FRIENDS OF THE CENTER: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE CENTER (EIN 20-1219019)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2024-10-28
IRS object ID: 202443029349302559
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-10-28T17:54:30-04:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	270402452	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WINKEL PARKER & FOSTER CPA PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	519 KIRKWOOD AVE	AddressLine1Txt
City	IOWA CITY	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52240	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	201219019	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF THE CENTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	3193518100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28 SOUTH LINN STREET	AddressLine1Txt
City	IOWA CITY	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52240	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LATASHA DELOACH	PersonNm
Person Title	SECRETARY/TREASURER	PersonTitleTxt
Phone	3193565225	PhoneNum
Signature	2024-10-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	false	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	LAVERN R VAUBLE CPA	PreparerPersonNm
PTIN	P01080861	PTIN
Phone	3193510231	PhoneNum
Preparation	2024-10-22	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KENZIE HEIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28 SOUTH LINN STREET	AddressLine1Txt
City	IOWA CITY	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52240	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$120,203	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2004	FormationYr
Legal Domicile State	IA	LegalDomicileStateCd
Activity Or Mission	PROMOTE THE HEALTH AND WELFARE OF PERSONS OVER THE AGE OF FIFTY (50) YEARS.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$67,581	PYContributionsGrantsAmt
CY Contributions Grants	$82,802	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$73,236	PYInvestmentIncomeAmt
CY Investment Income	$37,401	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$140,817	PYTotalRevenueAmt
CY Total Revenue	$120,203	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,855	CYTotalFundraisingExpenseAmt
PY Other Expenses	$42,282	PYOtherExpensesAmt
CY Other Expenses	$141,834	CYOtherExpensesAmt
PY Total Expenses	$42,282	PYTotalExpensesAmt
CY Total Expenses	$141,834	CYTotalExpensesAmt
PY Revenues Less Expenses	$98,535	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$21,631	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,196,264	TotalAssetsBOYAmt
Total Assets EOY	$1,280,259	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,196,264	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,280,259	NetAssetsOrFundBalancesEOYAmt
Mission	PROMOTE THE HEALTH AND WELFARE OF PERSONS OVER THE AGE OF FIFTY (50) YEARS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$115,372	ExpenseAmt
Desc	GRANTS TO THE IOWA CITY/JOHNSON COUNTY SENIOR CENTER (A BRANCH OF THE CITY OF IOWA CITY, A MUNICIPAL CORPORATION) AND ANY OTHER CHARITABLE ORGANIZATIONS TO HELP COVER GENERAL OPERATING EXPENSES AND CAPITAL IMPROVEMENT COSTS OF THE JOHNSON COUNTY SENIOR CENTER AND OTHER COSTS IN PURSUIT OF PROMOTING THE HEALTH AND WELFARE OF PERSONS OVER THE AGE OF FIFTY (50) YEARS.	Desc
Total Program Service Expenses	$115,372	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	1	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	LATASHA DELOACH	PersonNm
Phone	3193565225	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	28 S LINN ST	AddressLine1Txt
City	IOWA CITY	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	52240	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
KENZIE HEIN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ALISON SMITH
PRESIDENT EL	1.00	Yes (X)		$0	$0	$0
HARRY RUTH
PAST PRESIDE	1.00	Yes (X)		$0	$0	$0
LATASHA DELOACH
SECRETARY/TR	1.00	Yes (X)	Yes (X)	$0	$0	$0
DAVID GOULD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARTHA LUBAROFF
DIRECTOR	1.00	Yes (X)		$0	$0	$0
SHAWN CONLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$82,802	AllOtherContributionsAmt
Total Contributions	$82,802	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,860	TotalRevenueColumnAmt
Exclusion	$26,860	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$10,541	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$10,541	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,541	TotalRevenueColumnAmt
Exclusion	$10,541	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$120,203	TotalRevenueColumnAmt
Exclusion	$37,401	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$800	TotalAmt
Management And General	$800	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$16,528	TotalAmt
Management And General	$16,528	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$3,855	TotalAmt
Fundraising	$3,855	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$475	TotalAmt
Management And General	$475	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$894	TotalAmt
Management And General	$894	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
SENIOR CENTER PROGRAMMING	$115,372	$115,372
SOFTWARE	$1,654		$1,654
CREDIT CARD FEES	$1,651		$1,651
WEBSITE	$600		$600

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$5	TotalAmt
Management And General	$5	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$141,834	TotalAmt
Program Services	$115,372	ProgramServicesAmt
Management And General	$22,607	ManagementAndGeneralAmt
Fundraising	$3,855	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$168,905	BOYAmt
EOY	$153,335	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,027,359	BOYAmt
EOY	$1,126,924	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,196,264	BOYAmt
EOY	$1,280,259	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,196,264	BOYAmt
EOY	$1,280,259	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,196,264	BOYAmt
EOY	$1,280,259	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,196,264	BOYAmt
EOY	$1,280,259	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$21,631	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$105,626	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$43,731	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$73,525	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$72,483	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67,581	CurrentTaxYearMinus1YearAmt
Current Tax Year	$82,802	CurrentTaxYearAmt
Total	$340,122	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$43,731	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$73,525	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$72,483	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67,581	CurrentTaxYearMinus1YearAmt
Current Tax Year	$82,802	CurrentTaxYearAmt
Total	$340,122	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total170	$340,122	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$19,707	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$16,092	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,932	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22,912	CurrentTaxYearMinus1YearAmt
Current Tax Year	$26,860	CurrentTaxYearAmt
Total	$103,503	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$443,625	TotalSupportAmt
Public Support CY170	0.76670	PublicSupportCY170Pct
Public Support PY170	0.73560	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	COMMUNITY FOUNDATION OF JOHNSON CTY	Desc
Book Value	$1,126,924	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$1,126,924	TotalBookValueSecuritiesAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	THE ORGANIZATION'S CPA PREPARES FORM 990 BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. THE RETURN IS GIVEN TO THE PRESIDENT AND TREASURER OF THE BOARD OF DIRECTORS, WHO THEN PERFORM A REVIEW OF ALL INFORMATION IN THE FORM AND RELATED SCHEDULES AND SUPPLEMENTAL INFORMATION. IF NO CHANGES ARE NECESSARY, THE BOARD TREASURER APPROVES THE FORM FOR FILING AND SIGNS THE RETURN.
FORM 990, PAGE 6, PART VI, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FORM 990 AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON SPECIFIC REQUEST. THE APPLICABLE MATERIALS ARE EITHER MAILED OR EMAILED TO THE REQUESTING PERSON, OR THAT PERSON CAN INSPECT THE DOCUMENTS AND/OR MATERIALS AT THE OFFICE OF THE ORGANIZATION DURING NORMAL BUSINESS HOURS.