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Friendship Childrens Center Inc

EIN 16-0743027 · Rochester, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Non-denominational, not-for-profit organization, which provides a wide range of family, and child support services to an economically and culturally diverse population of families in the greater Rochester area. (Continued on Schedule O)Aware of the continuing changing needs of families, services are designed to strengthen and supplement family life through age-appropriate educational, emotional, social and physical experiences in a nurturing environment. Highest quality of care is assured through access to community services, continued professional growth of staff and the initiation of new experiences for children and families. Friendship has been providing care for children for over 90 years.

Income
$1.6 million
Spending
$1.3 million
Spent on programs
78%
Reserves
15.7 months of spending
Largest source of income
fees for its services, 86%
Employees
47
Volunteers
36
Highest pay
$109,742, executive director

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 100 out of 100. Higher than 91% of charities in its peer group (education, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 15.7 months of spending.

  • Debt

    20 of 20

    It owes 3% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 16% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    15 of 15

    78% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 74% of charities in its peer group (education, $1m to $10m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (2)
  1. $246,007 spent. Daycare - Friendship Children's Center provides education to young children about themselves and the world around them while kindling their curiosity and strengthening their desire to learn. This is done in a nurturing environment that recognizes both the value and uniqueness of each child and how they learn. Approximately 62 children attended through a DSS subsidy - Friendship provides a home away from home for these children while their parents are at work. Families and children have been with Friendship for many years based on the uniqueness of our "community center".
  2. $803,615 spent. EPK/UPK - Learning begins with active interaction between the child and his or her environment. In Friendship's program, this often takes the form of play, a natural behavior of children. Friendship recognizes play- dynamic, creative and constructive activity - as one of the most profound means available to children for constructing and reconstructing, formatting and reformatting knowledge. We adopted the RCSD as a partner in collaboration on a curriculum adapted to the young child. The curriculum helps children by giving them a reliable and dependable structure to their day, a social emotional component and a curriculum that is appropriate for early learners. (Continued on Schedule O)27 Expanded Pre-Kindergarten (EPK) children attended and received a RCSD educational program. EPK is defined as any child who lives in the city of Rochester and is 3 before Dec. 1st of the school year. These children receive a free Pre-Kindergarten program paid for with funds from the RCSD. 36 Universal Pre-Kindergarten (UPK) children attended and received a RCSD educational program. UPK is defined as any child who lives in the city of Rochester and is 4 by Dec. 1st of the school year. The curriculum is designed to prepare children for Kindergarten.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since August 1958.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

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