Youth Development (O50) 990 on File

FRIENDS OF THE CHILDREN - TWIN CITIES

EIN: 92-0729592 · MINNEAPOLIS, MN 55448-3269 · United States · FY 2023 Data

3 out of 5 42 / 100 Based on one year of filings

Financial strength (30%) 72/100

Reliability (20%) 40/100

Effectiveness (25%) 51/100

Impact (25%) No data yet

Financial data: FY 2023 · Scored 9/13/2026

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CharityAI™ Score

Not yet evaluated

Financial Overview — FY 2023

$1.6M

Total Revenue

$213K

Total Expenses

$1.3M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 59.5%

Fundraising Efficiency N/A

Operating Reserve 75.48x

Liability-to-Asset 8.9%

Revenue Diversification 100.0%

Compared with Peers

FY 2023

Compared with 5,287 similar organizations (United States, Youth Development, $100K–$1M in expenses), FY 2023.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	59.5%	86.4%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	34.1%	9.9%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	6.4%	0.0%	P10P90	Bottom quarter
Operating reserve Months of expenses covered by net assets · higher is better	75.5 mo	6.6 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	8.9%	1.2%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	100.0%	94.9%	P10P90	Bottom quarter
Surplus margin Surplus as a share of revenue	86.3%	2.2%	P10P90

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Organization Details

EIN: 92-0729592
State: MN
City: MINNEAPOLIS
ZIP: 55448-3269
Classification: O50
Category: Youth Development
Rating: 3★
Coverage: B
Last Updated: Aug 2026
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
An organization that is not in good standing with its registry (for example a revoked tax exemption) is shown as Not rated.
"Compared with peers" places the charity's key ratios against organizations of the same country, sector and size.

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