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Circle of Friends

EIN 27-4404972 · Sisters, OR

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

LegitimacyPassesRegistration and standingFinancial healthGood83 out of 100GovernanceGood83 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

MISSION STATEMENTTO PROVIDE FRIENDS AND RESOURCES THAT PROMOTE EQUAL ACCESS ANDOPPORTUNITY FOR SISTERS' UNDERSERVED CHILDREN AND YOUTH TO DEVELOP LIFESKILLS, SOCIAL SKILLS, ACADEMIC SUCCESS, AND INDIVIDUAL TALENTS.VISION STATEMENTCIRCLE OF FRIENDS OFFERS EVERY SISTERS' CHILD OR YOUTH IN NEED WITHTRAINED MENTORS WHO PROVIDE CONSISTENT, LONG-TERM, MEANINGFULRELATIONSHIPS. WORKING COLLABORATIVELY WITH SISTERS SCHOOL DISTRICT,COMMUNITY SERVICE PROVIDERS, AND PARENTS, CIRCLE OF FRIENDSDEVELOPS AND IMPLEMENTS INCLUSIVE PLANS AND SUPPORT SYSTEMS FORMENTEES. CIRCLE OF FRIENDS WORKS TO PROVIDE CHILDREN AND YOUTHWITH POSITIVE EXPERIENCES AND OPPORTUNITIES THAT CONTRIBUTE TO THEIRCURRENT AND FUTURE SUCCESS.

Income
$421,358
Spending
$367,419
Spent on programs
96%
Reserves
11 months of spending
Largest source of income
donations and private grants, 98%
Employees
7
Volunteers
0

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: 83 out of 100.

  • Reserves

    28 of 35

    Spendable reserves would cover 11.0 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 13% of income.

  • Income trend

    5 of 15

    Income fell 11% on the year before.

  • Spending floor

    15 of 15

    96% of spending went to programs and raising each dollar of donations cost 0 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

Good: 83 out of 100.

  • Independent board

    25 of 25

    8 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

    0 of 7

    Reports no 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.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed 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 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)
  1. $352,042 spent. OUR MISSION IS TO PROVIDE VULNERABLE, AT-RISK, YOUTH IN OUR COMMUNITY WITH A LOVING, CARING, NURTURING AND SUSTAINED RELATIONSHIP WITH AN ADULT MENTOR. OUR VOLUNTEER MENTORS INTRODUCE AND REINFORCE POSITIVE LIFE SKILLS THAT WILL ENABLE CHILDREN IN OUR PROGRAM TO REALIZE THEIR FULL POTENTIAL AS HEALTHY AND PRODUCTIVE MEMBERS OF OUR COMMUNITY. THE PRIMARY SERVICE IS TO PROVIDE ONE-ON-ONE MENTORING FOR CHILDREN IN NEED OF POSITIVE AND SUPPORTIVE ADULT ROLE MODEL RELATIONSHIPS. THESE CHILDREN ARE MOST SERIOUSLY AT-RISK FOR SCHOOL FAILURE, POTENTIAL SUBSTANCE ABUSE AND CRIMINAL BEHAVIOR. RESEARCH HAS SHOWN THAT THE SINGLE MOST IMPORTANT PROTECTIVE FACTOR IN A CHILD'S LIFE IS BUILDING RESILIENCY THROUGH A LONG-TERM, CONSISTENT, RELATIONSHIP WITH A CARING ADULT.

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

  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 August 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 January 2012.

    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.