Friends of The Children — Stockton
Legal name: Friends of the Children - Stockton
Nonprofit profile at a glance
- EIN
- 995034126
- IRS 990 coverage
- 2024–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- Stockton, CA, USA
- Phone
- 5109091874
- Rating
- 64
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Educational Services and Schools - Other
Reported finances
- Revenue
- $1,707,196
- Expenses
- $379,584
- Assets
- $1,431,443
- Liabilities
- $103,831
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- MICHELLE LEE (EXECUTIVE DIRECTOR)
People named in this filing
- DIANE MALCOUN (BOARD CHAIR)
- JAMES FISHER UNTIL 225 (TREASURER)
- DANIEL MARTINI (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 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Impacting generational change by empowering youth who are facing the greatest obstacles through relationships with professional mentors. Friends of the Children - Stockton** is part of a national network of Friends of the Children chapters across the United States. Friends of the Children connects children – all of whom have unique talents – to a paid, professional mentor called a Friend. We hire and train Friends whose full-time jobs are to support our youth to succeed, despite the extremely challenging situations most experience, from as early as age 4 through high school graduation – 12+ years, no matter what. Our model is distinct, courageous and proven. We revolutionized the youth mentoring field by creating the first and only long-term professional mentoring program in the country. We are experts in building sustained a.
What it reported doing in 2024
Youth in the friends program face considerable challenges, including placement in the foster care system, under-resourced neighborhood schools, homelessness, hunger, and challenges in access to and quality of heath care. Despite these barriers, program youth enter adulthood with strong foundations for continuing acheivement: 92% go on to enroll in post-secondary education, serve our country or enter the workforce, 83% graduate high school or earn a ged, 93% avoid juvenile justice system involvement, and 98% wait to parent until after their teen years.
Operating model
- Revenue model
- Donor-supported. 100% 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
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 36
- Transparency & Controls: 92
- Accountability: 88
- Sustainability: 84
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 13.6%; rating input score 14
- Program expense ratio: 61.2%; rating input score 61
- Fundraising efficiency: $36.59 raised per $1 spent on fundraising; rating input score 72; 72nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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; 63rd percentile among comparable filings
- Governance controls: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: NotApplicable
- 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: 77.8%; rating input score 97; 97th percentile among comparable filings
- Total-asset coverage ratio: 3.77; rating input score 80; 80th percentile among comparable filings
- Liabilities to assets ratio: 0.07; rating input score 47; 47th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- What they do: 1 operating location identified
- Where the money goes: 13.6% of revenue deployed · 61.2% of spending went to programs
- Governance: 4 of 4 board members independent · 5 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $232K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 23 of 23 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- High — Financial Efficiency: Mission deployment rate scored 14/100.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Liabilities to assets ratio scored 47/100.