STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRIENDS OF THE GARDEN INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE GARDEN INC (EIN 84-4882255)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-05
IRS object ID
202531259349300348
Schema version
2024v5.1
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)
Return2025-05-05T11:48:39-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN933368082PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1The Accounting Nook PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16119 E 91st Street Suite 200AddressLine1Txt
CityTulsaCityNm
State AbbreviationOKStateAbbreviationCd
ZIP74137ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN844882255EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE GARDEN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DENNIS BRANERInCareOfNm
Business Name ControlFRIEBusinessNameControlTxt
Phone9729832250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 FAIRWAY DRIVEAddressLine1Txt
CityFRISCOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75034ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDENNIS BRANERPersonNm
Person TitleTREASURERPersonTitleTxt
Phone9729832250PhoneNum
Signature2025-05-05SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonEKATERINA HORN CPAPreparerPersonNm
PTINP03133648PTIN
Phone9184916063PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDENNIS BRANERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 FAIRWAY DRIVEAddressLine1Txt
CityFRISCOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75034ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$51,456GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressGARDENTOMB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2020FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionRELIGIOUS OUTREACH AND EDUCATIONActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$552,152PYContributionsGrantsAmt
CY Contributions Grants$45,125CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$6,331CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$552,152PYTotalRevenueAmt
CY Total Revenue$51,456CYTotalRevenueAmt
PY Grants And Similar Paid$239,500PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$317,376CYGrantsAndSimilarPaidAmt
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$120PYOtherExpensesAmt
CY Other Expenses$1,694CYOtherExpensesAmt
PY Total Expenses$239,620PYTotalExpensesAmt
CY Total Expenses$319,070CYTotalExpensesAmt
PY Revenues Less Expenses$312,532PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$267,614CYRevenuesLessExpensesAmt
Total Assets BOY$331,269TotalAssetsBOYAmt
Total Assets EOY$63,655TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$331,269NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$63,655NetAssetsOrFundBalancesEOYAmt
MissionRELIGIOUS OUTREACH AND EDUCATIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$317,376ExpenseAmt
DescNINE GRANTS PROVIDED TO THE GARDEN TOMB, JERUSALEM, ISRAEL TO IMPROVE SITE LOCATION FOR EDUCATION FOR INTERNATIONAL VISITORS.Desc
Total Program Service Expenses$317,376TotalProgramServiceExpensesAmt
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 OrgYes (true)MoreThan5000KToOrgInd
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 ContrifalseDeductibleNonCashContriInd
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 RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
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 Members6GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
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
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDENNIS BRANERPersonNm
Phone9729832250PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 FAIRWAY DRIVEAddressLine1Txt
CityFRISCOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP75034ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DENNIS BRANER
TREASURER4.000.00Yes (X)$0$0$0
PAUL KEEYS
PRESIDENT4.000.00Yes (X)$0$0$0
S ROBERT MADDOX
SECRETARY4.000.00Yes (X)$0$0$0
MARK ALDRIDGE
DIRECTOR4.000.00Yes (X)$0$0$0
ALISON LAING
DIRECTOR4.000.00Yes (X)$0$0$0
KIERAN RYAN
DIRECTOR4.000.00Yes (X)$0$0$0
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
All Other Contributions$45,125AllOtherContributionsAmt
Total Contributions$45,125TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,331TotalRevenueColumnAmt
Exclusion$6,331ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$51,456TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$6,331ExclusionAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$317,376TotalAmt
Program Services$317,376ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$94TotalAmt
Management And General$94ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,600TotalAmt
Management And General$1,600ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$319,070TotalAmt
Program Services$317,376ProgramServicesAmt
Management And General$1,694ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$331,269BOYAmt
EOY$63,655EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$331,269BOYAmt
EOY$63,655EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$331,269BOYAmt
EOY$63,655EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$331,269BOYAmt
EOY$63,655EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$331,269BOYAmt
EOY$63,655EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$267,614ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
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$1,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,035CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,188CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$552,098CurrentTaxYearMinus1YearAmt
Current Tax Year$45,125CurrentTaxYearAmt
Total$643,446TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$14,035CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$31,188CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$552,098CurrentTaxYearMinus1YearAmt
Current Tax Year$45,125CurrentTaxYearAmt
Total$643,446TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$494,008SubstantialContributorsTotAmt
Public Support Total170$149,438PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year$6,331CurrentTaxYearAmt
Total$6,331TotalAmt
FieldValueIRS element (for citing)
Total Support$649,777TotalSupportAmt
First5 Years170Yes (X)First5Years170Ind

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 F IRS990ScheduleF

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionMIDDLE EAST AND NORTH AFRICARegionTxt
Purpose Of GrantFACILITY IMPROVEMENTPurposeOfGrantTxt
Cash Grant$317,376CashGrantAmt
Manner Of Cash DisbursementWIREMannerOfCashDisbursementTxt
Valuation Method UsedFAIR MARKET VALUEValuationMethodUsedDesc
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org1TotalOtherOrgCnt
Transfer To Foreign CorpfalseTransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipfalseForeignCorpOwnershipInd
Passive Foreign Investmest CofalsePassiveForeignInvestmestCoInd
Foreign PartnershipfalseForeignPartnershipInd
Boycott CountriesfalseBoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceUse of grant monitoring procedures (Part I, line 2)FormAndLineReferenceDesc
ExplanationNINE CASH GRANTS WERE APPROVED AND TRANSFERED TO THE GARDEN TOMB (JERUSALEM) ASSOCIATION LOCATED IN JERUSALEM, ISRAEL. THE FUNDS ARE BEING USED TO IMPROVE THE GARDEN TOMB FACILITY FOR IMPROVED ACCESS FOR PEOPLE SEEKING RELIGIOUS EDUCATION.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Member election for additional members Part VI line 7aBOARD MEMBERS ARE NOMINATED AND SELECTED BY MAJORITY VOTE OF THE BOARD MEMBERS
Committee meeting documentation Part VI line 8bNO COMMITTEE HAS AUTHORITY TO TRANSACT FORMAL BUSINESS ACTION ON BEHALF OF THE GOVERNING BODY
Form 990 governing body review Part VI line 11BOARD MEMBERS HAVE ACCESS TO THE FILE CONTAINING FORM 990, INCLUDING SUPPLEMENTAL SCHEDULES FOR REVIEW AND DISCUSSION DURING REGULARY SCHEDULED BOARD MEETINGS
Conflict of interest policy compliance Part VI line 12cBOARD MEMBERS ARE REQUIRED TO SELF DISCLOSE ANY CONFLICT OF INTEREST ISSUES
Governing documents etc available to public Part VI line 19AVAILABLE UPON WRITTEN REQUEST