﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-11T21:52:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</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>2024-01-01</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>MAUREEN NOE</PersonNm>
      <PersonTitleTxt>CEO</PersonTitleTxt>
      <PhoneNum>5055957467</PhoneNum>
      <SignatureDt>2025-11-03</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MONICA STAPLETON</PreparerPersonNm>
      <PTIN>P03004945</PTIN>
      <PhoneNum>5054331350</PhoneNum>
      <PreparationDt>2025-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</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>186916</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>185252</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1664</InvestmentIncomeAmt>
      <TotalRevenueAmt>186916</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>67812</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>19457</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>19581</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>9696</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4565</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>11163</OtherExpensesTotalAmt>
      <TotalExpensesAmt>132274</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>54642</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>74448</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>129090</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>80523</BOYAmt>
        <EOYAmt>151478</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1642</BOYAmt>
        <EOYAmt>730</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>82165</BOYAmt>
        <EOYAmt>152208</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>7717</BOYAmt>
        <EOYAmt>23118</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>74448</BOYAmt>
        <EOYAmt>129090</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. OVER 500 CHILDREN SERVED.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>51614</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>95855</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>95855</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATTHEW MAKOFSKE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAY SPECTOR</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NICOLE MCDANIEL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM MORING</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRONWYN BEABEAU</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SOPHIE ASHER</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAUREEN NOE</PersonNm>
        <TitleTxt>CEO</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSAN LEUNG</PersonNm>
        <TitleTxt>PROGRAM MANA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>29.25</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>16606</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>48658</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41230</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>144072</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>185252</CurrentTaxYearAmt>
        <TotalAmt>521170</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>48658</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>41230</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>101958</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>144072</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>185252</CurrentTaxYearAmt>
        <TotalAmt>521170</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>521170</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>799</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1664</CurrentTaxYearAmt>
        <TotalAmt>2463</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>456</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>-75</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1123</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1668</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>3172</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>526805</TotalSupportAmt>
      <PublicSupportCY170Pct>0.98930</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.97680</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>3,172</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 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 51,614 NONCASH CONTRIBUTION: 16,198 DESCRIPTION OF PROPERTY: DONAT SUPPLIES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 347 TELEPHONE &amp; COMMUNICATIONS 652 DUES &amp; SUBSCRIPTIONS 129 TRAVEL 338 INSURANCE 1,659 SUPPLIES 1,549 BANK &amp; PROCESSING FEES 248 BOARD EXPENSES 6,241 TOTAL 11,163</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES AND DEFERRED CHARGES 1,642 730 TOTAL 1,642 730</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 7,717 23,118</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. OVER 500 CHILDREN SERVED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>