Friendship Christian Learning Center Inc

Nonprofit profile at a glance

EIN
311449081
IRS 990-EZ coverage
2021–2025
Forms available
Form 990 2023, Form 990-EZ 2025
Location
Columbus, OH, USA
Rating
61
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Child Day Care
Affiliation
Christianity

Reported finances

Revenue
$38,431
Expenses
$67,191
Assets
$32,883
Liabilities
$0

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

Leadership & pay

2 people listed

People named in this filing

  • Regina R Hutchinson (Administrator)
  • Roosevelt Williams (Chairman of Trustees)

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

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

Overview

Mission

A child day care center for children ages 6 weeks through 12 years that promote Christian learning. Primarily serves low-income single-family households

What it reported doing in 2025

Child Day Care

Operating model

Revenue model
Earned-program. 100% of the money available for current operations came from fees and other program revenue.
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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of total spending goes to programs and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 74
  • Sustainability: 22
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 71.2%; rating input score 71
  • Program expense ratio: 40.7%; rating input score 41

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 2nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -74.8%; rating input score 9; 9th percentile among comparable filings
  • Total-asset coverage ratio: 0.49; rating input score 31; 31st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 40.5%; rating input score 4; 4th percentile among comparable filings

Growth

  • Program expense growth: -20.7% per year; rating input score 0; 19th percentile among comparable filings
  • Revenue growth: -18.1% per year; rating input score 0; 17th percentile among comparable filings
  • Asset growth: -9.8% per year; rating input score 0; 18th percentile among comparable filings

Details

  • Where the money goes: 71.2% of revenue deployed · 40.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $27K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 3 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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 41/100.
  • High — Sustainability: Operating margin scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 31/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 4/100.