FRIENDS OF THE CHILDREN - UTAH

EIN: 844890857 501(c)(3) Youth Development

SALT LAKE CITY, UT

Total Revenue
$1,345,642
Total Expenses
$1,506,097
Total Assets
$714,002
Net Assets
$492,116
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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year
2019
Legal Domicile
UT
Principal Officer
KELSEY LEWIS
Phone
8012449951
Tax Period
2024-09-01 to 2025-08-31

FRIENDS OF THE CHILDREN - UTAH, founded in 2019, is a community nonprofit in the Youth Development sector that reported $1.3M in total revenue in fiscal year 2024. Revenue decreased 14% compared to the prior year. Expenses of $1.5M exceeded revenue, resulting in a 12% operating deficit.

Mission

FRIENDS OF THE CHILDREN - UTAH 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 THEIR TEEN YEARS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,326,739
Program Service Revenue $0
Investment Income $17,401
Other Revenue $1,502
TOTAL REVENUE $1,345,642

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,137,131
Fundraising Expenses $150,112
Program Expenses $1,158,433
Other Expenses $368,966
TOTAL EXPENSES $1,506,097

Year-over-Year Comparison

2024 2023 Change
Revenue $1,345,642 $1,555,699 -0.1%
Expenses $1,506,097 $1,390,789 +0.1%
Net Income $-160,455 $164,910 -2.0%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

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Governance

Voting Members
8
Independent Members
8
Employees
20
Volunteers
32

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
5
$141,136
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
STEPHEN FOXLEY CHAIR 1.00
Officer Director
$0 $0 $0
EVELYN EVERTON VICE CHAIR 1.00
Officer Director
$0 $0 $0
RAEJEANNE MCCUTCHEON DIRECTOR 1.00
Director
$0 $0 $0
DIANA HARTER DIRECTOR 1.00
Director
$0 $0 $0
STEPHANIE STOKES DIRECTOR 1.00
Director
$0 $0 $0
VASI KATSIKATHAS DIRECTOR 1.00
Director
$0 $0 $0
TYLER WEIGHT TREASURER 1.00
Officer Director
$0 $0 $0
BRETT PETERSON SECRETARY 1.00
Officer Director
$0 $0 $0
KELSEY LEWIS EXECUTIVE DIRECTOR 40.00
Officer
$131,350 $9,786 $141,136
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2025 $1,345,642 $1,506,097 $714,002 $-160,455
2024 $1,555,699 $1,390,789 $840,473 $164,910
2023 $939,013 $1,366,093 $733,488 $-427,080
2022 $1,288,349 $1,103,545 $1,219,594 $184,804
2021 $752,684 $892,643 $826,822 $-139,959
2020 $1,534,996 $465,100 $1,112,386 $1,069,896
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