Nonprofit · EIN 31-0920577
FRIENDS HEALTH CARE ASSOCIATION
Tax-exempt · YELLOW SPGS, OH 45387
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $7,855,298 | $8,183,724 | -$328,426 | $8,048,604 | $4,348,484 | $3,700,120 |
| December 31, 2024 | 990 | $7,508,265 | $7,657,590 | -$149,325 | $8,289,423 | $4,352,159 | $3,937,264 |
| December 31, 2023 | 990 | $8,198,538 | $7,570,215 | $628,323 | $8,715,836 | $4,684,385 | $4,031,451 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $167,478
- of which government grants
- $110,639
- Program service revenue
- $7,605,832
- Investment income
- $81,988
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $175,649
- Other salaries and wages
- $4,009,473
- Salaries, compensation and benefits (total)
- $4,956,965
- Professional fundraising fees
- $0
- Legal fees
- $24,148
- Accounting fees
- $23,000
- Occupancy
- $401,282
- Travel
- $2,283
- Depreciation
- $432,274
- Program services (functional)
- $7,457,710
- Management and general (functional)
- $726,014
Balance sheet and other
- Total assets, start of year
- $8,289,423
- Total assets, end of year
- $8,048,604
- Total liabilities, end of year
- $4,348,484
- Net assets, end of year
- $3,700,120
- Land, buildings and equipment
- $4,574,411
- Net assets without donor restrictions
- $3,067,242
- Net assets with donor restrictions
- $632,878
- Gross receipts
- $7,855,298
- Employees
- 245
- Volunteers
- 13
- Year formed
- 1977
- State of legal domicile
- OH
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HANNAH MORMON | DIRECTOR OF NURSING Highest-paid employee | 40 | $182,250 | $189 |
| MICHAEL MONTGOMERY | EXECUTIVE DIRECTOR Officer | 40 | $151,596 | $24,053 |
| MARTHA FRISBY | MDS COORDINATOR Highest-paid employee | 40 | $103,942 | $0 |
| JAMES DUFFEE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MARY C HOLLAND | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| TRENT FISHER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| DIANE CHIDDISTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ABBY COBB | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHARLOTTE MCQUEEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KRISTINA HOFSTRA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TERRY LAWSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD KREEGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| FREDERIC LEEDS | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JENS-UWE MAYER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| VALERIE BLACKWELL-TRUIT | TRUSTEE Trustee or director | 1 | $0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ABI KATZ | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HANNAH MORMON | DIRECTOR OF NURSING Highest-paid employee | 40 | $166,098 | $0 |
| MICHAEL MONTGOMERY | EXECUTIVE DIRECTOR Officer | 40 | $143,325 | $20,538 |
| JAMES DUFFEE | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MARY C HOLLAND | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| TRENT FISHER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| DIANE CHIDDISTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ABBY COBB | TRUSTEE Trustee or director | 1 | $0 | $0 |
| VALERIE BLACKWELL-TRUITT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD KREEGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TERRY LAWSON | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHARLOTTE MCQUEEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| KRISTINA HOFSTRA | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MICHAEL MONTGOMERY | EXECUTIVE DIRECTOR Officer | 40 | $145,731 | $11,936 |
| HANNAH MORMON | DIRECTOR OF NURSING Highest-paid employee | 40 | $149,867 | $0 |
| SANDRA LANG PHD | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| MARY C HOLLAND | VICE PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| TRENT FISHER | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| DIANE CHIDDISTER | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| ABBY COBB | TRUSTEE Trustee or director | 1 | $0 | $0 |
| VALERIE BLACKWELL-TRUITT | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TODD KREEGER | TRUSTEE Trustee or director | 1 | $0 | $0 |
| MARCI MEIGS-KILBY | TRUSTEE Trustee or director | 1 | $0 | $0 |
| JAMES DUFFEE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CHARLOTTE MCQUEEN | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TOM MALCOLM | TRUSTEE Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 150 E HERMAN ST, YELLOW SPGS, OH 45387-1601
- Principal officer (990 for 2025)
- JIM DUFFEE, 150 EAST HERMAN STREET, YELLOW SPRINGS, OH 45387
- Signed the 990
- JIM DUFFEE, PRESIDENT
- Phone
- (937) 767-7363
- Website
- WWW.FRIENDSHEALTHCARE.ORG
- Return prepared by
- CLARK SCHAEFER HACKETT & CO
Mission
FRIENDS CARE COMMUNITY MEETS THE RESIDENTIAL LIVING NEEDS OF SENIORS AND OTHERS BY PROVIDING INDEPENDENT LIVING, ASSISTED CARE, SKILLED CARE AND CONVALESCENT OPTIONS IN A VIBRANT, HOMELIKE ENVIRONMENT. THROUGH RESPECT FOR THE DIGNITY AND UNIQUE NEEDS OF EACH INDIVIDUAL, WE ASPIRE TO THE HAPPINESS AND FULFILLMENT OF ALL RESIDENTS AND STAFF AND THE CONFIDENCE AND TRUST OF FAMILY MEMBERS AND THE YELLOW SPRINGS COMMUNITY.
Program accomplishments
- THE SKILLED NURSING CENTER OFFERS A PLACE FOR SHORT TERM REHABILITATION AFTER A HOSPITAL STAY OR LONG TERM CARE WHEN NEEDED. STAFFED BY FRIENDLY, CARING PEOPLE, ITS 59-BED NURSING FACILITY INCLUDES 16 REHABILITATION/SHORT-TERM CARE BEDS. REHABILITATIVE CARE IS PROVIDED BY LICENSED PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS FOR RESIDENTS RECOVERING FROM MAJOR SURGERY, STROKE, HEART ATTACK, ORTHOPEDIC AND OTHER MEDICAL CONDITIONS AND ILLNESSES.Expenses $5,975,974 · revenue $5,881,137
- FEATURING 20 INDIVIDUAL APARTMENTS WITH FOUR DIFFERENT FLOOR PLANS AND LARGE BATHROOMS, THE ASSISTED LIVING UNIT IS A LICENSED FACILITY DESIGNED TO ENHANCE INDEPENDENCE. THE CENTER ENCOURAGES RESIDENTS TO ENJOY SOCIALIZING IN A SECURE, MODEST, QUIET SETTING.Expenses $1,203,860 · revenue $1,278,856
- INDEPENDENT LIVING AFFORDS PRIVACY AND FREEDOM COMBINED WITH THE SECURITY OF A 24 HOUR ON-CALL ASSISTANCE AND A MAINTENANCE FREE ENVIRONMENT. THE 11 INDEPENDENT LIVING DUPLEXES ARE NESTLED ALONG SPECTACULAR WALKING PATHS THROUGH BEAUTIFUL WOODS.Expenses $277,876 · revenue $445,839
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0920577
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1977
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,048,604
- Income (IRS master file)
- $7,855,298
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $7,855,298 | $8,183,724 | $8,048,604 | XML |
| 990 | December 2024 | $7,508,265 | $7,657,590 | $8,289,423 | XML |
| 990 | December 2023 | $8,198,538 | $7,570,215 | $8,715,836 | XML |
| 990 | December 2022 | $6,568,922 | $7,351,943 | $8,085,205 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 31-0920577).
Questions about FRIENDS HEALTH CARE ASSOCIATION
- What is the EIN of FRIENDS HEALTH CARE ASSOCIATION?
- The employer identification number (EIN) of FRIENDS HEALTH CARE ASSOCIATION is 31-0920577.
- Is FRIENDS HEALTH CARE ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1977.
- Are donations to FRIENDS HEALTH CARE ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS HEALTH CARE ASSOCIATION 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 FRIENDS HEALTH CARE ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS HEALTH CARE ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS HEALTH CARE ASSOCIATION?
- The 990 for the year ended December 31, 2025 names JIM DUFFEE.
- Who are the officers and directors of FRIENDS HEALTH CARE ASSOCIATION?
- The 990 for the year ended December 31, 2025 lists 16 people; 3 received compensation from the organization, the highest $182,250 (HANNAH MORMON, DIRECTOR OF NURSING).
- How much revenue does FRIENDS HEALTH CARE ASSOCIATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $7,855,298, expenses of $8,183,724 and total assets of $8,048,604 at year end.
Other nonprofits in YELLOW SPGS
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- ANTIOCH COLLEGE CORPORATION EIN 26-1672457 · last filed 990 for 2025
- MIAMI VALLEY PUBLIC MEDIA INC EIN 83-0545108 · last filed 990 for 2025
- YELLOW SPRINGS COMMUNITY FOUNDATION EIN 23-7372791 · last filed 990 for 2024
- GLEN HELEN ASSOCIATION EIN 31-0963193 · last filed 990 for 2025
- MORGAN FAMILY FOUNDATION EIN 30-0205024 · last filed 990-PF for 2024
- YELLOW SPRINGS HOME INC EIN 31-1656193 · last filed 990 for 2024
- YELLOW SPRINGS COMMUNITY CHILDRENS CENTER EIN 31-6001024 · last filed 990 for 2025