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

Nonprofit · EIN 20-3472700

FRIENDSHIP CIRCLE SD INC

Tax-exempt · ENCINITAS, CA 92024

Financials

$2.7M$771K2023$509K$729K2024
Revenue Expenses · by fiscal year end
Financials of FRIENDSHIP CIRCLE SD INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$509,238$728,853-$219,615$4,992,211$16,653$4,975,558
December 31, 2023990 (amended)$2,690,324$771,056$1,919,268$5,212,943$17,770$5,195,173
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$374,017
Program service revenue
$22,787
Investment income
$110,793
Other revenue
$1,641

Expenses

Grants and similar amounts paid
$641
Compensation of officers, directors and key employees
$104,411
Other salaries and wages
$351,403
Salaries, compensation and benefits (total)
$538,101
Professional fundraising fees
$0
Legal fees
$6,243
Accounting fees
$14,633
Occupancy
$25,415
Travel
$539
Depreciation
$3,122
Program services (functional)
$544,567
Management and general (functional)
$155,805
Fundraising (functional)
$28,481

Balance sheet and other

Total assets, start of year
$5,212,943
Total assets, end of year
$4,992,211
Total liabilities, end of year
$16,653
Net assets, end of year
$4,975,558
Land, buildings and equipment
$2,685,405
Gross receipts
$509,238
Employees
9
Volunteers
75
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
YOSEF RODALExecutive Dir.
Officer
25$33,900$70,511
ELISHEVA GREENTreasurer
Trustee or director, Officer
25$0$0
Barry GalgutChairman
Trustee or director
5$0$0
Cherri CarySecretary
Trustee or director, Officer
5$0$0
Lyn ZandersDirector
Trustee or director
5$0$0
Chalom BoudjnahDESIGNATOR
Trustee or director
5$0$0
Yeruchem EilfortDESIGNATOR
Trustee or director
5$0$0
Dovid SmollerPresident
Trustee or director, Officer
5$0$0
RONALD GREENLegacy CIRCLE DIR20$0$0
990 for the year ended December 31, 2023: 9 people
NameTitleHours / weekCompensationOther / benefits
RONALD GREENLegacy CIRCLE DIR20$161,840$0
YOSEF RODALExecutive Dir.
Officer
25$31,136$74,972
ELISHEVA GREENTreasurer
Trustee or director, Officer
25$0$0
Barry GalgutChairman
Trustee or director
5$0$0
Cherri CarySecretary
Trustee or director, Officer
5$0$0
Lyn ZandersDirector
Trustee or director
5$0$0
Chalom BoudjnahDESIGNATOR
Trustee or director
5$0$0
Yeruchem EilfortDESIGNATOR
Trustee or director
5$0$0
Dovid SmollerPresident
Trustee or director, Officer
5$0$0

Address and contacts

Address (IRS master file)
441 SAXONY RD, ENCINITAS, CA 92024-2725
In care of
% YISROEL GOLDSTEIN
Principal officer (990 for 2024)
YOSEF RODAL, 441 SAXONY ROAD, ENCINITAS, CA 92024
Signed the 990
YOSEF RODAL, Executive Dir.
Phone
(408) 755-5770
Return prepared by
KATZ KHAYUT & STROLL LLP

California records

California keeps its own records of charities and corporations. Search them by EIN 20-3472700 or by the name FRIENDSHIP CIRCLE SD INC.

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

Mission

to enrich the lives of children, teens and adults with special needs through social and recreational experiences and to inspire volunteers to participate in building a stronger and more inclusive community.

990 for the year ended December 31, 2024

Program accomplishments

  • The organization provides friends and companions for children, teens and adults with developmental and other cognitive disabilities and fosters compassion and inclusion in a general educational environment. Our programs include: friends at home, family events, weekend outings, adult programs, teen girls club, camp let loose, specialized classes, home hospitality, parent support groups, sibling support, inclusion workshops and teen leadership training and volunteerism.
    Expenses $544,567 · grants $641 · revenue $396,804

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
20-3472700
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
2006
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P30)
Assets (IRS master file)
$4,992,211
Income (IRS master file)
$509,238

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$509,238$728,853$4,992,211XML
990December 2023$2,690,324$771,056$5,212,943XML
990December 2022$3,414,982$399,658$3,280,947IRS
990December 2021$221,998$417,755$257,255IRS
990December 2020–––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 20-3472700).

Questions about FRIENDSHIP CIRCLE SD INC

What is the EIN of FRIENDSHIP CIRCLE SD INC?
The employer identification number (EIN) of FRIENDSHIP CIRCLE SD INC is 20-3472700.
Is FRIENDSHIP CIRCLE SD INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2006.
Are donations to FRIENDSHIP CIRCLE SD INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDSHIP CIRCLE SD INC 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 SD INC 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 SD INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of FRIENDSHIP CIRCLE SD INC?
The 990 for the year ended December 31, 2024 names YOSEF RODAL.
Who are the officers and directors of FRIENDSHIP CIRCLE SD INC?
The 990 for the year ended December 31, 2024 lists 9 people; 1 received compensation from the organization, the highest $33,900 (YOSEF RODAL, Executive Dir.).
How much revenue does FRIENDSHIP CIRCLE SD INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $509,238, expenses of $728,853 and total assets of $4,992,211 at year end.

Other nonprofits in ENCINITAS

All nonprofits in ENCINITAS · California · Human services