Friendship Diversion Services FY2024 filing

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501(c)(3) charity; gifts are tax-deductible.
100¢ of each $1 spent went to programs.
$22K paid to officers and key staff.
Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 6
filings with a surplus
Average deficit $11K a year · 0.5% of revenue · last 6 filings
A surplus in 2 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
100%
of spending
100% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$22K
to officers and key staff · 0.8% of spending
Pay to officers and key staff is 0.8% of spending.
Part VII, Section A
0.6 mo
of spending, in cash
0.6 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$16K
10% of total assets
Liabilities are 10% of assets.
Pt X · Ln 26
Independent board members
6
of 6 voting members
6 of 6 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$2.8M
+16% vs prior year
Spent
$2.7M
To programs
100%
Net assets
$147K
By yearFY2020–FY2025
Revenue
$2.8M
FY2024▲ +16%
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
$2.7M
FY2024▲ +22%
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
$147K
FY2024▼ -4%
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 FY2024 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2024 filing — not the latest on file. See the latest (FY2025) →

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% · $2.7M

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; $22K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation
Executive Director
$22,500Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$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 →

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

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1 program · $2.7M · in their own filed words · FY2024
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…

Form 990 Part III, line 4, FY2024. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 11-3751690) · Dispute this line
$2.7Mprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$2K
Money outPt IX
$2.7M
Ln 25
Programscol B$2.7M
Owns and owesPt X
$147K
net assets · Ln 32
Cash and savingsLn 1–2$126K
Total assetsLn 16$162K
LiabilitiesLn 26$16K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2.8M
Investment incomeLn 3$2K
Gains on assetsLn 7−$3K
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$126K
Cash and savings togetherLn 1–2$126K
Land, buildings, equipmentLn 10c$36K
Total assetsLn 16$162K
LiabilitiesLn 26$16K
Net assetsLn 32$147K
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 FY24End FY24
Cash and savingsLn 1–2$133K$126K
Land, buildings, equipmentLn 10c$33K$36K
Total assetsLn 16$165K$162K
LiabilitiesLn 26$13K$16K
Net assetsLn 32$152K$147K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of officers and key staff (Part IX, line 5)Ln 5$22K$22K
Other salaries and wagesLn 7$668K$668K
Other employee benefitsLn 9$46K$46K
Payroll taxesLn 10$73K$73K
Legal feesLn 11b$736$736
Accounting feesLn 11c$11K$11K
Other fees for servicesLn 11g$5K$5K
Office expensesLn 13$25K$25K
Information technologyLn 14$58K$58K
OccupancyLn 16$113K$113K
TravelLn 17$33K$33K
InterestLn 20$754$754
Depreciation, depletion and amortizationLn 22$13K$13K
InsuranceLn 23$17K$17K
Other expenses (24a–d)Ln 24$1.6M$1.6M
All other expensesLn 24e$16K$16K
Total functional expensesLn 25$2.7M$2.7M$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS May 15, 2026 $2.7M$2.8M−$57K$101K 990 PDF
FY2024 ViewingFiled 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

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2024 990
Part I · Summary $2,761,012 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $221,090$0
I-9 Program service revenuePrior year $2,159,986$2,761,471
I-10 Investment incomePrior year −$428−$1,676
I-11 Other revenue$1,217
I-12 Total revenuePrior year $2,380,648$2,761,012
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $661,540$808,938
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,565,557$1,908,343
I-18 Total expensesPrior year $2,227,097$2,717,281
I-19 Revenue less expensesPrior year $153,551$43,731
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 $2,761,012 across 6 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,761,471$2,761,471
VIII-3 Investment incomeExcluded from tax $1,667$1,667
VIII-7 Net gain or loss on sales of assetsExcluded from tax −$3,343−$3,343
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,217$1,217
VIII-12 Total revenueRelated to mission $2,762,688 · Unrelated business $0 · Excluded from tax −$1,676$2,761,012
Part IX · Statement of functional expenses $2,717,281 across 16 lines filed
IX-5 Pay of officers and key staff (Part IX, line 5)Programs $22,500$22,500
IX-7 Other salaries and wagesPrograms $667,645$667,645
IX-9 Other employee benefitsPrograms $45,720$45,720
IX-10 Payroll taxesPrograms $73,073$73,073
IX-11b Legal feesPrograms $736$736
IX-11c Accounting feesPrograms $10,916$10,916
IX-11g Other fees for servicesPrograms $5,000$5,000
IX-13 Office expensesPrograms $24,506$24,506
IX-14 Information technologyPrograms $58,200$58,200
IX-16 OccupancyPrograms $112,644$112,644
IX-17 TravelPrograms $32,734$32,734
IX-20 InterestPrograms $754$754
IX-22 Depreciation, depletion and amortizationPrograms $13,053$13,053
IX-23 InsurancePrograms $17,431$17,431
IX-24 Other expenses (24a–d)Programs $1,616,485$1,616,485
IX-24e All other expensesPrograms $15,884$15,884
IX-25 Total functional expensesPrograms $2,717,281 · Management $0 · Fundraising $0$2,717,281
Part X · Balance sheet $162,340 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $132,809$126,447
X-10c Land, buildings and equipment, netStart of year $32,574$35,893
X-16 Total assetsStart of year $165,383$162,340
X-17 Accounts payable and accrued expensesStart of year $13,026$15,807
X-26 Total liabilitiesStart of year $13,026$15,807
X-27 Net assets without donor restrictionsStart of year $152,357$146,533
X-32 Total net assets or fund balancesStart of year $152,357$146,533
X-33 Total liabilities and net assetsStart of year $165,383$162,340
Part XI · Reconciliation of net assets $146,533 net assets at year end
XI-1 Total revenue$2,761,012
XI-2 Total expenses$2,717,281
XI-3 Revenue less expenses$43,731
XI-4 Net assets at start of year$152,357
XI-9 Other changes in net assets−$49,555
XI-10 Net assets at end of year$146,533

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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