Friends First INC

IRS exemption revoked

Greenwood Village, COUnknown exempt organization EIN 84-1234326Revenue $978K in FY2022

On file with the IRSfriendsfirst.org7100 East Bellevue Avenue Ste 111 · Greenwood Village, CO

Claim this org

(tell your story, add context, and more)

What claiming does How does your 990 look to donors? Take the 10-Question Audit

Friends First educates and mentors teens to make positive life choices to develop healthy relationships.

90¢ of each $1 spent went to programs.
Run by 28 volunteers and 23 employees.
Mission: Form 990 Part I, line 1 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2022
latest Form 990
Worth a look: the latest return is for FY2022, 4 tax years back; more than 3 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 3
filings with a surplus
Average deficit $35K a year · 2% of revenue · last 3 filings
Concern: a surplus in 1 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$84K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
<1 mo
of spending, in cash
Worth a look: 0.7 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $20K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$56K
25% of total assets
Looks good: liabilities are 25% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$978K
-33% vs prior year
Spent
$1.1M
To programs
90%
Net assets
$172K
By yearFY2020–FY2022
Revenue
$978K
FY2022▼ -33%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$1.5M
FY2022$978K
Expenses
$1.1M
FY2022▼ -29%
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$1.5M
FY2022$1.1M
Net assets
$172K
FY2022▼ -45%
Tap a bar for its year
Net assets by fiscal year
FY2020$356K
FY2021$314K
FY2022$172K

From the FY2022 Form 990 (year ending June 2022) · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2025

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2022.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $971K Management & general 8% · $84K Fundraising 2% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? Claim to add context

Who runs it and what they're paid

9 people listed on the 990; $84K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2021); the FY2022 filing did not itemize Part VII
Interim Pres
$83,780Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Member-At-La
$0Pt VII · Sec A
Member-At-La
$0Pt VII · Sec A
Member-At-La
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2022FY2021FY2020
Elycia Cook—$110,872$110,649
Andy Matott$83,780——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Friends First INC executive salaries →

On this list? Claim this org

Something off? Claim to add context

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Educates and mentors teens to make positive life choices and develop healthy relationships.

Questions for Friends First INC

Tap to ask. Friends First INC sees how many people are interested.

Your first name shows with your question. Friends First INC answers here, for everyone.

Provided by the organization

Know this org? Add your story

3 programs · $937K · in their own filed words · FY2021
01

The office of justice program is a grant award through the federal office of juvenile justice and delinquency prevention. The grant award funds implementation of the stars peer mentoring program across five states and serves 350 youth each year for three years.

$566Kprogram expense
02

The adams county grant is a grant offered through adams county human services to provide services for stars peer to peer mentoring program for 150 youth per year and project aim (adult identity mentoring) for 500 youth per year. Additionally, 300 students annually are provided with healthy relationship education in the form of assemblies.

$296Kprogram expense
03

The sexual risk avoidance education program is a grant offered through the U.S. Department of health & human services. This grant funds mentoring programs for 300 students, as well as additional 2,200 students and parents with additional programming and services.

$75Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$20K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$978K
Ln 12
Gifts and grantsLn 1h$949K
Fees for servicesLn 2g$28K
Investment incomeLn 3$499
Money outPt IX
$1.1M
Ln 25
Programscol B$971K
Managementcol C$84K
Fundraisingcol D$18K
Owns and owesPt X
$172K
net assets · Ln 32
Cash and savingsLn 1–2$61K
Total assetsLn 16$229K
LiabilitiesLn 26$56K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$949K
Government grantsLn 1e$937K
Fees for servicesLn 2g$28K
Investment incomeLn 3$499
Total revenueLn 12$978K
Assets in detailPt X, end of year
CashLn 1$61K
Cash and savings togetherLn 1–2$61K
Total assetsLn 16$229K
LiabilitiesLn 26$56K
Net assetsLn 32$172K
OperationsPt I, VI
EmployeesI 523
VolunteersI 628
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$3K$61K
Total assetsLn 16$418K$229K
LiabilitiesLn 26$104K$56K
Net assetsLn 32$314K$172K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$101K$96K$2K$2K
Other salaries and wagesLn 7$520K$497K$13K$11K
Other employee benefitsLn 9$53K$51K$1K$1K
Payroll taxesLn 10$45K$43K$911$905
Other fees for servicesLn 11g$58K$19K$38K$460
Office expensesLn 13$4K$4K$131$59
Information technologyLn 14$21K$19K$1K$375
OccupancyLn 16$19K$13K$6K$508
TravelLn 17$9K$8K$867$24
InterestLn 20$186$186
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$8K$8K$329$127
Other expenses (24a–d)Ln 24$228K$209K$17K$1K
All other expensesLn 24e$6K$4K$2K$113
Total functional expensesLn 25$1.1M$971K$84K$18K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2022 Latest Viewing $978K$1.1M−$95K$172K 990 PDF
FY2021 $1.5M$1.5M−$42K$314K 990 PDF
FY2020 $2.1M$2.1M$33K$356K 990 PDF

More to add? Claim this org

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $977,791 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,443,174$949,442
I-9 Program service revenuePrior year $12,000$27,850
I-10 Investment incomePrior year $769$499
I-11 Other revenuePrior year $12,828$0
I-12 Total revenuePrior year $1,468,771$977,791
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,088,869$719,293
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $421,965$353,296
I-18 Total expensesPrior year $1,510,834$1,072,589
I-19 Revenue less expensesPrior year −$42,063−$94,798
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $977,791 across 6 lines filed
VIII-1e Government grants$937,348
VIII-1f All other contributions, gifts and grants$12,094
VIII-1h Total contributions, gifts and grants$949,442
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $27,850$27,850
VIII-3 Investment incomeExcluded from tax $499$499
VIII-12 Total revenueRelated to mission $27,850 · Excluded from tax $499$977,791
Part IX · Statement of functional expenses $1,072,589 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $96,360 · Management $2,461 · Fundraising $2,048$100,869
IX-7 Other salaries and wagesPrograms $496,914 · Management $12,692 · Fundraising $10,559$520,165
IX-9 Other employee benefitsPrograms $50,852 · Management $1,299 · Fundraising $1,081$53,232
IX-10 Payroll taxesPrograms $43,211 · Management $911 · Fundraising $905$45,027
IX-11g Other fees for servicesPrograms $19,050 · Management $38,119 · Fundraising $460$57,629
IX-13 Office expensesPrograms $3,784 · Management $131 · Fundraising $59$3,974
IX-14 Information technologyPrograms $19,030 · Management $1,378 · Fundraising $375$20,783
IX-16 OccupancyPrograms $12,884 · Management $5,603 · Fundraising $508$18,995
IX-17 TravelPrograms $7,625 · Management $867 · Fundraising $24$8,516
IX-20 InterestManagement $186$186
IX-22 Depreciation, depletion and amortizationManagement $1,201$1,201
IX-23 InsurancePrograms $7,671 · Management $329 · Fundraising $127$8,127
IX-24 Other expenses (24a–d)Programs $209,433 · Management $17,341 · Fundraising $1,382$228,156
IX-24e All other expensesPrograms $3,693 · Management $1,923 · Fundraising $113$5,729
IX-25 Total functional expensesPrograms $970,507 · Management $84,441 · Fundraising $17,641$1,072,589
Part X · Balance sheet $228,507 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $3,363$61,381
X-3 Pledges and grants receivableStart of year $168,852$167,126
X-16 Total assetsStart of year $418,401$228,507
X-17 Accounts payable and accrued expensesStart of year $81,412$56,412
X-26 Total liabilitiesStart of year $104,467$56,412
X-27 Net assets without donor restrictionsStart of year $277,935$168,895
X-28 Net assets with donor restrictionsStart of year $35,999$3,200
X-32 Total net assets or fund balancesStart of year $313,934$172,095
X-33 Total liabilities and net assetsStart of year $418,401$228,507
Part XI · Reconciliation of net assets $172,095 net assets at year end
XI-1 Total revenue$977,791
XI-2 Total expenses$1,072,589
XI-3 Revenue less expenses−$94,798
XI-4 Net assets at start of year$313,934
XI-9 Other changes in net assets−$47,041
XI-10 Net assets at end of year$172,095

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

Your org? Add context

Made it to the end? Claim this org

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.