This can be accomplished through a 3 part process including a Merge Query. 

Q1 – Query of all Current Parents
  1. In Queries, create a new Record Query,
  2. On Criteria Tab, select:
    1.  Record> Billing Status=Active,
    2. Record > Record Type=Individual
    3. Relationships> Reciprocal, one of and select all the parent types.
  3. Save and Name  - Active Billing Parents
Q2 – Query of all Statement Recipients
  1. Set up the statement
  2. On the Filters tab, set filter Statement Recipients Type = Individual
  3. On the General Tab, mark the box to Create an Output Query of Statement Recipients
  4. Click Preview
  5. In pop-up, name Static Query – Statement Recipients as [date]
 
Merge – Records that are in Q1, but not Q2.
  1. On the main Query screen, Click File, and select Merge
  2. Q 1 -  Select Active Billing Parents
  3. Q2 – Select Statement Recipients as [date]
  4. Select the 4th option beneath those, to include records in Query 1, but not in both
  5. Click Merge Now
  6. Add Output for Record Last Name and First Name, and any other information that you would like to display
  7. Click Run – Save Merge, then you will be able to see the results.