STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRIENDS OF THE CENTER: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE CENTER (EIN 20-1219019)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-05-12
IRS object ID
201641339349301319
Schema version
2014v6.0
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)
Return2016-05-12T08:24:27-05:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN270402452PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WINKEL PARKER & FOSTER CPA PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1510 S CLINTON ST PO BOX 2236AddressLine1Txt
CityIOWA CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52244ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN201219019EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone3193518100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 SOUTH LINN STREETAddressLine1Txt
CityIOWA CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52240ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLINDA KOPPINGPersonNm
Person TitleTREASURERPersonTitleTxt
Phone3193518100PhoneNum
Signature2016-05-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSTEVEN J KUHL CPAPreparerPersonNm
PTINP00099793PTIN
Phone3193510231PhoneNum
Preparation2016-05-09PreparationDt
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJAY HONOHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 SOUTH LINN STREETAddressLine1Txt
CityIOWA CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52240ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$69,590GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2004FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionPROMOTE THE HEALTH AND WELFARE OF PERSONS OVER THE AGE OF FIFTY (50) YEARS.ActivityOrMissionDesc
Voting Members Governing Body8VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers12TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$25,274PYContributionsGrantsAmt
CY Contributions Grants$36,373CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$33,945PYInvestmentIncomeAmt
CY Investment Income$33,217CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$59,219PYTotalRevenueAmt
CY Total Revenue$69,590CYTotalRevenueAmt
PY Grants And Similar Paid$46,768PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$34,250CYGrantsAndSimilarPaidAmt
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$12,191PYOtherExpensesAmt
CY Other Expenses$12,765CYOtherExpensesAmt
PY Total Expenses$58,959PYTotalExpensesAmt
CY Total Expenses$47,015CYTotalExpensesAmt
PY Revenues Less Expenses$260PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$22,575CYRevenuesLessExpensesAmt
Total Assets BOY$704,621TotalAssetsBOYAmt
Total Assets EOY$724,356TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$704,621NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$724,356NetAssetsOrFundBalancesEOYAmt
MissionPROMOTE THE HEALTH AND WELFARE OF PERSONS OVER THE AGE OF FIFTY (50) YEARS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$34,250ExpenseAmt
Grant$34,250GrantAmt
DescGRANTS 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$34,250TotalProgramServiceExpensesAmt
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
Temp Or Permanent EndowmentsfalseTempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecYes (true)ReportInvestmentsOtherSecInd
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 OrganizationsYes (true)GrantsToOrganizationsInd
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 With Officer EntfalseBusinessRlnWithOfficerEntInd
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
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members8GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
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 PolicyfalseConflictOfInterestPolicyInd
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)
PersonLINDA KOPPINGPersonNm
Phone3193565225PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 S LINN STAddressLine1Txt
CityIOWA CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52240ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JAY HONOHAN
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
ROGER REILLY
VICE-PRESIDE1.00Yes (X)Yes (X)$0$0$0
LINDA KOPPING
TREASURER1.00Yes (X)Yes (X)$0$0$0
NANCY WOMBACHER
SECRETARY1.00Yes (X)Yes (X)$0$0$0
MICHAEL LENSING
DIRECTOR1.00Yes (X)$0$0$0
JUDY ATKINS
DIRECTOR1.00Yes (X)$0$0$0
MARK HOLBROOK
DIRECTOR1.00Yes (X)$0$0$0
MELANIE HAUPERT
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$36,373AllOtherContributionsAmt
Total Contributions$36,373TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,652TotalRevenueColumnAmt
Exclusion$10,652ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$22,565SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$22,565SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$22,565TotalRevenueColumnAmt
Exclusion$22,565ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$69,590TotalRevenueColumnAmt
Exclusion$33,217ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$34,250TotalAmt
Program Services$34,250ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$495TotalAmt
Management And General$495ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$9,964TotalAmt
Management And General$9,964ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$235TotalAmt
Management And General$235ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$2,038TotalAmt
Management And General$2,038ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP REIMBURSEMENTDesc
Total$33TotalAmt
Management And General$33ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$47,015TotalAmt
Program Services$34,250ProgramServicesAmt
Management And General$12,765ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,081BOYAmt
EOY$14,291EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$697,540BOYAmt
EOY$710,065EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$704,621BOYAmt
EOY$724,356EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$704,621BOYAmt
EOY$724,356EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$704,621BOYAmt
EOY$724,356EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$704,621BOYAmt
EOY$724,356EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$22,575ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$2,840NetUnrlzdGainsLossesInvstAmt
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$4,607CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,410CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,784CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,274CurrentTaxYearMinus1YearAmt
Current Tax Year$36,373CurrentTaxYearAmt
Total$196,448TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,607CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$35,410CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$94,784CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$25,274CurrentTaxYearMinus1YearAmt
Current Tax Year$36,373CurrentTaxYearAmt
Total$196,448TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$111,008SubstantialContributorsTotAmt
Public Support Total170$85,440PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$8,785CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,128CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$16,857CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$10,180CurrentTaxYearMinus1YearAmt
Current Tax Year$10,652CurrentTaxYearAmt
Total$55,602TotalAmt
FieldValueIRS element (for citing)
Total Support$252,050TotalSupportAmt
Public Support CY1700.33900PublicSupportCY170Pct
Public Support PY1700.28560PublicSupportPY170Pct
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 D IRS990ScheduleD

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescCOMMUNITY FOUNDATION OF JOHNSON CTYDesc
Book Value$710,065BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$710,065TotalBookValueSecuritiesAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedfalseGrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1SENIOR CENTERBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line128 S LINN STREETAddressLine1Txt
CityIOWA CITYCityNm
State AbbreviationIAStateAbbreviationCd
ZIP52240ZIPCd
FieldValueIRS element (for citing)
Recipient EIN426004805RecipientEIN
IRC Section3IRCSectionDesc
Cash Grant$34,250CashGrantAmt
Purpose Of GrantCENTER OPERATIONSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BTHE 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 19THE 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.