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Friendship Health and Rehab Center Inc

EIN 23-7126857 · Roanoke, VA

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

SUPPORTING FRIENDS BY PROVIDING PEACE OF MIND

Income
$32.9 million
Spending
$28.1 million
Spent on programs
86%
Reserves
10.1 months of spending
Largest source of income
fees for its services, 97%
Employees
454
Volunteers
12
Highest pay
$594,635, president & ceo

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: 93 out of 100. Higher than 85% of charities in its peer group (health care, $10m to $100m).

  • Reserves

    28 of 35

    Spendable reserves would cover 10.1 months of spending.

  • Debt

    20 of 20

    It owes 15% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 14% of income.

  • Income trend

    15 of 15

    Income rose 7% on the year before.

  • Spending floor

    15 of 15

    86% of spending went to programs.

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 52% of charities in its peer group (health care, $10m to $100m).

  • Independent board

    25 of 25

    10 of 10 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. $22.7 million spent. FRIENDSHIP HEALTH AND REHAB CENTER, INC OPERATED A 253 BED SKILLED NURSING FACILITY, WITH A 91.01% OCCUPANCY RATE FOR THE FISCAL YEAR. THE FACILITY HAD TOTAL CENSUS DAYS FOR ALL RESIDENTS OF 84,045 AND SERVED RESIDENTS WITH A VARIETY OF FINANCIAL RESOURCES. THE FACILITY PROVIDED SKILLED AND LONG TERM CARE, AND HAD SPECIAL UNITS DEDICATED TO ORTHOPEDIC, REHABILITATION, AND COGNITIVELY IMPAIRED RESIDENTS. THE SERVICES INCLUDE NURSING, PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY, DISCHARGE PLANNING, DIETARY, ENVIRONMENTAL, LAUNDRY, AND A WIDE RANGE OF ACTIVITIES. THE FACILITY HAS ALSO DEVELOPED A SPECIALTY IN WOUND CARE. WE ARE A TEACHING FACILITY WITH AN EDUCATION DEPARTMENT THAT PROVIDES NURSES AIDE TRAINING, LEADING TO CERTIFICATION AS A TEACHING FACILITY. WE HAVE DEVELOPED CLOSE RELATIONSHIPS WITH AREA SCHOOLS THAT HAVE NURSING PROGRAMS AND PROVIDE THEM WITH A PLACE FOR THEIR STUDENTS TO COMPLETE THE CLINICAL REQUIREMENTS OF THEIR TRAINING.
  2. $1.6 million spent. THE CORPORATION HAS A THERAPY DEPARTMENT THAT PROVIDES PHYSICAL, OCCUPATIONAL, AND SPEECH THERAPY SERVICES ON AN INPATIENT BASIS TO THE RESIDENTS. THE SUCCESS OF THE UNIT ENCOURAGED THE CORPORATION TO DEDICATE ONE FLOOR OF THE HEALTH AND REHAB CENTER TO ORTHOPEDIC PATIENTS.

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 December 1973.

    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.

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.