Youth Development (O300) IRS Verified DX Registered 990 on File

FRIENDS OF THE CHILDREN-PORTLAND

EIN: 93-1098105 · PORTLAND, OR 97212-3015 · United States · FY 2025 Data

3 out of 5 54 / 100 Based on 2+ years of filings

Financial strength (30%) 71/100

Reliability (20%) 55/100

Effectiveness (25%) 88/100

Impact (25%) No data yet

Financial data: FY 2025 · Scored 9/13/2026

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Financial Overview — FY 2025

$6.8M

Total Revenue

$11.0M

Total Expenses

$7.1M

Net Assets

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 77.1%

Fundraising Efficiency 436.9%

Operating Reserve 7.70x

Liability-to-Asset 16.6%

Revenue Diversification 99.2%

Executive Compensation $477K

Compared with Peers

FY 2025

Compared with 78 similar organizations (United States, Youth Development, $10M–$100M in expenses), FY 2025.

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	77.1%	83.1%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	10.0%	11.1%	P10P90	Above median
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	12.9%	4.7%	P10P90	Bottom quarter
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	436.9%	824.6%	P10P90	Above median
Operating reserve Months of expenses covered by net assets · higher is better	7.7 mo	13.1 mo	P10P90	Below median
Liabilities to assets Total liabilities / total assets · lower is better	16.6%	13.3%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	99.2%	85.3%	P10P90	Bottom quarter
Revenue growth Year over year revenue growth	0.0%	0.1%	P10P90
Expense growth Year over year expense growth	23.5%	2.8%	P10P90
Surplus margin Surplus as a share of revenue	-61.2%	-4.0%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2025	$6.8M	$11.0M	$7.1M	77.1%	91
2024	$6.8M	$8.9M	$11.2M	73.9%	105
2023	$6.4M	$8.6M	$13.2M	75.6%	105
2022	$15.4M	$7.1M	$15.3M	71.9%	102
2021	$17.5M	$7.4M	N/A	—	108

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Organization Details

EIN: 93-1098105
State: OR
City: PORTLAND
ZIP: 97212-3015
Classification: O300
Category: Youth Development
Rating: 3★
Coverage: A
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

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