Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 20-3270890

FRIENDSHIP CIRCLE

Tax-exempt · LOS ANGELES, CA 90034

Financials

$2.1M$2.2M2023$2.2M$2.4M2024
Revenue Expenses · by fiscal year end
Financials of FRIENDSHIP CIRCLE by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$2,198,266$2,442,828-$244,562$1,454,642$1,864,001-$409,359
December 31, 2023990$2,143,864$2,187,470-$43,606$1,663,946$1,837,288-$173,342
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$2,006,589
of which government grants
$879,209
Program service revenue
$70,621
Investment income
$18
Net rental income
$37,938
Net income from fundraising events
-$1,157
Other revenue
$121,038

Expenses

Grants and similar amounts paid
$6,489
Compensation of officers, directors and key employees
$356,500
Other salaries and wages
$741,703
Salaries, compensation and benefits (total)
$1,176,435
Professional fundraising fees
$0
Accounting fees
$12,213
Occupancy
$142,418
Travel
$8,055
Depreciation
$31,454
Program services (functional)
$1,856,822
Management and general (functional)
$412,722
Fundraising (functional)
$173,284

Balance sheet and other

Total assets, start of year
$1,663,946
Total assets, end of year
$1,454,642
Total liabilities, end of year
$1,864,001
Net assets, end of year
-$409,359
Land, buildings and equipment
$1,100,695
Gross receipts
$2,199,423
Employees
27
Volunteers
425
Year formed
2005
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MICHAEL J RAV-NOYPresident
Officer
40$122,000$112,500
MIRIAM RAV-NOYPROG DIRECTOR
Officer
30$122,000$0
NECHAMA SEREBRYANSKIPROG COORDINATOR40$115,207$0
ISABEL GEMARA-DICKERPROG COORDINATOR40$107,945$0
NETTIE LERNERDirector
Trustee or director
0$0$0
ARI MARKDirector
Trustee or director
0$0$0
Ariel HaratzDirector
Trustee or director
0$0$0
HERTZEL PEERSecretary
Officer
0$0$0
BRUCE SOBOLTreasurer
Officer
0$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensationOther / benefits
MICHAEL J RAV-NOYPresident
Officer
40$100,750$91,500
NECHAMA SEREBRYANSKIPROG COORDINATOR40$117,500$0
MIRIAM RAV-NOYPROG DIRECTOR
Officer
30$103,250$500
ISABEL GEMARA-DICKERPROG COORDINATOR40$100,235$0
NETTIE LERNERDirector
Trustee or director
0$0$0
ARI MARKDirector
Trustee or director
0$0$0
Ariel HaratzDirector
Trustee or director
0$0$0
HERTZEL PEERSecretary
Officer
0$0$0
BRUCE SOBOLTreasurer
Officer
0$0$0

Address and contacts

Address (IRS master file)
1952 S ROBERTSON BLVD, LOS ANGELES, CA 90034-1129
In care of
% MICHAEL RAV NOY
Signed the 990
MICHAEL J RAV-NOY, President
Phone
(310) 280-0955
Return prepared by
KATZ KHAYUT & STROLL LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 20-3270890 or by the name FRIENDSHIP CIRCLE.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

To provide assistance and support to the families of children with special needs.

990 for the year ended December 31, 2024

Program accomplishments

  • The organization provides friends and companions for children with special needs and to teach compassion and inclusion to children in a general educational environment. Teenage volunteers visit the children at home once a week. The child gains a special friend while the parents are given a much needed respite.
    Expenses $1,856,822 · grants $7,899 · revenue $2,054,375
  • ONE OF THE ORGANIZATION'S CORE MISSIONS IS TO ENRICH, INSPIRE AND MOTIVATE TEENS TOSHARE OF THEMSELVES WITH CHILDREN AND TEENS WHO HAVE VARIOUS DISABILITIES. CURRENTLY, 425 VOLUNTEERS (ABOUT 85% OF THEM ARE TEENS) DONATE THEIR TIME AND ENERGIES TO THIS CAUSE. THESE VOLUNTEERS COLLECTIVELY SPEND ABOUT 10,000 HOURS A YEAR WITH THE CHILDREN. EVALUATED AT $10 PER HOUR, THIS COMPUTES TO A VALUE OF $131,000 ANNUALLY.

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
20-3270890
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2005
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,454,642
Income (IRS master file)
$2,199,423

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$2,198,266$2,442,828$1,454,642IRS
990December 2023$2,143,864$2,187,470$1,663,946XML
990December 2022$1,288,870$1,612,686$1,713,659IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-3270890).

Questions about FRIENDSHIP CIRCLE

What is the EIN of FRIENDSHIP CIRCLE?
The employer identification number (EIN) of FRIENDSHIP CIRCLE is 20-3270890.
Is FRIENDSHIP CIRCLE tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
Are donations to FRIENDSHIP CIRCLE tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDSHIP CIRCLE file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of FRIENDSHIP CIRCLE due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRIENDSHIP CIRCLE last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who are the officers and directors of FRIENDSHIP CIRCLE?
The 990 for the year ended December 31, 2024 lists 9 people; 4 received compensation from the organization, the highest $122,000 (MICHAEL J RAV-NOY, President).
How much revenue does FRIENDSHIP CIRCLE have?
On its 990 for the year ended December 31, 2024 it reported revenue of $2,198,266, expenses of $2,442,828 and total assets of $1,454,642 at year end.

Other nonprofits in LOS ANGELES

All nonprofits in LOS ANGELES · California · Youth development