Civic Intelligence

Friendship Circle of Miami Inc

EIN 20-5467741 • 501(c)3 • Miami, FL

Profile

The Friendship Circle of Miami, Inc. provides assistance and support to the families of children with special needs. The Organization serves over 200 special needs children teen volunteers

8700 SW 112 StreetMiami, FL 33176

www.friendshipcirlemiami.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

56th percentile

0.10x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

36th percentile

-1.2%

Higher net margin than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

76th percentile

$123,991

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

47th percentile

2.6%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

92nd percentile

122%

Faster revenue growth than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$4,496,808

Up $223,605 (+5.2%) from 2023

Liabilities

Down

$441,143

Down $74,208 (-14%) from 2023

Net Assets

Up

$4,055,665

Up $297,813 (+7.9%) from 2023

Revenue

Up

$2,123,089

Up $1,690,735 (+391%) from 2023

Expenses

Up

$2,147,565

Up $1,651,098 (+333%) from 2023

Net Income

Up

-$24,476

Up $39,637 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $105,226Liabilities 2010: $0Net Assets 2010: $105,2262010Assets 2011: $165,162Liabilities 2011: $32,073Net Assets 2011: $133,0892011Assets 2012: $97,032Liabilities 2012: $7,421Net Assets 2012: $89,6112012Assets 2013: $41,315Liabilities 2013: $3,138Net Assets 2013: $38,1772013Assets 2014: $76,693Liabilities 2014: $9,515Net Assets 2014: $67,1782014Assets 2015: $85,987Liabilities 2015: $26,258Net Assets 2015: $59,7292015Assets 2016: $143,011Liabilities 2016: $48,360Net Assets 2016: $94,6512016Assets 2017: $138,484Liabilities 2017: $13,079Net Assets 2017: $125,4052017Assets 2018: $397,192Liabilities 2018: $11,136Net Assets 2018: $386,0562018Assets 2019: $2,432,846Liabilities 2019: $30,517Net Assets 2019: $2,402,3292019Assets 2020: $3,243,646Liabilities 2020: $242,574Net Assets 2020: $3,001,0722020Assets 2021: $4,046,671Liabilities 2021: $220,408Net Assets 2021: $3,826,2632021Assets 2022: $4,017,730Liabilities 2022: $216,683Net Assets 2022: $3,801,0472022Assets 2023: $4,273,203Liabilities 2023: $515,351Net Assets 2023: $3,757,8522023Assets 2025: $4,496,808Liabilities 2025: $441,143Net Assets 2025: $4,055,6652025

Highlighted filing

2025

Assets$4,496,808
Liabilities$441,143
Net Assets$4,055,665

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $174,8222010Expenses 2011: $211,2782011Revenue 2012: $217,500Expenses 2012: $260,979Net Income 2012: -$43,4792012Revenue 2013: $236,368Expenses 2013: $287,801Net Income 2013: -$51,4332013Revenue 2014: $256,367Expenses 2014: $227,366Net Income 2014: $29,0012014Revenue 2015: $147,623Expenses 2015: $155,072Net Income 2015: -$7,4492015Revenue 2016: $364,204Expenses 2016: $329,282Net Income 2016: $34,9222016Revenue 2017: $355,453Expenses 2017: $324,699Net Income 2017: $30,7542017Revenue 2018: $444,519Expenses 2018: $321,493Net Income 2018: $123,0262018Revenue 2019: $2,474,375Expenses 2019: $572,217Net Income 2019: $1,902,1582019Revenue 2020: $1,362,968Expenses 2020: $782,859Net Income 2020: $580,1092020Revenue 2021: $1,656,209Expenses 2021: $831,018Net Income 2021: $825,1912021Revenue 2022: $1,788,072Expenses 2022: $1,150,062Net Income 2022: $638,0102022Revenue 2023: $432,354Expenses 2023: $496,467Net Income 2023: -$64,1132023Revenue 2025: $2,123,089Expenses 2025: $2,147,565Net Income 2025: -$24,4762025

Highlighted filing

2025

Revenue$2,123,089
Expenses$2,147,565
Net Income-$24,476

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.50$0.44$4.06$2.12$2.15$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.27$0.52$3.76$0.43$0.50$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.22$3.80$1.79$1.15$0.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.05$0.22$3.83$1.66$0.83$0.83
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.24$0.24$3.00$1.36$0.78$0.58
2019Summary only. Only limited summary data is available for this year.$2.43$0.03$2.40$2.47$0.57$1.90
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.01$0.39$0.44$0.32$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.01$0.13$0.36$0.32$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.05$0.09$0.36$0.33$0.03
2015Summary only. Only limited summary data is available for this year.$0.09$0.03$0.06$0.15$0.16$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.01$0.07$0.26$0.23$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.04$0.00$0.04$0.24$0.29$0.05
2012Summary only. Only limited summary data is available for this year.$0.10$0.01$0.09$0.22$0.26$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.03$0.13$0.21
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Mar 22, 2026
Return Version
2024v5.0
Gross Receipts
$2,147,991
Mission and Program Overview

Mission

Provide assistance and support to children and adults with disabilities and their families, including those within the autism spectrum disorders.

Provide assistance and support to children with disabilities and their families throughout miami dade county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$37,992$3,494,011▲ $3,456,019
Pledges and Grants Receivable$1,042,134$800,471▼ $241,663
Cash and Non-Interest-Bearing Accounts$37,724$174,266▲ $136,542
Accounts Receivable-$10,795-
Prepaid Expenses and Deferred Charges$6,646$9,982▲ $3,336
Other Notes and Loans Receivable, Net$302$7,283▲ $6,981
Total Assets$4,575,768$4,496,808▼ $78,960
Other Assets Total$3,450,970--
Liabilities
Accounts Payable and Accrued Expenses$343,914$291,143▼ $52,771
Unsecured Notes Loans Payable$153,505$150,000▼ $3,505
Total Liabilities$497,419$441,143▼ $56,276
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,490,361--
Net Assets Without Donor Restrictions$-412,012$4,055,665▲ $4,467,677
Total Net Assets Fund Balance$4,078,349$4,055,665▼ $22,684
Total Liabilities and Net Assets / Fund Balance$4,575,768$4,496,808▼ $78,960

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,843$142,097$160,940
Leasehold Improvements$3,475,168$215,276-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Yossef HarligExecutive DiFT$123,991$123,991
Nechama HarligCo-directorFT$85,012$85,012

Board Members and Trustees

NameTitle
David EvenskyBoard Chair
Michele KaplanFormer Chair
Barry LapidesBoard Member
Christine NievesBoard Member
Iva RavindranBoard Member
Jason MarguliesBoard Member
Joel Zev DrizinBoard Member
Libby Herrera-navarreteBoard Member
Paul KaplanBoard Member
Raquel RegaladoBoard Member
Robert JosefsbergBoard Member
Robert KatzmanBoard Member
Rossana Arteaga-gomezBoard Member
Standford BlakeBoard Member
Terry Dewayne EsqBoard Member
Todd RudermanBoard Member
Tracey BerkowitzBoard Member
Monica Cantera-serraltaSecretary
Alex KrysTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,737,462
Program Service Revenue
$77,911
Investment Income
$41
Other Revenue
$307,675
All Other Contributions
$1,737,462
Change in Net Assets
$-24,476

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,123,089
Revenue Not Reported on Form 990
$24,902
Total Revenue per Audited Statements
$2,147,991
Total Revenue per Form 990
$2,123,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,292,697
Salaries, Compensation, and Employee Benefits$854,868
Total Fundraising Expense$138,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$499,689$50,105$96,071$645,865
Depreciation Depletion$234,425--$234,425
Occupancy$178,323$44,580-$222,903
Current Officers, Directors, Trustees, and Key Employees$184,205$12,399$12,399$209,003
Fees for Services Management$86,952$96,606$20,025$203,583
Fees for Services Accounting$15,187$60,749-$75,936
Office Expenses$22,232$40,348$25$62,605
Conferences and Meetings$40,535$4,319$762$45,616
Advertising$36,098-$4,841$40,939
Travel$28,327$1,634-$29,961
Other Expenses$37,532$27,300$4,764$27,300
Insurance-$23,025-$23,025
All Other Expenses$6,489$13,823$40$20,352
Interest-$4,187-$4,187
Total Functional Expenses$1,628,953$379,685$138,927$2,147,565

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,172,467
Total Expenses per Form 990$2,147,565
Expenses per Audited Statements$1,932,289
Expenses Not Reported on Form 990$240,178
Expenses Not Reported on Financial Statements$215,276
Other Expense Adjustments$215,276
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$332,577
Fundraising Direct Expenses$24,902
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walkathon$332,577$332,577$24,902$307,675
Total Events$332,577$332,577$24,902$307,675
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Yossef harlig exec. Dir executive director nechama harlig director director

Form 990, Page 6, Part VI, Line 11B

The board of directors is provided a copy of the 990 for approval prior to filing.

Form 990, Page 6, Part VI, Line 15A

The compensation process for top officals includes a review and approval by independent persons.

Form 990, Page 6, Part VI, Line 19

All items available upon request.

Filing and Contact Details

Filer

Filer Name
Friendship Circle of Miami Inc
EIN
20-5467741
Phone
3052345654
Address
8700 SW 112 STREET, MIAMI, FL 33176

Signing Officer

Name
Yossef Harlig
Title
Executive Director
Phone
3052345654
Signed
2026-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Yossef Harlig
Formed
2006
Legal Domicile
Fl
Voting Board Members
21
Independent Board Members
19
Employees
13
Volunteers
150

Preparer

Firm
Leonardo & Company
Address
950 PENINSULA CORPORATE CIRCLE STE, BOCA RATON, FL 33487
Preparer
Aliz Leonardo CPA
Phone
5612052727
Supplemental Narrative

Additional Explanations

Form 990, Part III

Friendship circle of miami is a volunteer-driven, community-based, 501(c) (3) non-profit dedicated to offering friendship and acceptance to individuals with special needs. Our vision is a community where people with special needs are included, in school, play, work, and every other aspect of their lives, and appropriate supports and resources are available for them to be successful and live happy, productive lives. "the friendship circle model" involves carefully matching teen volunteers 1:1 with children who have special needs, providing the mentoring and friendship that these children seek. Friendship circle, founded in 2006, currently serves more than 300 families annually across 21 dynamic programs which include life skill around town, summer and winter camp, karate, band, and art.

Form 990, Page 2, Part III, Line 4D

The "children's program" provides programming for children with disabilities throughout miami-dade county; ages 2-22 living with down syndrome, fragile-x, autism spectrum disorders, cerebral palsy and other intellectual and developmental disablities. The organization offers after- school programs, enrichment camps, day programs and life skills training year-round.

Form 990, Part XI, Line 9

Fundraising revenue 24,902 fundraising expense -24,902 amortization expense -215,276 book / tax depreciation difference 215,276

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements.

Schedule D, Page 4, Part XI, Line 2D

Fundraising revenue 24,902

Schedule D, Page 4, Part XII, Line 2D

Fundraising expense 24,902 amortization expense 215,276

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 215,276

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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