942	$1,588,850	$269,665
2020	$1,982,607	$1,712,942	$1,588,850	$269,665
2019	$3,239,123	$3,154,011	$1,348,018	$85,112
2018	$3,606,918	$3,606,394	$1,258,366	$524

FRIENDLY CENTER