Friends of the Children - Montana

Nonprofit profile at a glance

EIN
863594655
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Missoula, MT, USA
Phone
4062588081
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Youth Development Programs

Reported finances

Revenue
$1,998,284
Expenses
$1,593,739
Assets
$2,252,163
Liabilities
$90,986

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

Leadership & pay

10 people listed

Executive titles in this filing

  • BEN DAVIS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • BEN DAVIS (EXECUTIVE DIRECTOR): $100,772 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 Montana has a mission of impacting generational change by empowering youth who are facing the greatest obstacles through relationships and 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 their 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. 92% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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

STRONG - 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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.8%; rating input score 65
  • Program expense ratio: 81%; rating input score 81
  • Fundraising efficiency: $11.14 raised per $1 spent on fundraising; rating input score 41; 41st 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: 20.2%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.41; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 48.6% per year; rating input score 100; 95th percentile among comparable filings
  • Revenue growth: 28.6% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 30.6% per year; rating input score 100; 91st percentile among comparable filings

Details

  • Where the money goes: 64.8% of revenue deployed · 81% of spending went to programs
  • Governance: 9 of 9 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.3M in reported program spending
  • Leadership: top reported pay $101K · 10 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Fundraising efficiency scored 41/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.