Civic Intelligence

Friends Inc.

990 • Fiscal year 2018 • EIN 63-1190006

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 11, 2019

PO Box 608Huntsville, AL 35804

(256) 534-4079

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

19th percentile

-16%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

94th percentile

$57,500

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 49.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

32nd percentile

-8.0%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

5.7%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$218,200

Down $18,956 (-8.0%) from 2017

Net Assets

Down

$212,085

Down $18,563 (-8.0%) from 2017

Liabilities

Down

$6,115

Down $393 (-6.0%) from 2017

Revenue

Up

$116,473

Up $6,307 (+5.7%) from 2017

Expenses

Down

$135,036

Down $2,177 (-1.6%) from 2017

Net Income

Up

-$18,563

Up $8,484 (+31%) from 2017

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

2018

Assets$218,200
Liabilities$6,115
Net Assets$212,085

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

2018

Revenue$116,473
Expenses$135,036
Net Income-$18,563
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 11, 2019
Return Version
2018v3.1
Gross Receipts
$128,239
Mission and Program Overview

Mission

Provide assistance to people with illness or disabilities

It is our mission to provide volunteer support to patients with serious illnesses or disabilities enabling them to maintain their independence through caring volunteers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$230,648$212,085▼ $18,563
Savings and Temporary Cash Investments$202,350$199,029▼ $3,321
Land, Buildings, and Equipment, Net$20,069$10,607▼ $9,462
Cash and Non-Interest-Bearing Accounts$12,327$6,154▼ $6,173
Prepaid Expenses and Deferred Charges$2,410$2,410→ $0
Total Assets$237,156$218,200▼ $18,956
Liabilities
Accounts Payable and Accrued Expenses$6,508$6,115▼ $393
Total Liabilities$6,508$6,115▼ $393
Net Assets / Fund Balance
Total Net Assets Fund Balance$230,648$212,085▼ $18,563
Total Liabilities and Net Assets / Fund Balance$237,156$218,200▼ $18,956

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$133$62,169-
Equipment$10,474$15,983-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jan BrewerExecutive DirectorPT$57,500$57,500

Board Members and Trustees

NameTitle
Chris AllenPresident
Debbie ChandlerVice-president
Jan HowleBoard Member
Kavitha HichkadBoard Member
Reba HoldsambeckBoard Member
Rusty StilesBoard Member
Shari PoteatBoard Member
Tiffany NoelBoard Member
Jean LouxSecretary
Greg BurgessTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,472
Program Service Revenue
$0
Investment Income
$680
Other Revenue
$51,321
All Other Contributions
$64,472
Change in Net Assets
$-18,563

Audited Revenue Reconciliation

Revenue per Audited Statements
$116,473
Total Revenue per Audited Statements
$116,473
Total Revenue per Form 990
$116,473
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$95,486
Other Expenses$39,550
Total Fundraising Expense$13,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,000$5,750$5,750$57,500
Other Salaries and Wages$24,960$3,120$3,120$31,200
Office Expenses$9,223$1,153$1,153$11,529
Depreciation Depletion$7,570$946$946$9,462
Occupancy$5,520$690$690$6,900
Payroll Taxes$5,428$679$679$6,786
Insurance$4,720$590$590$5,900
Travel$690$86$86$862
Other Expenses$542$0$0$542
Total Functional Expenses$108,187$13,425$13,424$135,036

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$135,036
Total Expenses per Audited Statements$135,036
Total Expenses per Form 990$135,036
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$63,087
Fundraising Direct Expenses$11,766
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
2565344079
Address
PO BOX 608, HUNTSVILLE, AL 35804

Signing Officer

Name
Jan Brewer
Title
Executive Director
Phone
2565344079
Signed
2019-06-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jan Brewer
Formed
1998
Legal Domicile
Al
Voting Board Members
12
Independent Board Members
12
Employees
2
Volunteers
95

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/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0116473
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0230648
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0212085
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0202350
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0199029
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt064472
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt058535
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt065811
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0106198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0118988
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0414004
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0680
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0673
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01148
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0133
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02634
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt051321
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt050958
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt030437
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt044696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt033010
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0210422
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0680
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0673
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01148
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02634
IRS990ScheduleA/InvestmentIncomeCYPct00.00420
IRS990ScheduleA/InvestmentIncomePYPct00.00290
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99580
IRS990ScheduleA/PublicSupportPY509Pct00.99710
IRS990ScheduleA/PublicSupportTotal509Amt0624426
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0115793
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0109493
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt096248
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0150894
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0151998
IRS990ScheduleA/Total509Grp/TotalAmt0624426
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0627060
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt010474
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015983
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt026457
IRS990ScheduleD/ExpensesSubtotalAmt0135036
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0133
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt062169
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt062302
IRS990ScheduleD/RevenueSubtotalAmt0116473
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010607
IRS990ScheduleD/TotalExpensesPerForm990Amt0135036
IRS990ScheduleD/TotalRevenuePerForm990Amt0116473
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0116473
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0135036
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/TotalAssetsBOYAmt0237156
IRS990/TotalAssetsEOYAmt0218200
IRS990/TotalAssetsGrp/BOYAmt0237156
IRS990/TotalAssetsGrp/EOYAmt0218200
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt064472
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013424
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013425
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108187
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135036
IRS990/TotalGrossUBIAmt051321
IRS990/TotalLiabilitiesBOYAmt06508
IRS990/TotalLiabilitiesEOYAmt06115
IRS990/TotalLiabilitiesGrp/BOYAmt06508
IRS990/TotalLiabilitiesGrp/EOYAmt06115
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0230648
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0212085
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0108187
IRS990/TotalReportableCompFromOrgAmt057500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0680
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0116473
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt051321
IRS990/TotalVolunteersCnt095
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0237156
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0218200
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt086
IRS990/TravelGrp/ManagementAndGeneralAmt086
IRS990/TravelGrp/ProgramServicesAmt0690
IRS990/TravelGrp/TotalAmt0862
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 608
IRS990/USAddress/CityNm0HUNTSVILLE
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035804
IRS990/VotingMembersGoverningBodyCnt012

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2018Detailed filing. Detailed filing data is available for this year.$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
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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