Civic Intelligence

Small Friends Inc

EIN 93-1010632 • 501(c)3 • Portland, OR

Profile

The mission of Small Friends, Inc. is to provide a developmentally appropriate learning environment for three, four and five year old children.

PO Box 19265Portland, OR 97280

smallfriendspreschool.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

8th percentile

-130%

Higher net margin than 8% of similar nonprofits.

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

Top Officer Pay

87th percentile

$15,963

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 69.7% of source-year revenue.

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

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

13th percentile

-66%

Faster revenue growth than 13% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $130,027 (-100%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$0

Down $130,027 (-100%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin8th percentile

Revenue

Down

$22,905

Down $44,237 (-66%) from 2023

Expenses

Down

$52,577

Down $47,957 (-48%) from 2023

Net Income

Up

-$29,672

Up $3,720 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$200K$150K$100K$50K$0Assets 2011: $192,966Liabilities 2011: $0Net Assets 2011: $192,9662011Assets 2012: $165,279Liabilities 2012: $0Net Assets 2012: $165,2792012Assets 2013: $150,021Liabilities 2013: $0Net Assets 2013: $150,0212013Assets 2014: $154,071Liabilities 2014: $0Net Assets 2014: $154,0712014Assets 2015: $152,122Liabilities 2015: $0Net Assets 2015: $152,1222015Assets 2016: $165,739Liabilities 2016: $0Net Assets 2016: $165,7392016Assets 2017: $176,084Liabilities 2017: $0Net Assets 2017: $176,0842017Assets 2018: $176,856Liabilities 2018: $0Net Assets 2018: $176,8562018Assets 2019: $185,066Liabilities 2019: $0Net Assets 2019: $185,0662019Assets 2020: $197,875Liabilities 2020: $0Net Assets 2020: $197,8752020Assets 2021: $190,432Liabilities 2021: $0Net Assets 2021: $190,4322021Assets 2022: $163,556Liabilities 2022: $137Net Assets 2022: $163,4192022Assets 2023: $130,027Net Assets 2023: $130,0272023Assets 2024: $0Net Assets 2024: $02024

Highlighted filing

2024

Assets$0
Liabilities-
Net Assets$0
Open 2024 Filing

Operations Trend

Revenue Growth13th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $199,359Expenses 2011: $214,107Net Income 2011: -$14,7482011Revenue 2012: $181,877Expenses 2012: $209,564Net Income 2012: -$27,6872012Revenue 2013: $178,103Expenses 2013: $193,361Net Income 2013: -$15,2582013Revenue 2014: $178,144Expenses 2014: $174,094Net Income 2014: $4,0502014Revenue 2015: $170,830Expenses 2015: $172,779Net Income 2015: -$1,9492015Revenue 2016: $169,193Expenses 2016: $155,576Net Income 2016: $13,6172016Revenue 2017: $158,252Expenses 2017: $147,907Net Income 2017: $10,3452017Revenue 2018: $164,093Expenses 2018: $163,321Net Income 2018: $7722018Revenue 2019: $160,952Expenses 2019: $152,742Net Income 2019: $8,2102019Revenue 2020: $73,533Expenses 2020: $60,724Net Income 2020: $12,8092020Revenue 2021: $71,440Expenses 2021: $78,883Net Income 2021: -$7,4432021Revenue 2022: $108,185Expenses 2022: $135,198Net Income 2022: -$27,0132022Revenue 2023: $67,142Expenses 2023: $100,534Net Income 2023: -$33,3922023Revenue 2024: $22,905Expenses 2024: $52,577Net Income 2024: -$29,6722024

Highlighted filing

2024

Revenue$22,905
Expenses$52,577
Net Income-$29,672
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$22,905
Expenses
$52,577
Net income
-$29,672
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.23$0.53$0.30
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$1.30$0.67$1.01$0.33
2022Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.63$1.08$1.35$0.27
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.00$1.90$0.71$0.79$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.00$1.98$0.74$0.61$0.13
2019Summary only. Only limited summary data is available for this year.$1.85$0.00$1.85$1.61$1.53$0.08
2018Summary only. Only limited summary data is available for this year.$1.77$0.00$1.77$1.64$1.63$0.01
2017Summary only. Only limited summary data is available for this year.$1.76$0.00$1.76$1.58$1.48$0.10
2016Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$1.69$1.56$0.14
2015Summary only. Only limited summary data is available for this year.$1.52$0.00$1.52$1.71$1.73$0.02
2014Summary only. Only limited summary data is available for this year.$1.54$0.00$1.54$1.78$1.74$0.04
2013Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$1.78$1.93$0.15
2012Summary only. Only limited summary data is available for this year.$1.65$0.00$1.65$1.82$2.10$0.28
2011Summary only. Only limited summary data is available for this year.$1.93$0.00$1.93$1.99$2.14$0.15
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 25, 2023
Return Version
2022v5.0
Gross Receipts
$108,185
Mission and Program Overview

Mission

The mission of Small Friends, Inc. is to provide a developmentally appropriate learning environment for three, four and five year old children.

Program Services

DescriptionGrantsExpenses
Small Friends Inc provided a preschool educational program for approximately 36 three, four and five year old children.-$122,174
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LISA SICKLERDirector/TeachePT$24,959-$24,959
LEE STICKLERDirector-$0--
ANTHONY MERRILLDirector/Office-$0--
Filing and Contact Details

Filer

Filer Name
Small Friends Inc
EIN
93-1010632
Phone
5035504107
Address
PO BOX 19265, PORTLAND, OR 97280

Signing Officer

Name
Lisa Sickler
Title
Director/teache
Signed
2023-04-25
Discuss with paid preparer
Yes

Preparer

Firm
Appel CPA
Address
1225 NW MURRAY RD SUITE 111, PORTLAND, OR 97229
Preparer
David Appel
Phone
5036439000
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $1121”

Other Expenses.1012

“Insurance $3132”

Other Expenses.1

“EQUIPMENT RENTAL $8142”

Other Expenses.2

“School/class supplies $5658”

Other Expenses.3

“Dues & subscriptions $626”

Other Expenses.4

“REPAIRS/MAINTENANCE $600”

Other Expenses.5

“PAYROLL FEES $260”

Other Expenses.6

“BANK CHARGES $68”

Other Assets.1005

“Accounts Receivable - Beginning $-1162 Accounts Receivable - Ending $-1162”

Other Assets.1011

“Prepaid Expenses and Deferred Charges - Beginning $7119 Prepaid Expenses and Deferred Charges - Ending $1560”

Total Liabilities.1

“Payroll Liabilities - Beginning $0 Payroll Liabilities - Ending $137”

Raw XML Appendix163 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LISA SICKLER
IRS990EZ/BooksInCareOfDetail/PhoneNum05035504107
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010024 SW 55TH AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097219
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0184475
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0163158
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0108180
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-27013
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08960
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0190432
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0163556
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0108185
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0190432
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0163419
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0190432
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0163419
IRS990EZ/OccupancyRentUtltsAndMaintAmt030079
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt026.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt024959
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LISA SICKLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LEE STICKLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANTHONY MERRILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR/TEACHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR/OFFICE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt05957
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0398
IRS990EZ/OtherExpensesTotalAmt019607
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0The mission of Small Friends, Inc. is to provide a developmentally appropriate learning environment for three, four and five year old children.
IRS990EZ/PrintingPublicationsPostageAmt059
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Small Friends Inc provided a preschool educational program for approximately 36 three, four and five year old children.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0122174
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt076493
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0137
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0135198
IRS990EZ/TotalProgramServiceExpensesAmt0122174
IRS990EZ/TotalRevenueAmt0108185
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0SMALLFRIENDSPRESCHOOL.COM
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The nondiscriminatory policies are set forth in the advertising material and the informational booklet which is distributed to clients and
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Small Friends Inc does not solicit contributors.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $1121
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Insurance $3132
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT RENTAL $8142
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SCHOOL/CLASS SUPPLIES $5658
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES & SUBSCRIPTIONS $626
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REPAIRS/MAINTENANCE $600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PAYROLL FEES $260
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BANK CHARGES $68
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Accounts Receivable - Beginning $-1162 Accounts Receivable - Ending $-1162
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Prepaid Expenses and Deferred Charges - Beginning $7119 Prepaid Expenses and Deferred Charges - Ending $1560
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Payroll Liabilities - Beginning $0 Payroll Liabilities - Ending $137
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Assets.1005
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Assets.1011
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA SICKLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/TEACHE
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMALL FRIENDS INC
ReturnHeader/Filer/BusinessNameControlTxt0SMAL
ReturnHeader/Filer/EIN0931010632
ReturnHeader/Filer/PhoneNum05035504107
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 19265
ReturnHeader/Filer/USAddress/CityNm0PORTLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097280
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0800010489
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0APPEL CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01225 NW MURRAY RD SUITE 111
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097229
ReturnHeader/PreparerPersonGrp/PhoneNum05036439000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID APPEL
ReturnHeader/ReturnTs02023-04-25T11:10:29-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SICKLER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.