Friendship Shelter Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FRIENDSHIP SHELTER HELPS HOMELESS ADULTS ACHIEVE SELF-SUFFICIENCY AND BECOME MORE PRODUCTIVE MEMBERS OF THE COMMUNITY.
- Income
- $12.8 million
- Spending
- $13.4 million
- Spent on programs
- 89%
- Reserves
- -0.8 months of spending
- Largest source of income
- government grants, 85%
- Employees
- 170
- Volunteers
- 492
- Highest pay
- $138,732, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 43 out of 100. Higher than 28% of charities in its peer group (housing, $10m to $100m).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
5 of 20It owes 57% of what it owns.
Living within its means
8 of 15Spending exceeded income by 4% of income.
Income trend
15 of 15Income rose 0% on the year before.
Spending floor
15 of 1589% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 44% of charities in its peer group (housing, $10m to $100m).
Independent board
25 of 2514 of 14 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 December 31, 2024, 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)
- $9.1 million spent. HOUSING: FRIENDSHIP SHELTER'S HOUSING PROGRAM IS ITS NEWEST AND FASTEST GROWING PROGRAM, AND IS INTENDED FOR CLIENTS WHO ARE CHRONICALLY HOMELESS WITH A PHYSICAL OR MENTAL HEALTH CONDITION. CLIENTS ARE HOUSED IN SCATTERED-SITE AND DESIGNATED-SITE APARTMENTS. ALL CLIENTS HAVE ACCESS TO ONGOING SUPPORTIVE SERVICES FROM FRIENDSHIP SHELTER STAFF TO ENSURE THEY REMAIN SAFELY AND STABLY HOUSED. THERE ARE CURRENTLY 190 FORMERLY HOMELESS INDIVIDUALS IN OUR HOUSING PROGRAM THROUGHOUT SOUTH ORANGE COUNTY.
- $2.4 million spent. SHELTER: LOCATED ON SOUTH COAST HIGHWAY IN LAGUNA BEACH, THE BRIDGE HOUSING PROGRAM WORKS WITH HOMELESS ADULTS TO SECURE HOUSING AND EMPLOYMENT OR OTHER INCOME. AT THIS HOUSING FOCUSED SHELTER, ALL CLIENTS RECEIVE MEALS AND AN ARRAY OF SUPPORT SERVICES. WE EMPHASIZE ONGOING CASE MANAGEMENT AND SUPPORT CLIENTS THROUGH A MULTILAYERED APPROACH WITH THE GOAL OF SECURING PERMANENT HOUSING, INCOME, AND INCREASED SELF-SUFFICIENCY. ADDITIONALLY, WE PROVIDE ASSISTANCE FOR HOMELESS INDIVIDUALS WHO HAVE OBTAINED A HOUSING VOUCHER FROM THE COUNTY OF ORANGE. AND, LOCATED ON LAGUNA CANYON ROAD NEAR THE ENTRANCE TO LAGUNA BEACH, FRIENDSHIP SHELTER OPERATES THE CITY OF LAGUNA BEACH'S ASL EMERGENCY SHELTER. THERE WE PROVIDE SHELTER, MEALS, SHOWERS, LAUNDRY, AND SUPPORT SERVICES TO CONNECT GUESTS TO HOUSING AND COMMUNITY RESOURCES.
- $510,793 spent. OUTREACH: FRIENDSHIP SHELTER'S OUTREACH PROGRAM STARTED IN 2017 AND HASSINCE GROWN TO INCLUDE A FULL-TIME TEAM AND IS FUNDED BY GENEROUSPRIVATE DONORS AND CALAIM. FRIENDSHIP SHELTER OUTREACH WORKERS QUITE LITERALLY MEET PEOPLE WHERE THEY ARE, EITHER AT THE BEACH, ON THE STREET, OR SOMEWHERE IN BETWEEN. OUR GOAL IS TO ASSESS EACH PERSON WE MEET AND CONNECT THEM TO WHAT THEY NEED: SHELTER, PHYSICAL AND MENTAL HEALTH CARE, SOCIAL SERVICES, AND WHENEVER POSSIBLE, APPROPRIATE PERMANENT HOUSING.
Source: Form 990 for the year ending December 31, 2024, 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 December 2024.
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 January 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.