Nonprofit · EIN 26-3886394
FRIENDS OF FOSTER KIDS
Tax-exempt (reinstated) · SHELBY TWP, MI 48315
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $775,815 | $487,901 | $287,914 | $3,249,117 | $1,535,939 | $1,713,178 |
| December 31, 2024 | 990 | $539,954 | $542,103 | -$2,149 | $2,986,413 | $1,561,149 | $1,425,264 |
| December 31, 2023 | 990 | $1,111,653 | $415,652 | $696,001 | $3,006,643 | $1,590,470 | $1,416,173 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $616,293
- of which government grants
- $51,992
- Program service revenue
- $134,417
- Investment income
- $22,077
- Net rental income
- -$1,848
- Other revenue
- $3,028
Expenses
- Grants and similar amounts paid
- $165,003
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $20
- Accounting fees
- $10,165
- Occupancy
- $24,737
- Depreciation
- $70,506
- Program services (functional)
- $264,757
- Management and general (functional)
- $223,144
Balance sheet and other
- Total assets, start of year
- $2,986,413
- Total assets, end of year
- $3,249,117
- Total liabilities, end of year
- $1,535,939
- Net assets, end of year
- $1,713,178
- Land, buildings and equipment
- $2,358,795
- Publicly traded securities
- $228,991
- Net assets without donor restrictions
- $1,713,178
- Gross unrelated business income
- -$1,848
- Gross receipts
- $789,663
- Employees
- 0
- Year formed
- 2008
- State of legal domicile
- MI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BEVERLY BOUSSON | BOARD MEMBER Trustee or director | 1 | $0 |
| JENNIFER KEE | BOARD MEMBER Trustee or director | 1 | $0 |
| APRIL MATALAVY | TREASURER Trustee or director, Officer | 1 | $0 |
| LINDA ROBERTS | SECRETARY Trustee or director, Officer | 10 | $0 |
| AMY SHEEHAN | BOARD MEMBER Trustee or director | 1 | $0 |
| ELLEN SOUSA | BOARD MEMBER Trustee or director | 1 | $0 |
| THERESA TOIA | PRESIDENT Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM C HELLEBUYCK | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| JENNIFER KEE | BOARD MEMBER Trustee or director | 1 | $0 |
| APRIL MATALAVY | TREASURER Trustee or director, Officer | 10 | $0 |
| LINDA ROBERTS | SECRETARY Trustee or director, Officer | 10 | $0 |
| AMY SHEEHAN | BOARD MEMBER Trustee or director | 1 | $0 |
| THERESA TOIA | PRESIDENT Trustee or director, Officer | 30 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLIAM C HELLEBUYCK | VICE PRESIDE Trustee or director, Officer | 2 | $0 |
| APRIL MATALAVY | TREASURER Trustee or director, Officer | 10 | $0 |
| LINDA ROBERTS | SECRETARY Trustee or director, Officer | 10 | $0 |
| THERESA TOIA | PRESIDENT Trustee or director, Officer | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 51341 CELESTE, SHELBY TWP, MI 48315-2943
- In care of
- % THERESA TOIA
- Principal officer (990 for 2025)
- THERESA TOIA, 55196 MEADOW RIDGE CT, SHELBY TOWNSHIP, MI 48316
- Signed the 990
- THERESA TOIA, PRESIDENT
- Phone
- (586) 907-9001
- Website
- FRIENDSOFFOSTERKIDS.ORG
- Return prepared by
- BULTYNCK & CO PLLC
Mission
THE FRIENDS OF FOSTER KIDS IS CRAFTED FOR THE PURPOSE OF SUPPORTING MACOMB COUNTY, MICHIGAN DHS DEPARTMENT IN PROVIDING HOLIDAY GIFTS FOR FOSTER CHILDREN UNDER DHS CARE AND PROVIDE TRANSITIONAL ASSISTANCE TO CHILDREN GRADUATING FROM THE FOSTER CARE SYSTEM, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.
Program accomplishments
- THE FRIENDS OF FOSTER KIDS IS CRAFTED FOR THE PURPOSE OF SUPPORTING MACOMB COUNTY, MICHIGAN DHS DEPARTMENT IN PROVIDING HOLIDAY GIFTS FOR FOSTER CHILDREN UNDER DHS CARE AND PROVIDE TRANSITIONAL ASSISTANCE TO CHILDRN GRADUATING FROM THE FOSTER CARE SYSTEM, IN COMPLIANCE WITH THE TAFT-HARTLEY ACT.Expenses $172,907 · grants $165,003
- PURCHASE AND DISTRIBUTION OF HOLIDAY TOYS FOR FOSTER KIDS AND NECCESSARY CLOTHING AND OTHER PERSONAL ITEMS AS NEEDED, INCLUDING AUTOS AND COLLEGE BOUND SUPPLIES, DURING TRANSITION FROM FOSTER CARE TO ADULTHOOD.Expenses $91,850
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-3886394
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T50)
- Assets (IRS master file)
- $3,249,117
- Income (IRS master file)
- $789,663
Revocation and reinstatement
- Exemption revoked
- May 15, 2011
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective May 15, 2011
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $775,815 | $487,901 | $3,249,117 | XML |
| 990 | December 2024 | $539,954 | $542,103 | $2,986,413 | XML |
| 990 | December 2023 | $1,111,653 | $415,652 | $3,006,643 | XML |
| 990 | December 2022 | $506,563 | $345,985 | $720,172 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-3886394).
Questions about FRIENDS OF FOSTER KIDS
- What is the EIN of FRIENDS OF FOSTER KIDS?
- The employer identification number (EIN) of FRIENDS OF FOSTER KIDS is 26-3886394.
- Is FRIENDS OF FOSTER KIDS tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2011 and reinstated it effective May 15, 2011.
- Are donations to FRIENDS OF FOSTER KIDS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF FOSTER KIDS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF FOSTER KIDS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF FOSTER KIDS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF FOSTER KIDS?
- The 990 for the year ended December 31, 2025 names THERESA TOIA.
- Who are the officers and directors of FRIENDS OF FOSTER KIDS?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF FOSTER KIDS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $775,815, expenses of $487,901 and total assets of $3,249,117 at year end.
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- MALESIA E MADHE ASSOCIATION EIN 11-3727017 · last filed 990-EZ for 2025
- KOSANKE FAMILY CHARITABLE FOUNDATION EIN 92-3373064 · last filed 990-PF for 2025
- SHELBY TOWNSHIP POLICE BENEVOLENT ASSOCIATION EIN 93-3090910 · last filed 990-EZ for 2025
- CHRIS AND MICHELLE PEYERK FOUNDATION EIN 81-4641261 · last filed 990-PF for 2025
- GEORGE FOUNDATION EIN 20-5524229 · last filed 990-PF for 2024
- ADAM WILSON ART AND MUSIC SCHOLARSHIP FUND EIN 61-1802429 · last filed 990-N for 2025
All nonprofits in SHELBY TWP · Michigan · Philanthropy, voluntarism and grantmaking foundations