Civic Intelligence

Friends of Children Inc

EIN 22-2952288 • 501(c)3 • Northampton, MA

Profile

The organization is a child advocacy agency that provides information, referral services, and training to volunteers as advocates for court involved children

241 King Street 227Northampton, MA 01060

friendsofchildreninc.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.29x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

71st percentile

0.11x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

81st percentile

$83,038

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

94th percentile

116%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

73rd percentile

29%

Faster revenue growth than 73% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$311,306

Up $166,967 (+116%) from 2024

Liabilities

Down

$90,394

Down $96,814 (-52%) from 2024

Net Assets

Up

$220,912

Up $263,781 (+615%) from 2024

Operations
Liabilities / Revenue71st percentileNet Margin83rd percentile

Revenue

Up

$794,130

Up $177,064 (+29%) from 2024

Expenses

Down

$530,349

Down $250,093 (-32%) from 2024

Net Income

Up

$263,781

Up $427,157 (+261%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$400K$300K$200K$100K$0-$100KAssets 2010: $26,370Liabilities 2010: $19,039Net Assets 2010: $7,3312010Assets 2011: $19,945Liabilities 2011: $17,045Net Assets 2011: $2,9002011Assets 2012: $56,362Liabilities 2012: $18,780Net Assets 2012: $37,5822012Assets 2013: $39,155Liabilities 2013: $9,804Net Assets 2013: $29,3512013Assets 2014: $96,612Liabilities 2014: $23,599Net Assets 2014: $73,0132014Assets 2015: $77,424Liabilities 2015: $7,721Net Assets 2015: $69,7032015Assets 2016: $54,942Liabilities 2016: $35,356Net Assets 2016: $19,5862016Assets 2017: $108,162Liabilities 2017: $44,333Net Assets 2017: $63,8292017Assets 2018: $85,652Liabilities 2018: $35,317Net Assets 2018: $50,3352018Assets 2019: $179,636Liabilities 2019: $13,305Net Assets 2019: $166,3312019Assets 2020: $215,885Liabilities 2020: $18,478Net Assets 2020: $197,4072020Assets 2021: $274,153Liabilities 2021: $12,456Net Assets 2021: $261,6972021Assets 2022: $193,439Liabilities 2022: $18,532Net Assets 2022: $174,9072022Assets 2023: $274,792Liabilities 2023: $154,285Net Assets 2023: $120,5072023Assets 2024: $144,339Liabilities 2024: $187,208Net Assets 2024: -$42,8692024Assets 2025: $311,306Liabilities 2025: $90,394Net Assets 2025: $220,9122025

Highlighted filing

2025

Assets$311,306
Liabilities$90,394
Net Assets$220,912
Open 2025 Filing

Operations Trend

Revenue Growth73rd percentile

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

$1.0M$500K$0-$500KRevenue 2010: $190,377Expenses 2010: $209,942Net Income 2010: -$19,5652010Expenses 2011: $212,2242011Expenses 2012: $237,7342012Expenses 2013: $251,0832013Revenue 2014: $284,745Expenses 2014: $241,083Net Income 2014: $43,6622014Revenue 2015: $276,175Expenses 2015: $279,485Net Income 2015: -$3,3102015Revenue 2016: $208,455Expenses 2016: $258,572Net Income 2016: -$50,1172016Revenue 2017: $294,107Expenses 2017: $330,864Net Income 2017: -$36,7572017Revenue 2018: $277,575Expenses 2018: $291,069Net Income 2018: -$13,4942018Revenue 2019: $440,434Expenses 2019: $324,438Net Income 2019: $115,9962019Revenue 2020: $463,554Expenses 2020: $432,478Net Income 2020: $31,0762020Revenue 2021: $514,519Expenses 2021: $450,229Net Income 2021: $64,2902021Revenue 2022: $484,093Expenses 2022: $570,883Net Income 2022: -$86,7902022Revenue 2023: $585,430Expenses 2023: $639,830Net Income 2023: -$54,4002023Revenue 2024: $617,066Expenses 2024: $780,442Net Income 2024: -$163,3762024Revenue 2025: $794,130Expenses 2025: $530,349Net Income 2025: $263,7812025

Highlighted filing

2025

Revenue$794,130
Expenses$530,349
Net Income$263,781
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$311,306
Liabilities
$90,394
Net assets
$220,912
Revenue
$794,130
Expenses
$530,349
Net income
$263,781
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.11$0.90$2.21$7.94$5.30$2.64
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$1.87$0.43$6.17$7.80$1.63
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$1.54$1.21$5.85$6.40$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.19$1.75$4.84$5.71$0.87
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.74$0.12$2.62$5.15$4.50$0.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.18$1.97$4.64$4.32$0.31
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.13$1.66$4.40$3.24$1.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.35$0.50$2.78$2.91$0.13
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.44$0.64$2.94$3.31$0.37
2016Detailed filing. Detailed filing data is available for this year.$0.55$0.35$0.20$2.08$2.59$0.50
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.08$0.70$2.76$2.79$0.03
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.24$0.73$2.85$2.41$0.44
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.10$0.29$2.51
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.19$0.38$2.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.17$0.03$2.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.19$0.07$1.90$2.10$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 30, 2026
Return Version
2024v5.5
Gross Receipts
$801,076
Mission and Program Overview

Mission

The organization is a child advocacy agency that provides information, referral services, and training to volunteers as advocates for court involved children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,070$154,532▲ $147,462
Cash and Non-Interest-Bearing Accounts$788$47,185▲ $46,397
Pledges and Grants Receivable$43,540$44,000▲ $460
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$144,339$311,306▲ $166,967
Other Assets Total$92,941$65,589▼ $27,352
Liabilities
Other Liabilities$92,941$65,589▼ $27,352
Mortgage Notes Payable Secured by Investment Property$49,654$0▼ $49,654
Accounts Payable and Accrued Expenses$44,613$24,805▼ $19,808
Total Liabilities$187,208$90,394▼ $96,814
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,000$127,790▲ $117,790
Net Assets Without Donor Restrictions$-52,869$93,122▲ $145,991
Total Net Assets Fund Balance$-42,869$220,912▲ $263,781
Total Liabilities and Net Assets / Fund Balance$144,339$311,306▲ $166,967

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$20,150$20,150
Other Assets Org$65,589--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Deborah BelkinCo-executive DirectorFT$83,038$83,038
Sarah SeguraCo-executive DirectorFT$54,567$54,567

Board Members and Trustees

NameTitle
Robert BrickPresident
Dr Karen ZilbersteinVice President
Christine WatersDirector
Jo-anne VaninDirector
Rochelle BorgDirector
Sidonio FerreiraDirector
Susan KarasDirector
Margarita KuzmeskiSecretary
Bernette DalyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$797,103
Program Service Revenue
$0
Investment Income
$3,973
Other Revenue
$-6,946
All Other Contributions
$428,220
Change in Net Assets
$263,781

Audited Revenue Reconciliation

Revenue per Audited Statements
$801,076
Revenue Not Reported on Financial Statements
$-6,946
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-6,946
Total Revenue per Audited Statements
$801,076
Total Revenue per Form 990
$794,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$377,036
Other Expenses$153,313
Total Fundraising Expense$26,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$137,672$22,249$12,773$172,694
Current Officers, Directors, Trustees, and Key Employees$135,306$8,031$7,413$150,750
Occupancy$24,922$11,677-$36,599
Office Expenses$20,177$14,091$1,663$35,931
Fees for Services Accounting-$27,585-$27,585
Payroll Taxes$20,142$2,716$1,810$24,668
Other Employee Benefits$19,748$2,658$1,773$24,179
Other Expenses$23,805--$23,805
Travel$8,684$1,330-$10,014
Insurance$4,613$2,072-$6,685
Fees for Services Other$3,343$3,082-$6,425
Interest-$4,924-$4,924
Pension Plan Contributions$3,876$522$347$4,745
Advertising$922-$423$1,345
Total Functional Expenses$403,210$100,937$26,202$530,349

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$537,295
Expenses per Audited Statements$530,349
Total Expenses per Form 990$530,349
Expenses Not Reported on Form 990$6,946
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,946
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Event$15,300-$1,687-
Total Events$22,883-$6,946$-6,946
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$65,589
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

“The form 990 is made available to board members for review and approval before filing.”

Form 990, Part VI, Section B, Line 12C

“Copies of the policy are given to each board member and staff member. Board members and staff shall disclose to copies of the policy are given to each board member and staff member. Board members and staff shall disclose to the board any possible conflict of interest and any and all relevant information pertaining to the possible conflict and may not participate in any decision-making process related to the matter in which there may be a conflict of interest.”

Form 990, Part VI, Section B, Line 15A

“The board of directors sets the salary for the executive director, based on recommendations from the executive committee. Performance is evaluted. Additionally, information is sought on salary averages of nonprofit executives in western massachusetts and pay equity factors are considered within the organization.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of Children Inc
EIN
22-2952288
Phone
4135860011
Address
241 KING STREET 227, NORTHAMPTON, MA 01060

Signing Officer

Name
Sarah Segura
Title
Co-executive Director
Phone
4135860011
Signed
2026-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Segura
Formed
1988
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
80

Preparer

Firm
Boisselle Morton & Wolkowicz Llp
Address
48 BAY ROAD PO BOX 374, HADLEY, MA 01035
Preparer
Joseph P Wolkowicz CPA
Phone
4135870099
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The board of directors is responsible for oversight of the audit of the organization's financial statements and the selection of an independent accountant. These oversight processes have not changed during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“Friends of children, inc. Is a nonprofit corporation exempt from taxation pursuant to section 501(c)(3) of the internal revenue code, except for net income derived from unrelated business activities. At june 30, 2025 and 2024, friends of children, inc. Has determined that it had no such unrelated business activities. Accordingly, no provision for federal and state income taxes is required. Management annually reviews its tax positions and has determined that there are no uncertain tax positions that require recognition in these financial statements.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Special events expense -6,946.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Special events expense 6,946.”

Raw XML AppendixShowing 400 of 462 raw XML fields

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

Path#Value
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION IS A CHILD ADVOCACY AGENCY THAT PROVIDES INFORMATION, REFERRAL SERVICES, AND TRAINING TO VOLUNTEERS AS ADVOCATES FOR COURT INVOLVED CHILDREN.
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IRS990/BooksInCareOfDetail/PhoneNum04135860011
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0241 KING STREET SUITE 227
IRS990/BooksInCareOfDetail/USAddress/CityNm0NORTHAMPTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/Desc0FOCUS - FRIENDS OF CHILDREN MOBILIZES COMMUNITY MENTORS TO SUPPORT YOUNG ADULTS AGED 18-30 WITH LIVED FOSTER CARE EXPERIENCE.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT BRICK
IRS990/Form990PartVIISectionAGrp/PersonNm1DR KAREN ZILBERSTEIN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CO-EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10CO-EXECUTIVE DIRECTOR
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IRS990/FundraisingGrossIncomeAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GovernmentGrantsAmt0336000
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0801076
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02072
IRS990/InsuranceGrp/ProgramServicesAmt04613
IRS990/InsuranceGrp/TotalAmt06685
IRS990/InterestGrp/ManagementAndGeneralAmt04924
IRS990/InterestGrp/TotalAmt04924
IRS990/InvestmentIncomeGrp/ExclusionAmt03973
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03973
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt020150
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt020150
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION IS A CHILD ADVOCACY AGENCY THAT PROVIDES INFORMATION, REFERRAL SERVICES, AND TRAINING TO VOLUNTEERS AS ADVOCATES FOR COURT INVOLVED CHILDREN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt049654
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0-42869
IRS990/NetAssetsOrFundBalancesEOYAmt0220912
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-6946
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-6946
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-52869
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt093122
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt011677
IRS990/OccupancyGrp/ProgramServicesAmt024922
IRS990/OccupancyGrp/TotalAmt036599
IRS990/OfficeExpensesGrp/FundraisingAmt01663
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014091
IRS990/OfficeExpensesGrp/ProgramServicesAmt020177
IRS990/OfficeExpensesGrp/TotalAmt035931
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt092941
IRS990/OtherAssetsTotalGrp/EOYAmt065589
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01773
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02658
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019748
IRS990/OtherEmployeeBenefitsGrp/TotalAmt024179
IRS990/OtherExpensesGrp/Desc0FOSTER DIGNITY
IRS990/OtherExpensesGrp/ProgramServicesAmt023805
IRS990/OtherExpensesGrp/TotalAmt023805
IRS990/OtherLiabilitiesGrp/BOYAmt092941
IRS990/OtherLiabilitiesGrp/EOYAmt065589
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012773
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022249
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0137672
IRS990/OtherSalariesAndWagesGrp/TotalAmt0172694
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01810
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02716
IRS990/PayrollTaxesGrp/ProgramServicesAmt020142
IRS990/PayrollTaxesGrp/TotalAmt024668
IRS990/PensionPlanContributionsGrp/FundraisingAmt0347
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0522
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03876
IRS990/PensionPlanContributionsGrp/TotalAmt04745
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt043540
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt044000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SARAH SEGURA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0CASA - FRIENDS OF CHILDREN TRAINS AND PROVIDES COURT APPOINTED SPECIAL ADVOCATES WHO PROVIDE BEST INTEREST ADVOCACY FOR CHILDREN AND YOUTH INVOLVED WITH THE CHILD WELFARE SYSTEM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0175169
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0619890
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0859
IRS990/PYOtherExpensesAmt0198682
IRS990/PYOtherRevenueAmt0-3683
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-163376
IRS990/PYSalariesCompEmpBnftPaidAmt0581760
IRS990/PYTotalExpensesAmt0780442
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0617066
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0263781
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07070
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0154532
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0797103
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0619890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0601043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0593620
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0514426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03126082
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03973
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0859
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01306
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt090
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06321
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99800
IRS990ScheduleA/PublicSupportPY170Pct00.99910
IRS990ScheduleA/PublicSupportTotal170Amt03126082
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0797103
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0619890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0601043
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0593620
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0514426
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03126082
IRS990ScheduleA/TotalSupportAmt03132403
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020150
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020150
IRS990ScheduleD/ExpensesNotReportedAmt06946
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0530349
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt065589
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherExpensesIncludedAmt06946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt065589
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-6946
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-6946
IRS990ScheduleD/RevenueSubtotalAmt0801076
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FRIENDS OF CHILDREN, INC. IS A NONPROFIT CORPORATION EXEMPT FROM TAXATION PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. AT JUNE 30, 2025 AND 2024, FRIENDS OF CHILDREN, INC. HAS DETERMINED THAT IT HAD NO SUCH UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IS REQUIRED. MANAGEMENT ANNUALLY REVIEWS ITS TAX POSITIONS AND HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION IN THESE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS EXPENSE -6,946.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENTS EXPENSE 6,946.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt065589
IRS990ScheduleD/TotalExpensesPerForm990Amt0530349
IRS990ScheduleD/TotalLiabilityAmt065589
IRS990ScheduleD/TotalRevenuePerForm990Amt0794130
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0801076
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0537295
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt022883
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015300
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt07583
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06946
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015300
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt07583
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt022883
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-6946
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01687
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01687
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt05259
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt05259
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF THE POLICY ARE GIVEN TO EACH BOARD MEMBER AND STAFF MEMBER. BOARD MEMBERS AND STAFF SHALL DISCLOSE TO COPIES OF THE POLICY ARE GIVEN TO EACH BOARD MEMBER AND STAFF MEMBER. BOARD MEMBERS AND STAFF SHALL DISCLOSE TO THE BOARD ANY POSSIBLE CONFLICT OF INTEREST AND ANY AND ALL RELEVANT INFORMATION PERTAINING TO THE POSSIBLE CONFLICT AND MAY NOT PARTICIPATE IN ANY DECISION-MAKING PROCESS RELATED TO THE MATTER IN WHICH THERE MAY BE A CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SETS THE SALARY FOR THE EXECUTIVE DIRECTOR, BASED ON RECOMMENDATIONS FROM THE EXECUTIVE COMMITTEE. PERFORMANCE IS EVALUTED. ADDITIONALLY, INFORMATION IS SOUGHT ON SALARY AVERAGES OF NONPROFIT EXECUTIVES IN WESTERN MASSACHUSETTS AND PAY EQUITY FACTORS ARE CONSIDERED WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS IS RESPONSIBLE FOR OVERSIGHT OF THE AUDIT OF THE ORGANIZATION'S FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT. THESE OVERSIGHT PROCESSES HAVE NOT CHANGED DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0144339
IRS990/TotalAssetsEOYAmt0311306
IRS990/TotalAssetsGrp/BOYAmt0144339
IRS990/TotalAssetsGrp/EOYAmt0311306
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0797103
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026202
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100937
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0403210
IRS990/TotalFunctionalExpensesGrp/TotalAmt0530349

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