Friends First INC FY2020 filing

IRS exemption revoked

Greenwood Village, COUnknown exempt organizationEIN 84-1234326Revenue $2.1M in FY2020

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

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

91¢ of each $1 spent went to programs.
$111K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2020 · 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
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$111K
to officers and key staff · 5% of spending
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
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
$332K
48% of total assets
Looks good: liabilities are 48% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
Spent
$2.1M
To programs
91%
Net assets
$356K
By yearFY2020–FY2022
Revenue
$2.1M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$1.5M
FY2022$978K
Expenses
$2.1M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$2.1M
FY2021$1.5M
FY2022$1.1M
Net assets
$356K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$356K
FY2021$314K
FY2022$172K

From the FY2020 Form 990 (year ending June 2020) · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on November 15, 2025
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2022) →

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

91 cents of each dollar spent went to programs.

Program services 91% · $1.9M Management & general 6% · $132K Fundraising 2% · $46K

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

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Who runs it and what they're paid

10 people listed on the 990; $111K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Executive Di
$110,649Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$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.

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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.

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Provided by the organization

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3 programs · $1.6M · in their own filed words · FY2019
01

The office of justice program is two overlapping federal grants through the office of juvenile justice and delinquency prevention. The combined grants fund stars peer mentoring programs across nine states serving 800 students.

$921Kprogram expense
02

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.

$491Kprogram expense
03

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 300 youth per year.

$198Kprogram 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 FY2020 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$2.0M
Fees for servicesLn 2g$51K
Other incomeLn 4–11$34K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.9M
Managementcol C$132K
Fundraisingcol D$46K
Owns and owesPt X
$356K
net assets · Ln 32
Cash and savingsLn 1–2$512K
Total assetsLn 16$688K
LiabilitiesLn 26$332K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Government grantsLn 1e$1.8M
Fees for servicesLn 2g$51K
Investment incomeLn 3$88
Other incomeLn 4–11$34K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$257K
SavingsLn 2$255K
Cash and savings togetherLn 1–2$512K
Land, buildings, equipmentLn 10c$34K
Total assetsLn 16$688K
LiabilitiesLn 26$332K
Net assetsLn 32$356K
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 FY20End FY20
Cash and savingsLn 1–2$176K$512K
Land, buildings, equipmentLn 10c$21K$34K
Total assetsLn 16$500K$688K
LiabilitiesLn 26$177K$332K
Net assetsLn 32$323K$356K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$121K$111K$7K$3K
Other salaries and wagesLn 7$1.1M$980K$60K$27K
Pension plan contributionsLn 8$32K$29K$2K$752
Other employee benefitsLn 9$110K$102K$6K$3K
Payroll taxesLn 10$86K$80K$4K$2K
Other fees for servicesLn 11g$327K$313K$14K$397
Advertising and promotionLn 12$996$910$86
Office expensesLn 13$23K$19K$2K$2K
Information technologyLn 14$19K$17K$1K$656
OccupancyLn 16$104K$92K$9K$3K
TravelLn 17$34K$29K$4K$793
Conferences, conventions and meetingsLn 19$4K$4K
InterestLn 20$318$318
Depreciation, depletion and amortizationLn 22$10K$10K
InsuranceLn 23$10K$9K$720$267
Other expenses (24a–d)Ln 24$129K$120K$6K$3K
All other expensesLn 24e$2K$2K$686
Total functional expensesLn 25$2.1M$1.9M$132K$46K

Filing history

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

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $2,112,231 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $2,502,828$2,027,624
I-9 Program service revenuePrior year $28,820$50,991
I-10 Investment incomePrior year $117$88
I-11 Other revenuePrior year $38,633$33,528
I-12 Total revenuePrior year $2,570,398$2,112,231
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,597,256$1,415,021
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $944,876$663,924
I-18 Total expensesPrior year $2,542,132$2,078,945
I-19 Revenue less expensesPrior year $28,266$33,286
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
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 $2,112,231 across 8 lines filed
VIII-1e Government grants$1,812,592
VIII-1f All other contributions, gifts and grants$215,032
VIII-1h Total contributions, gifts and grants$2,027,624
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $50,991$50,991
VIII-3 Investment incomeExcluded from tax $88$88
VIII-8 Net income from fundraising eventsExcluded from tax $31,059$31,059
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,469$2,469
VIII-12 Total revenueRelated to mission $53,460 · Excluded from tax $31,147$2,112,231
Part IX · Statement of functional expenses $2,078,945 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $110,801 · Management $6,696 · Fundraising $3,057$120,554
IX-7 Other salaries and wagesPrograms $979,880 · Management $59,650 · Fundraising $27,202$1,066,732
IX-8 Pension plan contributionsPrograms $29,385 · Management $1,586 · Fundraising $752$31,723
IX-9 Other employee benefitsPrograms $102,128 · Management $5,512 · Fundraising $2,613$110,253
IX-10 Payroll taxesPrograms $79,552 · Management $4,183 · Fundraising $2,024$85,759
IX-11g Other fees for servicesPrograms $313,019 · Management $13,769 · Fundraising $397$327,185
IX-12 Advertising and promotionManagement $910 · Fundraising $86$996
IX-13 Office expensesPrograms $19,312 · Management $2,062 · Fundraising $1,766$23,140
IX-14 Information technologyPrograms $16,739 · Management $1,398 · Fundraising $656$18,793
IX-16 OccupancyPrograms $92,118 · Management $9,342 · Fundraising $2,777$104,237
IX-17 TravelPrograms $28,751 · Management $4,202 · Fundraising $793$33,746
IX-19 Conferences, conventions and meetingsManagement $4,010$4,010
IX-20 InterestManagement $318$318
IX-22 Depreciation, depletion and amortizationManagement $9,911$9,911
IX-23 InsurancePrograms $9,027 · Management $720 · Fundraising $267$10,014
IX-24 Other expenses (24a–d)Programs $120,181 · Management $6,170 · Fundraising $2,810$129,161
IX-24e All other expensesManagement $1,727 · Fundraising $686$2,413
IX-25 Total functional expensesPrograms $1,900,893 · Management $132,166 · Fundraising $45,886$2,078,945
Part X · Balance sheet $688,137 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $153,184$257,287
X-2 Savings and temporary cash investmentsStart of year $23,137$254,525
X-3 Pledges and grants receivableStart of year $287,601$134,470
X-9 Prepaid expenses and deferred chargesStart of year $15,719$8,216
X-10c Land, buildings and equipment, netStart of year $20,539$33,639
X-16 Total assetsStart of year $500,180$688,137
X-17 Accounts payable and accrued expensesStart of year $143,141$60,176
X-25 Other liabilitiesStart of year $30,828$271,964
X-26 Total liabilitiesStart of year $177,469$332,140
X-27 Net assets without donor restrictionsStart of year $280,390$291,901
X-28 Net assets with donor restrictionsStart of year $42,321$64,096
X-32 Total net assets or fund balancesStart of year $322,711$355,997
X-33 Total liabilities and net assetsStart of year $500,180$688,137
Part XI · Reconciliation of net assets $355,997 net assets at year end
XI-1 Total revenue$2,112,231
XI-2 Total expenses$2,078,945
XI-3 Revenue less expenses$33,286
XI-4 Net assets at start of year$322,711
XI-10 Net assets at end of year$355,997

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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