Civic Intelligence

Friends of Links for Learning

EIN 93-4669426 • 501(c)3 • Livingston, MT

NTEE O11

Profile

Support links for learning and the children who benefit from its programs.

132 South B StreetLivingston, MT 59047
Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE O • <$500k nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE O • <$500k nonprofits • Source year 2025

Net Margin

82nd percentile

44%

Higher net margin than 82% of similar nonprofits.

NTEE O • <$500k nonprofits • Source year 2025

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE O • <$500k nonprofits • Source year 2025

Asset Growth

72nd percentile

37%

Faster asset growth than 72% of similar nonprofits.

NTEE O • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

28th percentile

-19%

Faster revenue growth than 28% of similar nonprofits.

NTEE O • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Up

$141,344

Up $37,937 (+37%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$141,344

Up $37,937 (+37%) from 2024

Revenue

Down

$85,917

Down $19,589 (-19%) from 2024

Expenses

Up

$47,980

Up $45,881 (+2186%) from 2024

Net Income

Down

$37,937

Down $65,470 (-63%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $103,407Liabilities 2024: $0Net Assets 2024: $103,4072024Assets 2025: $141,344Liabilities 2025: $0Net Assets 2025: $141,3442025

Highlighted filing

2025

Assets$141,344
Liabilities$0
Net Assets$141,344

Operations Trend

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

$150K$100K$50K$0Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $105,506Expenses 2024: $2,099Net Income 2024: $103,4072024Revenue 2025: $85,917Expenses 2025: $47,980Net Income 2025: $37,9372025

Highlighted filing

2025

Revenue$85,917
Expenses$47,980
Net Income$37,937

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$85,917
Mission and Program Overview

Mission

Support links for learning and the children who benefit from its programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$103,089$129,562▲ $26,473
Cash and Non-Interest-Bearing Accounts$318$11,782▲ $11,464
Total Assets$103,407$141,344▲ $37,937
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$103,407$141,344▲ $37,937
Total Net Assets Fund Balance$103,407$141,344▲ $37,937
Total Liabilities and Net Assets / Fund Balance$103,407$141,344▲ $37,937
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg ColemanPresident
Danielle RiceBoard Member
Eldon C JohnsonBoard Member
Grace StephensBoard Member
Matthew BladesBoard Member
Rikki EarleBoard Member
Sabrina CreweSecretary
Terri HartlyVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,018
Program Service Revenue
$0
Investment Income
$2,899
Other Revenue
$0
All Other Contributions
$83,018
Change in Net Assets
$37,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$25,480
Grants and Similar Amounts Paid$22,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$22,500--$22,500
Grants to Domestic Orgs$22,500--$22,500
Fees for Services Other-$2,000-$2,000
Office Expenses-$561-$561
Fees for Services Accounting-$419-$419
Total Functional Expenses$45,000$2,980$0$47,980
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Links for LearningLivingston, MT--$22,500
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

990 is reviewed by board prior to filing.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Friends of Links for Learning
EIN
93-4669426
Phone
4063332382
Address
132 SOUTH B STREET, LIVINGSTON, MT 59047

Signing Officer

Name
Terri Hartly
Title
VP/treasurer
Phone
4063332382
Signed
2026-03-03

Organization Details

Principal Officer
Greg Coleman
Formed
2023
Legal Domicile
Mt
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
9

Preparer

Firm
Jenna Kovago CPA Pc
Address
124 S 2ND ST, LIVINGSTON, MT 59047-2604
Preparer
Jenna E Kovago
Phone
4063337315
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Friends of links for learning is the supporting organization of links for learning. Links for learning is based in livingston public schools and offers out-of-school programs to children in park county, montana. The programs provide homework and academic support, healthy snacks, outdoor play, a variety of engaging enrichment activities, and opportunities for community involvement. Friends of links for learning was founded in 2019 (under the fiscal sponsorship of the park county community foundation) in response to a reduction in federal grant funding for out-of-school programs. Its mission is to support the long-term sustainability of links for learning. Friends of links reorganized in 2023 and achieved tax-exempt status in 2024. We raise funds to support existing programs and activities of links for learning. We are also working on expanding to meet the growing need of families in our community for out-of-school programs and to create a permanent home for links' programs. Friends of links for learning is committed to: providing affordable, high quality, after-school and summer activities, helping elevate academic performance and commitment to school, building and strengthening links between families, schools and the community, and empowering working families. During 2024, we continued to re-build our board of directors, raise money for links' programs and future, and re-aligned our mission with our supported organization. In 2025 we began a feasibility study to explore the possibility of a permanent home for links for learning, specifically rehabing washington school. We continued to work on securing board members and fundraising for links programs.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRIENDS OF LINKS FOR LEARNING IS THE SUPPORTING ORGANIZATION OF LINKS FOR LEARNING. LINKS FOR LEARNING IS BASED IN LIVINGSTON PUBLIC SCHOOLS AND OFFERS OUT-OF-SCHOOL PROGRAMS TO CHILDREN IN PARK COUNTY, MONTANA. THE PROGRAMS PROVIDE HOMEWORK AND ACADEMIC SUPPORT, HEALTHY SNACKS, OUTDOOR PLAY, A VARIETY OF ENGAGING ENRICHMENT ACTIVITIES, AND OPPORTUNITIES FOR COMMUNITY INVOLVEMENT. FRIENDS OF LINKS FOR LEARNING WAS FOUNDED IN 2019 (UNDER THE FISCAL SPONSORSHIP OF THE PARK COUNTY COMMUNITY FOUNDATION) IN RESPONSE TO A REDUCTION IN FEDERAL GRANT FUNDING FOR OUT-OF-SCHOOL PROGRAMS. ITS MISSION IS TO SUPPORT THE LONG-TERM SUSTAINABILITY OF LINKS FOR LEARNING. FRIENDS OF LINKS REORGANIZED IN 2023 AND ACHIEVED TAX-EXEMPT STATUS IN 2024. WE RAISE FUNDS TO SUPPORT EXISTING PROGRAMS AND ACTIVITIES OF LINKS FOR LEARNING. WE ARE ALSO WORKING ON EXPANDING TO MEET THE GROWING NEED OF FAMILIES IN OUR COMMUNITY FOR OUT-OF-SCHOOL PROGRAMS AND TO CREATE A PERMANENT HOME FOR LINKS' PROGRAMS. FRIENDS OF LINKS FOR LEARNING IS COMMITTED TO: PROVIDING AFFORDABLE, HIGH QUALITY, AFTER-SCHOOL AND SUMMER ACTIVITIES, HELPING ELEVATE ACADEMIC PERFORMANCE AND COMMITMENT TO SCHOOL, BUILDING AND STRENGTHENING LINKS BETWEEN FAMILIES, SCHOOLS AND THE COMMUNITY, AND EMPOWERING WORKING FAMILIES. DURING 2024, WE CONTINUED TO RE-BUILD OUR BOARD OF DIRECTORS, RAISE MONEY FOR LINKS' PROGRAMS AND FUTURE, AND RE-ALIGNED OUR MISSION WITH OUR SUPPORTED ORGANIZATION. IN 2025 WE BEGAN A FEASIBILITY STUDY TO EXPLORE THE POSSIBILITY OF A PERMANENT HOME FOR LINKS FOR LEARNING, SPECIFICALLY REHABING WASHINGTON SCHOOL. WE CONTINUED TO WORK ON SECURING BOARD MEMBERS AND FUNDRAISING FOR LINKS PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS REVIEWED BY BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/TotalFunctionalExpensesGrp/TotalAmt047980
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0103407
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141344
IRS990/TotalProgramServiceExpensesAmt045000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02899
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt085917
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0103407
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0141344
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt011 YELLOWSTONE TRAIL
IRS990/USAddress/CityNm0LIVINGSTON
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059047
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TERRI HARTLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04063332382
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF LINKS FOR LEARNING
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0934669426
ReturnHeader/Filer/PhoneNum04063332382
ReturnHeader/Filer/USAddress/AddressLine1Txt0132 SOUTH B STREET
ReturnHeader/Filer/USAddress/CityNm0LIVINGSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059047
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0393334043
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JENNA KOVAGO CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0124 S 2ND ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LIVINGSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0590472604
ReturnHeader/PreparerPersonGrp/PhoneNum04063337315
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNA E KOVAGO
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-20T12:45:03-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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