Civic Intelligence

Be a Friend

EIN 83-2310270 • 501(c)3 • Brooklyn, NY

Pub. 78 Eligible990-N CoverageNTEE T30

Profile

Provide emotional and material support of orphaned and other underprivileged individuals by providing for social- recreational programs, counseling and other needs, and providing grants to other organizations that work to promote these purposes.

1171 E 19th StreetBrooklyn, NY 11230

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE T30 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE T30 • <$500k nonprofits • Source year 2024

Net Margin

53rd percentile

5.8%

Higher net margin than 53% of similar nonprofits.

NTEE T30 • <$500k nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$0

Higher top officer pay than 93% of similar nonprofits.

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

NTEE T30 • <$500k nonprofits • Source year 2024

Asset Growth

96th percentile

609%

Faster asset growth than 96% of similar nonprofits.

NTEE T30 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

77th percentile

43%

Faster revenue growth than 77% of similar nonprofits.

NTEE T30 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$16,427

Up $14,111 (+609%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$16,427

Up $14,111 (+609%) from 2023

Operations
Liabilities / Revenue73rd percentileNet Margin53rd percentile

Revenue

Up

$242,308

Up $72,534 (+43%) from 2023

Expenses

Up

$228,197

Up $50,000 (+28%) from 2023

Net Income

Up

$14,111

Up $22,534 (+268%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$20K$15K$10K$5.0K$0Assets 2022: $10,739Liabilities 2022: $0Net Assets 2022: $10,7392022Assets 2023: $2,316Liabilities 2023: $0Net Assets 2023: $2,3162023Assets 2024: $16,427Liabilities 2024: $0Net Assets 2024: $16,4272024

Highlighted filing

2024

Assets$16,427
Liabilities$0
Net Assets$16,427
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2022: $88,842Expenses 2022: $84,607Net Income 2022: $4,2352022Revenue 2023: $169,774Expenses 2023: $178,197Net Income 2023: -$8,4232023Revenue 2024: $242,308Expenses 2024: $228,197Net Income 2024: $14,1112024

Highlighted filing

2024

Revenue$242,308
Expenses$228,197
Net Income$14,111
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,427
Liabilities
$0
Net assets
$16,427
Revenue
$242,308
Expenses
$228,197
Net income
$14,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$2.42$2.28$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$1.70$1.78$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.11$0.00$0.11$0.89$0.85$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 4, 2025
Return Version
2024v5.0
Gross Receipts
$242,308
Mission and Program Overview

Mission

Provide emotional and material support of orphaned and other underprivileged individuals by providing for social- recreational programs, counseling and other needs, and providing grants to other organizations that work to promote these purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,316$16,427▲ $14,111
Total Assets$2,316$16,427▲ $14,111
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,316$16,427▲ $14,111
Total Net Assets Fund Balance$2,316$16,427▲ $14,111
Total Liabilities and Net Assets / Fund Balance$2,316$16,427▲ $14,111
Compensation and Service Providers
Top Officer Pay93rd percentile

Board Members and Trustees

NameTitle
David GlickPresident
Abraham CohenSecretary
Yonatan ShtouberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$242,308
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$242,308
Change in Net Assets
$14,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$215,223
Other Expenses$12,974
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$215,223--$215,223
All Other Expenses-$1,136-$1,136
Other Expenses-$1,063-$1,063
Total Functional Expenses$215,223$12,974$0$228,197
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
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
Yes
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

“The governing body reviews the forms and verifies the data on the form”

Form 990, Page 6, Part VI, Line 12C

“All directors, officers, and employees are required to disclose any potential conflicts of interest. Failure to disclose a potential conflict of interest or engaging in a practice determined to be a conflict of interest may result in disciplinary action up to and including termination.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Be a Friend Corp
EIN
83-2310270
Phone
8885282677
Address
1171 E 19TH STREET, BROOKLYN, NY 11230

Signing Officer

Name
David Glick
Title
President
Phone
8885282677
Signed
2025-02-04

Organization Details

Principal Officer
David Glick
Formed
2021
Voting Board Members
2
Independent Board Members
2
Employees
0

Preparer

Firm
Jacob Lichter
Address
317 S LITTLE TOR RD, NEW CITY, NY 10956
Preparer
Jacob Lichter
Phone
8452909701
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Provide emotional and material support of orphaned and other underprivileged individuals by providing for social- recreational programs, counseling and other needs, and providing grants to other organizations that work to promote these purposes.”

Raw XML Appendix258 raw XML fields

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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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02021
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IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantAmt0215223
IRS990/GrantsToIndividualsInd0false
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IRS990/IRPDocumentCnt00
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IRS990/NondeductibleContributionsInd0false
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IRS990/OrganizationFollowsFASB117Ind0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BODY REVIEWS THE FORMS AND VERIFIES THE DATA ON THE FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS, OFFICERS, AND EMPLOYEES ARE REQUIRED TO DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. FAILURE TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST OR ENGAGING IN A PRACTICE DETERMINED TO BE A CONFLICT OF INTEREST MAY RESULT IN DISCIPLINARY ACTION UP TO AND INCLUDING TERMINATION.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum08885282677
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-04
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ReturnHeader/Filer/PhoneNum08885282677
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ReturnHeader/PreparerPersonGrp/PhoneNum08452909701
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACOB LICHTER
ReturnHeader/ReturnTs02025-02-14T09:54:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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