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
99 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
7 people listed on the 990; $50K paid to officers and key staff.
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
| Name | FY2024 | FY2023 | FY2022 | FY2021 | FY2020 |
|---|---|---|---|---|---|
| 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 →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.
Questions for Friendship Diversion Services
Your first name shows with your question. Friendship Diversion Services answers here, for everyone.
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…
By the numbers
The FY2023 990, line by line.
Download 990
| Line | Start FY23 | End FY23 |
|---|---|---|
| Cash and savingsLn 1–2 | $23K | $133K |
| Land, buildings, equipmentLn 10c | $4K | $33K |
| Total assetsLn 16 | $27K | $165K |
| LiabilitiesLn 26 | $27K | $13K |
| Net assetsLn 32 | $20 | $152K |
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Pay of current officers, directors and key staffLn 5 | $50K | $50K | ||
| Other salaries and wagesLn 7 | $511K | $507K | $4K | |
| Other employee benefitsLn 9 | $41K | $41K | ||
| Payroll taxesLn 10 | $60K | $60K | ||
| Accounting feesLn 11c | $34K | $34K | ||
| Office expensesLn 13 | $45K | $45K | ||
| Information technologyLn 14 | $38K | $38K | ||
| OccupancyLn 16 | $79K | $79K | ||
| TravelLn 17 | $14K | $14K | ||
| InterestLn 20 | $2K | $2K | ||
| Depreciation, depletion and amortizationLn 22 | $8K | $8K | ||
| InsuranceLn 23 | $20K | $20K | ||
| Other expenses (24a–d)Ln 24 | $1.3M | $1.3M | ||
| Total functional expensesLn 25 | $2.2M | $2.2M | $18K | $0 |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2025 LatestFiled with the IRS May 15, 2026 | $2.7M | $2.8M | −$57K | $101K | 990 PDF |
| FY2024Filed with the IRS Nov 12, 2025 | $2.8M | $2.7M | $44K | $147K | 990 PDF |
| FY2023 ViewingFiled 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 |
Schedules filed Part IV
See the full FY2023 990 (6 parts)
Part I · Summary $2,380,648 revenue, 12 lines filed
Part VI · Governance 6 of 6 board members independent, 3 to look at
Part VIII · Statement of revenue $2,380,648 across 6 lines filed
Part IX · Statement of functional expenses $2,227,097 across 13 lines filed
Part X · Balance sheet $165,383 assets, 8 lines filed
Part XI · Reconciliation of net assets $152,357 net assets at year end
Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File
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