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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 93-4669426

FRIENDS OF LINKS FOR LEARNING

Tax-exempt · LIVINGSTON, MT 59047

Financials

$0$02023$106K$2K2024$86K$48K2025
Revenue Expenses · by fiscal year end
Financials of FRIENDS OF LINKS FOR LEARNING by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$85,917$47,980$37,937$141,344$0$141,344
December 31, 2024990$105,506$2,099$103,407$103,407$0$103,407
December 31, 2023990$0$0$0$0$0$0
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$83,018
Program service revenue
$0
Investment income
$2,899
Other revenue
$0

Expenses

Grants and similar amounts paid
$22,500
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$419
Program services (functional)
$45,000
Management and general (functional)
$2,980

Balance sheet and other

Total assets, start of year
$103,407
Total assets, end of year
$141,344
Total liabilities, end of year
$0
Net assets, end of year
$141,344
Net assets without donor restrictions
$141,344
Gross receipts
$85,917
Employees
0
Volunteers
9
Year formed
2023
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 December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
MATTHEW BLADESBOARD MEMBER
Trustee or director
2$0
GREG COLEMANPRESIDENT
Trustee or director, Officer
2$0
SABRINA CREWESECRETARY
Trustee or director, Officer
2$0
RIKKI EARLEBOARD MEMBER
Trustee or director
2$0
TERRI HARTLYVP/TREASURER
Trustee or director, Officer
2$0
ELDON C JOHNSONBOARD MEMBER
Trustee or director
2$0
DANIELLE RICEBOARD MEMBER
Trustee or director
2$0
GRACE STEPHENSBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2024: 6 people
NameTitleHours / weekCompensation
GREG COLEMANPRESIDENT
Trustee or director, Officer
2$0
SABRINA CREWESECRETARY
Trustee or director, Officer
2$0
RIKKI EARLEBOARD MEMBER
Trustee or director
2$0
TERRI HARTLYVP/TREASURER
Trustee or director, Officer
2$0
GRACE STEPHENSBOARD MEMBER
Trustee or director
2$0
HANNAH WOLOGOBOARD MEMBER
Trustee or director
2$0
990 for the year ended December 31, 2023: 8 people
NameTitleHours / weekCompensation
GREG COLEMANPRESIDENT
Trustee or director, Officer
2$0
SABRINA CREWESECRETARY
Trustee or director, Officer
2$0
RIKKI EARLEBOARD MEMBER
Trustee or director
2$0
TERRI HARTLYVICE PRESIDE
Trustee or director, Officer
2$0
ALEX HESTERBOARD MEMBER
Trustee or director
2$0
ELDON C JOHNSONBOARD MEMBER
Trustee or director
2$0
KRIS KESTERTREASURER
Trustee or director, Officer
2$0
HANNAH WOLOGOBOARD MEMBER
Trustee or director
2$0

Address and contacts

Address (IRS master file)
132 S B ST, LIVINGSTON, MT 59047-2612
Principal officer (990 for 2025)
GREG COLEMAN, 11 YELLOWSTONE TRAIL, LIVINGSTON, MT 59047
Signed the 990
TERRI HARTLY, VP/TREASURER
Phone
(406) 333-2382
Return prepared by
JENNA KOVAGO CPA PC

Mission

SUPPORT LINKS FOR LEARNING AND THE CHILDREN WHO BENEFIT FROM ITS PROGRAMS.

990 for the year ended December 31, 2025

Program accomplishments

  • FRIENDS OF LINKS FOR LEARNING IS THE SUPPORTING ORGANIZATION OF LINKS FOR LEARNING. LINKS FOR LEARNING IS BASED IN LIVINGSTON PUBLIC SCHOOLS AND OFFERS OUT-OF-SCHOOL PROGRAMS TO CHILDREN IN PARK COUNTY, MONTANA. THE PROGRAMS PROVIDE HOMEWORK AND ACADEMIC SUPPORT, HEALTHY SNACKS, OUTDOOR PLAY, A VARIETY OF ENGAGING ENRICHMENT ACTIVITIES, AND OPPORTUNITIES FOR COMMUNITY INVOLVEMENT. FRIENDS OF LINKS FOR LEARNING WAS FOUNDED IN 2019 (UNDER THE FISCAL SPONSORSHIP OF THE PARK COUNTY COMMUNITY FOUNDATION) IN RESPONSE TO A REDUCTION IN FEDERAL GRANT FUNDING FOR OUT-OF-SCHOOL PROGRAMS. ITS MISSION IS TO SUPPORT THE LONG-TERM SUSTAINABILITY OF LINKS FOR LEARNING. FRIENDS OF LINKS REORGANIZED IN 2023 AND ACHIEVED TAX-EXEMPT STATUS IN 2024. WE RAISE FUNDS TO SUPPORT EXISTING PROGRAMS AND ACTIVITIES OF LINKS FOR LEARNING. WE ARE ALSO WORKING ON EXPANDING TO MEET THE GROWING NEED OF FAMILIES IN OUR COMMUNITY FOR OUT-OF-SCHOOL PROGRAMS AND TO CREATE A PERMANENT HOME FOR LINKS' PROGRAMS. FRIENDS OF LINKS FOR LEARNING IS COMMITTED TO: PROVIDING AFFORDABLE, HIGH QUALITY, AFTER-SCHOOL AND SUMMER ACTIVITIES, HELPING ELEVATE ACADEMIC PERFORMANCE AND COMMITMENT TO SCHOOL, BUILDING AND STRENGTHENING LINKS BETWEEN FAMILIES, SCHOOLS AND THE COMMUNITY, AND EMPOWERING WORKING FAMILIES. DURING 2024, WE CONTINUED TO RE-BUILD OUR BOARD OF DIRECTORS, RAISE MONEY FOR LINKS' PROGRAMS AND FUTURE, AND RE-ALIGNED OUR MISSION WITH OUR SUPPORTED ORGANIZATION. IN 2025 WE BEGAN A FEASIBILITY STUDY TO EXPLORE THE POSSIBILITY OF A PERMANENT HOME FOR LINKS FOR LEARNING, SPECIFICALLY REHABING WASHINGTON SCHOOL. WE CONTINUED TO WORK ON SECURING BOARD MEMBERS AND FUNDRAISING FOR LINKS PROGRAMS.
    Expenses $45,000 · grants $22,500

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 December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-EZ for FRIENDS OF LINKS FOR LEARNING

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
93-4669426
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Supporting organization, Type I
Donations deductible (Pub 78)
Supporting organization, 50% limit
Exempt since
2024
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$141,344
Income (IRS master file)
$85,917

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$85,917$47,980$141,344XML
990December 2024$105,506$2,099$103,407XML
990December 2023$0$0$0XML

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 93-4669426).

Questions about FRIENDS OF LINKS FOR LEARNING

What is the EIN of FRIENDS OF LINKS FOR LEARNING?
The employer identification number (EIN) of FRIENDS OF LINKS FOR LEARNING is 93-4669426.
Is FRIENDS OF LINKS FOR LEARNING tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
Are donations to FRIENDS OF LINKS FOR LEARNING tax-deductible?
Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
Which annual return does FRIENDS OF LINKS FOR LEARNING 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 LINKS FOR LEARNING due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRIENDS OF LINKS FOR LEARNING last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of FRIENDS OF LINKS FOR LEARNING?
The 990 for the year ended December 31, 2025 names GREG COLEMAN.
Who are the officers and directors of FRIENDS OF LINKS FOR LEARNING?
The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
How much revenue does FRIENDS OF LINKS FOR LEARNING have?
On its 990 for the year ended December 31, 2025 it reported revenue of $85,917, expenses of $47,980 and total assets of $141,344 at year end.

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