Nonprofit · EIN 92-3961164
FRIENDS OF THE CHILDREN-IDAHO
Also known as FRIENDS-EASTERN IDAHO
Tax-exempt · POCATELLO, ID 83201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| August 31, 2025 | 990 | $407,998 | $544,530 | -$136,532 | $521,584 | $36,469 | $485,115 |
| August 31, 2024 | 990 | $338,785 | $408,037 | -$69,252 | $662,373 | $40,726 | $621,647 |
| August 31, 2023 | 990 | $692,000 | $1,101 | $690,899 | $690,899 | $0 | $690,899 |
Financial details: 990 for the year ended August 31, 2025
Revenue
- Contributions, gifts and grants
- $390,532
- of which government grants
- $3,876
- Program service revenue
- $0
- Investment income
- $17,280
- Other revenue
- $186
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $123,101
- Other salaries and wages
- $213,103
- Salaries, compensation and benefits (total)
- $392,486
- Professional fundraising fees
- $0
- Accounting fees
- $31,120
- Occupancy
- $10,882
- Travel
- $5,291
- Depreciation
- $1,114
- Program services (functional)
- $373,488
- Management and general (functional)
- $115,507
- Fundraising (functional)
- $55,535
Balance sheet and other
- Total assets, start of year
- $662,373
- Total assets, end of year
- $521,584
- Total liabilities, end of year
- $36,469
- Net assets, end of year
- $485,115
- Land, buildings and equipment
- $3,407
- Net assets without donor restrictions
- $39,247
- Net assets with donor restrictions
- $445,868
- Gross receipts
- $407,998
- Employees
- 5
- Volunteers
- 14
- Year formed
- 2023
- State of legal domicile
- ID
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 |
|---|---|---|---|---|
| GINA JUDD | EXECUTIVE DIRECTOR Officer | 55 | $108,816 | $11,393 |
| RANDY JENSEN | BOARD CHAIR Trustee or director, Officer | 3 | $0 | $0 |
| HEIDI COLSON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| BECKY MARTIN | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| KATHY DOWNS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ROCIO ROJO LEFT APRIL 2025 | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| ANGELA GROVES | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JOEL BLACK | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| JANAE SWASSING | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| MATT MCEWEN | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
990 for the year ended August 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHY DOWNES | BOARD CHAIR Trustee or director, Officer | 3 | $0 |
| ANGELA GROVES | SECRETARY Trustee or director, Officer | 1 | $0 |
| RANDY JENSEN | TREASURER Trustee or director, Officer | 1 | $0 |
| BECKY MARTIN | BOARD MEMBER Trustee or director | 1 | $0 |
| HEIDI COLSON | BOARD MEMBER Trustee or director | 1 | $0 |
| GINA JUDD | EXECUTIVE DIRECTOR Officer | 55 | $0 |
990 for the year ended August 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHY DOWNS | BOARD CHAIR Officer | 1 | $0 |
| ANGELA GROVES | SECRETARY Officer | 1 | $0 |
| RANDY JENSEN | TREASURER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1110 YELLOWSTONE AVE 239, POCATELLO, ID 83201-4312
- In care of
- % ABBY WEAST
- Principal officer (990 for 2024)
- GINA JUDD, 1110 YELLOWSTONE AVE 239, POCATELLO, ID 83201
- Signed the 990
- GINA JUDD, EXECUTIVE DIRECTOR
- Phone
- (208) 948-5410
- Website
- FRIENDSEASTERNIDAHO.ORG
- Return prepared by
- APRIO ADVISORY GROUP LLC
Mission
FRIENDS OF THE CHILDREN EASTERN IDAHO 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.
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 $373,488
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
- 92-3961164
- 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
- 2023
- Accounting year ends
- August
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $521,584
- Income (IRS master file)
- $407,998
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | August 2025 | $407,998 | $544,530 | $521,584 | XML |
| 990 | August 2024 | $338,785 | $408,037 | $662,373 | XML |
| 990 | August 2023 | $692,000 | $1,101 | $690,899 | XML |
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 92-3961164).
Questions about FRIENDS OF THE CHILDREN-IDAHO
- What is the EIN of FRIENDS OF THE CHILDREN-IDAHO?
- The employer identification number (EIN) of FRIENDS OF THE CHILDREN-IDAHO is 92-3961164.
- Is FRIENDS OF THE CHILDREN-IDAHO tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FRIENDS OF THE CHILDREN-IDAHO tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE CHILDREN-IDAHO 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-IDAHO 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-IDAHO 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-IDAHO?
- The 990 for the year ended August 31, 2025 names GINA JUDD.
- Who are the officers and directors of FRIENDS OF THE CHILDREN-IDAHO?
- The 990 for the year ended August 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $108,816 (GINA JUDD, EXECUTIVE DIRECTOR).
- How much revenue does FRIENDS OF THE CHILDREN-IDAHO have?
- On its 990 for the year ended August 31, 2025 it reported revenue of $407,998, expenses of $544,530 and total assets of $521,584 at year end.
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