Friends of the Children - Eastern Oregon
Public records show a registered, tax-exempt organization in good standing.
What it says it does
FRIENDS OF THE CHILDREN - EASTERN OREGON HAS A MISSION OF IMPACTING GENERATIONAL CHANGE BY EMPOWERING YOUTH WHO ARE FACING THE GREATEST OBSTACLES THROUGH RELATIONSHIPS WITH PROFESSIONAL MENTORS - 12+ YEARS, NOW 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% OF YOUTH WAIT TO PARENT UNTIL AFTER THEIR TEEN YEARS.
- Income
- $1.2 million
- Spending
- $204,798
- Spent on programs
- 60%
- Reserves
- 0.5 months of spending
- Largest source of income
- donations and private grants, 100%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 55 out of 100. Higher than 21% of charities in its peer group (youth development, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.5 months of spending.
Debt
20 of 20It owes 7% of what it owns.
Living within its means
15 of 15Income exceeded spending by 83% of income.
Spending floor
8 of 1560% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 77 out of 100. Higher than 30% of charities in its peer group (youth development, $1m to $10m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $122,374 spent. 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 CONTINUED 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.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending August 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since October 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.