Friend Inc Community Services

Nonprofit profile at a glance

EIN
231924643
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Kutztown, PA, USA
Phone
6106837790
Rating
85
Verdict
STRONG
Rating confidence
Moderate

Official website

Reported finances

Revenue
$439,913
Expenses
$449,470
Assets
$738,097
Liabilities
$350,809

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • ANNA SPANGLER (PRESIDENT)
  • SARA APPLEMAN (VICE PRESIDENT)
  • JAMES REECE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • JAMES REECE (EXECUTIVE DIRECTOR): $82,400 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Friend inc community services is a multi-services social agency that supports the well-being of those in need and is committed to strengthening the lives of families and individuals living th northeastern berks county.

What it reported doing in 2025

Provide a client choice food pantry, information and referrals, budget counceling, financial crisis intervention, and facilitate partnerships with other local service providers

Operating model

Revenue model
Donor-supported. 83% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 33
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 85.2%; rating input score 85
  • Program expense ratio: 83.2%; rating input score 83
  • Fundraising efficiency: $24.03 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.2%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.48; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 18.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 5.7% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 4.8% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 17% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 85.2% of revenue deployed · 83.2% of spending went to programs
  • Governance: 11 of 11 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $374K in reported program spending
  • Leadership: top reported pay $82K · 12 people listed
  • Consistency: 31 of 32 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.