# Friend Learning Center

Child day care nonprofit in Friend, Nebraska 68359. EIN 93-3535060. Data as of November 8, 2026.

Page: https://backpr.com/find/nonprofit/933535060-friend-learning-center

## IRS facts

- Type: Child day care (IRS activity code P33)
- Tax status: 501(c)(3), contributions deductible, recognized 2023
- Source: IRS Business Master File, posted October 13, 2026: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf

## How it compares

- Revenue $852,321 is higher than roughly 80 to 90% of 51 child care nonprofits in Nebraska; median $444,930.
- Source: IRS Business Master File, posted October 13, 2026; BackPR analysis.

## Local context

- Saline County, Nebraska: about 3,863 children under 18 (U.S. Census Bureau, July 1, 2024): https://www2.census.gov/programs-surveys/popest/datasets/2020-2024/counties/asrh/cc-est2024-agesex-all.csv
- 21 youth and community nonprofits in this directory in the county: 5.4 per 1,000 children.
- Nebraska rules: https://backpr.com/resources/states/nebraska

## Questions

**What is Friend Learning Center's EIN?**

Friend Learning Center's EIN (Employer Identification Number) is 93-3535060. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.

**Is Friend Learning Center a nonprofit?**

Yes. The IRS lists Friend Learning Center in Friend, Nebraska as tax-exempt under section 501(c)(3), recognized since 2023. This is from the IRS Business Master File posted October 13, 2026. Status can change, so check its current status on the IRS Tax Exempt Organization Search before you donate.

**Are donations to Friend Learning Center tax-deductible?**

Yes, the IRS lists gifts to Friend Learning Center as tax-deductible (IRS Business Master File posted October 13, 2026). How much you can deduct depends on your own taxes, and this is not tax advice. Check its current status on the IRS Tax Exempt Organization Search before you donate.

**What does Friend Learning Center do?**

The IRS classifies Friend Learning Center as: Child day care. It has not filed a Form 990 or 990-EZ with a mission statement that we have loaded.

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Data as of November 8, 2026. Sources: IRS Business Master File, IRS Form 990 series e-file data, U.S. Census Bureau. No officer or staff names are published.