FRIENDS OF THE CHILDREN-BOSTON INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE CHILDREN-BOSTON INC (EIN 20-1581289)
Tax period
2024-09-01 to 2025-08-31
Filed
2026-04-06
IRS object ID
202600969349301205
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-06T12:15:55-05:00ReturnTs
Tax Period End2025-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN431985162PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SMITH SULLIVAN & BROWN PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line180 FLANDERS ROAD SUITE 302AddressLine1Txt
CityWESTBOROUGHCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01581ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201581289EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE CHILDREN - BOSTON INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone6179833682PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1184 DUDLEY STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonYI-CHIN CHENPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6179833682PhoneNum
Signature2026-04-06SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLINDA M SMITH CPAPreparerPersonNm
PTINP00316105PTIN
Phone5088717178PhoneNum
Preparation2026-04-06PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerYI-CHIN CHENPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1184 DUDLEY STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,240,911GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FRIENDSBOSTON.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionIMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT.ActivityOrMissionDesc
Voting Members Governing Body17VotingMembersGoverningBodyCnt
Voting Members Independent17VotingMembersIndependentCnt
Total Employee32TotalEmployeeCnt
Total Volunteers40TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,242,316PYContributionsGrantsAmt
CY Contributions Grants$3,849,670CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$33,817PYInvestmentIncomeAmt
CY Investment Income$28,752CYInvestmentIncomeAmt
PY Other Revenue-$93,907PYOtherRevenueAmt
CY Other Revenue-$113,918CYOtherRevenueAmt
PY Total Revenue$3,182,226PYTotalRevenueAmt
CY Total Revenue$3,764,504CYTotalRevenueAmt
PY Grants And Similar Paid$16,379PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$8,076CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,186,075PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,697,077CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$484,945CYTotalFundraisingExpenseAmt
PY Other Expenses$791,699PYOtherExpensesAmt
CY Other Expenses$837,321CYOtherExpensesAmt
PY Total Expenses$2,994,153PYTotalExpensesAmt
CY Total Expenses$3,542,474CYTotalExpensesAmt
PY Revenues Less Expenses$188,073PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$222,030CYRevenuesLessExpensesAmt
Total Assets BOY$7,389,653TotalAssetsBOYAmt
Total Assets EOY$7,918,803TotalAssetsEOYAmt
Total Liabilities BOY$2,241,327TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,272,369TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$5,148,326NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,646,434NetAssetsOrFundBalancesEOYAmt
MissionIMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,809,790ExpenseAmt
Grant$8,076GrantAmt
DescFRIENDS OF THE CHILDREN-BOSTON CREATES GENERATIONAL CHANGE BY ENGAGING CHILDREN FROM HIGH-RISK COMMUNITIES IN 12 YEARS OF TRANSFORMATIVE MENTORING RELATIONSHIPS. WE CALL THE CHILDREN WE SERVE ACHIEVERS TO DEMONSTRATE OUR BELIEF IN THEIR POTENTIAL; OUR LONG-TERM GOAL IS FOR ACHIEVERS TO GRADUATE FROM HIGH SCHOOL AND SUCCEED IN COLLEGE. OUR PROGRAM CONSISTS OF 16 HOURS A MONTH OF COMPREHENSIVE MENTORING AND ADVOCACY SUPPORT.Desc
Total Program Service Expenses$2,809,790TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit CounselingYes (1)CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document26IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee32EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members17GoverningBodyVotingMembersCnt
Independent Voting Member17IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1YI-CHIN CHENBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6179833682PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1184 DUDLEY STAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02119ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
ROBERT E HALLAGAN
CO-CHAIR1.00Yes (X)Yes (X)$0$0$0
JULIE LYNCH
CO-CHAIR1.00Yes (X)Yes (X)$0$0$0
JEFF SOMERS
TREASURER1.00Yes (X)Yes (X)$0$0$0
ALLEN C NUNNALLY
CLERK1.00Yes (X)Yes (X)$0$0$0
JOHN SIMON
DIRECTOR/CO-FOUNDER0.50Yes (X)$0$0$0
CHARLIE PLATT
DIRECTOR0.50Yes (X)$0$0$0
UCHENNA NDULUE
DIRECTOR0.50Yes (X)$0$0$0
NICOLE BORDEN
DIRECTOR0.50Yes (X)$0$0$0
JUNLIN HO
DIRECTOR0.50Yes (X)$0$0$0
GINNETTE ACEVEDO
DIRECTOR0.50Yes (X)$0$0$0
JENDAYI WILLIAMS
DIRECTOR0.50Yes (X)$0$0$0
JIM DAVEY
DIRECTOR0.50Yes (X)$0$0$0
DR MARVIN LOISEAU
DIRECTOR0.50Yes (X)$0$0$0
DEBORAH DREW
DIRECTOR0.50Yes (X)$0$0$0
MICHAEL CLEARY
DIRECTOR0.50Yes (X)$0$0$0
DANIELLE WILLIAMS
DIRECTOR0.50Yes (X)$0$0$0
PRAPTI MITTAL
DIRECTOR0.50Yes (X)$0$0$0
YI-CHIN CHEN
EXECUTIVE DIRECTOR40.00Yes (X)$148,461$0$0
STACY A DELLORFANO
DIRECTOR OF DEVELOPMENT40.00$130,783$0$8,336Yes (X)
MARIE A SMITH
SENIOR DIRECTOR OF PROGRAM40.00$103,308$0$1,367Yes (X)
DANIEL DELEON
CHIEF OF STAFF40.00$100,598$0$8,336Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$483,150TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$18,039TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Fundraising$439,946FundraisingAmt
Government Grants$620,221GovernmentGrantsAmt
All Other Contributions$2,789,503AllOtherContributionsAmt
Noncash Contributions$74,345NoncashContributionsAmt
Total Contributions$3,849,670TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$27,991TotalRevenueColumnAmt
Exclusion$27,991ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$286,450SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$285,689SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$761SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$761TotalRevenueColumnAmt
Exclusion$761ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$76,800FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$439,946ContriRptFundraisingEventAmt
Fundraising Direct Expenses$190,718FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$113,918TotalRevenueColumnAmt
Exclusion-$113,918ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,764,504TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$85,166ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$8,076TotalAmt
Program Services$8,076ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$158,096TotalAmt
Program Services$86,953ProgramServicesAmt
Management And General$7,905ManagementAndGeneralAmt
Fundraising$63,238FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,048,264TotalAmt
Program Services$1,678,135ProgramServicesAmt
Management And General$102,413ManagementAndGeneralAmt
Fundraising$267,716FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$302,268TotalAmt
Program Services$241,814ProgramServicesAmt
Management And General$15,114ManagementAndGeneralAmt
Fundraising$45,340FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$188,449TotalAmt
Program Services$150,759ProgramServicesAmt
Management And General$9,423ManagementAndGeneralAmt
Fundraising$28,267FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$60,704TotalAmt
Management And General$60,704ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$97,500TotalAmt
Program Services$97,500ProgramServicesAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$158,584TotalAmt
Program Services$107,367ProgramServicesAmt
Management And General$12,804ManagementAndGeneralAmt
Fundraising$38,413FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$51,892TotalAmt
Program Services$22,694ProgramServicesAmt
Management And General$24,943ManagementAndGeneralAmt
Fundraising$4,255FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$204,297TotalAmt
Program Services$161,948ProgramServicesAmt
Management And General$11,983ManagementAndGeneralAmt
Fundraising$30,366FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$47,926TotalAmt
Program Services$38,341ProgramServicesAmt
Management And General$2,396ManagementAndGeneralAmt
Fundraising$7,189FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,071TotalAmt
Program Services$856ProgramServicesAmt
Management And General$54ManagementAndGeneralAmt
Fundraising$161FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$20,073TotalAmt
Program Services$20,073ProgramServicesAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescACHIEVER PROGRAM EXPENSDesc
Total$195,274TotalAmt
Program Services$195,274ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,542,474TotalAmt
Program Services$2,809,790ProgramServicesAmt
Management And General$247,739ManagementAndGeneralAmt
Fundraising$484,945FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$293,090BOYAmt
EOY$491,306EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,386,535BOYAmt
EOY$4,707,394EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$672,628BOYAmt
EOY$717,819EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$31,240BOYAmt
EOY$43,979EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$76,311LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$73,605LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,498BOYAmt
EOY$2,706EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,002,662BOYAmt
EOY$1,955,599EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$7,389,653BOYAmt
EOY$7,918,803EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$138,039BOYAmt
EOY$187,784EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$9,867BOYAmt
EOY$12,645EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,093,421BOYAmt
EOY$2,071,940EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,241,327BOYAmt
EOY$2,272,369EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,476,375BOYAmt
EOY$5,002,292EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$671,951BOYAmt
EOY$644,142EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,148,326BOYAmt
EOY$5,646,434EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,389,653BOYAmt
EOY$7,918,803EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$222,030ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$304,028NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$27,950OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,288,863CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,307,246CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,375,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,242,316CurrentTaxYearMinus1YearAmt
Current Tax Year$3,846,670CurrentTaxYearAmt
Total$17,060,205TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,288,863CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,307,246CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,375,110CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,242,316CurrentTaxYearMinus1YearAmt
Current Tax Year$3,846,670CurrentTaxYearAmt
Total$17,060,205TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$513,698SubstantialContributorsTotAmt
Public Support Total170$16,546,507PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,052CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,738CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$42,804CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$33,817CurrentTaxYearMinus1YearAmt
Current Tax Year$19,534CurrentTaxYearAmt
Total$102,945TotalAmt
FieldValueIRS element (for citing)
Total Support$17,163,150TotalSupportAmt
Public Support CY1700.96410PublicSupportCY170Pct
Public Support PY1700.93600PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Organization Belongs Afflt GrpYes (X)OrganizationBelongsAffltGrpInd

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$97,500FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$97,500FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$3,444,974FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$3,542,474FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$327,124FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$81,781FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee EtcYes (1)AgentTrusteeEtcInd
Beginning Balance$8,946BeginningBalanceAmt
Additions During Year$10,398AdditionsDuringYearAmt
Distributions During Year$8,076DistributionsDuringYearAmt
Ending Balance$11,268EndingBalanceAmt
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$9,170OtherCostOrOtherBasisAmt
Depreciation$6,464DepreciationAmt
Book Value$2,706BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$67,141OtherCostOrOtherBasisAmt
Depreciation$67,141DepreciationAmt
Book Value$0BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$2,706TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEPOSITS$30,105
OPERATING LEASE RIGHT-OF-USE ASSET$1,862,385
FINANCE LEASE RIGHT-OF-USE ASSET$63,109
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,955,599TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OPERATING LEASE LIABILITY$2,009,613
FINANCE LEASE LIABILITY$62,327
FieldValueIRS element (for citing)
Total Liability$2,071,940TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt$4,068,532TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$304,028NetUnrealizedGainsInvstAmt
Revenue Not Reported$304,028RevenueNotReportedAmt
Revenue Subtotal$3,764,504RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,764,504TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$3,542,474TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$3,542,474ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$3,542,474TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 1B:ACHIEVER ENTREPRENEURSHIP PROGRAM. SEE EXPLANATION BELOW.
PART IV, LINE 2B:ACHIEVER ENTREPRENEURSHIP PROGRAM: THE ACHIEVER ENTREPRENEURSHIP PROGRAM GIVES FRIENDS-BOSTON'S YOUTH THE OPPORTUNITY TO LEARN ESSENTIAL LIFE SKILLS, LEARN THE BASIC CONCEPT OF ENTREPRENEURSHIP, AND EARN MONEY AS REWARD FOR THEIR LEARNING. IN FY 2025, 15 ACHIEVERS IN MIDDLE SCHOOL AND HIGH SCHOOL PARTICIPATED IN THE PROGRAM. INDIVIDUAL ESCROW ACCOUNTS ARE ESTABLISHED UNDER FRIENDS-BOSTON'S UMBRELLA MASTER BUSINESS BANK ACCOUNT. ACHIEVERS CAN RETRIEVE THEIR EARNINGS AT ANY POINT, AND WILL HAVE THE OPPORTUNITY TO HAVE THEIR EARNINGS MATCHED DOLLAR-TO-DOLLAR FOR UP TO $1,500 AT THE TIME OF THEIR HIGH SCHOOL GRADUATION.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FRIEND RAISEREvent1Nm
Gross Receipts Event1$516,746GrossReceiptsEvent1Amt
Charitable Contri Event1$439,946CharitableContriEvent1Amt
Gross Revenue Event1$76,800GrossRevenueEvent1Amt
Rent Facility Costs Event1$20,056RentFacilityCostsEvent1Amt
Food And Beverage Event1$80,312FoodAndBeverageEvent1Amt
Entertainment Event1$3,651EntertainmentEvent1Amt
Other Direct Expenses Event1$83,048OtherDirectExpensesEvent1Amt
Gross Receipts Total$516,746GrossReceiptsTotalAmt
Charitable Contributions Tot$439,946CharitableContributionsTotAmt
Gross Revenue Total Events$76,800GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$20,056RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$80,312FoodAndBeverageTotalEventsAmt
Entertainment Total Events$3,651EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$83,048OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$187,067DirectExpenseSummaryEventsAmt
Net Income Summary-$110,267NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeLEARNING REWARDGrantTypeTxt
Recipient15RecipientCnt
Cash Grant$8,076CashGrantAmt
Valuation Method UsedFMVValuationMethodUsedDesc
Non Cash AssistanceN/ANonCashAssistanceDesc

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationACHIEVER ENTREPRENEURSHIP PROGRAM: THE ACHIEVER ENTREPRENEURSHIP PROGRAM GIVES FRIENDS - BOSTON'S YOUTH THE OPPORTUNITY TO LEARN ESSENTIAL LIFE SKILLS, LEARN THE BASIC CONCEPT OF ENTREPRENEURSHIP, AND EARN MONEY AS REWARD FOR THEIR LEARNING. IN FY 2025, 15 ACHIEVERS IN MIDDLE SCHOOL AND HIGH SCHOOL PARTICIPATED IN THE PROGRAM. INDIVIDUAL ESCROW ACCOUNTS ARE ESTABLISHED UNDER FRIENDS-BOSTON'S UMBRELLA MASTER BUSINESS BANK ACCOUNT. ACHIEVERS CAN RETRIEVE THEIR EARNINGS AT ANY POINT, AND WILL HAVE THE OPPORTUNITY TO HAVE THEIR EARNINGS MATCHED DOLLAR-TO-DOLLAR FOR UP TO $1,500 AT THE TIME OF THEIR HIGH SCHOOL GRADUATION.ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescPROGRAM SUPPLIESDesc
Contribution0ContributionCnt
Noncash Contributions Rpt F990$32,737NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS REVIEWS FORM 990 BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION HAS EACH BOARD MEMBER COMPLETE THE CONFLICT OF INTEREST POLICY EACH YEAR. NEW MEMBERS SIGN IT DURING THEIR ON-BOARDING PROCESS.
FORM 990, PART VI, SECTION B, LINE 15AFINANCE COMMITTEE REVIEWS THE EXECUTIVE DIRECTOR'S ANNUAL SALARY AND DECIDES HOW MUCH (IF ANY) TO INCREASE SALARY. THEY THEN SIGN A FORM AUTHORIZING THE SALARY ADJUSTMENT TO BE MADE.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES SUCH DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9:UNCOLLECTIBLE PLEDGES -27,950.

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