Civic Intelligence

Small Friends Inc

990EZ • Fiscal year 2024 • EIN 93-1010632

Aug 01, 2023 to Jul 31, 2024 • Filed on Nov 22, 2024

Organization ProfileSMALLFRIENDSPRESCHOOL.COM
PO Box 19265Portland, OR 97280

(503) 550-4107

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2024

Net Margin

5th percentile

-130%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

84th percentile

$15,963

Higher top officer pay than 84% of similar nonprofits.

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

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

Asset Growth

3rd percentile

-100%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

7th percentile

-66%

Faster revenue growth than 7% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

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

Net Assets

Down

$0

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

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin5th 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

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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 Growth7th percentile

Revenue, expenses, and net income across loaded years, with this 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
Jump To
Filing Snapshot
Filing Period
Aug 1, 2023 to Jul 31, 2024
Signed
Nov 22, 2024
Return Version
2023v5.1
Gross Receipts
$22,905
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.-$44,803
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LISA SICKLERDirector/TeachePT$15,963-$15,963
LEE SICKLERDirector-$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
2024-11-22
Discuss with paid preparer
Yes

Preparer

Firm
Appel Accounting & Tax Group LLC
Address
1225 NW Murray Rd Suite 111, Portland, OR 97229
Preparer
Julia Timakhovich
Phone
5036439000
Supplemental Narrative

Additional Explanations

Other Expenses.1012

“Insurance $343”

Other Expenses.1

“EQUIPMENT RENTAL $4728”

Other Expenses.2

“School/class supplies $2216”

Other Expenses.3

“PAYROLL FEES $1909”

Other Expenses.4

“Dues & subscriptions $780”

Other Expenses.5

“OR TAXES PAID $103”

Other Expenses.6

“BANK CHARGES $64”

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/BOYAmt0130027
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt022893
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-29672
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06929
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/FinalReturnInd0X
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0130027
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt022905
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0130027
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0130027
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt026.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt015963
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LISA SICKLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LEE SICKLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ANTHONY MERRILL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR/TEACHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR/OFFICE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0true
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt0-100355
IRS990EZ/OtherExpensesTotalAmt010143
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/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Small Friends Inc provided a preschool educational program for approximately 36 three, four and five year old children.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt044803
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt035505
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0true
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0OR
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt052577
IRS990EZ/TotalProgramServiceExpensesAmt044803
IRS990EZ/TotalRevenueAmt022905
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
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/AttorneyGeneralNotifiedInd0true
IRS990ScheduleN/BondLiabilitiesDischargedInd0false
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02024-06-27
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0930502822
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0100355
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt05415 SW WESTGATE DR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0PORTLAND
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OR
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd097221
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Insurance $343
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EQUIPMENT RENTAL $4728
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SCHOOL/CLASS SUPPLIES $2216
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL FEES $1909
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DUES & SUBSCRIPTIONS $780
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OR TAXES PAID $103
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK CHARGES $64
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.6
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA SICKLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/TEACHE
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-22
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/PreparerFirmEIN0933329034
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Appel Accounting & Tax Group LLC
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/PreparerPersonNm0JULIA TIMAKHOVICH
ReturnHeader/ReturnTs02024-11-22T12:08:00-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-07-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$0
Liabilities
-
Net assets
$0
Revenue
$22,905
Expenses
$52,577
Net income
-$29,672
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$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