Nonprofit · EIN 52-1844471
BEST FRIENDS FOUNDATION
Tax-exempt · CHEVY CHASE, MD 20815
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $965,215 | $849,319 | $115,896 | $247,290 | $36,646 | $210,644 |
| July 31, 2023 | 990-PF | $1,069,511 | $687,530 | $381,981 | $568,439 | $2,031 | $566,408 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $965,178
- Program service revenue
- $0
- Investment income
- $37
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $113,418
- Compensation of officers, directors and key employees
- $195,300
- Other salaries and wages
- $74,387
- Salaries, compensation and benefits (total)
- $314,807
- Professional fundraising fees
- $0
- Legal fees
- $46,150
- Accounting fees
- $14,698
- Occupancy
- $28,562
- Travel
- $14,804
- Program services (functional)
- $638,516
- Management and general (functional)
- $210,803
Balance sheet and other
- Total assets, start of year
- $112,326
- Total assets, end of year
- $247,290
- Total liabilities, end of year
- $36,646
- Net assets, end of year
- $210,644
- Net assets without donor restrictions
- $210,644
- Gross receipts
- $965,215
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1994
- State of legal domicile
- DC
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ELAYNE G BENNETT MED | FOUNDER/PRESIDENT Trustee or director, Officer | 40 | $195,300 |
| CURTIS ADAMS MD | DIRECTOR Trustee or director | 1 | $0 |
| MARY MALPHRUS MBA | DIRECTOR Trustee or director | 3 | $0 |
| MARTHA KENDRICK JD | DIRECTOR Trustee or director | 2 | $0 |
| TIMOTHY OVERCASH CPA | TREASURER Trustee or director | 3 | $0 |
| VICKI TIAHRT | DIRECTOR Trustee or director | 1 | $0 |
| BRIDGET OVERCASH | DIRECTOR Trustee or director | 2 | $0 |
| ROSEMARY STEIN MD | VICE PRESIDENT Trustee or director | 3 | $0 |
990-PF for the year ended July 31, 2023: 9 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELAYNE G BENNETT MED 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | FOUNDER/PRESIDENT | 40 | $96,000 | $12,000 |
| DOROTHY RIES 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | FINANCE DIRECTOR Highest-paid employee | 40 | $62,400 | $0 |
| CURTIS ADAMS MD 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 1 | $0 | $0 |
| MARY MALPHRUS MBA 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 3 | $0 | $0 |
| MARTHA KENDRICK JD 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 2 | $0 | $0 |
| TIMOTHY OVERCASH CPA 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 3 | $0 | $0 |
| VICKI TIAHRT 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 1 | $0 | $0 |
| BRIDGET OVERCASH 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 2 | $0 | $0 |
| ROSEMARY STEIN MD 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015 | DIRECTOR | 3 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 4 LAUREL PKWY, CHEVY CHASE, MD 20815-4213
- In care of
- % ELAYNE BENNETT
- Principal officer (990 for 2024)
- ELAYNE G BENNETT, 5335 WISCONSIN AVE NW 440, WASHINGTON, DC 20015
- Signed the 990
- ELAYNE G BENNETT, ELAYNE G. BENNETT
- Phone
- (202) 274-1835
- Return prepared by
- COMPASS US ACCOUNTANTS & ADVISORS
Mission
BEST FRIENDS IS A YOUTH DEVELOPMENT PROGRAM WHICH PROMOTES HEALTHY SOCIAL-EMOTIONAL BEHAVIOR AND WORKS TO PREVENT STUDENT ENGAGEMENT IN ACTIVITIES THAT WOULD PUT THEM AT RISK, ESPECIALLY WITH SPECIFIC INTEREST TO BULLYING AND VIOLENCE.
Program accomplishments
- BFF PROGRAM SEMINARS (MATERIALS, INCENTIVES, EVALUATION)Expenses $329,209 · grants $91,727
- SUMMER BRIDGE PROGRAM (MATERIALS, INCENTIVES, EVALUATION)Expenses $300,000 · grants $12,384
- BEST FRIENDS FOUNDATION SCHOLARSHIPSExpenses $9,307 · grants $9,307
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | Check at the IRS |
IRS record
- EIN
- 52-1844471
- 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
- 1994
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B99)
- Assets (IRS master file)
- $247,290
- Income (IRS master file)
- $965,215
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $965,215 | $849,319 | $247,290 | XML |
| 990-PF | July 2023 | $1,069,511 | $687,530 | $568,439 | XML |
| 990-PF | July 2022 | – | – | – | IRS |
| 990-PF | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 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 52-1844471).
Questions about BEST FRIENDS FOUNDATION
- What is the EIN of BEST FRIENDS FOUNDATION?
- The employer identification number (EIN) of BEST FRIENDS FOUNDATION is 52-1844471.
- Is BEST FRIENDS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to BEST FRIENDS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BEST FRIENDS FOUNDATION 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 BEST FRIENDS FOUNDATION due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BEST FRIENDS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of BEST FRIENDS FOUNDATION?
- The 990 for the year ended July 31, 2025 names ELAYNE G BENNETT.
- Who are the officers and directors of BEST FRIENDS FOUNDATION?
- The 990 for the year ended July 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $195,300 (ELAYNE G BENNETT MED, FOUNDER/PRESIDENT).
- How much revenue does BEST FRIENDS FOUNDATION have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $965,215, expenses of $849,319 and total assets of $247,290 at year end.
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