Friends Outside FY2020 filing

IRS exemption revoked

Modesto, CAUnknown exempt organizationEIN 94-2699994Revenue $504K in FY2020

On file with the IRSfriendsoutside.com817 Coffee Road · Modesto, CA

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We work with prisoners, ex-prisoners and their families with the immediate and long term effects of incarceration. We act as a bridge between those we work with, the community at large and the criminal justice system.

92¢ of each $1 spent went to programs.
$45K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 2
filings with a surplus
Average deficit $17K a year · 4% of revenue · last 2 filings
Worth a look: a surplus in 1 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
92%
of spending
Looks good: 92% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$45K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Fine: 2.6 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $21
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$49K
30% of total assets
Looks good: liabilities are 30% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$504K
Spent
$503K
To programs
92%
Net assets
$116K
By yearFY2020–FY2021
Revenue
$504K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$504K
FY2021$395K
Expenses
$503K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$503K
FY2021$430K
Net assets
$116K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$116K
FY2021$81K

From the FY2020 Form 990 (year ending June 2020) · see the original

Form 990 (PDF) Claim
IRS revoked this organization's tax-exempt status on November 15, 2024
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

92 cents of each dollar spent went to programs.

Program services 92% · $462K Management & general 8% · $41K

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

7 people listed on the 990; $45K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Dir.
$45,000Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Friends Outside 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

Supports prisoners, ex-offenders, and families impacted by incarceration, bridging gaps with the community and justice system.

Questions for Friends Outside

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Provided by the organization

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1 program · $462K · in their own filed words · FY2019
01

Provide communication between incarcerated individuals and their families

$462Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$21

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$504K
Ln 12
Fees for servicesLn 2g$503K
Gifts and grantsLn 1h$335
Money outPt IX
$503K
Ln 25
Programscol B$462K
Managementcol C$41K
Owns and owesPt X
$116K
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$165K
LiabilitiesLn 26$49K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$335
Fees for servicesLn 2g$503K
Gains on assetsLn 7$0
Total revenueLn 12$504K
Assets in detailPt X, end of year
CashLn 1$110K
SavingsLn 2$0
Cash and savings togetherLn 1–2$110K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$34K
Total assetsLn 16$165K
LiabilitiesLn 26$49K
Net assetsLn 32$116K
OperationsPt I, VI
EmployeesI 510
Fiscal year endsHeaderJune
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 FY20End FY20
Cash and savingsLn 1–2$68K$110K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$537$0
Total assetsLn 16$148K$165K
LiabilitiesLn 26$33K$49K
Net assetsLn 32$115K$116K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$45K$43K$2K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$268K$267K$883
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$53K$52K$530
Payroll taxesLn 10$27K$27K$275
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$35K$35K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$610$604$6
Office expensesLn 13$6K$6K$62
Information technologyLn 14$1K$1K$13
RoyaltiesLn 15$0
OccupancyLn 16$30K$29K$1K
TravelLn 17$3K$3K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$320$317$3
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$537$537
InsuranceLn 23$5K$5K$54
Other expenses (24a–d)Ln 24$25K$25K$177
All other expensesLn 24e$816$753$63
Total functional expensesLn 25$503K$462K$41K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 Latest $395K$430K−$35K$81K 990 PDF
FY2020 Viewing $504K$503K$855$116K 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 FY2020 990 (6 parts)
Part I · Summary $503,655 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $126$335
I-9 Program service revenuePrior year $576,773$503,320
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $576,899$503,655
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $408,689$393,688
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $167,141$109,112
I-18 Total expensesPrior year $575,830$502,800
I-19 Revenue less expensesPrior year $1,069$855
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
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 $503,655 across 9 lines filed
VIII-1f All other contributions, gifts and grants$335
VIII-1h Total contributions, gifts and grants$335
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $503,320$503,320
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $503,320$503,655
Part IX · Statement of functional expenses $502,800 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $42,750 · Management $2,250$45,000
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $267,404 · Management $883$268,287
IX-8 Pension plan contributions$0
IX-9 Other employee benefitsPrograms $52,389 · Management $530$52,919
IX-10 Payroll taxesPrograms $27,207 · Management $275$27,482
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $35,324$35,324
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $604 · Management $6$610
IX-13 Office expensesPrograms $6,268 · Management $62$6,330
IX-14 Information technologyPrograms $1,322 · Management $13$1,335
IX-15 Royalties$0
IX-16 OccupancyPrograms $29,094 · Management $1,283$30,377
IX-17 TravelPrograms $3,229$3,229
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $317 · Management $3$320
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $537$537
IX-23 InsurancePrograms $5,361 · Management $54$5,415
IX-24 Other expenses (24a–d)Programs $24,642 · Management $177$24,819
IX-24e All other expensesPrograms $753 · Management $63$816
IX-25 Total functional expensesPrograms $461,877 · Management $40,923 · Fundraising $0$502,800
Part X · Balance sheet $164,898 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $68,129$110,109
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $43,297$17,820
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $7,127$3,000
X-10c Land, buildings and equipment, netStart of year $537$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $29,371$33,969
X-16 Total assetsStart of year $148,461$164,898
X-17 Accounts payable and accrued expensesStart of year $33,317$48,899
X-26 Total liabilitiesStart of year $33,317$48,899
X-27 Net assets without donor restrictionsStart of year $115,144$115,999
X-32 Total net assets or fund balancesStart of year $115,144$115,999
X-33 Total liabilities and net assetsStart of year $148,461$164,898
Part XI · Reconciliation of net assets $115,999 net assets at year end
XI-1 Total revenue$503,655
XI-2 Total expenses$502,800
XI-3 Revenue less expenses$855
XI-4 Net assets at start of year$115,144
XI-10 Net assets at end of year$115,999

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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