Liabilities / Assets
69th percentile
Higher debt load relative to assets than 69% of similar nonprofits.
Fotc - Los Angeles
EIN 82-3166229 • 501(c)3 • Los Angeles, CA
Profile
Friends of the children commits to standing alongside our community's youth as they work to overcome barriers to their success. Each child receives 1:1 support and guidance from a salaried, professional mentor (called a friend), from kindergarten through high school graduation-12 years, no matter what. Friends work collaboratively with high-priority youth and their caregivers to set and achieve individualized goals, as well as advocate for them in the school, child welfare, healthcare, and other systems that impact them.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.32x
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 3.1% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
75th percentile
Faster revenue growth than 75% of similar nonprofits.
Balance Sheet
Assets
Down$2,332,699
Down $256,274 (-9.9%) from 2024
Liabilities
Up$742,722
Up $314,076 (+73%) from 2024
Net Assets
Down$1,589,977
Down $570,350 (-26%) from 2024
Revenue
Up$6,502,397
Up $1,403,927 (+28%) from 2024
Expenses
Up$7,072,747
Up $982,009 (+16%) from 2024
Net Income
Up-$570,350
Up $421,918 (+43%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,332,699
- Liabilities
- $742,722
- Net assets
- $1,589,977
- Revenue
- $6,502,397
- Expenses
- $7,072,747
- Net income
- -$570,350
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2024 to Aug 31, 2025
- Signed
- Feb 9, 2026
- Return Version
- 2024v5.5
- Gross Receipts
- $6,503,297
Mission and Program Overview
Mission
Friends of the children commits to standing alongside our community's youth as they work to overcome barriers to their success. Each child receives 1:1 support and guidance from a salaried, professional mentor (called a friend), from kindergarten through high school graduation-12 years, no matter what. Friends work collaboratively with high-priority youth and their caregivers to set and achieve individualized goals, as well as advocate for them in the school, child welfare, healthcare, and other systems that impact them.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $1,069,996 | $1,323,811 | ▲ $253,815 |
| Savings and Temporary Cash Investments | $137,393 | $347,435 | ▲ $210,042 |
| Cash and Non-Interest-Bearing Accounts | $1,090,372 | $341,369 | ▼ $749,003 |
| Accounts Receivable | $162,005 | $162,005 | → $0 |
| Prepaid Expenses and Deferred Charges | $50,238 | $17,713 | ▼ $32,525 |
| Land, Buildings, and Equipment, Net | $11,980 | $15,090 | ▲ $3,110 |
| Total Assets | $2,588,973 | $2,332,699 | ▼ $256,274 |
| Other Assets Total | $66,989 | $125,276 | ▲ $58,287 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $365,604 | $417,341 | ▲ $51,737 |
| Unsecured Notes Loans Payable | - | $200,000 | - |
| Other Liabilities | $63,042 | $125,381 | ▲ $62,339 |
| Total Liabilities | $428,646 | $742,722 | ▲ $314,076 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,659,297 | $1,144,971 | ▼ $514,326 |
| Net Assets With Donor Restrictions | $501,030 | $445,006 | ▼ $56,024 |
| Total Net Assets Fund Balance | $2,160,327 | $1,589,977 | ▼ $570,350 |
| Total Liabilities and Net Assets / Fund Balance | $2,588,973 | $2,332,699 | ▼ $256,274 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $5,619 | $7,869 | $13,488 |
| Equipment | $9,471 | $3,417 | $12,888 |
| Other Assets Org | $125,276 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jordan Lindsay Das | Executive Director | FT | $198,591 | $6,046 | $204,637 |
| Laura Kay Zachar | Chief Advanement Officer | FT | $153,097 | $9,057 | $162,154 |
| Alan Arce | Chief Program Officer | FT | $122,843 | $5,027 | $127,870 |
| Lora Cofield | Chief Family Engagement of | FT | $119,643 | $3,859 | $123,502 |
Board Members and Trustees
| Name | Title |
|---|---|
| Annie Campbell | Chair |
| Lucas Paul | Vice Chair |
| Arnold Hackett | Director |
| Arthur Calloway | Director |
| Erin Hicks-dawson | Director |
| Kendall Bass | Director |
| Melissa Costello | Director |
| Scott Eddy Marintsch | Director |
| Stephanie Wiggins | Director |
| Kim Tully | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $6,495,843
- Program Service Revenue
- $0
- Investment Income
- $103
- Other Revenue
- $6,451
- All Other Contributions
- $1,708,923
- Change in Net Assets
- $-570,350
Noncash Contribution Practices
- Property subject to holding requirements
- No
- Reviewed unusual noncash gifts
- Yes
- Third parties used for noncash contributions
- No
Noncash Contributions
| Contribution Type | Reported Amount | Valuation Method |
|---|---|---|
| Clothing and Household Goods | $38,299 | Fair Market Value |
| Total Noncash Contributions | $38,299 | - |
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $6,502,397
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $6,502,397
- Total Revenue per Form 990
- $6,502,397
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $5,303,064 |
| Other Expenses | $1,630,083 |
| Total Fundraising Expense | $570,715 |
| Grants and Similar Amounts Paid | $139,600 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $3,748,292 | $199,438 | $194,899 | $4,142,629 |
| Payroll Taxes | $376,066 | $23,110 | $31,046 | $430,222 |
| Current Officers, Directors, Trustees, and Key Employees | $165,061 | $46,527 | $154,911 | $366,499 |
| Other Employee Benefits | $302,193 | $7,640 | $14,110 | $323,943 |
| Fees for Services Management | $145,010 | $63,334 | $114,817 | $323,161 |
| Fees for Services Other | $146,120 | $8,692 | $9,505 | $164,317 |
| Other Expenses | $142,819 | $15,673 | $22,501 | $142,819 |
| Grants to Domestic Orgs | $139,600 | - | - | $139,600 |
| Occupancy | $112,475 | - | - | $112,475 |
| Office Expenses | $48,369 | $5,813 | $16,746 | $70,928 |
| All Other Expenses | $66,233 | $201 | $1,346 | $67,780 |
| Information Technology | $26,194 | $9,749 | $5,113 | $41,056 |
| Pension Plan Contributions | $36,091 | $566 | $3,114 | $39,771 |
| Fees for Services Accounting | - | $16,800 | - | $16,800 |
| Travel | $5,451 | $1,664 | $2,230 | $9,345 |
| Insurance | - | $8,416 | - | $8,416 |
| Depreciation Depletion | $4,382 | $262 | $377 | $5,021 |
| Interest | - | $750 | - | $750 |
| Total Functional Expenses | $6,093,397 | $408,635 | $570,715 | $7,072,747 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $7,072,747 |
| Total Expenses per Audited Statements | $7,072,747 |
| Total Expenses per Form 990 | $7,072,747 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| The Community College Foundation | Los Angeles, CA | 501(c)(3) | Frp (fostering Resiliency Program) Delivery | $130,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $900 |
| Fundraising Gross Income | $900 |
| 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
| Liability | Amount |
|---|---|
| Right of Use Lease Liability | $125,381 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- 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 executive director reviews the 990 prior to filing the tax return. A copy of the approved 990 is provided to all board members prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The members of the board review and sign a conflict of interest policy annually.”
Form 990, Part VI, Section B, Line 15
“The board reviews and approves compensation for the executive director. No adjustments can be made without board approval.”
Form 990, Part VI, Section C, Line 19
“The organization's documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Fotc - Los Angeles
- EIN
- 82-3166229
- Phone
- 2133780704
- Address
- 672 S LAFAYETTE PARK PLACE 33, LOS ANGELES, CA 90057
Signing Officer
- Name
- Jorie Das
- Title
- Executive Director
- Phone
- 2133780704
- Signed
- 2026-02-09
Organization Details
- Principal Officer
- Jorie Das
- Formed
- 2017
- Legal Domicile
- CA
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 67
- Volunteers
- 20