FRIENDS OF THE CHILDREN - EASTERN IDAHO

EIN: 923961164 501(c)(3) Human Services

POCATELLO, ID

Total Revenue
$407,998
Total Expenses
$544,530
Total Assets
$521,584
Net Assets
$485,115
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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
2023
Legal Domicile
ID
Principal Officer
GINA JUDD
Phone
2089485410
Tax Period
2024-09-01 to 2025-08-31

FRIENDS OF THE CHILDREN - EASTERN IDAHO, founded in 2023, is a small nonprofit in the Human Services sector that reported $408K in total revenue in fiscal year 2024. Revenue surged 20% from the prior year, signaling strong growth momentum. Expenses of $545K exceeded revenue, resulting in a 33% operating deficit.

Mission

FRIENDS OF THE CHILDREN IS A PREVENTION AND EARLY INTERVENTION PROGRAM HELPING THE CHILDREN FACING THE GREATEST RISK FACTORS TO DEVELOP THE RELATIONSHIPS, GOALS, AND SKILLS NECESSARY TO BREAK THE CYCLE OF POVERTY, ABUSE AND VIOLENCE AND CHANGE THEIR LIFE'S TRAJECTORY. WE WORK WITH CHILDREN STARTING IN KINDERGARTEN AND STAY WITH THEM THROUGH HIGH SCHOOL GRADUATION - NO MATTER WHAT. EACH CHILD IS PAIRED WITH A "FRIEND" (A SALARIED, TRAINED, PROFESSIONAL, FULL-TIME STAFF MEMBER OF FRIENDS OF THE CHILDREN) AND THEY SPEND 4 HOURS A WEEK TOGHETHER 1:1 - IN SCHOOL, AT HOME AND IN THE COMMUNITY.

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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 $390,532
Program Service Revenue $0
Investment Income $17,280
Other Revenue $186
TOTAL REVENUE $407,998

Expense Breakdown

Grants Paid $0
Salaries & Benefits $392,486
Fundraising Expenses $55,535
Program Expenses $373,488
Other Expenses $152,044
TOTAL EXPENSES $544,530

Year-over-Year Comparison

2024 2023 Change
Revenue $407,998 $338,785 +0.2%
Expenses $544,530 $408,037 +0.3%
Net Income $-136,532 $-69,252 +1.0%
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
5
Volunteers
14

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
$120,209
Total Directors
9
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
RANDY JENSEN BOARD CHAIR 3.00
Officer Director
$0 $0 $0
HEIDI COLSON SECRETARY 1.00
Officer Director
$0 $0 $0
BECKY MARTIN TREASURER 1.00
Officer Director
$0 $0 $0
KATHY DOWNS BOARD MEMBER 1.00
Director
$0 $0 $0
ROCIO ROJO LEFT APRIL 2025 BOARD MEMBER 1.00
Director
$0 $0 $0
ANGELA GROVES BOARD MEMBER 1.00
Director
$0 $0 $0
JOEL BLACK BOARD MEMBER 1.00
Director
$0 $0 $0
JANAE SWASSING BOARD MEMBER 1.00
Director
$0 $0 $0
MATT MCEWEN BOARD MEMBER 1.00
Director
$0 $0 $0
GINA JUDD EXECUTIVE DIRECTOR 55.00
Officer
$108,816 $11,393 $120,209
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 $407,998 $544,530 $521,584 $-136,532
2024 $338,785 $408,037 $662,373 $-69,252
2023 $692,000 $1,101 $690,899 $690,899
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