← FRIENDS OF THE CHILDREN-CENTRAL OREGON

Form 990 for tax year 2023

Filed by FRIENDS OF THE CHILDREN-CENTRAL OREGON.

Totals

Total revenue: $1,973,802
Total expenses: $1,530,884
Contributions and grants received: $1,808,178
Grants paid: $0
Program service revenue: $0
Investment income: $108,546
Other revenue: $57,078
Total assets, end of year: $4,466,106
Total liabilities, end of year: $463,770
Net assets or fund balances, end of year: $4,002,336
Program services expenses (Part IX): $1,247,895
Management and general expenses: $153,532
Fundraising expenses: $129,457
Program service expenses (Part III): $1,247,895

Program services were 81.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

1c · Fundraising events

$52,461
1e · Government grants (contributions)

$297,588
1f · All other contributions, gifts and grants

$1,458,129
3 · Investment income

total $108,546 · excluded $108,546
8a · Fundraising events: gross income

$60,171
8a · Fundraising events: contributions included on line 1c

$52,461
8b · Fundraising events: direct expenses

$16,598
8c · Net income from fundraising events

total $43,573 · excluded $43,573
11a · Other revenue: OTHER REVENUE

total $13,505 · related or exempt $13,505
11e · Other revenue, total

$13,505

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $129,646 · program services $97,234 · management and general $12,965 · fundraising $19,447
7 · Other salaries and wages

total $738,296 · program services $675,844 · management and general $23,778 · fundraising $38,674
9 · Other employee benefits

total $75,790 · program services $70,472 · management and general $1,993 · fundraising $3,325
10 · Payroll taxes

total $96,336 · program services $86,110 · management and general $3,954 · fundraising $6,272
11b · Fees: legal

total $1,364 · management and general $1,364
11c · Fees: accounting

total $57,040 · management and general $57,040
11g · Fees: other

total $59,636 · program services $17,869 · management and general $7,557 · fundraising $34,210
12 · Advertising and promotion

total $7,409 · program services $1,333 · management and general $488 · fundraising $5,588
13 · Office expenses

total $64,055 · program services $26,819 · management and general $33,948 · fundraising $3,288
14 · Information technology

total $1,843 · program services $279 · management and general $1,564
16 · Occupancy

total $9,379 · management and general $9,379
17 · Travel

total $78,661 · program services $66,990 · management and general $10,635 · fundraising $1,036
22 · Depreciation, depletion and amortization

total $33,603 · management and general $33,603
23 · Insurance

total $25,977 · management and general $25,977
24a · Other expenses: FRIENDS' EXPENSES

total $62,604 · program services $62,604 · management and general $0 · fundraising $0
24b · Other expenses: CHILDREN'S ACTIVITIES

total $52,202 · program services $52,202 · management and general $0 · fundraising $0
24c · Other expenses: PAYROLL AND BANKING FEE

total $17,940 · program services $15,880 · management and general $837 · fundraising $1,223
24d · Other expenses: EVENT EXPENSE

total $11,536 · program services $0 · management and general $0 · fundraising $11,536
24e · All other expenses

total $7,567 · program services $74,259 · management and general -$71,550 · fundraising $4,858

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $641,872 · end of year $1,288,095
2 · Savings and temporary cash investments

beginning of year $1,523,959 · end of year $1,271,775
3 · Pledges and grants receivable

beginning of year $645,914 · end of year $696,321
9 · Prepaid expenses and deferred charges

beginning of year $4,743 · end of year $6,006
10a · Land, buildings and equipment: cost or other basis

$1,272,149
10b · Land, buildings and equipment: accumulated depreciation

$113,704
10c · Land, buildings and equipment, net

beginning of year $956,916 · end of year $1,158,445
15 · Other assets

beginning of year $33,605 · end of year $45,464
17 · Accounts payable and accrued expenses

beginning of year $40,708 · end of year $47,901
19 · Deferred revenue

beginning of year $224,902 · end of year $406,121
25 · Other liabilities

beginning of year $4,287 · end of year $9,748
27 · Net assets without donor restrictions

beginning of year $2,146,980 · end of year $2,632,315
28 · Net assets with donor restrictions

beginning of year $1,390,132 · end of year $1,370,021

Mission and programs · 2023

Mission

FRIENDS OF THE CHILDREN - CENTRAL OREGON IS A OREGON BASED NONPROFIT WITH THE MISSION OF IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NO MATTER WHAT. 83% OF OUR YOUTH RECEIVE A HIGH SCHOOL DIPLOMA OR GED, 98% OF OUR YOUTH WAIT TO BECOME PARENTS UNTIL AFTER THEIR TEENS, 93% OF OUR YOUTH REMAIN FREE FROM JUVENILE JUSTICE SYSTEM INVOLVEMENT, AND 92% OF OUR YOUTH GO ON TO ENROLL IN POST-SECONDARY EDUCATION, SERVE OUR COUNTRY OR ENTER THE WORKFORCE.

YOUTH IN THE FRIENDS PROGRAM FACE CONSIDERABLE CHALLENGES, INCLUDING PLACEMENT IN THE FOSTER CARE SYSTEM, UNDER-RESOURCED NEIGHBORHOOD SCHOOLS, HOMELESSNESS, HUNGER, AND DISPARITIES IN ACCESS TO AND QUALITY OF HEALTH CARE. DESPITE THESE BARRIERS, PROGRAM YOUTH ENTER ADULTHOOD WITH STRONG FOUNDATIONS FOR CONTINUING ACHIEVEMENT: 83% GRADUATE HIGH SCHOOL OR EARN A GED, 93% AVOID THE JUVENILE JUSTICE SYSTEM, AND 98% AVOID TEEN PARENTING.

Expenses $1,247,895

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

BOBBI STEDMAN

INTERIM CHAIR

Total calculated

$0

Hours/week

1
STUART MALAKOFF

PAST CHAIR

Total calculated

$0

Hours/week

1
JENNY WERNER

TREASURER

Total calculated

$0

Hours/week

1
CHRIS OTTO

SECRETARY

Total calculated

$0

Hours/week

1
JOSH JENSON

DIRECTOR

Total calculated

$0

Hours/week

1
WHITNEY MORGAN

DIRECTOR

Total calculated

$0

Hours/week

1
FERNANDO GOTTLIEB

DIRECTOR

Total calculated

$0

Hours/week

1
RODNEY COOK

DIRECTOR

Total calculated

$0

Hours/week

1
CHELSEA CALLICOTT

DIRECTOR

Total calculated

$0

Hours/week

1
LORA NORDQUIST

DIRECTOR

Total calculated

$0

Hours/week

1
RACHEL CARDWELL

EXECUTIVE DIRECTOR

Total calculated

$137,131

From this org

$125,625

From related orgs

$0

Other

$11,506

Hours/week

40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

FRIENDS RANCH LLC

HOLD PROPERTY ON BEHALF FRIENDS-CO · OR · income $0 · assets $1,041,738

Directly controlled by FRIENDS OF THE CHILDREN - CENTRAL OREGON

Provenance

Return type: form_990
Tax year: 2023
Filed: 9 July 2025
IRS schema version: 2023v6.0
Source object: 202501919349301495

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