The Friendship Foundation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To support parents and families who have children with special needs with the belief that every person is precious and capable of love, connection and friendship.
- Income
- $2.3 million
- Spending
- $1.6 million
- Spent on programs
- 62%
- Reserves
- 46.6 months of spending
- Largest source of income
- donations and private grants, 57%
- Employees
- 19
- Volunteers
- 2,500
- Highest pay
- $139,811, managing director
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 88 out of 100. Higher than 75% of charities in its peer group (human services, $1m to $10m).
Reserves
35 of 35Spendable reserves would cover 46.6 months of spending.
Debt
20 of 20It owes 2% of what it owns.
Living within its means
15 of 15Income exceeded spending by 32% of income.
Income trend
10 of 15Income fell 10% on the year before.
Spending floor
8 of 1561% of spending went to programs and raising each dollar of donations cost 5 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 65% of charities in its peer group (human services, $1m to $10m).
Independent board
25 of 257 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending August 31, 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 (1)
- $959,594 spent. THE FRIENDSHIP FOUNDATION PROVIDES A SAFE, ACCEPTING AND INCLUSIVE ENVIRONMENT WHERECHILDREN AND YOUNG ADULTS, AGES 8+, LIVING WITH SPECIAL NEEDS, CAN ENGAGE INACTIVITIES WITH NEURO-TYPICAL PEERS. WE PROVIDE SCHOOL-SANCTIONED FRIENDSHIP CLUBS IN OVER 35 ELEMENTARY, MIDDLE, AND HIGH SCHOOLS AS WELL AS 50+ PROGRAMS AND ACTIVITIES ARE OFFERED EACH MONTH IN THE FOLLOWING CATEGORIES: SPORTS, SOCIAL-EMOTIONAL WELLNESS, ART, MATH, SCIENCE, LIFE-SKILLS, LEADERSHIP, DRAMA, DANCE AND MUSIC, AS WELL AS FIELD-TRIPS, SUMMER CAMPS, THEATRICAL PERFORMANCES AND MORE. THE PEER-TO-PEER MODEL WE USE BUILDS LEADERSHIP, TEAM-BUILDING SKILLS FOR ALL. THE PROGRAMS FOSTER FRIENDSHIP BETWEEN STUDENTS WHO MAY HAVE NEVER CROSSED PATHS. WE BRING TOGETHER A DIVERSE POPULATION OF STUDENTS INTO ONE ORGANIZATION FOR ONE PURPOSE; TO GROW AND LEARN FROM EACH OTHER. WE CELEBRATE EACH PERSON'S UNIQUE ABILITIES AND HELP THEM MEET THEIR FULL POTENTIAL. WE PROVIDE LOW-COST TO FREE PROGRAM OPTIONS SO ALL FAMILIES CAN GIVE THEIR CHILDREN THE OPPORTUNITY TO ENJOY ACTIVITIES NOT READILY AVAILABLE AND THAT LEVEL THE PLAYING FIELD FOR THEM.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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.
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.
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.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2007.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: The Foundation (Houston, TX), EIN 92-0742101. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.