Civic Intelligence

Friends Inc.

990 • Fiscal year 2015 • EIN 63-1190006

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 26, 2016

PO Box 608Huntsville, AL 35804

(256) 880-1672

Siviq Scores

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

Liabilities / Assets

66th percentile

0.02x

Higher debt load relative to assets than 66% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

94th percentile

$55,507

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 37.1% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

60th percentile

7.9%

Faster asset growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

45th percentile

-1.7%

Faster revenue growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$309,044

Up $22,721 (+7.9%) from 2014

Net Assets

Up

$302,699

Up $22,052 (+7.9%) from 2014

Liabilities

Up

$6,345

Up $669 (+12%) from 2014

Revenue

Down

$149,509

Down $2,622 (-1.7%) from 2014

Expenses

Up

$127,457

Up $6,894 (+5.7%) from 2014

Net Income

Down

$22,052

Down $9,516 (-30%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $51,464Liabilities 2010: $2,545Net Assets 2010: $48,9192010Assets 2011: $123,364Liabilities 2011: $6,831Net Assets 2011: $116,5332011Assets 2012: $139,701Liabilities 2012: $4,874Net Assets 2012: $134,8272012Assets 2013: $252,704Liabilities 2013: $4,224Net Assets 2013: $248,4802013Assets 2014: $286,323Liabilities 2014: $5,676Net Assets 2014: $280,6472014Assets 2015: $309,044Liabilities 2015: $6,345Net Assets 2015: $302,6992015Assets 2016: $260,233Liabilities 2016: $2,539Net Assets 2016: $257,6942016Assets 2017: $237,156Liabilities 2017: $6,508Net Assets 2017: $230,6482017Assets 2018: $218,200Liabilities 2018: $6,115Net Assets 2018: $212,0852018Assets 2019: $225,280Liabilities 2019: $4,654Net Assets 2019: $220,6262019Assets 2020: $251,975Liabilities 2020: $7,472Net Assets 2020: $244,5032020Assets 2021: $280,463Liabilities 2021: $2,853Net Assets 2021: $277,6102021Assets 2022: $357,038Liabilities 2022: $1,250Net Assets 2022: $355,7882022Assets 2023: $414,704Liabilities 2023: $1,446Net Assets 2023: $413,2582023Assets 2024: $450,478Liabilities 2024: $3,076Net Assets 2024: $447,4022024

Highlighted filing

2015

Assets$309,044
Liabilities$6,345
Net Assets$302,699

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $57,5482010Expenses 2011: $74,0322011Revenue 2012: $90,774Expenses 2012: $72,480Net Income 2012: $18,2942012Revenue 2013: $204,974Expenses 2013: $91,321Net Income 2013: $113,6532013Revenue 2014: $152,131Expenses 2014: $120,563Net Income 2014: $31,5682014Revenue 2015: $149,509Expenses 2015: $127,457Net Income 2015: $22,0522015Revenue 2016: $97,396Expenses 2016: $142,401Net Income 2016: -$45,0052016Revenue 2017: $110,166Expenses 2017: $137,213Net Income 2017: -$27,0472017Revenue 2018: $116,473Expenses 2018: $135,036Net Income 2018: -$18,5632018Revenue 2019: $134,243Expenses 2019: $125,701Net Income 2019: $8,5422019Revenue 2020: $161,146Expenses 2020: $137,269Net Income 2020: $23,8772020Revenue 2021: $163,852Expenses 2021: $133,583Net Income 2021: $30,2692021Revenue 2022: $211,510Expenses 2022: $133,332Net Income 2022: $78,1782022Revenue 2023: $219,008Expenses 2023: $161,538Net Income 2023: $57,4702023Revenue 2024: $213,024Expenses 2024: $179,686Net Income 2024: $33,3382024

Highlighted filing

2015

Revenue$149,509
Expenses$127,457
Net Income$22,052
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 26, 2016
Return Version
2015v2.1
Gross Receipts
$159,902
Mission and Program Overview

Mission

Provide assistance to people with illness or disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$280,647$302,699▲ $22,052
Savings and Temporary Cash Investments$244,897$259,239▲ $14,342
Land, Buildings, and Equipment, Net$36,385$43,522▲ $7,137
Cash and Non-Interest-Bearing Accounts$3,737$4,293▲ $556
Prepaid Expenses and Deferred Charges$1,304$1,990▲ $686
Total Assets$286,323$309,044▲ $22,721
Liabilities
Accounts Payable and Accrued Expenses$5,676$6,345▲ $669
Total Liabilities$5,676$6,345▲ $669
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,647$302,699▲ $22,052
Total Liabilities and Net Assets / Fund Balance$286,323$309,044▲ $22,721

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,924$38,378-
Equipment$19,598$6,859-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jan BrewerExecutive DirectorPT$55,507$55,507

Board Members and Trustees

NameTitle
Betsy EstopinalPresident
Talitha YokleyVice-president
Carl BartonBoard Member
Chris AllenBoard Member
Don DukemineerBoard Member
Jim DanielBoard Member
Jim VannBoard Member
Lori-ellen HudnallBoard Member
Norm WolsteinBoard Member
Paulette HamblinBoard Member
Sallie EstesBoard Member
Sandy GarveyBoard Member
Shannon SiegelBoard Member
Tiffany NoelBoard Member
Tina GreerSecretary
Greg BurgessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$106,198
Program Service Revenue
$0
Investment Income
$-1,385
Other Revenue
$44,696
All Other Contributions
$105,031
Change in Net Assets
$22,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,355
Other Expenses$35,102
Total Fundraising Expense$12,509
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$44,406$5,551$5,551$55,508
Other Salaries and Wages$24,160$3,020$3,020$30,200
Depreciation Depletion$10,410$1,301$1,301$13,012
Payroll Taxes$5,317$665$665$6,647
Office Expenses$5,291$661$661$6,613
Travel$4,626$578$578$5,782
Insurance$1,369$171$171$1,711
Other Expenses$1,237$0$0$1,237
Fees for Services Accounting$280$35$35$350
Advertising$46$6$6$58
Total Functional Expenses$102,439$12,509$12,509$127,457
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,089
Fundraising Direct Expenses$10,393
Professional Fundraising Fees$0
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
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Friends Inc
EIN
63-1190006
Phone
2568801672
Address
PO BOX 608, HUNTSVILLE, AL 35804

Signing Officer

Name
Jan Brewer
Title
Executive Director
Phone
2568801672
Signed
2016-07-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Brewer
Formed
1998
Legal Domicile
Al
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
85

Preparer

Firm
Mercer & Associates Pc
Address
201 WILLIAMS AVENUE SUITE 280, HUNTSVILLE, AL 35801
Preparer
Jerry Mercer CPA
Phone
2565364318
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 will be drafted to the board prior to issuance

Pt VI, Line 12C

Policy is signed by all board members, staff members, volunteers, or other key stateholders upon commencement of relationship and annually thereafter. Any potential conflicts are reviewed and acted on by the board of directors.

Pt VI, Line 15A

Compensation is approved by the board of directors, with

Pt VI, Line 15B

Comparability data to determine compensation is reasonable. Documentation is maintained of terms and dates of transactions, members who voted on it, comparability data, any conflict of interest by members.

Pt VI, Line 19

Upon request at the home office.

Pt VI, Line 8B

No committees have authority to act for the board.

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IRS990/OtherExpensesGrp/TotalAmt05208
IRS990/OtherExpensesGrp/TotalAmt11131
IRS990/OtherExpensesGrp/TotalAmt21237
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03020
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03020
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt024160
IRS990/OtherSalariesAndWagesGrp/TotalAmt030200
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0665
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0665
IRS990/PayrollTaxesGrp/ProgramServicesAmt05317
IRS990/PayrollTaxesGrp/TotalAmt06647
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01304
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01990
IRS990/PrincipalOfficerNm0JAN BREWER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0118988
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0133
IRS990/PYOtherExpensesAmt032229
IRS990/PYOtherRevenueAmt033010
IRS990/PYRevenuesLessExpensesAmt031568
IRS990/PYSalariesCompEmpBnftPaidAmt088334
IRS990/PYTotalExpensesAmt0120563
IRS990/PYTotalRevenueAmt0152131
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt022052
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0149509
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0280647
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0302699
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0244897
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0259239
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0106198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0118988
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0179556
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt065226
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0115690
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0585658
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0-1385
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0133
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0147
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt090
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0-921
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt044696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt033010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt025271
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt025458
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt025862
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0154297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0-1385
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0147
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt090
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt094
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0-921
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00.00100
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY509Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0739955
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0150894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0151998
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0204827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt090684
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0141552
IRS990ScheduleA/Total509Grp/TotalAmt0739955
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0739034
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019598
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06859
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt026457
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023924
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt038378
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt062302
IRS990ScheduleD/TotalBookValueLandBuildingsAmt043522
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WILL BE DRAFTED TO THE BOARD PRIOR TO ISSUANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY IS SIGNED BY ALL BOARD MEMBERS, STAFF MEMBERS, VOLUNTEERS, OR OTHER KEY STATEHOLDERS UPON COMMENCEMENT OF RELATIONSHIP AND ANNUALLY THEREAFTER. ANY POTENTIAL CONFLICTS ARE REVIEWED AND ACTED ON BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS, WITH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPARABILITY DATA TO DETERMINE COMPENSATION IS REASONABLE. DOCUMENTATION IS MAINTAINED OF TERMS AND DATES OF TRANSACTIONS, MEMBERS WHO VOTED ON IT, COMPARABILITY DATA, ANY CONFLICT OF INTEREST BY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST AT THE HOME OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO COMMITTEES HAVE AUTHORITY TO ACT FOR THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0286323
IRS990/TotalAssetsEOYAmt0309044
IRS990/TotalAssetsGrp/BOYAmt0286323
IRS990/TotalAssetsGrp/EOYAmt0309044
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0106198
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012509
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012509
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0102439
IRS990/TotalFunctionalExpensesGrp/TotalAmt0127457

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.50$0.03$4.47$2.13$1.80$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.15$0.01$4.13$2.19$1.62$0.57
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.57$0.01$3.56$2.12$1.33$0.78
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.80$0.03$2.78$1.64$1.34$0.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.52$0.07$2.45$1.61$1.37$0.24
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$0.05$2.21$1.34$1.26$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.06$2.12$1.16$1.35$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.37$0.07$2.31$1.10$1.37$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.03$2.58$0.97$1.42$0.45
2015Detailed filing. Detailed filing data is available for this year.$3.09$0.06$3.03$1.50$1.27$0.22
2014Detailed filing. Detailed filing data is available for this year.$2.86$0.06$2.81$1.52$1.21$0.32
2013Detailed filing. Detailed filing data is available for this year.$2.53$0.04$2.48$2.05$0.91$1.14
2012Summary only. Only limited summary data is available for this year.$1.40$0.05$1.35$0.91$0.72$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.07$1.17$0.74
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.51$0.03$0.49$0.58