Civic Intelligence

Jem Friends Inc

EIN 26-3698056 • 501(c)3 • Boise, ID

Profile

TO SUPPORT AT-RISK YOUTH, INCLUDING THOSE WHO HAVE AGED-OUT OF FOSTER CARE, WITH BASIC LIFE SKILLS. FIVE Stepping Stones include EDUCATION-completing high school or GED; COMMUNITY-navigating/utilizing healthcare and having a personal mentor; TRANSPORTATION-obtaining a driver's license and owning a vehicle; EMPLOYMENT-maintaining employment for 6+ months; HOUSING-being on a lease or agreement.

1111 S Orchard St Ste 101Boise, ID 83705

www.jemfriends.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

23rd percentile

0.00x

Higher debt load relative to revenue than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

73rd percentile

19%

Higher net margin than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

82nd percentile

$18,000

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

91st percentile

53%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Revenue Growth

62nd percentile

14%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2025

Assets

Up

$1,414,345

Up $123,728 (+9.6%) from 2024

Liabilities

Down

$1,743

Down $75,000 (-98%) from 2024

Net Assets

Up

$1,412,602

Up $198,728 (+16%) from 2024

Revenue

Down

$578,021

Down $590,745 (-51%) from 2024

Expenses

Down

$466,147

Down $412,145 (-47%) from 2024

Net Income

Down

$111,874

Down $178,600 (-61%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2018: $46,731Liabilities 2018: $0Net Assets 2018: $46,7312018Assets 2019: $114,288Liabilities 2019: $529Net Assets 2019: $113,7592019Assets 2020: $137,666Liabilities 2020: $1,730Net Assets 2020: $135,9362020Assets 2021: $204,716Liabilities 2021: $1,190Net Assets 2021: $203,5262021Assets 2022: $392,616Liabilities 2022: $1,743Net Assets 2022: $390,8732022Assets 2023: $843,346Liabilities 2023: $996Net Assets 2023: $842,3502023Assets 2024: $1,290,617Liabilities 2024: $76,743Net Assets 2024: $1,213,8742024Assets 2025: $1,414,345Liabilities 2025: $1,743Net Assets 2025: $1,412,6022025

Highlighted filing

2025

Assets$1,414,345
Liabilities$1,743
Net Assets$1,412,602

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0Revenue 2018: $108,918Expenses 2018: $104,545Net Income 2018: $4,3732018Revenue 2019: $191,546Expenses 2019: $124,518Net Income 2019: $67,0282019Revenue 2020: $220,690Expenses 2020: $198,513Net Income 2020: $22,1772020Revenue 2021: $242,793Expenses 2021: $175,203Net Income 2021: $67,5902021Revenue 2022: $386,330Expenses 2022: $198,983Net Income 2022: $187,3472022Revenue 2023: $731,224Expenses 2023: $279,747Net Income 2023: $451,4772023Revenue 2024: $1,168,766Expenses 2024: $878,292Net Income 2024: $290,4742024Revenue 2025: $578,021Expenses 2025: $466,147Net Income 2025: $111,8742025

Highlighted filing

2025

Revenue$578,021
Expenses$466,147
Net Income$111,874

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Aug 19, 2025
Return Version
2024v5.0
Gross Receipts
$578,021
Mission and Program Overview

Mission

To help youth that have aged out of the foster care program with basic life skills.

To support at-risk youth, including those who have aged-out of foster care, with basic life skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$888,262$888,031▼ $231
Cash and Non-Interest-Bearing Accounts$162,985$274,301▲ $111,316
Savings and Temporary Cash Investments$239,370$240,159▲ $789
Investments in Publicly Traded Securities-$11,854-
Total Assets$1,290,617$1,414,345▲ $123,728
Other Assets Total$0--
Liabilities
Mortgage Notes Payable Secured by Investment Property$75,000--
Accounts Payable and Accrued Expenses$1,743$1,743→ $0
Total Liabilities$76,743$1,743▼ $75,000
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,213,874$1,412,602▲ $198,728
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$1,213,874$1,412,602▲ $198,728
Total Liabilities and Net Assets / Fund Balance$1,290,617$1,414,345▲ $123,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$888,031$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Liberty ThompsonExecutive DirectorFT$55,500$55,500

Board Members and Trustees

NameTitle
Calvin MillerPresident
Jacob BarrettDirector
Jacqueline ApsleySecretary
Melissa JenkinsSecretary
Kimbra ShawTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$576,150
Program Service Revenue
$0
Investment Income
$1,871
Other Revenue
$0
All Other Contributions
$395,740
Change in Net Assets
$111,874
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,861
Salaries, Compensation, and Employee Benefits$215,286
Total Fundraising Expense$24,036
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$145,995-$145,995
Occupancy$80,572$9,195-$89,767
All Other Expenses$75,000--$75,000
Current Officers, Directors, Trustees, and Key Employees-$52,000-$52,000
Other Expenses$0$0$19,837$19,837
Payroll Taxes-$17,291-$17,291
Insurance$3,518$10,536-$14,054
Travel$10,666$506-$11,172
Information Technology$3,011$1,454-$4,465
Conferences and Meetings-$3,401-$3,401
Office Expenses$0$2,540$307$2,847
Interest$2,505--$2,505
Fees for Services Accounting-$2,494-$2,494
Advertising-$956$998$1,954
Total Functional Expenses$187,428$254,683$24,036$466,147
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$128,170$128,170$2,894$125,276
Avenues 4 Hope$43,646$43,646$989$42,657
Total Events$180,414$180,414$24,036$156,378
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Executive Director Liberty Thompson & Operation Manager Mercy Sorich are sisters.

Form 990, Part VI, Section B, Line 11B

The 990 documents are reviewed by the organization treasurer & executive director before submission

Form 990, Part VI, Section C, Line 19

Documents are available to the public upon request at a mutually agreed upon location convenient to both parties.

Filing and Contact Details

Filer

Filer Name
Jemfriends Inc
EIN
26-3698056
Phone
2088630222
Address
1111 S Orchard St Ste 101, Boise, ID 83705

Signing Officer

Name
Liberty Thompson
Title
Executive director
Phone
2088630222
Signed
2025-08-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Liberty Thompson
Formed
2008
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
103

Preparer

Firm
All Biz Services LLC
Address
9027 W Woodside Ct, Boise, ID 83704
Preparer
Christy Fieldstad
Phone
2088663072
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Paid off $75,000 mortgage on house used for housing for clients.

Form 990, Part XI, Line 9

Mortgage on client residential house of $75,000 was paid in full.

Raw XML AppendixShowing 400 of 491 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReconcilationRevenueExpnssAmt0111874
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0239370
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0240159
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0578059
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0756020
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0754091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0406897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0242585
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02737652
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01871
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0372
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0335
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0208
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03056
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99888
IRS990ScheduleA/PublicSupportPY170Pct00.99943
IRS990ScheduleA/PublicSupportTotal170Amt02737652
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0578059
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0756020
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0754091
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0406897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0242585
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02737652
IRS990ScheduleA/TotalSupportAmt02740708
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0888031
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0888031
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0888031
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024036
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt04575
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt04575
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Avenues 4 Hope
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt08862
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt08862
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0128170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt043646
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08598
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0180414
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0128170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt043646
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08598
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0180414
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0156378
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0706
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04589
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02894
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0989
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt06010
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt06010
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Executive Director Liberty Thompson & Operation Manager Mercy Sorich are sisters.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 documents are reviewed by the organization treasurer & executive director before submission
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available to the public upon request at a mutually agreed upon location convenient to both parties.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Paid off $75,000 mortgage on house used for housing for clients.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Mortgage on client residential house of $75,000 was paid in full.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2

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