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Friends Health Care Association

EIN 31-0920577 · Yellow Spgs, OH

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

LegitimacyPassesRegistration and standingFinancial healthWeak43 out of 100GovernanceGood89 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

FRIENDS CARE COMMUNITY MEETS THE RESIDENTIAL LIVING NEEDS OF SENIORS AND OTHERS BY PROVIDING INDEPENDENT LIVING, ASSISTED CARE, SKILLED CARE AND CONVALESCENT OPTIONS IN A VIBRANT, HOMELIKE ENVIRONMENT. THROUGH RESPECT FOR THE DIGNITY AND UNIQUE NEEDS OF EACH INDIVIDUAL, WE ASPIRE TO THE HAPPINESS AND FULFILLMENT OF ALL RESIDENTS AND STAFF AND THE CONFIDENCE AND TRUST OF FAMILY MEMBERS AND THE YELLOW SPRINGS COMMUNITY.

Income
$7.9 million
Spending
$8.2 million
Spent on programs
91%
Reserves
-2.2 months of spending
Largest source of income
fees for its services, 97%
Employees
245
Volunteers
13
Highest pay
$182,439, director of nursing

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 43 out of 100.

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    5 of 20

    It owes 54% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 4% of income.

  • Income trend

    15 of 15

    Income rose 5% on the year before.

  • Spending floor

    15 of 15

    91% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 89 out of 100.

  • Independent board

    25 of 25

    13 of 13 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    9 of 15

    Its accounts were reviewed or compiled by an independent accountant, but not audited.

  • No reported misuse

    10 of 10

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

Source: Form 990 for the year ending December 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 (3)
  1. $6.0 million spent. THE SKILLED NURSING CENTER OFFERS A PLACE FOR SHORT TERM REHABILITATION AFTER A HOSPITAL STAY OR LONG TERM CARE WHEN NEEDED. STAFFED BY FRIENDLY, CARING PEOPLE, ITS 59-BED NURSING FACILITY INCLUDES 16 REHABILITATION/SHORT-TERM CARE BEDS. REHABILITATIVE CARE IS PROVIDED BY LICENSED PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS FOR RESIDENTS RECOVERING FROM MAJOR SURGERY, STROKE, HEART ATTACK, ORTHOPEDIC AND OTHER MEDICAL CONDITIONS AND ILLNESSES.
  2. $1.2 million spent. FEATURING 20 INDIVIDUAL APARTMENTS WITH FOUR DIFFERENT FLOOR PLANS AND LARGE BATHROOMS, THE ASSISTED LIVING UNIT IS A LICENSED FACILITY DESIGNED TO ENHANCE INDEPENDENCE. THE CENTER ENCOURAGES RESIDENTS TO ENJOY SOCIALIZING IN A SECURE, MODEST, QUIET SETTING.
  3. $277,876 spent. INDEPENDENT LIVING AFFORDS PRIVACY AND FREEDOM COMBINED WITH THE SECURITY OF A 24 HOUR ON-CALL ASSISTANCE AND A MAINTENANCE FREE ENVIRONMENT. THE 11 INDEPENDENT LIVING DUPLEXES ARE NESTLED ALONG SPECTACULAR WALKING PATHS THROUGH BEAUTIFUL WOODS.

Source: Form 990 for the year ending December 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 December 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 1977.

    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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