Friends the National Association of Young People Who Stutter
Nonprofit profile at a glance
- EIN
- 943295898
- IRS 990 coverage
- 2023–2024
- Forms available
- Form 990 2024, Form 990-EZ 2022
- Location
- Langhorne, PA, USA
- Phone
- 5165090679
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Youth Centers, Clubs
Reported finances
- Revenue
- $370,006
- Expenses
- $278,691
- Assets
- $396,472
- Liabilities
- $1,200
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
14 people listed
People named in this filing
- ROISIN MCMANUS (CHAIRPERSON)
- STAVROS LADEAS (VICE CHAIR P)
- ARIN SHEELER (BOARD SECRET)
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
Friends is a national organization created to provide a network of love and support for children and teenagers who stutter, their families, and the professionals who work with them.
What it reported doing in 2024
The organization provides a network of support, resources and education to children and adults who stutter. Conventions and events provide life changing experiences and offer help to those who stutter.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 66
- Transparency & Controls: 92
- Accountability: 76
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 65.9%; rating input score 66
- Program expense ratio: 86.9%; rating input score 87
- Fundraising efficiency: Limited
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; 63rd percentile among comparable filings
- Governance controls: 3 of 7 controls in place; rating input score 43
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 24.7%; rating input score 78; 78th percentile among comparable filings
- Total-asset coverage ratio: 1.42; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 73.8% per year; rating input score 100; 98th percentile among comparable filings
- Revenue growth: 11.5% per year; rating input score 100; 76th percentile among comparable filings
- Asset growth: 20.8% per year; rating input score 100; 85th percentile among comparable filings
Details
- Where the money goes: 65.9% of revenue deployed · 86.9% of spending went to programs
- Governance: 14 of 14 board members independent · 3 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $242K in reported program spending
- Leadership: top reported pay $0 · 14 people listed
- Consistency: 21 of 21 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 2 filing years from 2023 to 2024
- 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.
- Moderate — Accountability: Governance controls: 4 of 7 not reported.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- Review — Sustainability: Liabilities to assets ratio scored 52/100.