Friends INC FY2023 filing

Tax-deductible

West Bend, WI501(c)(3)Human ServicesEIN 39-1308555Revenue $1.0M in FY2023

On file with the IRSfafinc.orgPo Box 117, 53095-0117 · West Bend, WITax-exempt since Apr 1980Publicly supported charity — 170(b)(1)(A)(vi)

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Celebrating over thirty years of service to washington county, Friends, INC. Is proud to offer individuals experiencing violence in their homes or relationships shelter, crisis counseling, support groups, legal assistance, art therapy, and educational services.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$77K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $91K a year · 8% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$77K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $116K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$32K
2% of total assets
Looks good: liabilities are 2% of assets; 50% or less.
Pt X · Ln 26
Independent board members
12
of 12 voting members
Looks good: 12 of 12 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
-11% vs prior year
Spent
$960K
To programs
80%
Net assets
$1.6M
By yearFY2020–FY2024
Revenue
$1.0M
FY2023▼ -11%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.1M
FY2022$1.1M
FY2023$1.0M
FY2024$1.0M
Expenses
$960K
FY2023▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.1M
FY2021$992K
FY2022$1.0M
FY2023$960K
FY2024$938K
Net assets
$1.6M
FY2023▲ +5%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.4M
FY2022$1.5M
FY2023$1.6M
FY2024$1.7M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Apr 1980.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $766K Management & general 16% · $153K Fundraising 4% · $40K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $77K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$77,211Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Jesikah Becker’s $72K as Executive Director (from June) is at the 13th percentile of top reported officer pay among 3868 $1–10M human services 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Yvonne Macdonald Hames$45,610$77,211———
Jesikah Becker$72,309————
Kate Nickel———$72,000$72,000
Kate Nickel Left August——$58,031——
Yvonne Macdonald Hames Starting Dec——$1,462——

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 Friends INC 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

Provides shelter, counseling, and support for those experiencing domestic violence.

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Provided by the organization

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1 program · $766K · in their own filed words · FY2023
01

Friends, inc. Empowers and provides safety to those affected by domestic and sexual violence though support services and prevention education in washington county. During 2023 we provided 5,241 nights of safe shelter and transitional support to 73 individuals; responded to 1,400 crisis calls; provided prevention education to 2,700 youth…

$766Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 2 funders$116K
Grants paid · 25 grants · $403K · 2020–2024
Unitemized GrantFY2024$21,441
Unitemized GrantFY2024$19,612
Unitemized GrantFY2024$4,768
Unitemized GrantFY2024$1,093
Unitemized GrantFY2023$32,981
Unitemized GrantFY2023$18,850
Unitemized GrantFY2023$3,509
Unitemized GrantFY2023$269
Unitemized GrantFY2022$59,073
Unitemized GrantFY2022$32,476
Unitemized GrantFY2022$17,029
Unitemized GrantFY2022$11,703
Unitemized GrantFY2022$6,525
Unitemized GrantFY2021$39,511
Unitemized GrantFY2021$33,419
Unitemized GrantFY2021$7,843
Unitemized GrantFY2021$7,477
Unitemized GrantFY2021$6,449
See all 25 grants →

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$999K
Other incomeLn 4–11$6K
Investment incomeLn 3$3K
Money outPt IX
$960K
Ln 25
Programscol B$766K
Managementcol C$153K
Fundraisingcol D$40K
Owns and owesPt X
$1.6M
net assets · Ln 32
Cash and savingsLn 1–2$648K
Total assetsLn 16$1.6M
LiabilitiesLn 26$32K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a12
IndependentVI 1b12
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$999K
Government grantsLn 1e$640K
Investment incomeLn 3$3K
Other incomeLn 4–11$6K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$5K
SavingsLn 2$642K
Cash and savings togetherLn 1–2$648K
InvestmentsLn 11–13$64K
Land, buildings, equipmentLn 10c$416K
Other assetsLn 15$191K
Total assetsLn 16$1.6M
LiabilitiesLn 26$32K
Net assetsLn 32$1.6M
OperationsPt I, VI
EmployeesI 524
VolunteersI 641
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$566K$648K
InvestmentsLn 11–13$62K$64K
Land, buildings, equipmentLn 10c$426K$416K
Total assetsLn 16$1.5M$1.6M
LiabilitiesLn 26$30K$32K
Net assetsLn 32$1.5M$1.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$56K$56K
Pay of current officers, directors and key staffLn 5$77K$64K$9K$4K
Other salaries and wagesLn 7$509K$423K$61K$25K
Pension plan contributionsLn 8$3K$3K$381$155
Other employee benefitsLn 9$53K$44K$6K$3K
Payroll taxesLn 10$43K$36K$5K$2K
Accounting feesLn 11c$20K$20K
Other fees for servicesLn 11g$21K$115$21K
Office expensesLn 13$69K$56K$11K$2K
Information technologyLn 14$14K$12K$2K$687
OccupancyLn 16$28K$23K$3K$1K
TravelLn 17$4K$3K$655
Depreciation, depletion and amortizationLn 22$38K$32K$5K$2K
InsuranceLn 23$3K$849$2K$55
Other expenses (24a–d)Ln 24$21K$14K$6K$817
All other expensesLn 24e$2K$466$1K$27
Total functional expensesLn 25$960K$766K$153K$40K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.0M$938K$79K$1.7M 990 PDF
FY2023 Viewing $1.0M$960K$49K$1.6M 990 PDF
FY2022 $1.1M$1.0M$131K$1.5M 990 PDF
FY2021 $1.1M$992K$134K$1.4M 990 PDF
FY2020 $1.2M$1.1M$62K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $1,008,681 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,133,684$999,212
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $954$3,493
I-11 Other revenuePrior year $1,900$5,976
I-12 Total revenuePrior year $1,136,538$1,008,681
I-13 Grants and similar amounts paidPrior year $126,806$55,609
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $655,413$685,200
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $223,470$219,069
I-18 Total expensesPrior year $1,005,689$959,878
I-19 Revenue less expensesPrior year $130,849$48,803
Part VI · Governance 12 of 12 board members independent, no flags
VI-1a Voting members of the governing body12
VI-1b Independent voting members12
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,008,681 across 6 lines filed
Lines not itemized here account for $5,976 of total revenue; see the IRS return.
VIII-1a Federated campaigns$166,731
VIII-1e Government grants$640,408
VIII-1f All other contributions, gifts and grants$192,073
VIII-1h Total contributions, gifts and grants$999,212
VIII-3 Investment incomeExcluded from tax $3,493$3,493
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $9,469$1,008,681
Part IX · Statement of functional expenses $959,878 across 16 lines filed
IX-2 Grants to domestic individualsPrograms $55,609$55,609
IX-5 Pay of current officers, directors and key staffPrograms $64,193 · Management $9,255 · Fundraising $3,763$77,211
IX-7 Other salaries and wagesPrograms $423,026 · Management $60,987 · Fundraising $24,798$508,811
IX-8 Pension plan contributionsPrograms $2,645 · Management $381 · Fundraising $155$3,181
IX-9 Other employee benefitsPrograms $44,098 · Management $6,358 · Fundraising $2,585$53,041
IX-10 Payroll taxesPrograms $35,713 · Management $5,149 · Fundraising $2,094$42,956
IX-11c Accounting feesManagement $20,195$20,195
IX-11g Other fees for servicesPrograms $115 · Management $20,560$20,675
IX-13 Office expensesPrograms $55,939 · Management $10,767 · Fundraising $1,896$68,602
IX-14 Information technologyPrograms $11,805 · Management $1,602 · Fundraising $687$14,094
IX-16 OccupancyPrograms $23,450 · Management $3,321 · Fundraising $1,370$28,141
IX-17 TravelPrograms $2,961 · Management $655$3,616
IX-22 Depreciation, depletion and amortizationPrograms $31,666 · Management $4,618 · Fundraising $1,858$38,142
IX-23 InsurancePrograms $849 · Management $2,017 · Fundraising $55$2,921
IX-24 Other expenses (24a–d)Programs $13,923 · Management $5,970 · Fundraising $817$20,710
IX-24e All other expensesPrograms $466 · Management $1,480 · Fundraising $27$1,973
IX-25 Total functional expensesPrograms $766,458 · Management $153,315 · Fundraising $40,105$959,878
Part X · Balance sheet $1,587,313 assets, 15 lines filed
X-1 Cash, non-interest-bearingStart of year $0$5,495
X-2 Savings and temporary cash investmentsStart of year $566,114$642,115
X-3 Pledges and grants receivableStart of year $272,114$266,340
X-9 Prepaid expenses and deferred chargesStart of year $9,159$3,135
X-10c Land, buildings and equipment, netStart of year $425,908$415,701
X-11 Publicly traded securitiesStart of year $62,007$557
X-12 Other securitiesStart of year $0$63,173
X-15 Other assetsStart of year $173,660$190,797
X-16 Total assetsStart of year $1,508,962$1,587,313
X-17 Accounts payable and accrued expensesStart of year $27,992$30,325
X-26 Total liabilitiesStart of year $29,944$32,277
X-27 Net assets without donor restrictionsStart of year $1,144,604$1,183,520
X-28 Net assets with donor restrictionsStart of year $334,414$371,516
X-32 Total net assets or fund balancesStart of year $1,479,018$1,555,036
X-33 Total liabilities and net assetsStart of year $1,508,962$1,587,313
Part XI · Reconciliation of net assets $1,555,036 net assets at year end
XI-1 Total revenue$1,008,681
XI-2 Total expenses$959,878
XI-3 Revenue less expenses$48,803
XI-4 Net assets at start of year$1,479,018
XI-5 Net unrealized gains (losses) on investments$876
XI-9 Other changes in net assets$26,339
XI-10 Net assets at end of year$1,555,036

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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