Nonprofit · EIN 54-0505899
FRIENDS ASSOCIATION FOR CHILDREN
Tax-exempt · RICHMOND, VA 23220
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $3,227,719 | $3,045,243 | $182,476 | $4,345,032 | $237,448 | $4,107,584 |
| June 30, 2024 | 990 | $2,978,061 | $2,869,292 | $108,769 | $4,198,500 | $282,310 | $3,916,190 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $1,870,116
- of which government grants
- $580,879
- Program service revenue
- $1,273,086
- Investment income
- $84,517
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $128,326
- Other salaries and wages
- $1,830,027
- Salaries, compensation and benefits (total)
- $2,315,315
- Professional fundraising fees
- $0
- Legal fees
- $15,648
- Accounting fees
- $15,804
- Occupancy
- $208,982
- Travel
- $20,410
- Depreciation
- $106,408
- Program services (functional)
- $2,359,844
- Management and general (functional)
- $521,917
- Fundraising (functional)
- $163,482
Balance sheet and other
- Total assets, start of year
- $4,198,500
- Total assets, end of year
- $4,345,032
- Total liabilities, end of year
- $237,448
- Net assets, end of year
- $4,107,584
- Land, buildings and equipment
- $1,981,589
- Publicly traded securities
- $74,747
- Net assets without donor restrictions
- $3,961,436
- Net assets with donor restrictions
- $146,148
- Gross receipts
- $3,227,719
- Employees
- 59
- Volunteers
- 0
- Year formed
- 1871
- State of legal domicile
- VA
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| J DAVID YOUNG | EXECUTIVE DIRECTOR Officer | 40 | $128,326 | $5,133 |
| KATHY GLASS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KYMBERLY JOHNSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ROBIN BENNS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JESSICA COBURN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DANA GRESKO | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| GRETA PETERS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SCOTT SCHMIDT | SECRETARY Trustee or director | 2 | $0 | $0 |
| MATTHEW SMYTHE | 1ST VICE PRESIDENT Trustee or director | 2 | $0 | $0 |
| JIM DUTY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| RACHAEL SELIGMAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
990 for the year ended June 30, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| J DAVID YOUNG | EXECUTIVE DIRECTOR Officer | 40 | $121,131 | $3,636 |
| KATHY GLASS | PRESIDENT Trustee or director, Officer | 2 | $0 | $0 |
| KYMBERLY JOHNSON | TREASURER Trustee or director, Officer | 2 | $0 | $0 |
| ROBIN BENNS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KORINN CARTER | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JESSICA COBURN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| CRYSTAL FOSTER FITZGERALD | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| DANA GRESKO | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| GRETA PETERS | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SCOTT SCHMIDT | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| SAM SEELEY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| MATTHEW SMYTHE | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| JIM DUTY | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1004 ST JOHN ST, RICHMOND, VA 23220-2525
- Principal officer (990 for 2024)
- DAVID YOUNG, 1004 ST JOHN STREET, RICHMOND, VA 23220
- Signed the 990
- DAVID YOUNG, EXECUTIVE DIRECTOR
- Phone
- (804) 644-2357
- Website
- WWW.FRIENDSRVA.ORG
- Return prepared by
- FRANK BARCALOW PLLC CPAS
Mission
TO HELP CHILDREN AND THEIR FAMILIES IN THE RICHMOND AREA ACHIEVE THEIR POTENTIAL AND BECOME PRODUCTIVE CITIZENS
Program accomplishments
- EARLY CHILDHOOD PROGRAMS AND SERVICES SUPPORT THE ACADEMIC, SOCIAL, AND EMOTIONAL DEVELOPMENT OF THE CHILDREN WE SERVE, AS THEY BEGIN THEIR EDUCATIONAL JOURNEY. PARENTS AND FAMILIES ARE ALSO SUPPORTED VIA OUR STAFF SOCIAL WORKERS TO ACCESS AVAILABLE COMMUNITY RESOURCES AND TO NAVIGATE THE COMPLEX SOCIAL SERVICES SYSTEM IN RICHMOND.Expenses $2,359,844 · revenue $1,273,086
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 54-0505899
- 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
- 1933
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P33Z)
- Assets (IRS master file)
- $4,345,032
- Income (IRS master file)
- $3,227,719
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $3,227,719 | $3,045,243 | $4,345,032 | XML |
| 990 | June 2024 | $2,978,061 | $2,869,292 | $4,198,500 | XML |
| 990 | June 2023 | $2,410,641 | $2,504,932 | $4,088,679 | IRS |
| 990 | June 2022 | $2,843,979 | $2,239,699 | $4,201,768 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 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 54-0505899).
Questions about FRIENDS ASSOCIATION FOR CHILDREN
- What is the EIN of FRIENDS ASSOCIATION FOR CHILDREN?
- The employer identification number (EIN) of FRIENDS ASSOCIATION FOR CHILDREN is 54-0505899.
- Is FRIENDS ASSOCIATION FOR CHILDREN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1933.
- Are donations to FRIENDS ASSOCIATION FOR CHILDREN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS ASSOCIATION FOR CHILDREN 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 ASSOCIATION FOR CHILDREN due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS ASSOCIATION FOR CHILDREN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of FRIENDS ASSOCIATION FOR CHILDREN?
- The 990 for the year ended June 30, 2025 names DAVID YOUNG.
- Who are the officers and directors of FRIENDS ASSOCIATION FOR CHILDREN?
- The 990 for the year ended June 30, 2025 lists 11 people; 1 received compensation from the organization, the highest $128,326 (J DAVID YOUNG, EXECUTIVE DIRECTOR).
- How much revenue does FRIENDS ASSOCIATION FOR CHILDREN have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $3,227,719, expenses of $3,045,243 and total assets of $4,345,032 at year end.
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