STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRIENDS OF WATERS: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF WATERS (EIN 32-0174761)
Tax period
2024-07-01 to 2025-06-30
Filed
2025-11-18
IRS object ID
202533249349301503
Schema version
2024v5.2
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)
Return2025-11-18T14:28:46-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN320174761EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Friends of WatersBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% Michael ChrislerInCareOfNm
Business Name ControlFRIEBusinessNameControlTxt
Phone7739657837PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL CHRISLERPersonNm
Person TitleTreasurerPersonTitleTxt
Phone3125436062PhoneNum
Signature2025-11-18SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts$289,263GrossReceiptsAmt
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 Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$255,619PYContributionsGrantsAmt
CY Contributions Grants$237,570CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$1PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$363PYOtherRevenueAmt
CY Other Revenue$22,439CYOtherRevenueAmt
PY Total Revenue$255,983PYTotalRevenueAmt
CY Total Revenue$260,009CYTotalRevenueAmt
PY Grants And Similar Paid$216,689PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$242,089CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$6,848CYTotalFundraisingExpenseAmt
PY Other Expenses$23,987PYOtherExpensesAmt
CY Other Expenses$25,331CYOtherExpensesAmt
PY Total Expenses$240,676PYTotalExpensesAmt
CY Total Expenses$267,420CYTotalExpensesAmt
PY Revenues Less Expenses$15,307PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$7,411CYRevenuesLessExpensesAmt
Total Assets BOY$270,242TotalAssetsBOYAmt
Total Assets EOY$263,324TotalAssetsEOYAmt
Total Liabilities EOY$493TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$270,242NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$262,831NetAssetsOrFundBalancesEOYAmt
MissionSupport programs and build community at Waters Elementary School, Chicago, ILMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$232,823ExpenseAmt
Grant$210,000GrantAmt
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$4,917ExpenseAmt
DescCommunity events for Waters familiesDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$4,349ExpenseAmt
DescDirect assistance for families experiencing hardship at Waters Elementary including emergency assistance and school feesDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$242,089TotalProgramServiceExpensesAmt
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 Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
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 (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Noel Steere
Co-Treasurer5.000.00Yes (X)Yes (X)$0$0$0
Amanda Reynolds
Community and Events co-chair5.000.00Yes (X)$0$0$0
Hadar Markin
Community and Events co-chair5.000.00Yes (X)$0$0$0
Lindsay Kleinick
Communications co-chair5.000.00Yes (X)$0$0$0
Kristina Farrell
Communications co-chair5.000.00Yes (X)$0$0$0
Lorin Liberson
Fundraising co-chair5.000.00Yes (X)$0$0$0
Brandon Sparling
Fundraising co-chair5.000.00Yes (X)$0$0$0
Michele Rush
Volunteer co-chair5.000.00Yes (X)$0$0$0
Lisa Jamiolkowski
Volunteer co-chair5.000.00Yes (X)$0$0$0
Lucy Hannah
President5.000.00Yes (X)$0$0$0
Alison Howlett
Vice President5.000.00Yes (X)$0$0$0
Samuel Kaune
Co-Treasurer5.000.00Yes (X)$0$0$0
Sarah Miller
Secretary5.000.00Yes (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
Fundraising$70,955FundraisingAmt
All Other Contributions$166,615AllOtherContributionsAmt
Total Contributions$237,570TotalContributionsAmt
Fundraising Gross Income$51,693FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$70,955ContriRptFundraisingEventAmt
Fundraising Direct Expenses$29,254FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,439TotalRevenueColumnAmt
Exclusion$22,439ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$260,009TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$22,439ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$237,740TotalAmt
Program Services$237,740ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$4,349TotalAmt
Program Services$4,349ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$669TotalAmt
Management And General$669ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$6,848TotalAmt
Fundraising$6,848FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$1,683TotalAmt
Management And General$1,683ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,160TotalAmt
Management And General$6,160ManagementAndGeneralAmt

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$8,723TotalAmt
Management And General$8,723ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$267,420TotalAmt
Program Services$242,089ProgramServicesAmt
Management And General$18,483ManagementAndGeneralAmt
Fundraising$6,848FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$270,242BOYAmt
EOY$263,324EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$270,242BOYAmt
EOY$263,324EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$493EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$493EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$270,242BOYAmt
EOY$262,831EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$270,242BOYAmt
EOY$262,831EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$270,242BOYAmt
EOY$263,324EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$7,411ReconcilationRevenueExpnssAmt
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$75,151CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$156,421CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$141,222CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$137,131CurrentTaxYearMinus1YearAmt
Current Tax Year$166,615CurrentTaxYearAmt
Total$676,540TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$75,151CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$156,421CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$141,222CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$137,131CurrentTaxYearMinus1YearAmt
Current Tax Year$166,615CurrentTaxYearAmt
Total$676,540TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$3,229SubstantialContributorsTotAmt
Public Support Total170$673,311PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$41CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$11CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1CurrentTaxYearMinus1YearAmt
Total$54TotalAmt
FieldValueIRS element (for citing)
Total Support$676,594TotalSupportAmt
Public Support CY1700.99510PublicSupportCY170Pct
Public Support PY1700.99970PublicSupportPY170Pct
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$122,648GrossReceiptsEvent1Amt
Gross Revenue Event1$122,648GrossRevenueEvent1Amt
Rent Facility Costs Event1$11,000RentFacilityCostsEvent1Amt
Food And Beverage Event1$15,200FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$3,054OtherDirectExpensesEvent1Amt
Gross Receipts Total$122,648GrossReceiptsTotalAmt
Gross Revenue Total Events$122,648GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$11,000RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$15,200FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$3,054OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$29,254DirectExpenseSummaryEventsAmt
Net Income Summary$93,394NetIncomeSummaryAmt

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$210,000CashGrantAmt
Purpose Of GrantSupport educational opportunitiesPurposeOfGrantTxt

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.