FRIENDS OF THE CHILDREN EASTERN MONTANA

EIN: 882204402 501(c)(3) Human Services

BILLINGS, MT

Total Revenue
$1,121,936
Total Expenses
$952,013
Total Assets
$802,786
Net Assets
$733,179
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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
2022
Legal Domicile
MT
Principal Officer
NINA HERNANDEZ
Phone
4065343138
Tax Period
2024-09-01 to 2025-08-31

FRIENDS OF THE CHILDREN EASTERN MONTANA, founded in 2022, is a community nonprofit in the Human Services sector that reported $1.1M in total revenue in fiscal year 2024. Revenue surged 114% from the prior year, signaling strong growth momentum. The organization ran a surplus of $170K, a strong 15% operating margin.

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 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 $1,121,936
Program Service Revenue $0
Investment Income $0
Other Revenue $0
TOTAL REVENUE $1,121,936

Expense Breakdown

Grants Paid $0
Salaries & Benefits $638,754
Fundraising Expenses $64,875
Program Expenses $723,600
Other Expenses $313,259
TOTAL EXPENSES $952,013

Year-over-Year Comparison

2024 2023 Change
Revenue $1,121,936 $525,363 +1.1%
Expenses $952,013 $819,987 +0.2%
Net Income $169,923 $-294,624 -1.6%
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
9
Independent Members
9
Employees
10
Volunteers
7

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
4
$124,679
Total Directors
11
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
TIM BROCOPP BOARD MEMBER 1.00
Director
$0 $0 $0
ANGELA GROVES BOARD MEMBER 1.00
Director
$0 $0 $0
STEPHANIE IRON SHOOTER BOARD MEMBER 1.00
Director
$0 $0 $0
KARLA MENDEZ BOARD AND EXECUTIVE COMMITTEE SECRETARY 1.00
Officer Director
$0 $0 $0
BILL UNDERRINER BOARD AND EXECUTIVE COMMITTEE CHAIR 1.00
Officer Director
$0 $0 $0
TRA WILLIAMS BOARD MEMBER 1.00
Director
$0 $0 $0
KAREN BAUMGART-MILLER BOARD MEMBER 1.00
Director
$0 $0 $0
KATIE EDWARDS BOARD AND EXECUTIVE COMMITTEE TREASURER 1.00
Officer Director
$0 $0 $0
LES LEFT HAND BOARD MEMBER 1.00
Director
$0 $0 $0
AMY REGER BOARD MEMBER 1.00
Director
$0 $0 $0
DAVE WORSTELL BOARD MEMBER 1.00
Director
$0 $0 $0
NINA HERNANDEZ EXECUTIVE DIRECTOR 40.00
Officer
$111,538 $13,141 $124,679
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 $1,121,936 $952,013 $802,786 $169,923
2024 $525,363 $819,987 $642,805 $-294,624
2023 $1,429,215 $571,335 $942,963 $857,880
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