FRIENDS OF THE POOL AND PARK FOUNDATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
FRIENDS OF THE POOL AND PARK FOUNDATION (EIN 85-1358489)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-05-14
IRS object ID
202511349349307466
Schema version
2024v5.0
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)
Return2025-05-14T14:28:00-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN680520887PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SOLEM & MCINTOSH CPASBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1411 OHIO - PO BOX 248AddressLine1Txt
CityCHINOOKCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59523ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN851358489EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF THE POOL & PARKBusinessNameLine1Txt
Business Name Line2FOUNDATIONBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone4069457052PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 785AddressLine1Txt
CityCHINOOKCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59523ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJESSICA ABERGPersonNm
Person TitleTREASURERPersonTitleTxt
Phone4063574201PhoneNum
Signature2025-05-14SignatureDt
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKASIE L MCINTOSH CPAPreparerPersonNm
PTINP00117671PTIN
Phone4063572149PhoneNum
Preparation2025-05-14PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerHEATHER DEPRIESTPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line140440 US HIGHWAY 2AddressLine1Txt
CityCHINOOKCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59523ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$684,592GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCHINOOKFRIENDS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionTO GROW AND DEVELOP THE PARKS AND RECREATION SECTOR IN CHINOOK, MT.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$17,857PYContributionsGrantsAmt
CY Contributions Grants$608,934CYContributionsGrantsAmt
PY Program Service Revenue$49,092PYProgramServiceRevenueAmt
CY Program Service Revenue$12,674CYProgramServiceRevenueAmt
PY Investment Income$52PYInvestmentIncomeAmt
CY Investment Income$14,159CYInvestmentIncomeAmt
PY Other Revenue$7,900PYOtherRevenueAmt
CY Other Revenue$28,478CYOtherRevenueAmt
PY Total Revenue$74,901PYTotalRevenueAmt
CY Total Revenue$664,245CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
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$39,656PYOtherExpensesAmt
CY Other Expenses$10,044CYOtherExpensesAmt
PY Total Expenses$39,656PYTotalExpensesAmt
CY Total Expenses$10,044CYTotalExpensesAmt
PY Revenues Less Expenses$35,245PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$654,201CYRevenuesLessExpensesAmt
Total Assets BOY$195,902TotalAssetsBOYAmt
Total Assets EOY$850,103TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$195,902NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$850,103NetAssetsOrFundBalancesEOYAmt
MissionTO GROW AND DEVELOP THE PARKS AND RECREATION SECTOR IN CHINOOK, MT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$10,044ExpenseAmt
Revenue$12,674RevenueAmt
DescOUR GROUP IS DEDICATED TOWARD THE GROWTH AND DEVELOPMENT OF THE GROWTH AND DEVELOPEMENT OF THE ENSIGN SWEET MEMORIAL PARK AND CHINOOK CITY POOL.Desc
Total Program Service Expenses$10,044TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
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 Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
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 BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMTStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonHEATHER DEPRIESTPersonNm
Phone4069457052PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line140440 US HIGHWAY 2AddressLine1Txt
CityCHINOOKCityNm
State AbbreviationMTStateAbbreviationCd
ZIP59523ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JESSICA ABERG
TREASURER1.00Yes (X)Yes (X)$0$0$0
HEATHER DEPRIEST
PRESIDENT1.00Yes (X)$0$0$0
KELSEY HARRY
PARLIAMENTAR1.00Yes (X)Yes (X)$0$0$0
JILL PAULSEN
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
JULIANNE SNEDIGAR
SECRETARY1.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$608,934AllOtherContributionsAmt
Total Contributions$608,934TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES - 79 MEMBERS$7,839$7,839
PROGRAM SERVICE REVENUE$4,835$4,835
FieldValueIRS element (for citing)
Total Program Service Revenue$12,674TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,159TotalRevenueColumnAmt
Exclusion$14,159ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$48,825FundraisingGrossIncomeAmt
Fundraising Direct Expenses$20,347FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$28,478TotalRevenueColumnAmt
Exclusion$32,447ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$664,245TotalRevenueColumnAmt
Related Or Exempt Func Income$4,835RelatedOrExemptFuncIncomeAmt
Exclusion$54,445ExclusionAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$1,467TotalAmt
Program Services$1,467ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$3,967TotalAmt
Program Services$3,967ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,454TotalAmt
Program Services$1,454ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
RENT$900$900
LEGAL EXP$719$719
WEBSITE FEES$487$487
COMPUTER EXP$369$369

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$681TotalAmt
Program Services$681ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$10,044TotalAmt
Program Services$10,044ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$196,077BOYAmt
EOY$51,537EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY-$175BOYAmt
EOY$798,403EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
EOY$163EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$195,902BOYAmt
EOY$850,103EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$195,902BOYAmt
EOY$850,103EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$195,902BOYAmt
EOY$850,103EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$195,902BOYAmt
EOY$850,103EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$654,201ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$40,864CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$77,707CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$17,857CurrentTaxYearMinus1YearAmt
Current Tax Year$608,934CurrentTaxYearAmt
Total$745,362TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,800CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$14,748CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,129CurrentTaxYearMinus1YearAmt
Current Tax Year$13,400CurrentTaxYearAmt
Total$35,077TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$22,669CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$49,486CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$51,863CurrentTaxYearMinus1YearAmt
Current Tax Year$48,099CurrentTaxYearAmt
Total$172,117TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$65,333CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$141,941CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,849CurrentTaxYearMinus1YearAmt
Current Tax Year$670,433CurrentTaxYearAmt
Total$952,556TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$952,556PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$52CurrentTaxYearMinus1YearAmt
Current Tax Year$14,159CurrentTaxYearAmt
Total$14,211TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$52CurrentTaxYearMinus1YearAmt
Current Tax Year$14,159CurrentTaxYearAmt
Total$14,211TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$65,333CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$141,941CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$74,901CurrentTaxYearMinus1YearAmt
Current Tax Year$684,592CurrentTaxYearAmt
Total$966,767TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.98530PublicSupportCY509Pct
Public Support PY5090.99980PublicSupportPY509Pct
Investment Income CY0.01000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1BREWFESTEvent1Nm
Gross Receipts Event1$40,260GrossReceiptsEvent1Amt
Gross Revenue Event1$40,260GrossRevenueEvent1Amt
Food And Beverage Event1$7,147FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$666OtherDirectExpensesEvent1Amt
Event2NEW YEAR'S EVEEvent2Nm
Gross Receipts Event2$5,431GrossReceiptsEvent2Amt
Gross Revenue Event2$5,431GrossRevenueEvent2Amt
Food And Beverage Event2$10,513FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$671OtherDirectExpensesEvent2Amt
Gross Receipts Total$45,691GrossReceiptsTotalAmt
Gross Revenue Total Events$45,691GrossRevenueTotalEventsAmt
Food And Beverage Total Events$17,660FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$1,337OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$18,997DirectExpenseSummaryEventsAmt
Net Income Summary$26,694NetIncomeSummaryAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19NO DOCUMENTS AVAILABLE TO THE PUBLIC

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