FRIENDS OF NORTHWEST BROOKLYN INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF NORTHWEST BROOKLYN INC (EIN 45-4593271)
Tax period: 2024-01-01 to 2024-06-30
Filed: 2025-05-12
IRS object ID: 202531329349306538
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-12T16:55:15-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	161092347	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MENGEL METZGER BARR & CO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 CHESTNUT STREET SUITE 1200	AddressLine1Txt
City	ROCHESTER	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	14604	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	454593271	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF NORTHWEST BROOKLYN INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	FRIE	BusinessNameControlTxt
Phone	9175840850	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	584 DRIGGS AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSHUA BEAUREGARD	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	9175840850	PhoneNum
Signature	2025-05-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHELLE CAIN	PreparerPersonNm
PTIN	P00150750	PTIN
Phone	5854231860	PhoneNum
Preparation	2025-05-05	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOSHUA BEAUREGARD	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	584 DRIGGS AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11211	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,092,603	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	IMPROVING THE QUALITY OF PUBLIC EDUCATION AND EDUCATIONAL OPPORTUNITIES PROVIDED TO THE CHILDREN OF NEW YORK CITY BY PROVIDING FINANCIAL SUPPORT TO AID WITH THE DEVELOPMENT, FORMATION, OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS IN NEW YORK CITY, INCLUDING THE DEVELOPMENT AND OPERATIONS OF THE UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	1	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	3	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$67,319	PYContributionsGrantsAmt
CY Contributions Grants	$20,583	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$72,246	PYInvestmentIncomeAmt
CY Investment Income	-$117,400	CYInvestmentIncomeAmt
PY Other Revenue	$1,470,055	PYOtherRevenueAmt
CY Other Revenue	$1,618,024	CYOtherRevenueAmt
PY Total Revenue	$1,609,620	PYTotalRevenueAmt
CY Total Revenue	$1,521,207	CYTotalRevenueAmt
PY Grants And Similar Paid	$400,000	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$29	CYTotalFundraisingExpenseAmt
PY Other Expenses	$630,369	PYOtherExpensesAmt
CY Other Expenses	$769,286	CYOtherExpensesAmt
PY Total Expenses	$1,030,369	PYTotalExpensesAmt
CY Total Expenses	$769,286	CYTotalExpensesAmt
PY Revenues Less Expenses	$579,251	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$751,921	CYRevenuesLessExpensesAmt
Total Assets BOY	$26,121,246	TotalAssetsBOYAmt
Total Assets EOY	$26,820,422	TotalAssetsEOYAmt
Total Liabilities BOY	$24,437,398	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$24,384,653	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,683,848	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,435,769	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	IMPROVING THE QUALITY OF PUBLIC EDUCATION AND EDUCATIONAL OPPORTUNITIES PROVIDED TO THE CHILDREN OF NEW YORK CITY BY PROVIDING FINANCIAL SUPPORT TO AID WITH THE DEVELOPMENT, FORMATION, OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS IN NEW YORK CITY, INCLUDING THE DEVELOPMENT AND OPERATIONS OF THE UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$466,733	ExpenseAmt
Revenue	$1,367,781	RevenueAmt
Desc	PROVIDING FINANCIAL SUPPORT TO AID WITH THE DEVELOPMENT, FORMATION, OPERATION AND ADMINISTRATION OF CHARTER SCHOOLS IN NEW YORK CITY, INCLUDING THE DEVELOPMENT AND OPERATIONS OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN.	Desc
Total Program Service Expenses	$466,733	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (1)	TaxExemptBondsInd
Invest Tax Exempt Bonds	0	InvestTaxExemptBondsInd
Escrow Account	0	EscrowAccountInd
On Behalf Of Issuer	0	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	3	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	1	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	NY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JOSHUA BEAUREGARD	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9175840850	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	160 WILLOUGHBY AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11205	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JOSHUA BEAUREGARD
PRESIDENT	1.00	40.00	Yes (X)	Yes (X)	$0	$0	$0
JOSIAH SLOTNICK
SECRETARY	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
JAKE ELGHANAYAN
TREASURER	1.00	2.00	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$20,583	AllOtherContributionsAmt
Total Contributions	$20,583	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$114,761	TotalRevenueColumnAmt
Exclusion	$114,761	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,707,016	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$339,235	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$1,367,781	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,367,781	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,367,781	RelatedOrExemptFuncIncomeAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$232,161	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$232,161	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$232,161	TotalRevenueColumnAmt
Exclusion	-$232,161	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INSURANCE PROCEEDS	Desc
Business	900099	BusinessCd
Total Revenue Column	$250,243	TotalRevenueColumnAmt
Exclusion	$250,243	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$250,243	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,521,207	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,367,781	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$132,843	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,186	TotalAmt
Management And General	$25,186	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$26,075	TotalAmt
Management And General	$26,075	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$549	TotalAmt
Program Services	$374	ProgramServicesAmt
Management And General	$146	ManagementAndGeneralAmt
Fundraising	$29	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$717,476	TotalAmt
Program Services	$466,359	ProgramServicesAmt
Management And General	$251,117	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$769,286	TotalAmt
Program Services	$466,733	ProgramServicesAmt
Management And General	$302,524	ManagementAndGeneralAmt
Fundraising	$29	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$976,965	BOYAmt
EOY	$152,688	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,264,882	BOYAmt
EOY	$4,234,266	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$22,192	BOYAmt
EOY	$1,250	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$20,785,092	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$545,006	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$20,088,056	BOYAmt
EOY	$20,240,086	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$769,151	BOYAmt
EOY	$2,192,132	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,121,246	BOYAmt
EOY	$26,820,422	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$45,385	BOYAmt
EOY	$114,751	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$21,977,073	BOYAmt
EOY	$22,053,441	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$460,000	BOYAmt
EOY	$260,000	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,954,940	BOYAmt
EOY	$1,956,461	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$24,437,398	BOYAmt
EOY	$24,384,653	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,651,381	BOYAmt
EOY	$2,435,769	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$32,467	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,683,848	BOYAmt
EOY	$2,435,769	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$26,121,246	BOYAmt
EOY	$26,820,422	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$751,921	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$281,847	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$51,039	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$30,981	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$67,319	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,583	CurrentTaxYearAmt
Total	$451,769	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,652,550	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,652,544	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,652,543	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,264,556	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,707,016	CurrentTaxYearAmt
Total	$8,929,209	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,934,397	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,703,583	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,683,524	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,331,875	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,727,599	CurrentTaxYearAmt
Total	$9,380,978	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$9,380,978	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,466	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,920	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,644	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$72,246	CurrentTaxYearMinus1YearAmt
Current Tax Year	$114,761	CurrentTaxYearAmt
Total	$210,037	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,466	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,920	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$17,644	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$72,246	CurrentTaxYearMinus1YearAmt
Current Tax Year	$114,761	CurrentTaxYearAmt
Total	$210,037	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year	$250,243	CurrentTaxYearAmt
Total	$250,243	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,937,863	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,705,503	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,701,168	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,404,121	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,092,603	CurrentTaxYearAmt
Total	$9,841,258	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.95320	PublicSupportCY509Pct
Public Support PY509	0.99030	PublicSupportPY509Pct
Investment Income CY	0.02130	InvestmentIncomeCYPct
Investment Income PY	0.00970	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:	INSURANCE PROCEEDS - 2024 AMOUNT: $ 250,243.
SCHEDULE A, PART I, BOX 10	THE ORGANIZATION RECEIVED AN IRS DETERMINATION LETTER STATING THAT IT WAS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CONTRIBUTIONS RECEIVED ARE DEDUCTIBLE UNDER SECTION 170(B)(1)(A)(VI) OF THE CODE (BOX 7 ON SCHEDULE A, PART I). THE ORGANIZATION HAS FAILED THE PART II PUBLIC SUPPORT TEST DUE TO THE DECREASE IN CONTRIBUTIONS RECEIVED IN THE PAST SEVERAL YEARS AND THEREFORE IS ALLOWED TO COMPLETE THE PART III PUBLIC SUPPORT TEST AND SELECTED BOX 10 ON SCHEDULE A, PART I.
PART III, SHORT YEAR EXPLANATION:	THE ORGANIZATION HAS ELECTED TO CHANGE THEIR YEAR END UNDER REVENUE PROCEDURE 85-58 IN ORDER TO HAVE THE SAME YEAR END AS THE ORGANIZATION THAT THEY SUPPORT. PRIOR TO 2024, THE ORGANIZATION WAS A CALENDAR YEAR END. STARTING IN 2024, THEY WILL BE A FISCAL YEAR ENDING JUNE 30TH.

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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$19,730,012	OtherCostOrOtherBasisAmt
Depreciation	$430,214	DepreciationAmt
Book Value	$19,299,798	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,040,075	OtherCostOrOtherBasisAmt
Depreciation	$109,672	DepreciationAmt
Book Value	$930,403	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$15,005	OtherCostOrOtherBasisAmt
Depreciation	$5,120	DepreciationAmt
Book Value	$9,885	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$20,240,086	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDesc	Book ValueBookValueAmt
DEFERRED LEASE RECEIVABLE	$1,692,132
DUE FROM RELATED PARTY	$500,000

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,192,132	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO RELATED PARTY	Desc
Amt	$1,956,461	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,956,461	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,092,603	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$571,396	OtherRevenueAmt
Revenue Not Reported	$571,396	RevenueNotReportedAmt
Revenue Subtotal	$1,521,207	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,521,207	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,340,682	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$571,396	OtherExpensesIncludedAmt
Expenses Not Reported	$571,396	ExpensesNotReportedAmt
Expenses Subtotal	$769,286	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$769,286	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE REGULATIONS AND, ACCORDINGLY, IS EXEMPT FROM FEDERAL AND STATE TAXES ON INCOME. THE ORGANIZATION FILES TAX RETURNS IN VARIOUS JURISDICTIONS AND IS SUBJECT TO POTENTIAL EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION'S CURRENT AND PRIOR THREE YEARS TAX RETURNS REMAIN SUBJECT TO REVIEW BY TAXING AUTHORITIES. MANAGEMENT OF THE ORGANIZATION BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	DIRECT EXPENSES OF RENTAL PROPERTY 339,235. CASUALTY LOSS 232,161.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	DIRECT EXPENSES OF RENTAL PROPERTY 339,235. CASUALTY LOSS 232,161.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
BUILD NYC RESOURCE CORPORATION
A	454040561	12008EUL8	2023-07-31	$1,865,000	TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING	0	0	0
BUILD NYC RESOURCE CORPORATION
B	454040561	12008EUM6	2023-07-31	$3,805,000	TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING	0	0	0
BUILD NYC RESOURCE CORPORATION
C	454040561	12008EUN4	2023-07-31	$6,425,000	TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING	0	0	0
BUILD NYC RESOURCE CORPORATION
D	454040561	12008EUP9	2023-07-31	$10,975,000	TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING	0	0	0

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Capital ExpendituresCapitalExpendituresAmt	UnspentUnspentAmt	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$1,837,381	$117,907	$36,344	$1,594,992	$88,138	Yes (1)
B	$3,748,652	$240,557	$74,150	$3,254,126	$179,821	Yes (1)
C	$6,329,853	$406,196	$125,207	$5,494,813	$303,639	Yes (1)
D	$10,812,472	$693,852	$213,875	$9,386,081	$518,668	Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
C	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
D	0	0	0	0	0.00000	0.00000	0.00000	0	0	0

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	0	Yes (1)	0	0	0	0	0	0	0
B	0	Yes (1)	0	0	0	0	0	0	0
C	0	Yes (1)	0	0	0	0	0	0	0
D	0	Yes (1)	0	0	0	0	0	0	0

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	0
B	0
C	0
D	0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. ARE EMPLOYEES OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN, A RELATED 501(C)(3) ORGANIZATION. THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. SERVE ON A VOLUNTEER BASIS AND ARE NOT COMPENSATED BY UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN FOR THEIR SERVICES AS BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION DOES NOT HAVE SUBCOMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, APPROVED, AND FILED.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION SHARES ITS CONFLICT OF INTEREST POLICY WITH BOARD MEMBERS AND OFFICERS. OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO DECLARE IF AT ANY POINT A CONFLICT OF INTEREST EXISTS.
FORM 990, PART VI, SECTION C, LINE 19	UPON REQUEST, THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS DURING NORMAL BUSINESS HOURS.
FORM 990, PART VII, COLUMN E & F	THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. ARE EMPLOYEES OF UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN, A RELATED 501(C)(3) ORGANIZATION. THE BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC. SERVE ON A VOLUNTEER BASIS AND ARE NOT COMPENSATED BY UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN FOR THEIR SERVICES AS BOARD MEMBERS OF FRIENDS OF NORTHWEST BROOKLYN, INC.
PART XII, LINE 2C EXPLANATION	THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	584 DRIGGS FONB LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	584 DRIGGS AVENUE	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11221	ZIPCd

Field	Value	IRS element (for citing)
EIN	454593271	EIN
Primary Activities	TO HOLD THE PROPERTY	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Total Income	$2,048,284	TotalIncomeAmt
End Of Year Assets	$24,359,405	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF NORTHWEST BROOKLYN INC	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	432 MONROE STREET	AddressLine1Txt
City	BROOKLYN	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11221	ZIPCd

Field	Value	IRS element (for citing)
EIN	461540346	EIN
Primary Activities	CHARTER SCHOOL	PrimaryActivitiesTxt
Legal Domicile State	NY	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 2	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt
UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN
D	$1,956,461
UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN
J	$784,035