- Revenue 2023
- $58,059,378
- Expenses 2023
- $54,321,705
Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 09
- Classification
- 1000
- Street
- 5101 S COMMERCE DR
These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).
Other organizations at this address
1 other organization in the IRS Business Master File lists the same street address. matched by us
We match the street line and ZIP code as the IRS gives them, ignoring case and outer spaces and nothing else, so "AVE" and "AVENUE" count as different streets and this list can miss some. A shared address can mean related organizations or a shared office, but it can also be a registered agent, a mail drop or a service provider holding mail for unrelated clients. It is not, by itself, evidence that two organizations are connected.
-
FRIEND TO FRIEND INC
EIN 87-2240029
Mission and programs · 2023
Mission
PROVIDE LIFE, ACCIDENT, & HEALTH INSURANCE TO EDUCATIONAL GROUPS.
-
PROVIDE LIFE, ACCIDENT, AND HEALTH INSURANCE TO EDUCATIONAL GROUPS.
As filed on the 2023 return.
Officers and directors · 2023
As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
Steven C MorrisonSTEVEN C MORRISON
CEO
- Total calculated
- $807,456
- From this org
- $182,268
- From related orgs
- $510,764
- Other
- $114,424
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $102,986 + $288,594 related
- Bonus
- $79,282 + $222,170 related
- Other
- not reported
- Deferred
- $24,397 + $68,368 related
- Nontaxable benefits
- $5,696 + $15,963 related
- Filer's total
- $212,361 + $595,095 related
-
Michael GreenhalghMICHAEL GREENHALGH
CFO
- Total calculated
- $612,928
- From this org
- $135,180
- From related orgs
- $378,813
- Other
- $98,935
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $77,152 + $216,203 related
- Bonus
- $58,028 + $162,610 related
- Other
- not reported
- Deferred
- $18,277 + $51,218 related
- Nontaxable benefits
- $7,743 + $21,697 related
- Filer's total
- $161,200 + $451,728 related
-
David Ryan LowtherDAVID RYAN LOWTHER
COO & SECRET
- Total calculated
- $451,388
- From this org
- $95,900
- From related orgs
- $268,739
- Other
- $86,749
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $63,885 + $179,025 related
- Bonus
- $32,015 + $89,714 related
- Other
- not reported
- Deferred
- $15,134 + $42,411 related
- Nontaxable benefits
- $7,681 + $21,523 related
- Filer's total
- $118,715 + $332,673 related
-
David Scott WoodDAVID SCOTT WOOD
CHIEF ACTUAR
- Total calculated
- $385,951
- From this org
- $81,080
- From related orgs
- $227,210
- Other
- $77,661
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $53,991 + $151,299 related
- Bonus
- $27,089 + $75,911 related
- Other
- not reported
- Deferred
- $12,791 + $35,843 related
- Nontaxable benefits
- $7,634 + $21,393 related
- Filer's total
- $101,505 + $284,446 related
-
Cindy DunnavantCINDY DUNNAVANT
VP SALES & M
- Total calculated
- $335,397
- From this org
- $73,250
- From related orgs
- $205,267
- Other
- $56,880
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $51,830 + $145,244 related
- Bonus
- $21,420 + $60,023 related
- Other
- not reported
- Deferred
- $12,279 + $34,408 related
- Nontaxable benefits
- $2,681 + $7,512 related
- Filer's total
- $88,210 + $247,187 related
-
Jeremy SpencerJEREMY SPENCER
VP OPERATION
- Total calculated
- $305,794
- From this org
- $70,059
- From related orgs
- $196,323
- Other
- $39,412
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $63,972 + $179,264 related
- Bonus
- $6,087 + $17,059 related
- Other
- not reported
- Deferred
- $3,838 + $10,756 related
- Nontaxable benefits
- $6,527 + $18,291 related
- Filer's total
- $80,424 + $225,370 related
-
Joseph H CampbellJOSEPH H CAMPBELL
CHIEF INFO O
- Total calculated
- $305,126
- From this org
- $60,242
- From related orgs
- $168,817
- Other
- $76,067
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $52,239 + $146,390 related
- Bonus
- $8,003 + $22,427 related
- Other
- not reported
- Deferred
- $12,376 + $34,680 related
- Nontaxable benefits
- $7,630 + $21,381 related
- Filer's total
- $80,248 + $224,878 related
-
Brandon L SmartBRANDON L SMART
CHIEF LEGAL
- Total calculated
- $292,343
- From this org
- $58,272
- From related orgs
- $163,295
- Other
- $70,776
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $46,495 + $130,292 related
- Bonus
- $11,777 + $33,003 related
- Other
- not reported
- Deferred
- $11,015 + $30,866 related
- Nontaxable benefits
- $7,599 + $21,296 related
- Filer's total
- $76,886 + $215,457 related
-
Brandon JorgensenBRANDON JORGENSEN
SALES MANAGE
- Total calculated
- $262,303
- From this org
- $51,217
- From related orgs
- $143,524
- Other
- $67,562
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $41,911 + $117,445 related
- Bonus
- $9,306 + $26,079 related
- Other
- not reported
- Deferred
- $9,929 + $27,823 related
- Nontaxable benefits
- $7,840 + $21,970 related
- Filer's total
- $68,986 + $193,317 related
-
Stephen ClaySTEPHEN CLAY
CONTROLLER
- Total calculated
- $245,680
- From this org
- $47,052
- From related orgs
- $131,853
- Other
- $66,775
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $42,135 + $118,073 related
- Bonus
- $4,917 + $13,780 related
- Other
- not reported
- Deferred
- $9,982 + $27,972 related
- Nontaxable benefits
- $7,580 + $21,241 related
- Filer's total
- $64,614 + $181,066 related
-
Roger ProctorROGER PROCTOR
IT DEV. MANA
- Total calculated
- $239,146
- From this org
- $45,653
- From related orgs
- $127,932
- Other
- $65,561
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $40,817 + $114,381 related
- Bonus
- $4,836 + $13,551 related
- Other
- not reported
- Deferred
- $9,670 + $27,097 related
- Nontaxable benefits
- $7,573 + $21,221 related
- Filer's total
- $62,896 + $176,250 related
-
Justin BleazardJUSTIN BLEAZARD
VP UNDERWRIT
- Total calculated
- $234,723
- From this org
- $44,744
- From related orgs
- $125,386
- Other
- $64,593
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $39,763 + $111,428 related
- Bonus
- $4,981 + $13,958 related
- Other
- not reported
- Deferred
- $9,420 + $26,397 related
- Nontaxable benefits
- $7,568 + $21,208 related
- Filer's total
- $61,732 + $172,991 related
-
Tiffany BerminghamTIFFANY BERMINGHAM
VP ENROLLMEN
- Total calculated
- $209,334
- From this org
- $43,452
- From related orgs
- $121,766
- Other
- $44,116
- Hours/week
- 11 + 29 related
Schedule J breakdown matched by us
- Base
- $38,031 + $106,574 related
- Bonus
- $5,421 + $15,192 related
- Other
- not reported
- Deferred
- $9,010 + $25,247 related
- Nontaxable benefits
- $2,593 + $7,266 related
- Filer's total
- $55,055 + $154,279 related
-
Corey CallahanCOREY CALLAHAN
DIRECTOR
- Total calculated
- $10,841
- From this org
- $2,840
- From related orgs
- $7,960
- Other
- $41
- Hours/week
- 1 + 1 related
-
Scott ThorntonSCOTT THORNTON
DIRECTOR
- Total calculated
- $9,641
- From this org
- $2,525
- From related orgs
- $7,075
- Other
- $41
- Hours/week
- 1 + 1 related
-
Paul GottfredsonPAUL GOTTFREDSON
DIRECTOR
- Total calculated
- $9,640
- From this org
- $2,525
- From related orgs
- $7,075
- Other
- $40
- Hours/week
- 1 + 1 related
-
Wendell Page BennettWENDELL PAGE BENNETT
DIRECTOR
- Total calculated
- $8,441
- From this org
- $2,209
- From related orgs
- $6,191
- Other
- $41
- Hours/week
- 1 + 1 related
-
Randall Reid SmartRANDALL REID SMART
DIRECTOR
- Total calculated
- $8,440
- From this org
- $2,209
- From related orgs
- $6,191
- Other
- $40
- Hours/week
- 1 + 1 related
-
Jennifer BoehmeJENNIFER BOEHME
DIRECTOR
- Total calculated
- $7,240
- From this org
- $1,894
- From related orgs
- $5,306
- Other
- $40
- Hours/week
- 1 + 1 related
-
Bryan SpragueBRYAN SPRAGUE
DIRECTOR
- Total calculated
- $7,041
- From this org
- $1,841
- From related orgs
- $5,159
- Other
- $41
- Hours/week
- 1 + 1 related
-
Michael R FrancisMICHAEL R FRANCIS
DIRECTOR
- Total calculated
- $6,041
- From this org
- $1,578
- From related orgs
- $4,422
- Other
- $41
- Hours/week
- 1 + 1 related
-
Clint HalversonCLINT HALVERSON
DIRECTOR
- Total calculated
- $4,840
- From this org
- $1,262
- From related orgs
- $3,538
- Other
- $40
- Hours/week
- 1 + 1 related
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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2023
- Revenue
- $58,059,378
- Expenses
- $54,321,705
- Contributions
- $0
- Grants paid
- $300
-
2022
- Revenue
- $52,240,394
- Expenses
- $39,386,311
- Contributions
- $0
- Grants paid
- $0
The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.
Other returns filed
-
2021 · 990
- Revenue
- $54,287,384
- Expenses
- $40,530,090
- Assets (EOY)
- $192,680,781
-
2020 · 990
- Revenue
- $81,626,178
- Expenses
- $70,099,990
- Assets (EOY)
- $189,850,376
-
2019 · 990
- Revenue
- $89,903,968
- Expenses
- $75,840,736
- Assets (EOY)
- $170,515,820
-
2018 · 990
- Revenue
- $93,334,890
- Expenses
- $82,488,479
- Assets (EOY)
- $159,285,953
-
2017 · 990
- Revenue
- $45,568,016
- Expenses
- $37,618,606
- Assets (EOY)
- $118,700,003
-
2016 · 990
- Revenue
- $48,384,829
- Expenses
- $39,112,062
- Assets (EOY)
- $104,142,589
-
2015 · 990
- Revenue
- $47,131,375
- Expenses
- $43,422,423
- Assets (EOY)
- $91,723,134
-
2014 · 990
- Revenue
- $44,967,190
- Expenses
- $37,023,260
- Assets (EOY)
- $86,731,224
-
2013 · 990
- Revenue
- $48,163,064
- Expenses
- $44,084,101
- Assets (EOY)
- $75,850,338
-
2012 · 990
- Revenue
- not reported
- Expenses
- $44,754,923
- Assets (EOY)
- $68,177,951
Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.
Grants made
No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.
Grants received
No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2023 return
-
501C3 · CHARITABLE · UT
Taxable family
From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.
Related corporations and trusts on its 2023 return
-
EDUCATORS HEALTH PLANS LIFE ACCIDEN
INSURANCE · UT · controlled entity
-
TOTAL DENTAL ADMINISTRATORS OF UTAH
INSURANCE · UT · controlled entity
-
TOTAL DENTAL ADMINISTRATORS HEALTH
ADMIN SERV · UT · controlled entity
-
TOTAL DENTAL ADMINISTRATORS INC
ADMIN SERV · UT · controlled entity
-
DENTAL MANAGEMENT ADMINISTRATORS
ADMIN SERV · UT · controlled entity
-
RISK ALLIANCE INC
C CORP · INSURANCE · UT · 82% owned · share of assets $603,604 · controlled entity
-
T1 CELL OF RISK ALLIANCE INC
C CORP · INSURANCE · UT · 82% owned · share of assets $205,000 · controlled entity
-
U1 CELL OF RISK ALLIANCE INC
C CORP · INSURANCE · UT · 82% owned · share of assets $205,000 · controlled entity
Other IRS files
Auto-Revocation List
Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.
Publication 78
Not present in the most recent drop.
These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.
What this page reflects
The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.