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Nonprofiteer
← FRIENDSHIP CHILDRENS CENTER INC

Form 990 for tax year 2024

Filed by FRIENDSHIP CHILDRENS CENTER INC.

Totals

Total revenue
$1,589,243
Total expenses
$1,339,836
Contributions and grants received
$131,328
Grants paid
$0
Program service revenue
$1,373,142
Investment income
$79,763
Other revenue
$5,010
Total assets, end of year
$2,498,206
Total liabilities, end of year
$78,629
Net assets or fund balances, end of year
$2,419,577
Program services expenses (Part IX)
$1,049,622
Management and general expenses
$290,214
Fundraising expenses
$0
Program service expenses (Part III)
$1,049,622

Program services were 78.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $101,162

  • 1f · All other contributions, gifts and grants

    $30,166

  • 2a · Program service revenue: Universal & Expanded P

    total $640,000 · related or exempt $640,000

  • 2b · Program service revenue: Child Care DSS

    total $605,469 · related or exempt $605,469

  • 2c · Program service revenue: Food Program

    total $93,099 · related or exempt $93,099

  • 2d · Program service revenue: Child Care Parent Fees

    total $34,574 · related or exempt $34,574

  • 3 · Investment income

    total $65,171 · excluded $65,171

  • 7a · Gross sales of assets other than inventory

    securities $672,400

  • 7b · Less cost or other basis and sales expenses

    securities $657,808

  • 7c · Gain or loss

    securities $14,592

  • 7d · Net gain or loss

    total $14,592 · excluded $14,592

  • 11a · Other revenue: Other Income

    total $5,010 · related or exempt $5,010

  • 11e · Other revenue, total

    $5,010

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $135,912 · program services $13,591 · management and general $122,321

  • 7 · Other salaries and wages

    total $722,243 · program services $680,921 · management and general $41,322

  • 8 · Pension plan contributions

    total $11,024 · program services $11,024

  • 9 · Other employee benefits

    total $8,960 · program services $8,960

  • 10 · Payroll taxes

    total $61,908 · program services $50,477 · management and general $11,431

  • 11f · Fees: investment management

    total $8,189 · management and general $8,189

  • 11g · Fees: other

    total $86,152 · program services $25,027 · management and general $61,125

  • 12 · Advertising and promotion

    total $413 · program services $413

  • 13 · Office expenses

    total $54,832 · program services $33,574 · management and general $21,258

  • 16 · Occupancy

    total $21,242 · program services $19,118 · management and general $2,124

  • 19 · Conferences, conventions and meetings

    total $3,298 · program services $3,298

  • 22 · Depreciation, depletion and amortization

    total $12,148 · program services $10,933 · management and general $1,215

  • 23 · Insurance

    total $43,459 · program services $39,113 · management and general $4,346

  • 24a · Other expenses: Food Supplies

    total $104,964 · program services $104,964

  • 24b · Other expenses: Repairs and Maintenance

    total $41,312 · program services $37,181 · management and general $4,131

  • 24c · Other expenses: Music and Events

    total $7,683 · program services $7,683

  • 24d · Other expenses: Bad Debt

    total $1,626 · management and general $1,626

  • 24e · All other expenses

    total $14,471 · program services $3,345 · management and general $11,126

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $222,270 · end of year $334,546

  • 2 · Savings and temporary cash investments

    beginning of year $15,468 · end of year $15,486

  • 4 · Accounts receivable

    beginning of year $51,459 · end of year $56,483

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,939 · end of year $1,590

  • 10a · Land, buildings and equipment: cost or other basis

    $859,031

  • 10b · Land, buildings and equipment: accumulated depreciation

    $194,090

  • 10c · Land, buildings and equipment, net

    beginning of year $157,651 · end of year $664,941

  • 11 · Investments: publicly traded securities

    beginning of year $1,693,000 · end of year $1,415,758

  • 15 · Other assets

    beginning of year $14,590 · end of year $9,402

  • 17 · Accounts payable and accrued expenses

    beginning of year $67,771 · end of year $69,227

  • 25 · Other liabilities

    beginning of year $14,590 · end of year $9,402

  • 27 · Net assets without donor restrictions

    beginning of year $1,967,071 · end of year $2,419,577

  • 28 · Net assets with donor restrictions

    beginning of year $106,945 · end of year $0

Mission and programs · 2024

Mission

Non-denominational, not-for-profit organization, which provides a wide range of family, and child support services to an economically and culturally diverse population of families in the greater Rochester area. (Continued on Schedule O)Aware of the continuing changing needs of families, services are designed to strengthen and supplement family life through age-appropriate educational, emotional, social and physical experiences in a nurturing environment. Highest quality of care is assured through access to community services, continued professional growth of staff and the initiation of new experiences for children and families. Friendship has been providing care for children for over 90 years.

Activities or mission (Part I)

Provide family and child support services.

  • Daycare - Friendship Children's Center provides education to young children about themselves and the world around them while kindling their curiosity and strengthening their desire to learn. This is done in a nurturing environment that recognizes both the value and uniqueness of each child and how they learn. Approximately 62 children attended through a DSS subsidy - Friendship provides a home away from home for these children while their parents are at work. Families and children have been with Friendship for many years based on the uniqueness of our "community center".

    Expenses $246,007 · Revenue $738,152

  • EPK/UPK - Learning begins with active interaction between the child and his or her environment. In Friendship's program, this often takes the form of play, a natural behavior of children. Friendship recognizes play- dynamic, creative and constructive activity - as one of the most profound means available to children for constructing and reconstructing, formatting and reformatting knowledge. We adopted the RCSD as a partner in collaboration on a curriculum adapted to the young child. The curriculum helps children by giving them a reliable and dependable structure to their day, a social emotional component and a curriculum that is appropriate for early learners. (Continued on Schedule O)27 Expanded Pre-Kindergarten (EPK) children attended and received a RCSD educational program. EPK is defined as any child who lives in the city of Rochester and is 3 before Dec. 1st of the school year. These children receive a free Pre-Kindergarten program paid for with funds from the RCSD. 36 Universal Pre-Kindergarten (UPK) children attended and received a RCSD educational program. UPK is defined as any child who lives in the city of Rochester and is 4 by Dec. 1st of the school year. The curriculum is designed to prepare children for Kindergarten.

    Expenses $803,615 · Revenue $640,000

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Dawn Minemier

    Vice President

    Total calculated
    $0
    Hours/week
    0.3

  • Julie Engard

    Secretary

    Total calculated
    $0
    Hours/week
    0.3

  • Lisa Shearer

    Member

    Total calculated
    $0
    Hours/week
    0.3

  • Kathleen Russell

    Member (through 6/25)

    Total calculated
    $0
    Hours/week
    0.3

  • Gina Lord

    President

    Total calculated
    $0
    Hours/week
    0.3

  • Lauren McKinnon

    Treasurer

    Total calculated
    $0
    Hours/week
    1.7

  • Dina Smock

    Member

    Total calculated
    $0
    Hours/week
    0.3

  • Luca Zambito

    Member

    Total calculated
    $0
    Hours/week
    0.3

  • Shannon Halligan

    Member

    Total calculated
    $0
    Hours/week
    0.3

  • Angela Coles

    Member

    Total calculated
    $0
    Hours/week
    0.3

  • Kim Napier

    Member (12/24-5/25)

    Total calculated
    $0
    Hours/week
    0.1

  • Joi McMurtry

    Executive Director

    Total calculated
    $109,742
    From this org
    $104,390
    From related orgs
    $0
    Other
    $5,352
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2024
Filed
19 December 2025
IRS schema version
2024v5.2
Source object
202533569349300238

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