- 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 BrocoppTIM BROCOPP
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Angela GrovesANGELA GROVES
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Stephanie Iron ShooterSTEPHANIE IRON SHOOTER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Karla MendezKARLA MENDEZ
BOARD AND EXECUTIVE COMMITTEE SECRETARY
- Total calculated
- $0
- Hours/week
- 1
-
Bill UnderrinerBILL UNDERRINER
BOARD AND EXECUTIVE COMMITTEE CHAIR
- Total calculated
- $0
- Hours/week
- 1
-
Tra WilliamsTRA WILLIAMS
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Karen Baumgart-MillerKAREN BAUMGART-MILLER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Katie EdwardsKATIE EDWARDS
BOARD AND EXECUTIVE COMMITTEE TREASURER
- Total calculated
- $0
- Hours/week
- 1
-
Les Left HandLES LEFT HAND
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Amy RegerAMY REGER
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Dave WorstellDAVE WORSTELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 1
-
Nina HernandezNINA 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
-
FRIENDS OF THE CHILDREN - NATIONAL OFFICE
$1,149,200
2022 CHAPTER SUPPORT
-
2024 CHAPTER SUPPORT
-
2023 CHAPTER SUPPORT
-
$50,000
2025 Provided funds to support programs and services to support generational change by pairing youth facing lifes hardest challenges with paid professional mentors for 12+ years.
-
2024 UNRESTRICTED GENERAL SUPPORT
-
MONTANA COMMUNITY FOUNDATION INC
$10,000
2024 MENTORSHIP PROGRAM
-
2024 GENERAL SUPPORT
-
2024 PHILANTHROPIC PURPOSE
-
2025 GENERAL SUPPORT
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.