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Arts, Culture & Humanities (A61I) 990 on File

FRIENDS OF LIED

EIN: 47-0727188 · LINCOLN, NE 68588-1433 · United States · FY 2025 Data
3 out of 5 58 / 100 Based on 2+ years of filings
Financial strength (30%) 91/100
Reliability (20%) 55/100
Effectiveness (25%) 78/100
Impact (25%) No data yet
Financial data: FY 2025 · Scored 9/13/2026
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CharityAI™ Score
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Financial Overview — FY 2025
$1.2M
Total Revenue
$822K
Total Expenses
$1.1M
Net Assets
0
Employees
Revenue Sources
Expense Breakdown
Program Expense Ratio 91.0%
Fundraising Efficiency 9.1%
Operating Reserve 16.10x
Liability-to-Asset 0.0%
Revenue Diversification 82.0%
Compared with Peers
FY 2025
Compared with 7,068 similar organizations (United States, Arts, Culture & Humanities, $100K–$1M 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
91.0% 81.9%
P10P90
Above median
Admin expense ratio
Management and general / total expenses · lower is better
6.0% 13.7%
P10P90
Above median
Fundraising expense ratio
Fundraising expenses / total expenses · lower is better
2.9% 0.0%
P10P90
Below median
Fundraising efficiency
Fundraising expenses / gross fundraising income · lower is better
9.1% 27.4%
P10P90
Above median
Operating reserve
Months of expenses covered by net assets · higher is better
16.1 mo 9.4 mo
P10P90
Above median
Liabilities to assets
Total liabilities / total assets · lower is better
0.0% 1.5%
P10P90
Top quarter
Revenue concentration
Share of revenue from the largest source · lower is better
82.0% 77.2%
P10P90
Below median
Revenue growth
Year over year revenue growth
13.2% 6.7%
P10P90
Expense growth
Year over year expense growth
-15.4% 5.9%
P10P90
Surplus margin
Surplus as a share of revenue
30.7% 2.4%
P10P90
Financial History
Year Revenue Expenses Net Assets Program % Staff
2025 $1.2M $822K $1.1M 91.0% 0
2024 $1.0M $973K $956K 92.8% 0
2023 $850K $838K $881K 91.3% 0
2022 $779K $660K $851K 93.0% 0
2021 $935K $645K N/A — 0
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Organization Details
EIN
47-0727188
State
NE
City
LINCOLN
ZIP
68588-1433
Classification
A61I
Category
Arts, Culture & Humanities
Rating
3★
Coverage
A
Last Updated
Aug 2026
Form 990
On File
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