Friendship Center Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Raising each dollar of donations cost 743 cents.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
THE FRIENDSHIP CENTER IS A NON-PROFIT CORPORATION FOR THE PURPOSE OF ALLOWING CHILDREN AGES 2 1/2 TO 6 THE OPPORTUNITY TO BE CARED FOR IN A SAFE, SECURE, AND CHRISTIAN ENVIRONMENT WHICH OFFERS OPPORTUNITIES TO PROMOTE THE GROWTH OF THE WHOLE CHILD - PHYSICALLY, SOCIALLY, EMOTIONALLY, INTELLECTUALLY, AND SPIRITUALLY. OPPORTUNITIES WILL BE OFFERED FOR INTERACTING WITH RETIRED MEN AND WOMEN THROUGH SPECIAL INTERGENERATIONAL PROGRAMS.
- Income
- $619,068
- Spending
- $689,076
- Spent on programs
- 78%
- Reserves
- 2.6 months of spending
- Largest source of income
- fees for its services, 98%
- Employees
- 29
- Volunteers
- 27
- Highest pay
- $94,974, 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
Weak: 39 out of 100.
Reserves
10 of 35Spendable reserves would cover 2.6 months of spending.
Debt
10 of 20It owes 46% of what it owns.
Living within its means
4 of 15Spending exceeded income by 11% of income.
Income trend
15 of 15Income rose 4% on the year before.
Spending floor
0 of 1578% of spending went to programs and raising each dollar of donations cost 743 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
Good: 76 out of 100.
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no 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
6 of 15Its accounts were not audited or reviewed 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 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 (1)
- $535,897 spent. THE FRIENDSHIP CENTER IS AN INTERGENERATIONAL CHILD CARE FACILITY THAT INCORPORATES SENIOR CITIZENS FROM HEATH VILLAGE, AN ADJACENT RETIREMENT COMMUNITY, INTO ITS CHILD CARE PROGRAMS. SENIOR VOLUNTEERS ASSIST THE CENTER'S PROFESSIONAL STAFF BY TEACHING FOREIGN LANGUAGES, CONDUCTING NATURE WALKS, PROVIDING MUSICAL ACCOMPANIMENT, READING STORIES, AND SUPERVISING CRAFT AND WOODWORKING PROJECTS. CHILDREN ALSO INTERACT WITH SENIORS THROUGH A PEN PAL PROGRAM, AT SPECIAL EVENTS AND AT HOLIDAY CELEBRATIONS. OTHER PROGRAMS AND ACTIVITIES INCLUDE ART, COMPUTERS, DANCE, SCIENCE/NATURE, SOCCER, SWIM LESSONS, AND MORE. THE FACILITY ALSO UTILIZES AN INTERACTIVE WHITE BOARD WHICH INCORPORATES TECHNOLOGY INTO THE LESSON PLANS. THE PROGRAMS ARE DEVELOPMENTALLY AGE APPROPRIATE AND ARE DESIGNED TO FOSTER SELF-CONFIDENCE, IMPROVE COMPETENCE IN SELF-HELP SKILLS, AND DEVELOP THOSE LANGUAGE ABILITIES AND INNER CONTROLS NECESSARY FOR EFFECTIVE SOCIAL INTERACTION. THE FACILITY STRESSES THE PROCESS OF LEARNING AND DISCOVERY TO PREPARE THE CHILD FOR THE MANY AND VARIED LEARNING SITUATIONS HE OR SHE WILL ENCOUNTER THROUGHOUT LIFE, ATTACHING EQUAL IMPORTANCE TO EMOTIONAL, PHYSICAL, SOCIAL AND INTELLECTUAL DEVELOPMENT. DURING THE FISCAL YEAR ENDING JUNE 30, 2025, THE FACILITY SERVED 75 STUDENTS THROUGHOUT THE SCHOOL YEAR, OF WHICH 27 STUDENTS PARTICIPATED IN SWIM LESSONS DURING THE SUMMER SESSION. THERE WERE 14 SENIORS WHO PARTICIPATED IN THE PEN PAL PROGRAM, IN WHICH STUDENTS AND THEIR SENIOR PEN PALS EXCHANGED CARDS, PICTURES AND CRAFTS THROUGHOUT THE YEAR. ONE SENIOR VOLUNTEER TAUGHT GERMAN SONGS TO THE STUDENTS WHICH WERE PERFORMED DURING THE WINTER HOLIDAY SHOW AND AT GRADUATION. ANOTHER VOLUNTEER PROVIDED A WEEKLY MATH PROGRAM THAT INCLUDED MATH GAMES AND LESSONS FOR THE PRE-KINDERGARTEN CLASSES.THE STUDENTS ALSO VISITED THE HEATH VILLAGE LIBRARY ON A WEEKLY BASIS WHERE A VOLUNTEER READ TO THEM, AND ANOTHER ASSISTED THEM WITH CHECKING OUT A BOOK.
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
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 September 7, 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 September 30, 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 September 10, 2026.
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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 1992.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.