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Circle of Friends Inc

EIN 35-2671302 · Alpharetta, GA

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

LegitimacyPassesRegistration and standingFinancial healthGood82 out of 100GovernanceGood76 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Enhancing the lives of adults with intellectual and developmental disabilities through social engagement, supportative employment and attainable housing.

Income
$443,345
Spending
$506,298
Spent on programs
90%
Reserves
8.4 months of spending
Largest source of income
donations and private grants, 52%
Employees
38
Volunteers
47
Highest pay
$43,899, supportive employment manager

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

Good: 82 out of 100. Higher than 61% of charities in its peer group (human services, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 8.4 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 14% of income.

  • Income trend

    15 of 15

    Income rose 93% on the year before.

  • Spending floor

    15 of 15

    90% of spending went to programs and raising each dollar of donations cost 6 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

Good: 76 out of 100. Higher than 56% of charities in its peer group (human services, $250k to $1m).

  • Independent board

    25 of 25

    5 of 5 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no 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.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • 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 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)
  1. $420,510 spent. In 2024, Circle of Friends (CoF) expanded its supportive employment programs for neurodiverse adults. In July 2024, CoF opened Flourish Caf, a new integrated employment site offering job training and workplace skill development. Flourish Caf provided supportive employment opportunities for 23 neurodiverse adults who worked alongside typical peers, volunteers, and community members. The caf also served as a community space after hours for social events, wellness classes, and CoF meetings.CoF also continued to operate The Circuit Caf. The Circuit Caf employed 4 neurodiverse adults along with a caf manager and volunteers. Participants gained hands-on experience in customer service, communication, food preparation, and workplace responsibility. Together, Flourish Caf and The Circuit Caf offered consistent job-readiness training,meaningful employment experience, and intergenerational interaction that help neurodiverse adults develop workplace competencies
  2. $33,025 spent. During 2024, Circle of Friends (CoF) continued to provide meaningful social engagement opportunities for neurodiverse adults,older adults, and typical peers. CoF held monthly large-group events involving approximately 50 or more participants,as well as weekly small-group activities serving 520 individuals.These gatherings included recreational events,fitness activities and outings.CoF continued its Cooking Classes,where local chefs and trained volunteers taught essential cooking and kitchen-safety skills to neurodiverse adults. CoF also maintained its Community Garden and Garden Club,supported by members of the local Farm Bureau,where participants learned gardening skills,teamwork, and basic horticulture practices.New in 2024, CoF launched a Money Matters Class to introduce budgeting,financial awareness,and basic money-management skills.These programs reduce social social isolation,strengthen community connections,and help neurodiverse individuals build confidence
  3. $876 spent. CoF worked with county and state officials, local housing coalitions, and community leaders to raise awareness of the significant challenges neurodiverse adults face in accessing affordable housing. CoF representatives participated in regional housing coalition meetings and were invited to speak at community events to present information on housing needs, barriers, and potential solutions.Throughout the year, CoF identified potential sites and submitted proposals and offers on properties. Although none were accepted, these efforts strengthened partnerships and improved organizational readiness for future development. CoF continues collaboration with public officials, planners, and developers toward the long-term goal of establishing an inclusive residential community where neurodiverse adults can maintain independence and thrive with appropriate support

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

  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 September 7, 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 September 30, 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 September 10, 2026.

  4. 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.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since March 2021.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.