From Crisis to Community Action
Until 2023, Friend, NE had been blessed with multiple quality child care providers. That changed in November of that year when the community's largest licensed child care provider was compelled to close their business due to financial difficulties and an inability to hire and retain quality teachers. The challenge was significant: 99 children in Friend between the ages of 6 weeks to 9 years old had both parents working outside of the home and no access to child care. In a recent survey, multiple families reported having to drive their children up to 40 miles out of town to obtain child care, amplifying a problem that was depriving local employers of valuable workers. According to the survey, 93% of respondents believed finding high-quality, accessible child care was very important to Friend's overall growth and development.
Recognizing the dire need for quality, affordable child care, a group of concerned citizens organized to help support local families and childcare providers. This core group, comprised of child care providers, bankers, farmers, hospital administrators and staff, school administrators, teachers school board members, attorneys and elected officials, established the Friend Learning Center (“FLC”) and successfully secured its 501(c)(3) status. In January of 2024, FLC entered into an invaluable partnership with Communities for Kids, which helped establish connections and develop strategies to advance sustainable support for child care in Friend and our surrounding communities.
FLC's vision for a sustainable solution to this challenge materialized when the city-owned hospital, Friend Community Healthcare System, offered unused meeting and storage space to be repurposed as a child care facility. The hospital's board, administration and staff were overwhelmingly supportive of the project, offering creative solutions and access to the hospital's kitchen and laundry, as well as its cooking, maintenance and custodial staff. This development offered exciting new possibilities and mutual benefits to young families, children, the hospital staff and the FLC alike.
A Game Changer: The Nebraska Child Care Tax Credit
Building on initial donations and partnerships, FLC launched a capital campaign In September 2025 to support construction, opening costs and year-one budget of the new child care facility. The nonrefundable Child Care Tax Credit played a pivotal role, encouraging generous contributions from community members to the project. Representatives of the FLC brought tax credit forms to each meeting with potential donors, providing assistance in completing and submitting the paperwork to the Nebraska Department of Revenue.
On August 7, 2025, the FLC officially opened its doors to the Friend community, welcoming 30 children—including many children of local educators—just in time for the start of the school year. The project was completed on budget, with over $1.6 million raised from over 145 generous individuals and businesses since the first contribution in May 2024.
Thanks to the nonrefundable Child Care Tax Credit, community support for the FLC continues to grow. A capital campaign is planned for later this year to strengthen the FLC's endowment, providing financial assistance to eligible families and ensuring a budget cushion as enrollment moves toward the full capacity of 48 students. FLC Board members continue to assist contributors with completing and submitting their tax credit forms—a simple and efficient system that encourages strong participation and heartfelt support throughout Friend.
