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FRIENDS OF THE CHILDREN - EASTERN MONTANA

EIN 88-2204402 BILLINGS, MT

Browse the largest nonprofits in Montana

Revenue 2024
$1,121,936
Expenses 2024
$952,013

Program services were 76.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
P30
Classification
1000
Street
PO BOX 22275

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).

Mission and programs · 2024

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 THER TEEN YEARS.

Activities or mission (Part I)

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.

  • YOUTH IN THE FRIENDS PROGRAM FACE CONSIDERABLE CHALLENGES, INCLUDING PLACEMENT IN THE FOSTER CARE SYSTEM, UNDER-RESOURCED NEIGHBORHOOD SCHOOLS, HOMELESSNESS, HUNGER, AND CHALLENGES IN ACCESS TO AND QUALITY OF HEALTH CARE. DESPITE THESE BARRIERS, PROGRAM YOUTH ENTER ADULTHOOD WITH STRONG FOUNDATIONS FOR CONTINUING ACHIEVEMENT: 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.

    Expenses $723,600

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Tim Brocopp

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Angela Groves

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Stephanie Iron Shooter

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Karla Mendez

    BOARD AND EXECUTIVE COMMITTEE SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • Bill Underriner

    BOARD AND EXECUTIVE COMMITTEE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Tra Williams

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Karen Baumgart-Miller

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Katie Edwards

    BOARD AND EXECUTIVE COMMITTEE TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Les Left Hand

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Amy Reger

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Dave Worstell

    BOARD MEMBER

    Total calculated
    $0
    Hours/week
    1
  • Nina Hernandez

    EXECUTIVE DIRECTOR

    Total calculated
    $124,679
    From this org
    $111,538
    From related orgs
    $0
    Other
    $13,141
    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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $1,121,936
    Expenses
    $952,013
    Contributions
    $1,121,936
    Grants paid
    $0
  • 2023
    Revenue
    $525,363
    Expenses
    $819,987
    Contributions
    $525,363
    Grants paid
    $0
  • 2022
    Revenue
    $1,429,215
    Expenses
    $571,335
    Contributions
    $1,429,215
    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.

Form 990-N e-Postcard, tax year 2021

Tax period
1 September 2021 to 31 August 2022
Principal officer
Bill Underriner
Mailing address
1302 24th Street W PO Box 150Billings MT 59102

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

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

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

Listed as of 13 October 2026, under deductibility PC.

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 2024, the newest we have parsed for this organization.