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      <Desc>Outdoor Education &amp; Environmental Literacy: Nature Friends provides year-round outdoor education programs for K-8 youth in Las Cruces, New Mexico. Activities include nature hikes, environmental science lessons, and hands-on workshops in wildlife, STEM, and ecology. In our first financial year, over 100 youth participated in programs that foster curiosity about the natural world and encourage stewardship through place-based learning</Desc>
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        <Desc>Conservation &amp; Community Projects: Youth participants engage in conservation initiatives that benefit local ecosystems and wildlife. In 2025, children planted native agaves at a local park, worked at a farm to donate all products, created recycled art projects, made natural cat toys for the cat shelter, and conducted monthly cleanups at an adopted park. These projects teach sustainability and empower youth to take part in real-world environmental action.</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part III</FormAndLineReferenceDesc>
        <ExplanationTxt>Nature Friends engages children in environmental education, conservation, and sustainable agriculture through outdoor programs, local partnerships, and field trips. All activities align with the organization's mission to inspire youth to connect with nature and become responsible environmental stewards alongside their parents/guardians.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A complete copy of Form 990 was provided to all members of the Nature Friends governing body prior to filing. The return was distributed electronically via email for review and comment. Board members were given the opportunity to ask questions and provide feedback before submission to the IRS. Final approval was documented in the meeting minutes.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>Nature Friends compensates two officers, Hibah Ayaz and Felicia Miller, for their direct educational program work. Compensation rates are reviewed and approved annually by the Board of Directors prior to payment. Any officer receiving compensation is recused from voting on their own pay. The board uses comparability information from local education and nonprofit pay data, and meeting minutes document the approval process.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Nature Friends makes its Form 990 and governing documents available to the public upon request. The organization also posts information about its mission, leadership, and programs on its website and social media pages. Copies of the organization's financial statements, bylaws, and conflict of interest policy are available to the public upon written or electronic request to the Board of Directors.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Nature Friends gave honorariums to educators for programming like workshops, guided hikes and farming lessons.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>Nature Friends' change in net assets reflects program revenue and grant income exceeding expenses during the organization's first full fiscal year of operations. $8000 in restricted grants were held at year-end. All other grant income was used prior to full fiscal year ending.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XII, Line 2b</FormAndLineReferenceDesc>
        <ExplanationTxt>Nature Friends maintains its books on a cash basis using Wave Accounting. Financial reports are prepared internally and reviewed by the governing body. The organization has not undergone a formal audit or review by an independent accountant.</ExplanationTxt>
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