Friends of Be an Angel Inc

Nonprofit profile at a glance

EIN
882154500
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Mequon, WI, USA
Phone
4146283826
Rating
54
Verdict
MIXED
Rating confidence
Moderate
Sector
International Migration, Refugee Issues

Official website

Reported finances

Revenue
$73,150
Expenses
$105,632
Assets
$98,887
Liabilities
$2,098

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

Leadership & pay

3 people listed

Executive titles in this filing

  • JENNIFER SPINNER (VICE PRESIDENT)
  • ANYA VERKHOVSKAYA (PRESIDENT, TREASURER)

Highest reported compensation

  • ANYA VERKHOVSKAYA (PRESIDENT, TREASURER): $36,000 total reported compensation

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

Overview

Mission

Committed to empowering the most vulnerable, friends of be an angel provides humanitarian aid to those who need it most. Standing by its values of unity, humanity, solidarity and most of all, compassion.

What it reported doing in 2025

Provided mutiple mental health programs for israel children and adults alike. Provided humanitarian aid to the most vulnerable at the front lines in ukraine.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 71
  • Accountability: 65
  • Sustainability: 23
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 60.3%; rating input score 60
  • Program expense ratio: 41.7%; rating input score 42
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 25th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 92%; rating input score 92; 57th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 24th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -44.4%; rating input score 27; 27th percentile among comparable filings
  • Total-asset coverage ratio: 0.94; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 20; 20th percentile among comparable filings
  • Officer compensation ratio: 34.1%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -40.1% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -40.5% per year; rating input score 0; 10th percentile among comparable filings
  • Asset growth: -48.7% per year; rating input score 0; 3rd percentile among comparable filings

Details

  • Where the money goes: 60.3% of revenue deployed · 41.7% of spending went to programs
  • Governance: 2 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $44K in reported program spending
  • Leadership: top reported pay $36K · 3 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and foreign activity
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Moderate — Financial Efficiency: Program expense ratio scored 42/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 27/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • High — Sustainability: Liabilities to assets ratio scored 20/100.