Civic Intelligence

The Friendship Circle of Washington

EIN 91-2173196 • 501(c)3 • Mercer Island, WA

Profile

The Friendship Circle extends respite, inclusion,support and friendship to families, children and teens with special needs and involves them in a full range of social, educational & life skills experiences. this unique formula introduces teen volunteers to children & teens with special needs, both are enriched.

2737 77th Ave SE SuiteMercer Island, WA 98040

www.friendshipcirclewa.org

Siviq Scores

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

Liabilities / Assets

76th percentile

0.43x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

1.15x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

92nd percentile

55%

Faster asset growth than 92% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,143,543

Up $1,827,017 (+55%) from 2023

Liabilities

Up

$2,226,510

Up $1,463,701 (+192%) from 2023

Net Assets

Up

$2,917,033

Up $363,316 (+14%) from 2023

Revenue

Down

$1,939,191

Down $356,074 (-16%) from 2023

Expenses

Up

$1,575,875

Up $104,177 (+7.1%) from 2023

Net Income

Down

$363,316

Down $460,251 (-56%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $18,972Liabilities 2010: $0Net Assets 2010: $18,9722010Assets 2011: $18,993Liabilities 2011: $0Net Assets 2011: $18,9932011Assets 2012: $21,051Liabilities 2012: $0Net Assets 2012: $21,0512012Assets 2013: $22,305Liabilities 2013: $0Net Assets 2013: $22,3052013Assets 2014: $98,324Liabilities 2014: $57,871Net Assets 2014: $40,4532014Assets 2015: $271,950Liabilities 2015: $219,179Net Assets 2015: $52,7712015Assets 2016: $460,969Liabilities 2016: $290,994Net Assets 2016: $169,9752016Assets 2017: $223,734Liabilities 2017: $29,150Net Assets 2017: $194,5842017Assets 2018: $543,229Liabilities 2018: $305,573Net Assets 2018: $237,6562018Assets 2019: $673,969Liabilities 2019: $408,391Net Assets 2019: $265,5782019Assets 2020: $462,575Liabilities 2020: $174,657Net Assets 2020: $287,9182020Assets 2021: $940,561Liabilities 2021: $613,223Net Assets 2021: $327,3382021Assets 2022: $2,575,711Liabilities 2022: $845,561Net Assets 2022: $1,730,1502022Assets 2023: $3,316,526Liabilities 2023: $762,809Net Assets 2023: $2,553,7172023Assets 2024: $5,143,543Liabilities 2024: $2,226,510Net Assets 2024: $2,917,0332024

Highlighted filing

2024

Assets$5,143,543
Liabilities$2,226,510
Net Assets$2,917,033

Operations Trend

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

$3.0M$2.0M$1.0M$0Revenue 2010: $232,626Expenses 2010: $230,961Net Income 2010: $1,6652010Revenue 2011: $298,740Expenses 2011: $297,328Net Income 2011: $1,4122011Revenue 2012: $401,826Expenses 2012: $399,868Net Income 2012: $1,9582012Revenue 2013: $480,271Expenses 2013: $479,017Net Income 2013: $1,2542013Revenue 2014: $530,644Expenses 2014: $512,496Net Income 2014: $18,1482014Revenue 2015: $617,886Expenses 2015: $605,568Net Income 2015: $12,3182015Revenue 2016: $891,813Expenses 2016: $774,609Net Income 2016: $117,2042016Revenue 2017: $893,070Expenses 2017: $868,461Net Income 2017: $24,6092017Revenue 2018: $975,209Expenses 2018: $932,137Net Income 2018: $43,0722018Revenue 2019: $1,008,767Expenses 2019: $980,845Net Income 2019: $27,9222019Revenue 2020: $982,094Expenses 2020: $959,754Net Income 2020: $22,3402020Revenue 2021: $1,038,130Expenses 2021: $998,710Net Income 2021: $39,4202021Revenue 2022: $2,876,147Expenses 2022: $1,473,335Net Income 2022: $1,402,8122022Revenue 2023: $2,295,265Expenses 2023: $1,471,698Net Income 2023: $823,5672023Revenue 2024: $1,939,191Expenses 2024: $1,575,875Net Income 2024: $363,3162024

Highlighted filing

2024

Revenue$1,939,191
Expenses$1,575,875
Net Income$363,316

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.14$2.23$2.92$1.94$1.58$0.36
2023Detailed filing. Detailed filing data is available for this year.$3.32$0.76$2.55$2.30$1.47$0.82
2022Detailed filing. Detailed filing data is available for this year.$2.58$0.85$1.73$2.88$1.47$1.40
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.61$0.33$1.04$1.00$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.17$0.29$0.98$0.96$0.02
2019Summary only. Only limited summary data is available for this year.$0.67$0.41$0.27$1.01$0.98$0.03
2018Summary only. Only limited summary data is available for this year.$0.54$0.31$0.24$0.98$0.93$0.04
2017Summary only. Only limited summary data is available for this year.$0.22$0.03$0.19$0.89$0.87$0.02
2016Summary only. Only limited summary data is available for this year.$0.46$0.29$0.17$0.89$0.77$0.12
2015Summary only. Only limited summary data is available for this year.$0.27$0.22$0.05$0.62$0.61$0.01
2014Summary only. Only limited summary data is available for this year.$0.10$0.06$0.04$0.53$0.51$0.02
2013Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.48$0.48$0.00
2012Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.40$0.40$0.00
2011Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.30$0.30$0.00
2010Summary only. Only limited summary data is available for this year.$0.02$0.00$0.02$0.23$0.23$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 5, 2025
Return Version
2024v5.2
Gross Receipts
$1,939,191
Mission and Program Overview

Mission

The Friendship Circle extends respite, inclusion,support and friendship to families, children and teens with special needs and involves them in a full range of social, educational & life skills experiences. this unique formula introduces teen volunteers to children & teens with special needs, both are enriched.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,553,717$2,917,033▲ $363,316
Investments in Publicly Traded Securities$2,520,444$2,741,704▲ $221,260
Land, Buildings, and Equipment, Net-$1,597,689-
Cash and Non-Interest-Bearing Accounts$796,082$727,702▼ $68,380
Accounts Receivable-$65,091-
Intangible Assets-$11,357-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$3,316,526$5,143,543▲ $1,827,017
Other Assets Total-$0-
Liabilities
Other Liabilities$483,227$2,195,473▲ $1,712,246
Deferred Revenue$279,582--
Accounts Payable and Accrued Expenses-$31,037-
Total Liabilities$762,809$2,226,510▲ $1,463,701
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,553,717$2,917,033▲ $363,316
Total Liabilities and Net Assets / Fund Balance$3,316,526$5,143,543▲ $1,827,017

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,597,689$40,311$1,638,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ania McClearyPresident
Bruce MezistranoBoard Member
Ian CrosbyBoard Member
Micheal ZhovitsBoard Member
Elazar BogomilskyExecutive Director
Elihu RubinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,939,191
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,473,925
Change in Net Assets
$363,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,095,050
Salaries, Compensation, and Employee Benefits$480,825
Total Fundraising Expense$7,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$391,413-$391,413
Payroll Taxes-$89,412-$89,412
Occupancy-$68,095-$68,095
Travel-$49,566-$49,566
Depreciation Depletion-$45,989-$45,989
Office Expenses$41,093--$41,093
Fees for Services Other-$35,017-$35,017
Fees for Services Legal-$13,453-$13,453
Other Expenses$18,141-$7,740$7,740
Fees for Services Accounting-$6,300-$6,300
All Other Expenses-$5,121-$5,121
Insurance-$4,052-$4,052
Total Functional Expenses$859,717$708,418$7,740$1,575,875
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
High Impact Mortgage$1,570,348
Eidl Loan$459,015
Fidelity Mortgage$166,110
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
The Friendship Circle of Washington
EIN
91-2173196
Phone
2062906301
Address
2737 77TH AVE SE SUITE, MERCER ISLAND, WA 98040

Signing Officer

Name
Elazar Bogomilsky
Title
Executive Director
Signed
2025-09-05
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
374

Preparer

Firm
Saul N Friedman & Company
Address
1333 60th Street, Brooklyn, NY 11219
Preparer
Sholom Bogomilsky CPA
Phone
7182321111
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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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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt089412
IRS990/PayrollTaxesGrp/TotalAmt089412
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
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IRS990/ProgSrvcAccomActy2Grp/Desc0QUARTELY SPECIAL EDUCATIONAL SEMINARS AND TRAINING WORKSHOP FOR OVER 550 PARTICIPANTS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0222131
IRS990/ProgSrvcAccomActy3Grp/Desc0Moms Night Out for participating mothers of children with special needs to network in an educational and social environment. Informative and social sib-workshops, for over 100 siblings from families that have children with special needs. Teens on the Go, life skills building for teens with special needs. We publish educational and informational newsletters and distribute it to over 5,000 homes the greater Seattle area four times yearly. A full color Community Inclusion Calendar that is distributed throughout the city. Important focus on educating teens the importance of giving back to the community with hands on experiences.
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IRS990/PYOtherExpensesAmt0953099
IRS990/PYRevenuesLessExpensesAmt0823567
IRS990/PYSalariesCompEmpBnftPaidAmt0518599
IRS990/PYTotalExpensesAmt01471698
IRS990/PYTotalRevenueAmt02295265
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0363316
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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02553717
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02917033
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01939191
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02520444
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01257198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01038130
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0982094
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07737057
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02520444
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01038130
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0982094
IRS990ScheduleA/Total509Grp/TotalAmt07737057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01939191
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02520444
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01257198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01038130
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0982094
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07737057
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01597689
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040311
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01638000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0459015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1166110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21570348
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0EIDL LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FIDELITY MORTGAGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2HIGH IMPACT MORTGAGE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01597689
IRS990ScheduleD/TotalLiabilityAmt02195473
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt05143543
IRS990/TotalAssetsGrp/BOYAmt03316526
IRS990/TotalAssetsGrp/EOYAmt05143543
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IRS990/TotalContributionsAmt01939191
IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0708418
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0859717
IRS990/TotalFunctionalExpensesGrp/TotalAmt01575875
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0762809
IRS990/TotalLiabilitiesEOYAmt02226510
IRS990/TotalLiabilitiesGrp/BOYAmt0762809
IRS990/TotalLiabilitiesGrp/EOYAmt02226510
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02553717
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02917033
IRS990/TotalProgramServiceExpensesAmt0859717
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01939191
IRS990/TotalVolunteersCnt0374
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03316526
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05143543
IRS990/TravelGrp/ManagementAndGeneralAmt049566
IRS990/TravelGrp/TotalAmt049566
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02737 77TH AVE SE SUITE
IRS990/USAddress/CityNm0MERCER ISLAND
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098040
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.FRIENDSHIPCIRCLEWA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELAZAR BOGOMILSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRIENDSHIP CIRCLE OF WASHINGTON
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0912173196
ReturnHeader/Filer/PhoneNum02062906301
ReturnHeader/Filer/USAddress/AddressLine1Txt02737 77TH AVE SE SUITE
ReturnHeader/Filer/USAddress/CityNm0MERCER ISLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098040
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112632255
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Saul N Friedman & Company
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01333 60th Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Brooklyn
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011219
ReturnHeader/PreparerPersonGrp/PhoneNum07182321111
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sholom Bogomilsky CPA
ReturnHeader/ReturnTs02025-09-05T06:29:36-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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