Civic Intelligence

Be a Friend Youth Organization Inc.

EIN 88-3993706 • 501(c)3 • Pottsboro, TX

Pub. 78 Eligible

Profile

To provide assitance through youth sports

PO Box 1667Pottsboro, TX 75076

bafyo.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

37th percentile

-4.1%

Higher net margin than 37% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

38th percentile

-12%

Faster asset growth than 38% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

-9.7%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$62,054

Down $8,698 (-12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$62,054

Down $8,698 (-12%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin37th percentile

Revenue

Down

$210,513

Down $22,505 (-9.7%) from 2023

Expenses

Up

$219,211

Up $33,501 (+18%) from 2023

Net Income

Down

-$8,698

Down $56,006 (-118%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$80K$60K$40K$20K$0Assets 2022: $38,444Liabilities 2022: $15,000Net Assets 2022: $23,4442022Assets 2023: $70,752Liabilities 2023: $0Net Assets 2023: $70,7522023Assets 2024: $62,054Liabilities 2024: $0Net Assets 2024: $62,0542024

Highlighted filing

2024

Assets$62,054
Liabilities$0
Net Assets$62,054
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

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

$300K$200K$100K$0-$100KRevenue 2022: $80,255Expenses 2022: $56,811Net Income 2022: $23,4442022Revenue 2023: $233,018Expenses 2023: $185,710Net Income 2023: $47,3082023Revenue 2024: $210,513Expenses 2024: $219,211Net Income 2024: -$8,6982024

Highlighted filing

2024

Revenue$210,513
Expenses$219,211
Net Income-$8,698
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$62,054
Liabilities
$0
Net assets
$62,054
Revenue
$210,513
Expenses
$219,211
Net income
-$8,698
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.00$0.62$2.11$2.19$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$2.33$1.86$0.47
2022Detailed filing. Detailed filing data is available for this year.$0.38$0.15$0.23$0.80$0.57$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 18, 2025
Return Version
2024v5.2
Gross Receipts
$210,513
Mission and Program Overview

Mission

To provide assitance through youth sports

To provide children resources assistance through sports

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$70,752$62,054▼ $8,698
Rtn Earn Endowment Incm Other Fnds$70,752$62,054▼ $8,698
Total Assets$70,752$62,054▼ $8,698
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$70,752$62,054▼ $8,698
Total Liabilities and Net Assets / Fund Balance$70,752$62,054▼ $8,698
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Phil JohnsonPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$35,491
Program Service Revenue
$175,022
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,491
Change in Net Assets
$-8,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$186,375--$186,375
Advertising$10,418--$10,418
Other Expenses$5,725--$5,725
Insurance$4,628--$4,628
Travel$3,774--$3,774
All Other Expenses$1,479--$1,479
Office Expenses$1,409--$1,409
Total Functional Expenses$219,211$0$0$219,211
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

Part VI Line 11B

“no review was conducted”

Part VI Line 19

“always available to the public”

Filing and Contact Details

Filer

Filer Name
Be a Friend Youth Organization Inc
EIN
88-3993706
In Care Of
% Leslie King
Phone
2144574065
Address
PO Box 1667, Pottsboro, TX 75076

Signing Officer

Name
Leslie King
Title
Interim Treasurer
Phone
2144574065
Signed
2025-11-18

Organization Details

Principal Officer
Leslie King
Formed
2022
Legal Domicile
TX
Voting Board Members
0
Independent Board Members
0
Employees
0
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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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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