STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRIENDS OF LAKE LEELANAU: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF LAKE LEELANAU (EIN 87-2224414)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-07-08
IRS object ID
202411909349300706
Schema version
2023v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-07-08T08:48:52-04:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN363837776PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1THOMAS E LECHOWICZ AND ASSOCIATESBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line160 REVERE DR STE 501AddressLine1Txt
CityNORTHBROOKCityNm
State AbbreviationILStateAbbreviationCd
ZIP600621577ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN872224414EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF LAKE LEELANAUBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 N MAIN STREETAddressLine1Txt
CityLELANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49654ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJENNIFER STEPHENSON KELLERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone2248053740PhoneNum
Signature2024-07-03SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJENNIFERPersonFirstNm
Person LastKELLERPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTHOMAS E LECHOWICZ CPAPreparerPersonNm
PTINP00103835PTIN
Phone8477159988PhoneNum
Preparation2024-07-03PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJENNIFER STEPHENSON KELLERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110700 BROOKS SCHOOL ROADAddressLine1Txt
CityFISHERSCityNm
State AbbreviationINStateAbbreviationCd
ZIP46037ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,041,095GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressHTTPS://FRIENDSOFLAKELEELANAU.COM/WebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2021FormationYr
Activity Or MissionPROTECT AND ENHANCE THE QUALITY OF LAKE LEELANAU AND ITS SURROUNDING WATERSHED. THE ORGANIZATION INTENDS ON RECEIVING AND DISTRIBUTING FUNDS TO THE LAKE LEELANAU LAKE ASSOCIATION AND TO SIMILAR ORGANIZATIONS; SPECIFICALLY, ORGANIZATIONS THAT FOCUS ON PRESERVING AND MAINTAINING THE AQUATIC HEALTH AND WELL-BEING OF LAKE LEELANAU.ActivityOrMissionDesc
Voting Members Governing Body3VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,861,388PYContributionsGrantsAmt
CY Contributions Grants$2,142,650CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$259,124PYInvestmentIncomeAmt
CY Investment Income$177,651CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$3,120,512PYTotalRevenueAmt
CY Total Revenue$2,320,301CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,729PYOtherExpensesAmt
CY Other Expenses$29,147CYOtherExpensesAmt
PY Total Expenses$6,729PYTotalExpensesAmt
CY Total Expenses$29,147CYTotalExpensesAmt
PY Revenues Less Expenses$3,113,783PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,291,154CYRevenuesLessExpensesAmt
Total Assets BOY$3,124,652TotalAssetsBOYAmt
Total Assets EOY$5,411,985TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,124,652NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$5,411,985NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROTECT AND ENHANCE THE QUALITY OF LAKE LEELANAU AND ITS SURROUNDING WATERSHED. THE ORGANIZATION INTENDS ON RECEIVING AND DISTRIBUTING FUNDS TO THE LAKE LEELANAU LAKE ASSOCIATION AND TO SIMILAR ORGANIZATIONS; SPECIFICALLY, ORGANIZATIONS THAT FOCUS ON PRESERVING AND MAINTAINING THE AQUATIC HEALTH AND WELL-BEING OF LAKE LEELANAU.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE FRIENDS OF LAKE LEELANAU FOUNDATION (FRIENDS) IS A PUBLIC FOUNDATION ESTABLISHED TO PROVIDE A SOURCE OF RECURRING REVENUE TO MAINTAIN THE PURITY AND INTEGRITY OF THE LAKE'S WATERS FOR FUTURE GENERATIONS.Desc
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMIStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF LAKE LEELANAUBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5176689091PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1201 N MAIN STREETAddressLine1Txt
CityLELANDCityNm
State AbbreviationMIStateAbbreviationCd
ZIP49654ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAMES GROGAN
TREASURERYes (X)$0$0$0
THOMAS HIATT
SECRETARYYes (X)$0$0$0
JENNIFER STEPHENSON KELLER
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$2,142,650FederatedCampaignsAmt
Noncash Contributions$39,036NoncashContributionsAmt
Total Contributions$2,142,650TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$84,974TotalRevenueColumnAmt
Exclusion$84,974ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$796,723SecuritiesAmt
Other$16,748OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$720,794SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$75,929SecuritiesAmt
Other$16,748OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$92,677TotalRevenueColumnAmt
Related Or Exempt Func Income$75,929RelatedOrExemptFuncIncomeAmt
Exclusion$16,748ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,320,301TotalRevenueColumnAmt
Related Or Exempt Func Income$75,929RelatedOrExemptFuncIncomeAmt
Exclusion$101,722ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,950TotalAmt
Management And General$4,950ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$17,566TotalAmt
Management And General$17,566ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$168TotalAmt
Management And General$168ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,463TotalAmt
Management And General$6,463ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$29,147TotalAmt
Program Services$0ProgramServicesAmt
Management And General$29,147ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$6,195BOYAmt
EOY$564,658EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,264,399BOYAmt
EOY$965,848EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,854,058BOYAmt
EOY$3,881,479EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,124,652BOYAmt
EOY$5,411,985EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,124,652BOYAmt
EOY$5,411,985EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,124,652BOYAmt
EOY$5,411,985EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,124,652BOYAmt
EOY$5,411,985EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,291,154ReconcilationRevenueExpnssAmt
Prior Period Adjustments-$3,821PriorPeriodAdjustmentsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Community TrustYes (X)CommunityTrustInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$11,508CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,861,388CurrentTaxYearMinus1YearAmt
Current Tax Year$2,142,650CurrentTaxYearAmt
Total$5,015,546TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$11,508CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,861,388CurrentTaxYearMinus1YearAmt
Current Tax Year$2,142,650CurrentTaxYearAmt
Total$5,015,546TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,015,546PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$16,247CurrentTaxYearMinus1YearAmt
Current Tax Year$84,974CurrentTaxYearAmt
Total$101,221TotalAmt
FieldValueIRS element (for citing)
Total Support$5,116,767TotalSupportAmt
Public Support CY1700.98020PublicSupportCY170Pct
Public Support PY1700.99440PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$39,036NoncashContributionsRptF990Amt
FieldValueIRS element (for citing)
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsfalseReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONPROTECT AND ENHANCE THE QUALITY OF LAKE LEELANAU AND ITS SURROUNDING WATERSHED. THE ORGANIZATION INTENDS ON RECEIVING AND DISTRIBUTING FUNDS TO THE LAKE LEELANAU LAKE ASSOCIATION AND TO SIMILAR ORGANIZATIONS; SPECIFICALLY, ORGANIZATIONS THAT FOCUS ON PRESERVING AND MAINTAINING THE AQUATIC HEALTH AND WELL-BEING OF LAKE LEELANAU.
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC