<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-09T14:02:28-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>452848527</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>501(C)PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3900 OSUNA RD NE STE 260</AddressLine1Txt>
        <CityNm>ALBUQUERQUE</CityNm>
        <StateAbbreviationCd>NM</StateAbbreviationCd>
        <ZIPCd>87109</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270363331</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW MEXICO FRIENDS OF FOSTER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CHILDREN</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWM</BusinessNameControlTxt>
      <PhoneNum>5055960519</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 25365</AddressLine1Txt>
        <CityNm>ALBUQUERQUE</CityNm>
        <StateAbbreviationCd>NM</StateAbbreviationCd>
        <ZIPCd>87125</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MATTHEW MAKOFSKE</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5055957467</PhoneNum>
      <SignatureDt>2024-05-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MATTHEW</PersonFirstNm>
        <PersonLastNm>MAKOFSKE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MONICA STAPLETON</PreparerPersonNm>
      <PTIN>P03004945</PTIN>
      <PhoneNum>5054331350</PhoneNum>
      <PreparationDt>2024-05-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>NMFFC.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>146539</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>144072</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>799</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt>1648</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>1648</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>20</OtherRevenueTotalAmt>
      <TotalRevenueAmt>146539</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>87302</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>42375</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8207</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9600</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>3507</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6358</OtherExpensesTotalAmt>
      <TotalExpensesAmt>157349</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-10810</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>85258</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>74448</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>86571</BOYAmt>
        <EOYAmt>80523</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>800</BOYAmt>
        <EOYAmt>1642</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>87371</BOYAmt>
        <EOYAmt>82165</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2113</BOYAmt>
        <EOYAmt>7717</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>85258</BOYAmt>
        <EOYAmt>74448</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO MEET IDENTIFIED NEEDS OF CHILDREN AND YOUTH WHO EXPERIENCE STATE OR TRIBAL FOSTER CARE ACROSS NEW MEXICO IN ORDER TO STRENGTHEN THEIR SENSE OF COMMUNITY AND HELP THEM THRIVE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NMFFC PROVIDES FOSTER/FORMER FOSTER CHILDREN WITH RESOURCES FOR DEVELOPMENT. EXAMPLES: SPORTS EQUIPMENT &amp; FEES, MUSIC &amp; ART CLASSES, BOOKS AND LEARNING MATERIALS, SCHOLARSHIPS, SCHOOL CLOTHES, AND GROUP EXPERIENCES. 409 CHILDREN SERVED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>87302</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>124675</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>124675</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PATRICIA BRIGGS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SOPHIE ASHER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW MAKOFSKE</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARLIE HORNBACK</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUDY FLYNN-O'BRIEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERRI YOAKUM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JADE WOLF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN LEUNG</PersonNm>
        <TitleTxt>PROGRAM MANA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>29.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>23166</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NM</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>NMFFC CO MATTHEW MAKOFSKE</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 25365</AddressLine1Txt>
          <CityNm>ALBUQUERQUE</CityNm>
          <StateAbbreviationCd>NM</StateAbbreviationCd>
          <ZIPCd>87125</ZIPCd>
        </USAddress>
        <PhoneNum>5055960519</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>122473</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41230</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101958</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144072</CurrentTaxYearAmt>
        <TotalAmt>458391</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>122473</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>48658</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>41230</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>101958</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>144072</CurrentTaxYearAmt>
        <TotalAmt>458391</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>458391</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>799</CurrentTaxYearAmt>
        <TotalAmt>799</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>6938</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>456</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>-75</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1123</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1668</CurrentTaxYearAmt>
        <TotalAmt>10110</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>469300</TotalSupportAmt>
      <PublicSupportCY170Pct>0.97680</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.97230</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>10,110</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>NON-INVENTORY SALES 20 TOTAL 20</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 47,999 NONCASH CONTRIBUTION: 16,359 DESCRIPTION OF PROPERTY: DONAT SUPPLIES CASH CONTRIBUTION: 21,000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 1,179 TELEPHONE &amp; COMMUNICATIONS 656 DUES &amp; SUBSCRIPTIONS 429 TRAVEL 191 INSURANCE 672 SUPPLIES 1,787 BANK &amp; PROCESSING FEES 184 BOARD EXPENSES 364 FINES &amp; PENALTIES 27 DONATED SUPPLIES 869 TOTAL 6,358</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 800 1,642 TOTAL 800 1,642</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,113 7,717</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO MEET IDENTIFIED NEEDS OF CHILDREN AND YOUTH WHO EXPERIENCE STATE OR TRIBAL FOSTER CARE ACROSS NEW MEXICO IN ORDER TO STRENGTHEN THEIR SENSE OF COMMUNITY AND HELP THEM THRIVE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>NMFFC PROVIDES FOSTER/FORMER FOSTER CHILDREN WITH RESOURCES FOR DEVELOPMENT. EXAMPLES: SPORTS EQUIPMENT &amp; FEES, MUSIC &amp; ART CLASSES, BOOKS AND LEARNING MATERIALS, SCHOLARSHIPS, SCHOOL CLOTHES, AND GROUP EXPERIENCES. 409 CHILDREN SERVED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
