STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRIENDS OF WATERS: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF WATERS (EIN 32-0174761)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-11-10
IRS object ID
202423159349300707
Schema version
2023v5.1
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)
Return2024-11-10T10:18:56-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320174761EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Friends of WatersBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14540 N Campbell AveAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60625ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSamuel KaunePersonNm
Person TitleTreasurerPersonTitleTxt
Phone3129657837PhoneNum
Signature2024-11-01SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name ChangeYes (X)NameChangeInd
Gross Receipts$285,570GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website Addressfriendsofwaters.orgWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2006FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionSupport programs and build community at Waters Elementary School, Chicago, ILActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$236,680PYContributionsGrantsAmt
CY Contributions Grants$255,619CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1PYInvestmentIncomeAmt
CY Investment Income$1CYInvestmentIncomeAmt
PY Other Revenue$2,689PYOtherRevenueAmt
CY Other Revenue$363CYOtherRevenueAmt
PY Total Revenue$239,370PYTotalRevenueAmt
CY Total Revenue$255,983CYTotalRevenueAmt
PY Grants And Similar Paid$204,415PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$216,689CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$5,929CYTotalFundraisingExpenseAmt
PY Other Expenses$36,357PYOtherExpensesAmt
CY Other Expenses$23,987CYOtherExpensesAmt
PY Total Expenses$240,772PYTotalExpensesAmt
CY Total Expenses$240,676CYTotalExpensesAmt
PY Revenues Less Expenses-$1,402PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$15,307CYRevenuesLessExpensesAmt
Total Assets BOY$254,935TotalAssetsBOYAmt
Total Assets EOY$270,242TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$254,935NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$270,242NetAssetsOrFundBalancesEOYAmt
MissionSupport programs and build community at Waters Elementary School, Chicago, ILMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$206,631ExpenseAmt
Grant$190,000GrantAmt
DescArts and Music programming, aides and supplies and other school enhancements in support of Waters ElementaryDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$5,269ExpenseAmt
DescDirect assistance for families experiencing hardship at Waters Elementary including emergency assistance and school feesDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$4,789ExpenseAmt
DescCommunity events for Waters familiesDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$216,689TotalProgramServiceExpensesAmt
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 ActivitiesYes (true)FundraisingActivitiesInd
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 ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
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 Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
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 BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonThe OrganizationPersonNm
Phone3129657837PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line14540 N Campbell AveAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60625ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
Michele Rush
Volunteer cordinator10.000.00Yes (X)$0$0$0
Sarah Anderson
Community and Events co-chair10.000.00Yes (X)$0$0$0
Kristina Farrell
Communications co-chair10.000.00Yes (X)$0$0$0
Renee Butala
Communications co-chair10.000.00Yes (X)$0$0$0
Kristin Hanson
Community and Events co-chair10.000.00Yes (X)$0$0$0
Jesse Brannan
Co-Treasurer10.000.00Yes (X)$0$0$0
Lucy Hannah
President10.000.00$0$0$0Yes (X)
Sandra Pena
Vice President10.000.00$0$0$0Yes (X)
Samuel Kaune
Co-Treasurer10.000.00$0$0$0Yes (X)
Sarah Miller
Secretary10.000.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$118,488FundraisingAmt
All Other Contributions$137,131AllOtherContributionsAmt
Total Contributions$255,619TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1TotalRevenueColumnAmt
Related Or Exempt Func Income$1RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$29,950FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$118,488ContriRptFundraisingEventAmt
Fundraising Direct Expenses$29,587FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$363TotalRevenueColumnAmt
Exclusion$363ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$255,983TotalRevenueColumnAmt
Related Or Exempt Func Income$1RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$363ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$211,420TotalAmt
Program Services$211,420ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$5,269TotalAmt
Program Services$5,269ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$31TotalAmt
Management And General$31ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,929TotalAmt
Fundraising$5,929FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,123TotalAmt
Management And General$2,123ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$5,389TotalAmt
Management And General$5,389ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,248TotalAmt
Management And General$1,248ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescCredit card feesDesc
Total$9,267TotalAmt
Management And General$9,267ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$240,676TotalAmt
Program Services$216,689ProgramServicesAmt
Management And General$18,058ManagementAndGeneralAmt
Fundraising$5,929FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$254,935BOYAmt
EOY$270,242EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$254,935BOYAmt
EOY$270,242EOYAmt

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$254,935BOYAmt
EOY$270,242EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$254,935BOYAmt
EOY$270,242EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$254,935BOYAmt
EOY$270,242EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$15,307ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$228,351CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$75,151CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$156,421CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$141,222CurrentTaxYearMinus1YearAmt
Current Tax Year$137,131CurrentTaxYearAmt
Total$738,276TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$228,351CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$75,151CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$156,421CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$141,222CurrentTaxYearMinus1YearAmt
Current Tax Year$137,131CurrentTaxYearAmt
Total$738,276TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$738,276PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$137CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$41CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1CurrentTaxYearMinus1YearAmt
Current Tax Year$1CurrentTaxYearAmt
Total$191TotalAmt
FieldValueIRS element (for citing)
Total Support$738,467TotalSupportAmt
Public Support CY1700.99970PublicSupportCY170Pct
Public Support PY1700.99670PublicSupportPY170Pct
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 G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1Spring EventEvent1Nm
Gross Receipts Event1$148,438GrossReceiptsEvent1Amt
Gross Revenue Event1$148,438GrossRevenueEvent1Amt
Rent Facility Costs Event1$4,250RentFacilityCostsEvent1Amt
Food And Beverage Event1$18,675FoodAndBeverageEvent1Amt
Entertainment Event1$2,746EntertainmentEvent1Amt
Other Direct Expenses Event1$3,916OtherDirectExpensesEvent1Amt
Gross Receipts Total$148,438GrossReceiptsTotalAmt
Gross Revenue Total Events$148,438GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$4,250RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$18,675FoodAndBeverageTotalEventsAmt
Entertainment Total Events$2,746EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$3,916OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$29,587DirectExpenseSummaryEventsAmt
Net Income Summary$118,851NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1Waters Elementary SchoolBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14540 N Campbell AveAddressLine1Txt
CityChicagoCityNm
State AbbreviationILStateAbbreviationCd
ZIP60625ZIPCd
FieldValueIRS element (for citing)
Recipient EIN366005821RecipientEIN
Cash Grant$190,000CashGrantAmt
Purpose Of GrantSupport educational opportunitiesPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990 governing body review Part VI line 11Draft provided to officers and any questions answered by volunteer tax preparer.
Conflict of interest policy compliance Part VI line 12cCompliance monitored annually by board.
Governing documents etc available to public Part VI line 19Policies and all documents are available upon request.