Focus

Legal name: Friends of Children United Society

Nonprofit profile at a glance

EIN
953847619
IRS 990 coverage
2022–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-EZ 2021, Form 990-N 2015
Location
Coronado, CA, USA
Phone
6193012915
Rating
52
Verdict
MIXED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$367,437
Expenses
$266,112
Assets
$495,291
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Peggy Duncan (President)

People named in this filing

  • Trisha Ross (VP Marketing)
  • Peggy Duncan (President)
  • Carol Dobi (Co-Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To make life better for San Diego County children and teens in need.

What it reported doing in 2025

The purpose of the organization shall be to raise funds for charitable purposes for the comfort and betterment of battered, abused, homeless, disabled, disadvantage and foster children and to disburse all funds raised to purchase necessary items for children.

Operating model

Revenue model
Other-operating. 77% of the money available for current operations came from other operating revenue.
Distribution model
Grant intermediary. The nonprofit sent 98% of its reported program spending out as grants.

The verdict

MIXED - A large share of available resources goes toward mission work and program spending has grown recently. A relatively small share of voting board members are independent and the filing does not identify recipients for some grant dollars.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 59
  • Accountability: 0
  • Sustainability: 70
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 62.7%; rating input score 63
  • Program expense ratio: 85.7%; rating input score 86
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 0%; rating input score 0; 20th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 27.6%; rating input score 78; 78th percentile among comparable filings
  • Total-asset coverage ratio: 1.86; rating input score 57; 57th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 18.8% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 12.9% per year; rating input score 100; 76th percentile among comparable filings
  • Asset growth: 20.1% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • What they do: 12 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 62.7% of revenue deployed · 85.7% of spending went to programs
  • Governance: 0 of 8 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $228K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes grants
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Sustainability: Total-asset coverage ratio scored 57/100.