501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
Run by 5 volunteers and 23 employees.
Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $11K a year · under 1% of revenue · last 6 filings
Concern: a surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$16K
14% of total assets
Looks good: liabilities are 14% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.7M
-2% vs prior year
Spent
$2.8M
To programs
100%
Net assets
$101K
By yearFY2020–FY2025
Revenue
$2.7M
FY2025▼ -2%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$1.5M
FY2023$2.4M
FY2024$2.8M
FY2025$2.7M
Expenses
$2.8M
FY2025▲ +1%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.6M
FY2021$1.6M
FY2022$1.6M
FY2023$2.2M
FY2024$2.7M
FY2025$2.8M
Net assets
$101K
FY2025▼ -31%
Tap a bar for its year
Net assets by fiscal year
FY2020$58K
FY2021$85K
FY2022$20
FY2023$152K
FY2024$147K
FY2025$101K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $2.8M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990.

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Executive Director
$0Pt VII · Sec A

Barbara E Miller’s $22K as Executive Director is at the 1st percentile of top reported officer pay among 1148 $1–10M crime & legal nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Barbara Miller——$62,250$23,950$46,250
Barbara E Miller$22,500$31,150———
Ronelda L Wuest—$18,522———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Friendship Diversion Services executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Restores victims and benefits communities by having defendants work for agencies, avoiding criminal convictions.

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Provided by the organization

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1 program · $2.8M · in their own filed words · FY2025
01

To provide a supervised alternative for the criminal justice system wherein the victim is restored, the comunity benefits from work provided by the defendant at non-profit or governmental agencies, as well as through the reduction of costs in disposing of the crime and, finally, upon successful completion, the defendant will not have a…

$2.8Mprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.7M
Ln 12
Fees for servicesLn 2g$2.7M
Gifts and grantsLn 1h$19K
Investment incomeLn 3$201
Money outPt IX
$2.8M
Ln 25
Programscol B$2.8M
Owns and owesPt X
$101K
net assets · Ln 32
Cash and savingsLn 1–2$78K
Total assetsLn 16$117K
LiabilitiesLn 26$16K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$19K
Government grantsLn 1e$19K
Fees for servicesLn 2g$2.7M
Investment incomeLn 3$201
Gains on assetsLn 7−$192
Total revenueLn 12$2.7M
Assets in detailPt X, end of year
CashLn 1$78K
Cash and savings togetherLn 1–2$78K
Land, buildings, equipmentLn 10c$27K
Other assetsLn 15$12K
Total assetsLn 16$117K
LiabilitiesLn 26$16K
Net assetsLn 32$101K
OperationsPt I, VI
EmployeesI 523
VolunteersI 65
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$126K$78K
Land, buildings, equipmentLn 10c$36K$27K
Total assetsLn 16$162K$117K
LiabilitiesLn 26$16K$16K
Net assetsLn 32$147K$101K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$725K$725K
Other employee benefitsLn 9$47K$47K
Payroll taxesLn 10$80K$80K
Legal feesLn 11b$225$225
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$4K$4K
Office expensesLn 13$15K$15K
Information technologyLn 14$38K$38K
OccupancyLn 16$116K$116K
TravelLn 17$18K$18K
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$48K$48K
Other expenses (24a–d)Ln 24$1.6M$1.6M
All other expensesLn 24e$23K$23K
Total functional expensesLn 25$2.8M$2.8M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.7M$2.8M−$57K$101K 990 PDF
FY2024Filed with the IRS Nov 12, 2025 $2.8M$2.7M$44K$147K 990 PDF
FY2023Filed with the IRS May 15, 2024 $2.4M$2.2M$154K$152K 990 PDF
FY2022Filed with the IRS Oct 19, 2023 $1.5M$1.6M−$62K$20 990 PDF
FY2021Filed with the IRS Oct 31, 2022 $1.6M$1.6M−$79K$85K 990 PDF
FY2020Filed with the IRS Nov 15, 2021 $1.5M$1.6M−$63K$58K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,700,174 revenue, 12 lines filed
I-8 Contributions and grants$19,057
I-9 Program service revenuePrior year $2,761,471$2,680,916
I-10 Investment incomePrior year −$1,676$201
I-11 Other revenuePrior year $1,217$0
I-12 Total revenuePrior year $2,761,012$2,700,174
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $808,938$851,914
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,908,343$1,905,055
I-18 Total expensesPrior year $2,717,281$2,756,969
I-19 Revenue less expensesPrior year $43,731−$56,795
Part VI · Governance 6 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,700,174 across 7 lines filed
VIII-1e Government grants$19,057
VIII-1h Total contributions, gifts and grants$19,057
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,680,916$2,680,916
VIII-3 Investment incomeExcluded from tax $393$393
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$192−$192
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $2,680,916 · Unrelated business $0 · Excluded from tax $201$2,700,174
Part IX · Statement of functional expenses $2,756,969 across 14 lines filed
IX-7 Other salaries and wagesPrograms $725,160$725,160
IX-9 Other employee benefitsPrograms $46,749$46,749
IX-10 Payroll taxesPrograms $80,005$80,005
IX-11b Legal feesPrograms $225$225
IX-11c Accounting feesPrograms $15,324$15,324
IX-11g Other fees for servicesPrograms $3,634$3,634
IX-13 Office expensesPrograms $14,656$14,656
IX-14 Information technologyPrograms $38,449$38,449
IX-16 OccupancyPrograms $116,274$116,274
IX-17 TravelPrograms $18,109$18,109
IX-22 Depreciation, depletion and amortizationPrograms $12,641$12,641
IX-23 InsurancePrograms $48,238$48,238
IX-24 Other expenses (24a–d)Programs $1,614,239$1,614,239
IX-24e All other expensesPrograms $23,266$23,266
IX-25 Total functional expensesPrograms $2,756,969 · Management $0 · Fundraising $0$2,756,969
Part X · Balance sheet $116,625 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $126,447$77,701
X-10c Land, buildings and equipment, netStart of year $35,893$26,915
X-15 Other assets$12,009
X-16 Total assetsStart of year $162,340$116,625
X-17 Accounts payable and accrued expensesStart of year $15,807$16,070
X-26 Total liabilitiesStart of year $15,807$16,070
X-27 Net assets without donor restrictionsStart of year $146,533$100,555
X-32 Total net assets or fund balancesStart of year $146,533$100,555
X-33 Total liabilities and net assetsStart of year $162,340$116,625
Part XI · Reconciliation of net assets $100,555 net assets at year end
XI-1 Total revenue$2,700,174
XI-2 Total expenses$2,756,969
XI-3 Revenue less expenses−$56,795
XI-4 Net assets at start of year$146,533
XI-8 Prior period adjustments−$6,780
XI-9 Other changes in net assets$17,597
XI-10 Net assets at end of year$100,555

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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