Nonprofit · EIN 88-2204402
FRIENDS OF THE CHILDREN - EASTERN MONTANA
Tax-exempt · BILLINGS, MT 59104
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $1,121,936 | $952,013 | $169,923 | $802,786 | $69,607 | $733,179 |
| August 31, 2024 | 990 | $525,363 | $819,987 | -$294,624 | $642,805 | $79,549 | $563,256 |
| August 31, 2023 | 990 | $1,429,215 | $571,335 | $857,880 | $942,963 | $85,083 | $857,880 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $1,121,936
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $124,679
- Other salaries and wages
- $394,880
- Salaries, compensation and benefits (total)
- $638,754
- Professional fundraising fees
- $0
- Occupancy
- $58,713
- Travel
- $6,512
- Program services (functional)
- $723,600
- Management and general (functional)
- $163,538
- Fundraising (functional)
- $64,875
Balance sheet and other
- Total assets, start of year
- $642,805
- Total assets, end of year
- $802,786
- Total liabilities, end of year
- $69,607
- Net assets, end of year
- $733,179
- Net assets without donor restrictions
- $134,245
- Net assets with donor restrictions
- $598,934
- Gross receipts
- $1,121,936
- Employees
- 10
- Volunteers
- 7
- Year formed
- 2022
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended August 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NINA HERNANDEZ | EXECUTIVE DIRECTOR Officer | 40 | $111,538 | $13,141 |
| TIM BROCOPP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANGELA GROVES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| STEPHANIE IRON SHOOTER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KARLA MENDEZ | BOARD AND EXECUTIVE COMMITTEE SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BILL UNDERRINER | BOARD AND EXECUTIVE COMMITTEE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| TRA WILLIAMS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KAREN BAUMGART-MILLER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| KATIE EDWARDS | BOARD AND EXECUTIVE COMMITTEE TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| LES LEFT HAND | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| AMY REGER | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DAVE WORSTELL | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| NINA HERNANDEZ | EXECUTIVE DIRECTOR Officer | 40 | $88,038 | $12,218 |
| TIM BROCOPP | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DONALD CHRISTMAN | VICE CHAIR Trustee or director, Officer | 10 | $0 | $0 |
| ANGELA GROVES | TREASURER Trustee or director, Officer | 12 | $0 | $0 |
| STEPHANIE IRON SHOOTER | BOARD MEMBER Trustee or director | 7 | $0 | $0 |
| KARLA MENDEZ | SECRETARY Trustee or director, Officer | 12 | $0 | $0 |
| BILL UNDERRINER | CHAIR Trustee or director, Officer | 15 | $0 | $0 |
| TRA WILLIAMS | BOARD MEMBER Trustee or director | 4 | $0 | $0 |
990 for the year ended August 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TIM BROCOPP | DIRECTOR Trustee or director | 1 | $0 |
| DON CHRISTMAN | BOARD VICE CHAIR Trustee or director, Officer | 1 | $0 |
| ANGELA GROVES | BOARD TREASURER Trustee or director, Officer | 1 | $0 |
| STEPHANIE IRON SHOOTER | DIRECTOR Trustee or director | 1 | $0 |
| KARLA MENDEZ | DIRECTOR Trustee or director | 1 | $0 |
| BILL UNDERRINER | BOARD CHAIR Trustee or director, Officer | 1 | $0 |
| TRA WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| NINA HERNANDEZ | EXECUTIVE DIRECTOR Officer | 40 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 22275, BILLINGS, MT 59104-2275
- In care of
- % SUE DEARBORN
- Mailing address (990-N for 2021)
- 1302 24th Street W PO Box 150, Billings MT 59102
- Principal officer (990 for 2024)
- NINA HERNANDEZ, PO BOX 22275, BILLINGS, MT 59104
- Principal officer (990-N for 2021)
- Bill Underriner, 3643 Pierce Parkway, Billings MT 59106
- Signed the 990
- NINA HERNANDEZ, EXECUTIVE DIRECTOR
- Phone
- (406) 534-3138
- Website
- FRIENDSEASTERNMT.ORG
- Return prepared by
- APRIO ADVISORY GROUP LLC
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.
Program accomplishments
- 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.Expenses $723,600
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | August 31, 2026 | January 15, 2027 | Not due yet |
| 2024 | August 31, 2025 | January 15, 2026 | 990 on file |
| 2023 | August 31, 2024 | January 15, 2025 | 990 on file |
IRS record
- EIN
- 88-2204402
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $802,786
- Income (IRS master file)
- $1,121,936
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $1,121,936 | $952,013 | $802,786 | IRS |
| 990 | August 2024 | $525,363 | $819,987 | $642,805 | XML |
| 990 | August 2023 | $1,429,215 | $571,335 | $942,963 | XML |
| 990-N for 2021 Officer: Bill Underriner | August 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 88-2204402).
Questions about FRIENDS OF THE CHILDREN - EASTERN MONTANA
- What is the EIN of FRIENDS OF THE CHILDREN - EASTERN MONTANA?
- The employer identification number (EIN) of FRIENDS OF THE CHILDREN - EASTERN MONTANA is 88-2204402.
- Is FRIENDS OF THE CHILDREN - EASTERN MONTANA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to FRIENDS OF THE CHILDREN - EASTERN MONTANA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE CHILDREN - EASTERN MONTANA file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE CHILDREN - EASTERN MONTANA due?
- The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE CHILDREN - EASTERN MONTANA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended August 2025.
- Who is the principal officer of FRIENDS OF THE CHILDREN - EASTERN MONTANA?
- The 990 for the year ended August 31, 2025 names NINA HERNANDEZ.
- Who are the officers and directors of FRIENDS OF THE CHILDREN - EASTERN MONTANA?
- The 990 for the year ended August 31, 2025 lists 12 people; 1 received compensation from the organization, the highest $111,538 (NINA HERNANDEZ, EXECUTIVE DIRECTOR).
- How much revenue does FRIENDS OF THE CHILDREN - EASTERN MONTANA have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $1,121,936, expenses of $952,013 and total assets of $802,786 at year end.
Other nonprofits in BILLINGS
- ST JOHNS LUTHERAN MINISTRIES INC EIN 81-0288768 · last filed 990 for 2024
- MISSIONS UNITED INC EIN 81-0499281 · last filed 990 for 2024
- YELLOWSTONE BOYS AND GIRLS RANCH FOUNDATION INC EIN 81-0419905 · last filed 990 for 2025
- DISTRICT 7 HUMAN RESOURCES DEVELOPMENT COUNCIL EIN 81-0300207 · last filed 990 for 2025
- FAMILY SERVICE INC EIN 81-0232120 · last filed 990 for 2025
- RESOURCE SUPPORT & DEVELOPMENT INC EIN 81-0347025 · last filed 990 for 2025
- BILLINGS FAMILY YMCA INC EIN 81-0229386 · last filed 990 for 2025
- SOARING EAGLE EIN 84-1409114 · last filed 990 for 2025