Friends of the Children Eastern Montana

Nonprofit profile at a glance

EIN
882204402
IRS 990 coverage
2022–2024
Forms available
Form 990 2024, Form 990-N 2021
Location
Billings, MT, USA
Phone
4065343138
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$1,121,936
Expenses
$952,013
Assets
$802,786
Liabilities
$69,607

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • NINA HERNANDEZ (EXECUTIVE DIRECTOR)

Highest reported compensation

  • NINA HERNANDEZ (EXECUTIVE DIRECTOR): $124,679 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Friends of the children - eastern Montana has a mission of impacting generational change by empowering youth who are facing the greatest obstacles through relationships with professional mentors - 12+ years, no matter what. 92% go on to enroll in post-secondary education, serve our country, or enter the workforce. 83% graduate high school or earn a ged, 93% avoid juvenile justice system involvement, and 98% wait to parent until after ther teen years.

What it reported doing in 2024

Youth in the friends program face considerable challenges, including placement in the foster care system, under-resourced neighborhood schools, homelessness, hunger, and challenges in access to and quality of health care. Despite these barriers, program youth enter adulthood with strong foundations for continuing achievement: 92% go on to enroll in post-secondary education, serve our country or enter the workforce, 83% graduate high school or earn a ged, 93% avoid juvenile justice system involvement, and 98% wait to parent until after their teen years.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 52
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.5%; rating input score 64
  • Program expense ratio: 76%; rating input score 76
  • Fundraising efficiency: $17.29 raised per $1 spent on fundraising; rating input score 54; 54th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 8 of 8 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 15.1%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 37; 37th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 44; 44th percentile among comparable filings
  • Officer compensation ratio: 13.1%; rating input score 27; 27th percentile among comparable filings

Growth

  • Program expense growth: 31.1% per year; rating input score 100; 90th percentile among comparable filings
  • Revenue growth: -15% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -8.8% per year; rating input score 0; 4th percentile among comparable filings

Details

  • Where the money goes: 64.5% of revenue deployed · 76% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $724K in reported program spending
  • Leadership: top reported pay $125K · 12 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Fundraising efficiency scored 54/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 37/100.
  • High — Sustainability: Officer compensation ratio scored 27/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 44/100.