How do I politely explain being frugal to a friend?

I have a friend who wants to spend more time with me and most of her ideas of things we could do together involve spending money like going to the movie theater or going out to eat. And I know she's broke because she'll occasionally mention again and again how she's out of money. I don't want to sound complain-y or like I'm making excuses to not spend time with her but I don't how to explain in nice way that I don't like to spend money on those kind of things and not sound like I'm lecturing about money. I can't really justify going to the movies or out to eat, unless like a super rare occasion. I see those things as overpriced and not where I really want to spend my money and I'm not really comfortable doing so.