Civic Intelligence

Friendly Center Inc.

990 • Fiscal year 2023 • EIN 34-4428217

Jul 01, 2022 to Jun 30, 2023 • Filed on Dec 18, 2023

1324 N SuperiorToledo, OH 43604

(419) 243-1289

Siviq Scores

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

Liabilities / Assets

95th percentile

1.02x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

0.40x

Higher debt load relative to revenue than 91% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

28th percentile

-9.4%

Higher net margin than 28% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

40th percentile

-4.0%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-22%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$30,569

Down $1,287 (-4.0%) from 2022

Net Assets

Down

-$760

Down $6,520 (-113%) from 2022

Liabilities

Up

$31,329

Up $5,233 (+20%) from 2022

Revenue

Down

$77,652

Down $22,260 (-22%) from 2022

Expenses

Down

$84,987

Down $15,874 (-16%) from 2022

Net Income

Down

-$7,335

Down $6,386 (-673%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $825,518Liabilities 2010: $27,845Net Assets 2010: $797,6732010Assets 2011: $774,164Liabilities 2011: $22,809Net Assets 2011: $751,3552011Assets 2012: $701,164Liabilities 2012: $49,369Net Assets 2012: $651,7952012Assets 2013: $591,795Liabilities 2013: $58,389Net Assets 2013: $533,4062013Assets 2014: $673,690Liabilities 2014: $69,824Net Assets 2014: $603,8662014Assets 2015: $223,226Liabilities 2015: $29,315Net Assets 2015: $193,9112015Assets 2019: $50,723Liabilities 2019: $26,439Net Assets 2019: $24,2842019Assets 2020: $45,441Liabilities 2020: $27,671Net Assets 2020: $17,7702020Assets 2021: $35,455Liabilities 2021: $28,746Net Assets 2021: $6,7092021Assets 2022: $31,856Liabilities 2022: $26,096Net Assets 2022: $5,7602022Assets 2023: $30,569Liabilities 2023: $31,329Net Assets 2023: -$7602023

Highlighted filing

2023

Assets$30,569
Liabilities$31,329
Net Assets-$760

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $608,0902010Expenses 2011: $439,1382011Expenses 2012: $374,7222012Expenses 2013: $416,2292013Revenue 2014: $566,855Expenses 2014: $496,395Net Income 2014: $70,4602014Revenue 2015: $348,677Expenses 2015: $518,585Net Income 2015: -$169,9082015Revenue 2019: $91,451Expenses 2019: $102,393Net Income 2019: -$10,9422019Revenue 2020: $113,872Expenses 2020: $120,386Net Income 2020: -$6,5142020Revenue 2021: $95,754Expenses 2021: $106,815Net Income 2021: -$11,0612021Revenue 2022: $99,912Expenses 2022: $100,861Net Income 2022: -$9492022Revenue 2023: $77,652Expenses 2023: $84,987Net Income 2023: -$7,3352023

Highlighted filing

2023

Revenue$77,652
Expenses$84,987
Net Income-$7,335
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Dec 18, 2023
Return Version
2022v5.0
Gross Receipts
$78,643
Mission and Program Overview

Mission

The friendly center is a faith based community center committed to its neighbors. We provide the resources to assist neighborhood families and individuals with opportunities to grow and empower themselves to achieve their personal goals.

Nonprofit organization devoted to empowering neighborhoods with resources to transform their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$23,780$20,604▼ $3,176
Investments Other Securities$6,948$9,965▲ $3,017
Cash and Non-Interest-Bearing Accounts$1,128--
Total Assets$31,856$30,569▼ $1,287
Liabilities
Accounts Payable and Accrued Expenses$21,333$19,257▼ $2,076
Other Liabilities$4,763$12,072▲ $7,309
Total Liabilities$26,096$31,329▲ $5,233
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,760$-760▼ $6,520
Total Net Assets Fund Balance$5,760$-760▼ $6,520
Total Liabilities and Net Assets / Fund Balance$31,856$30,569▼ $1,287

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$972$131,450$132,422
Other Land Buildings-$42,002$42,002
Land$15,000-$15,000
Leasehold Improvements$4,632$396,552-
Other Securities$9,965--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$10,566$50▲ $16-$10,312
Compensation and Service Providers

Board Members and Trustees

NameTitle
John IrwinBoard Member
Terry RobideauActing Direc
Vickie BarnesDistrict Pre
Rev Amy HainesDistrict Sup
Janis KleineInterim Pres
Rev Scott OckePast Dist. S
Revenue and Support

Revenue Composition

Contributions and Grants
$63,679
Program Service Revenue
$0
Investment Income
$440
Other Revenue
$13,533
All Other Contributions
$63,039
Change in Net Assets
$-7,335
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,718
Salaries, Compensation, and Employee Benefits$35,269
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$35,201--$35,201
Other Salaries and Wages$31,752--$31,752
Insurance$2,162$1,189-$3,351
Depreciation Depletion$3,176--$3,176
Payroll Taxes$2,939--$2,939
Fees for Services Accounting-$2,270-$2,270
Fees for Services Other$1,469--$1,469
Office Expenses$823--$823
Travel$820--$820
Pension Plan Contributions$578--$578
Fees for Service Investment Mgmnt Fees-$183-$183
Other Expenses$87--$87
Total Functional Expenses$81,345$3,642$0$84,987
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,731
Fundraising Direct Expenses$350
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$12,072
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

PROVIDED WHEN REQUESTED.

Filing and Contact Details

Filer

Filer Name
Friendly Center Inc
EIN
34-4428217
Phone
4192431289
Address
1324 N SUPERIOR, TOLEDO, OH 43604

Signing Officer

Name
Terry Robideau
Title
Acting Director
Phone
4192431289
Signed
2023-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janis Kleine
Formed
1972
Voting Board Members
5
Independent Board Members
4
Employees
1

Preparer

Firm
Tucker Kissling & Associates Inc
Address
350 S REYNOLDS RD, TOLEDO, OH 43615
Preparer
Melanie M Komon CPA
Phone
4195379844
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The friendly center is a faith based community center committed to its neighbors. We provide the resources to assist neighborhood families and individuals with opportunities to grow and empower themselves to achieve their personal goals.

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

Help distribute food to needy area residents

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FRIENDLY CENTER IS A FAITH BASED COMMUNITY CENTER COMMITTED TO ITS NEIGHBORS. WE PROVIDE THE RESOURCES TO ASSIST NEIGHBORHOOD FAMILIES AND INDIVIDUALS WITH OPPORTUNITIES TO GROW AND EMPOWER THEMSELVES TO ACHIEVE THEIR PERSONAL GOALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HELP DISTRIBUTE FOOD TO NEEDY AREA RESIDENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDED WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsEOYAmt030569
IRS990/TotalAssetsGrp/BOYAmt031856
IRS990/TotalAssetsGrp/EOYAmt030569
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IRS990/TotalContributionsAmt063679
IRS990/TotalEmployeeCnt01
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt081345
IRS990/TotalFunctionalExpensesGrp/TotalAmt084987
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026096
IRS990/TotalLiabilitiesEOYAmt031329
IRS990/TotalLiabilitiesGrp/BOYAmt026096
IRS990/TotalLiabilitiesGrp/EOYAmt031329
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-760
IRS990/TotalOtherProgSrvcExpenseAmt081345
IRS990/TotalProgramServiceExpensesAmt081345
IRS990/TotalRevenueGrp/ExclusionAmt010381
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03592
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt077652
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt031856
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt030569
IRS990/TravelGrp/ProgramServicesAmt0820
IRS990/TravelGrp/TotalAmt0820
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt01324 N SUPERIOR ST
IRS990/USAddress/CityNm0TOLEDO
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043604
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRY ROBIDEAU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ACTING DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04192431289
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDLY CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0344428217
ReturnHeader/Filer/PhoneNum04192431289
ReturnHeader/Filer/USAddress/AddressLine1Txt01324 N SUPERIOR
ReturnHeader/Filer/USAddress/CityNm0TOLEDO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043604
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341088384
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TUCKER KISSLING & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0350 S REYNOLDS RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOLEDO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043615
ReturnHeader/PreparerPersonGrp/PhoneNum04195379844
ReturnHeader/PreparerPersonGrp/PreparationDt02023-12-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MELANIE M KOMON CPA
ReturnHeader/ReturnTs02023-12-22T11:58:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0TERRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ROBIDEAU
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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