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FRIENDSHIP CIRCLE SD INC

EIN 20-3472700 ENCINITAS, CA

Largest nonprofits in California

Revenue 2024
$509,238
Expenses 2024
$728,853

Program services were 74.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P30
Classification
1000
Street
441 SAXONY RD

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Other organizations at this address

6 other organizations in the IRS Business Master File list the same street address. matched by us

We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.

Mission and programs · 2024

Mission

to enrich the lives of children, teens and adults with special needs through social and recreational experiences and to inspire volunteers to participate in building a stronger and more inclusive community.

  • The organization provides friends and companions for children, teens and adults with developmental and other cognitive disabilities and fosters compassion and inclusion in a general educational environment. Our programs include: friends at home, family events, weekend outings, adult programs, teen girls club, camp let loose, specialized classes, home hospitality, parent support groups, sibling support, inclusion workshops and teen leadership training and volunteerism.

    Expenses $544,567 · Grants $641 · Revenue $396,804

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Yosef Rodal

    Executive Dir.

    Total calculated
    $104,411
    From this org
    $33,900
    From related orgs
    $0
    Other
    $70,511
    Hours/week
    25
  • Elisheva Green

    Treasurer

    Total calculated
    $0
    Hours/week
    25
  • Barry Galgut

    Chairman

    Total calculated
    $0
    Hours/week
    5
  • Cherri Cary

    Secretary

    Total calculated
    $0
    Hours/week
    5
  • Lyn Zanders

    Director

    Total calculated
    $0
    Hours/week
    5
  • Chalom Boudjnah

    DESIGNATOR

    Total calculated
    $0
    Hours/week
    5
  • Yeruchem Eilfort

    DESIGNATOR

    Total calculated
    $0
    Hours/week
    5
  • Dovid Smoller

    President

    Total calculated
    $0
    Hours/week
    5
  • Ronald Green

    Legacy CIRCLE DIR

    Total calculated
    $0
    Hours/week
    20

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $509,238
    Expenses
    $728,853
    Contributions
    $374,017
    Grants paid
    $641
  • 2023
    Revenue
    $2,690,324
    Expenses
    $771,056
    Contributions
    $2,531,992
    Grants paid
    $0
  • 2023
    Revenue
    $2,690,324
    Expenses
    $771,056
    Contributions
    $2,531,992
    Grants paid
    $0
  • 2022
    Revenue
    $3,414,982
    Expenses
    $399,658
    Contributions
    $3,398,450
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $221,998
    Expenses
    $417,755
    Assets (EOY)
    $257,255
  • 2020 · 990

    Revenue
    $402,284
    Expenses
    $335,637
    Assets (EOY)
    $504,712
  • 2019 · 990

    Revenue
    $514,773
    Expenses
    $435,479
    Assets (EOY)
    $418,072
  • 2019 · 990

    Revenue
    $514,773
    Expenses
    $435,479
    Assets (EOY)
    $418,072
  • 2015 · 990

    Revenue
    $351,964
    Expenses
    $338,867
    Assets (EOY)
    $149,327
  • 2014 · 990

    Revenue
    $451,708
    Expenses
    $366,387
    Assets (EOY)
    $162,976

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.