Civic Intelligence

Friend Inc Community Services

990 • Fiscal year 2013 • EIN 23-1924643

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

658 D Noble Street19530

(610) 683-7790

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.18x

Higher debt load relative to assets than 81% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

46th percentile

1.1%

Higher net margin than 46% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

93rd percentile

$52,250

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

70th percentile

17%

Faster asset growth than 70% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

40th percentile

-4.4%

Faster revenue growth than 40% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$47,558

Up $6,783 (+17%) from 2012

Net Assets

Up

$38,787

Up $2,539 (+7.0%) from 2012

Liabilities

Up

$8,771

Up $4,244 (+94%) from 2012

Revenue

$223,751

No earlier filing loaded for comparison.

Expenses

Down

$221,212

Down $34,131 (-13%) from 2012

Net Income

$2,539

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2010: $70,107Liabilities 2010: $7,482Net Assets 2010: $62,6252010Assets 2011: $84,174Liabilities 2011: $4,892Net Assets 2011: $79,2822011Assets 2012: $40,775Liabilities 2012: $4,527Net Assets 2012: $36,2482012Assets 2013: $47,558Liabilities 2013: $8,771Net Assets 2013: $38,7872013Assets 2014: $70,129Liabilities 2014: $9,112Net Assets 2014: $61,0172014Assets 2015: $87,933Liabilities 2015: $9,914Net Assets 2015: $78,0192015Assets 2016: $95,698Liabilities 2016: $9,869Net Assets 2016: $85,8292016Assets 2017: $129,512Liabilities 2017: $10,594Net Assets 2017: $118,9182017Assets 2018: $138,219Liabilities 2018: $10,473Net Assets 2018: $127,7462018Assets 2019: $150,886Liabilities 2019: $11,638Net Assets 2019: $139,2482019Assets 2020: $278,358Liabilities 2020: $12,228Net Assets 2020: $266,1302020Assets 2021: $402,506Liabilities 2021: $10,194Net Assets 2021: $392,3122021Assets 2022: $372,815Liabilities 2022: $14,246Net Assets 2022: $358,5692022Assets 2023: $557,417Liabilities 2023: $152,127Net Assets 2023: $405,2902023Assets 2024: $454,828Liabilities 2024: $73,411Net Assets 2024: $381,4172024

Highlighted filing

2013

Assets$47,558
Liabilities$8,771
Net Assets$38,787

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2010: $230,8202010Revenue 2011: $245,009Expenses 2011: $228,352Net Income 2011: $16,6572011Expenses 2012: $255,3432012Revenue 2013: $223,751Expenses 2013: $221,212Net Income 2013: $2,5392013Revenue 2014: $248,116Expenses 2014: $225,886Net Income 2014: $22,2302014Revenue 2015: $256,798Expenses 2015: $239,114Net Income 2015: $17,6842015Revenue 2016: $262,400Expenses 2016: $255,224Net Income 2016: $7,1762016Revenue 2017: $321,575Expenses 2017: $288,696Net Income 2017: $32,8792017Revenue 2018: $295,181Expenses 2018: $283,067Net Income 2018: $12,1142018Revenue 2019: $314,621Expenses 2019: $307,109Net Income 2019: $7,5122019Revenue 2020: $414,244Expenses 2020: $290,273Net Income 2020: $123,9712020Revenue 2021: $470,460Expenses 2021: $346,183Net Income 2021: $124,2772021Revenue 2022: $344,657Expenses 2022: $357,351Net Income 2022: -$12,6942022Revenue 2023: $413,628Expenses 2023: $383,097Net Income 2023: $30,5312023Revenue 2024: $383,203Expenses 2024: $416,053Net Income 2024: -$32,8502024

Highlighted filing

2013

Revenue$223,751
Expenses$221,212
Net Income$2,539
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$266,059
Mission and Program Overview

Mission

Local social service agency serving individuals and families in northeatern berks county.

Multi-service social service agency; information referral; salvation army unit; united way funded individual and family strengthening case management and outreach for those who are at risk of substance abuse, teen pregnancy, school dropout, domestic violence, critical housing needs, hiv/aids, and poverty; northeastern berks food pantry; money management counseling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,542$31,109▲ $10,567
Land, Buildings, and Equipment, Net$3,873$2,376▼ $1,497
Prepaid Expenses and Deferred Charges$3,210$900▼ $2,310
Savings and Temporary Cash Investments$427$427→ $0
Total Assets$40,775$47,558▲ $6,783
Other Assets Total$12,723$12,746▲ $23
Liabilities
Accounts Payable and Accrued Expenses$4,527$8,771▲ $4,244
Total Liabilities$4,527$8,771▲ $4,244
Net Assets / Fund Balance
Unrestricted Net Assets$36,248$38,787▲ $2,539
Total Net Assets Fund Balance$36,248$38,787▲ $2,539
Total Liabilities and Net Assets / Fund Balance$40,775$47,558▲ $6,783

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,376$23,063$25,439
Other Assets Org$12,746--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sandra WiseExecutive DirectorFT$52,250$52,250

Board Members and Trustees

NameTitle
Kathy GreissChair
Barbara CoffinVice Chair
Lisa HenrichSecretary
Modesto FiumeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,371
Program Service Revenue
$0
Investment Income
$23
Other Revenue
$27,357
All Other Contributions
$73,041
Change in Net Assets
$2,539
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$160,784
Other Expenses$60,428
Total Fundraising Expense$9,379
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,826$8,361$2,463$74,650
Current Officers, Directors, Trustees, and Key Employees$44,674$5,852$1,724$52,250
Other Employee Benefits$18,312$2,399$705$21,416
Occupancy$14,950$925$925$16,800
Payroll Taxes$10,660$1,396$412$12,468
Office Expenses$4,278$587$1,010$5,875
Insurance$3,017$205$42$3,264
Fees for Services Accounting-$1,531-$1,531
Depreciation Depletion$1,497--$1,497
Other Expenses$803$133$217$1,153
All Other Expenses-$593-$593
Conferences and Meetings$233$26-$259
Travel$232$13-$245
Advertising--$212$212
Total Functional Expenses$189,073$22,760$9,379$221,212
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$69,665
Fundraising Direct Expenses$42,308
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$17,981$17,981$13,967$4,014
Event 1$17,890$17,890$7,840$10,050
Total Events$69,665$69,665$42,308$27,357
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
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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 11

The board of directors reviews the form 990 before the appropriate officer signs the tax return.

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

Salaries are discussed and approved by the board of directors annually.

Form 990, Part VI, Section C, Line 18

UPON REQUEST

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
23-1924643
Phone
6106837790

Signing Officer

Name
Modesto Fiume
Title
Treasurer
Phone
6106837790
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Modesto Fiume
Formed
1988
Legal Domicile
Pa
Voting Board Members
10
Independent Board Members
0
Employees
4
Volunteers
25

Preparer

Preparer
Edward J Peifer CPA
Phone
6107796000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization accounts for uncertain tax positions relative to unrelated business income, if any, as required. Using that guidance, management has determined that there are no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. Tax years 2010 and forward remain open for examination by the applicable taxing authorities.

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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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IRS990ScheduleA/InvestmentIncomePYPct00.00220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0533
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0280
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0813
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportPY509Pct00.99630
IRS990ScheduleA/PublicSupportTotal509Amt01191101
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0266036
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0211788
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0244803
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0252192
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0216282
IRS990ScheduleA/Total509Grp/TotalAmt01191101
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0266059
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0211901
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0245009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0252934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0217160
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01193063
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/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt012746
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BANK CD'S
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02376
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023063
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025439
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS RELATIVE TO UNRELATED BUSINESS INCOME, IF ANY, AS REQUIRED. USING THAT GUIDANCE, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. TAX YEARS 2010 AND FORWARD REMAIN OPEN FOR EXAMINATION BY THE APPLICABLE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02376
IRS990ScheduleD/TotalBookValueOtherAssetsAmt012746
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt042308
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt017981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt033794
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt069665
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt017981
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt033794
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt069665
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0FOLK FESTIVAL
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt027357
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt020501
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt042308
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt07840
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt013967
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS THE FORM 990 BEFORE THE APPROPRIATE OFFICER SIGNS THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALARIES ARE DISCUSSED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt040775
IRS990/TotalAssetsEOYAmt047558
IRS990/TotalAssetsGrp/BOYAmt040775
IRS990/TotalAssetsGrp/EOYAmt047558
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0196371
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09379
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022760
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0189073
IRS990/TotalFunctionalExpensesGrp/TotalAmt0221212
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04527
IRS990/TotalLiabilitiesEOYAmt08771
IRS990/TotalLiabilitiesGrp/BOYAmt04527
IRS990/TotalLiabilitiesGrp/EOYAmt08771
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt036248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038787
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0189073
IRS990/TotalReportableCompFromOrgAmt052250
IRS990/TotalRevenueGrp/ExclusionAmt027380
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0223751
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt040775
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt047558
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt013
IRS990/TravelGrp/ProgramServicesAmt0232
IRS990/TravelGrp/TotalAmt0245
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt036248
IRS990/UnrestrictedNetAssetsGrp/EOYAmt038787
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine105040 LONG DRIVE
IRS990/USAddress/City0BETHLEHEM
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018020
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.FRIENDINC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MODESTO FIUME
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06106837790
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10FRIEND INC COMMUNITY SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0231924643

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$0.73$3.81$3.83$4.16$0.33
2023Summary only. Only limited summary data is available for this year.$5.57$1.52$4.05$4.14$3.83$0.31
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$0.14$3.59$3.45$3.57$0.13
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.10$3.92$4.70$3.46$1.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.78$0.12$2.66$4.14$2.90$1.24
2019Summary only. Only limited summary data is available for this year.$1.51$0.12$1.39$3.15$3.07$0.08
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.10$1.28$2.95$2.83$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.11$1.19$3.22$2.89$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.10$0.86$2.62$2.55$0.07
2015Summary only. Only limited summary data is available for this year.$0.88$0.10$0.78$2.57$2.39$0.18
2014Summary only. Only limited summary data is available for this year.$0.70$0.09$0.61$2.48$2.26$0.22
2013Detailed filing. Detailed filing data is available for this year.$0.48$0.09$0.39$2.24$2.21$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.05$0.36$2.55
2011Summary only. Only limited summary data is available for this year.$0.84$0.05$0.79$2.45$2.28$0.17
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.07$0.63$2.31