Civic Intelligence

Friends of the Children - Phoenix

EIN 87-4244522 • 501(c)3 • Phoenix, AZ

Profile

Friends of the children - phoenix has a mission of impacting generational change by empowering youth who are facing the greatest obstacles through relationships with profesional mentors - 12+ years, no matter what. 83% of our youth receive a high school diploma or ged, 98% wait to become parents until after their teens, 93% remain free from juvenile justice system involvement, and 92% go on to enroll in post-secondary education, serve our country, or enter the workforce.

4050 E Cotton Center 12Phoenix, AZ 85040

friendsphoenix.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.27x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.22x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

4th percentile

-98%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$128,293

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

5th percentile

-57%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

22%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$475,713

Down $627,457 (-57%) from 2023

Liabilities

Down

$127,162

Down $64,113 (-34%) from 2023

Net Assets

Down

$348,551

Down $563,344 (-62%) from 2023

Revenue

Up

$577,528

Up $102,897 (+22%) from 2023

Expenses

Up

$1,140,872

Up $69,760 (+6.5%) from 2023

Net Income

Up

-$563,344

Up $33,137 (+5.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2022: $1,361,309Liabilities 2022: $33,274Net Assets 2022: $1,328,0352022Assets 2023: $1,103,170Liabilities 2023: $191,275Net Assets 2023: $911,8952023Assets 2024: $475,713Liabilities 2024: $127,162Net Assets 2024: $348,5512024

Highlighted filing

2024

Assets$475,713
Liabilities$127,162
Net Assets$348,551

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2022: $1,751,138Expenses 2022: $423,103Net Income 2022: $1,328,0352022Revenue 2023: $474,631Expenses 2023: $1,071,112Net Income 2023: -$596,4812023Revenue 2024: $577,528Expenses 2024: $1,140,872Net Income 2024: -$563,3442024

Highlighted filing

2024

Revenue$577,528
Expenses$1,140,872
Net Income-$563,344

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2023 to Aug 31, 2024
Signed
Feb 19, 2025
Return Version
2023v6.0
Gross Receipts
$577,528
Mission and Program Overview

Mission

Friends of the children - phoenix has a mission of impacting generational change by empowering youth who are facing the greatest obstacles through relationships with profesional mentors - 12+ years, no matter what. 83% of our youth receive a high school diploma or ged, 98% wait to become parents until after their teens, 93% remain free from juvenile justice system involvement, and 92% go on to enroll in post-secondary education, serve our country, or enter the workforce.

Professional mentorship for youth from kindergarten through high school

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$422,672$0▼ $422,672
Cash and Non-Interest-Bearing Accounts$516,474$385,558▼ $130,916
Prepaid Expenses and Deferred Charges$25,595$9,459▼ $16,136
Land, Buildings, and Equipment, Net$802$573▼ $229
Total Assets$1,103,170$475,713▼ $627,457
Other Assets Total$137,627$80,123▼ $57,504
Liabilities
Other Liabilities$141,505$81,105▼ $60,400
Accounts Payable and Accrued Expenses$49,770$46,057▼ $3,713
Total Liabilities$191,275$127,162▼ $64,113
Net Assets / Fund Balance
Net Assets With Donor Restrictions$592,672$0▼ $592,672
Net Assets Without Donor Restrictions$319,223$348,551▲ $29,328
Total Net Assets Fund Balance$911,895$348,551▼ $563,344
Total Liabilities and Net Assets / Fund Balance$1,103,170$475,713▼ $627,457

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$573$573$1,146
Other Assets Org$80,123--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joy KleinExecutive DirectorFT$116,091$12,202$128,293

Board Members and Trustees

NameTitle
Julie WechslerChair
Sally GnirkVice Chair
Abby WeastBoard Member
Cionte PraterBoard Member
Jenny Holsman TetreaultBoard Member
Keith HunterBoard Member
Letizia BrentanoBoard Member
Lyric NaquinBoard Member
JOE'MAR HOOPERSecretary
Dan Van DenburghTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$577,325
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$203
All Other Contributions
$532,055
Change in Net Assets
$-563,344

Audited Revenue Reconciliation

Revenue per Audited Statements
$577,528
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$577,528
Total Revenue per Form 990
$577,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$700,859
Other Expenses$440,013
Total Fundraising Expense$164,440
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$471,944$39,291$17,926$529,161
Payments to Affiliates$71,615$15,883$12,036$99,534
Fees for Services Other$19,826$14,130$58,765$92,721
Current Officers, Directors, Trustees, and Key Employees$20,489$24,587$36,881$81,957
Occupancy$42,982$20,526-$63,508
Other Employee Benefits$43,256$3,922$467$47,645
Fees for Services Accounting-$44,800-$44,800
Payroll Taxes$34,791$3,996$3,309$42,096
Insurance-$24,941-$24,941
Information Technology$788$13,114$7,591$21,493
Office Expenses$2,160$10,810$8,206$21,176
Advertising-$4,675$10,796$15,471
Travel$890$10,590$1,118$12,598
Other Expenses$2,725$7,079$69$2,725
All Other Expenses$60,088$-66,192$7,276$1,172
Depreciation Depletion-$229-$229
Total Functional Expenses$804,051$172,381$164,440$1,140,872

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,140,872
Total Expenses per Audited Statements$1,140,872
Total Expenses per Form 990$1,140,872
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$81,105
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

Form 990 is reviewed by the executive director and made available to the board of directors for review prior to filing.

Form 990, Part VI, Section B, Line 12C

Members of the board are required to disclose any conflicts on an annual basis

Form 990, Part VI, Section B, Line 15

Compensation for the executive director and officers is reviewed and approved by the board considering appropriate data.

Form 990, Part VI, Section C, Line 18

Forms 1023 and 990 are made available upon request.

Form 990, Part VI, Section C, Line 19

Governing documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Friends of the Children - Phoenix
EIN
87-4244522
Phone
4802614185
Address
4050 E COTTON CENTER 12, PHOENIX, AZ 85040

Signing Officer

Name
Cassie Patris-browne
Title
Executive Director
Phone
6024489857
Signed
2025-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassie Patris-browne
Formed
2022
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
13
Volunteers
15

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Additional Explanations

FROM 990, SECTION XII, LINE 2C:

The process for reviewing financial statements has not changed from prior year.

Financial Statement Notes

PART X, LINE 2:

Management does not believe the organization has taken any uncertain tax positions.

Raw XML AppendixShowing 400 of 446 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/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt0203
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0203
IRS990/OtherRevenueTotalAmt0203
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt017926
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt039291
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0471944
IRS990/OtherSalariesAndWagesGrp/TotalAmt0529161
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt012036
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt015883
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt071615
IRS990/PaymentsToAffiliatesGrp/TotalAmt099534
IRS990/PayrollTaxesGrp/FundraisingAmt03309
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03996
IRS990/PayrollTaxesGrp/ProgramServicesAmt034791
IRS990/PayrollTaxesGrp/TotalAmt042096
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0422672
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025595
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09459
IRS990/PrincipalOfficerNm0CASSIE PATRIS-BROWNE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0473797
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0356404
IRS990/PYOtherRevenueAmt0834
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-596481
IRS990/PYSalariesCompEmpBnftPaidAmt0714708
IRS990/PYTotalExpensesAmt01071112
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0474631
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-563344
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt045270
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0577325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0473797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01751138
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02802260
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0203
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0834
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01037
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt01952394
IRS990ScheduleA/SubstantialContributorsTotAmt0849866
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0577325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0473797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01751138
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02802260
IRS990ScheduleA/TotalSupportAmt02803297
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0573
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0573
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01146
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01140872
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt080123
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt081105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0577528
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT DOES NOT BELIEVE THE ORGANIZATION HAS TAKEN ANY UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0573
IRS990ScheduleD/TotalBookValueOtherAssetsAmt080123
IRS990ScheduleD/TotalExpensesPerForm990Amt01140872
IRS990ScheduleD/TotalLiabilityAmt081105
IRS990ScheduleD/TotalRevenuePerForm990Amt0577528
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0577528
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01140872
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD ARE REQUIRED TO DISCLOSE ANY CONFLICTS ON AN ANNUAL BASIS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OFFICERS IS REVIEWED AND APPROVED BY THE BOARD CONSIDERING APPROPRIATE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORMS 1023 AND 990 ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS FOR REVIEWING FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FROM 990, SECTION XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01103170
IRS990/TotalAssetsEOYAmt0475713
IRS990/TotalAssetsGrp/BOYAmt01103170
IRS990/TotalAssetsGrp/EOYAmt0475713
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0577325
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0164440
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0172381
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0804051
IRS990/TotalFunctionalExpensesGrp/TotalAmt01140872
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0191275
IRS990/TotalLiabilitiesEOYAmt0127162
IRS990/TotalLiabilitiesGrp/BOYAmt0191275
IRS990/TotalLiabilitiesGrp/EOYAmt0127162
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0911895
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0348551
IRS990/TotalOtherCompensationAmt012202
IRS990/TotalProgramServiceExpensesAmt0804051
IRS990/TotalReportableCompFromOrgAmt0116091
IRS990/TotalRevenueGrp/ExclusionAmt0203
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0577528
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01103170

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