WASHINGTON PARK DISTRICT FOUNDATION NFP: Form 990EZ, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- WASHINGTON PARK DISTRICT FOUNDATION NFP (EIN 26-3100769)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-09-16
- IRS object ID
- 202232599349200213
- Schema version
- 2021v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-09-16T11:49:44-07:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 371242916 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Miller Hall and Triggs LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 416 Main Suite 1125 | AddressLine1Txt |
| City | Peoria | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61602 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 263100769 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON PARK DISTRICT FOUNDATION NFP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
| Phone | 3094449413 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 105 S Spruce Street | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61571 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | James Bremner | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 3094449413 | PhoneNum |
| Signature | 2022-04-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Richard M Joseph | PreparerPersonNm |
| PTIN | P01692188 | PTIN |
| Phone | 3096719600 | PhoneNum |
| Preparation | 2022-09-14 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 11 | OOBSecurityVerificationCd |
| Last Submission Rqr OOB | 0 | LastSubmissionRqrOOBCd |
| Authentication Assurance Level | AAL2 | AuthenticationAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $31,837 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $27,174 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $0 | ProgramServiceRevenueAmt |
| Membership Dues | $0 | MembershipDuesAmt |
| Investment Income | $0 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $0 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Fundraising Gross Income | $4,663 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $4,663 | SpecialEventsNetIncomeLossAmt |
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
| Total Revenue | $31,837 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $17,004 | GrantsAndSimilarAmountsPaidAmt |
| Benefits Paid To Or For Members | $0 | BenefitsPaidToOrForMembersAmt |
| Salaries Other Comp Empl Bnft | $0 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $15 | FeesAndOtherPymtToIndCntrctAmt |
| Occupancy Rent Utlts And Maint | $0 | OccupancyRentUtltsAndMaintAmt |
| Printing Publications Postage | $0 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $30,970 | OtherExpensesTotalAmt |
| Total Expenses | $47,989 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$16,152 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $115,290 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $25,000 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $124,138 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $90,290 | BOYAmt |
| EOY | $74,138 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $50,000 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,290 | BOYAmt |
| EOY | $124,138 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,290 | BOYAmt |
| EOY | $124,138 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | The purpose of the Washington Park District Foundation (NFP) is to foster public interest in community recreational facilities and the enhancement, development, and maintenance of such recreational facilities. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (6 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| Disbursement to Washington Park District | $0 | $2,671 |
| Disbursement to Washington Park District | $0 | $5,000 |
| Purchase of trees | $0 | $5,043 |
| Payment to Coach Cliff's Gaga Ball Pits for purchase of gaga ball pit | $0 | $2,949 |
| Payment to Dogs On It Parks for purchase of equipment for dog park | $0 | $1,291 |
| Payment to Washington Park District, a supported organization, as a scholarship to allow a child to participate in the softball program | $0 | $50 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $17,004 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (5 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| James Bremner | ||||
| President | 10 | $0 | $0 | $0 |
| Matt Moehle | ||||
| Director | 1 | $0 | $0 | $0 |
| Lorelei Cox | ||||
| Treasurer | 1 | $0 | $0 | $0 |
| Jeff Schulz | ||||
| Director | 1 | $0 | $0 | $0 |
| Brian Tibbs | ||||
| Secretary | 1 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Form1120 Pol Filed | 0 | Form1120PolFiledInd |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Brian Tibbs | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 105 S Spruce Street | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 61571 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3094449413 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type1 | Yes (X) | SupportingOrgType1Ind |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Washington Park District an Illinois municipal corporation | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362690458 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $7,721 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $7,721 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | Yes (1) | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Power Appoint Majority Dir Trst | Yes (1) | PowerAppointMajorityDirTrstInd |
| Operate Benefit Non Suprt Org | 0 | OperateBenefitNonSuprtOrgInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule A, Part IV, Section A, Line 11a | FormAndLineReferenceDesc |
| Explanation | Matt Moehle, one of the directors of the organization, donated $5,000 as a contribution for operation of the pool operated by Washington Park District, the organization's supported organization. Matt Moehle also serves as a commissioner on the Washington Park District Board of Commissioners. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990-EZ, Part I, Line 10 | - Paid $7,671.35 to Washington Park District, a supported organization; paid $2,949.10 to Coach Cliff's Gaga Ball Pits for purchase of a gaga ball pit; paid $5,043.00 to Stoneleaf Nursery for purchase of trees; paid $1,291.00 to Dogs On It for purchase of equipment for dog park; paid $50.00 to Washington Park District, a supported organization, as a scholarship to allow a child to participate in softball program. |
| Form 990-EZ, Part I, Line 16 | - Other Expenses Paid $26,864.05 for land and improvements of park property under oral installment contract; paid $955.66 in real estate taxes; paid $2,565.00 for memorial bricks, paid $585.00 for memorial pavers |
| Form 990-EZ, Part I, Line 20 | - Other Changes in Net Assets or Fund Balances: Acquired an interest in park property pursuant to oral installment contract; which such property is eventually to be utilized as a park. |
Reasonable Cause Explanation ReasonableCauseExplanation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | I am writing to you today in regard to correspondence 0973195982 sent on September 6, 2022. This letter is to serve as an explanation of reasonable cause for why the Washington Park District Foundation ("WPDF") did not initially comply with the electronic filing requirement for 990-EZ forms and to request an abatement of any penalties accrued regarding this matter. First, WPDF acted in a responsible manner before and after the failure to comply with the electronic filing requirement. WPDF exercised the reasonable care that a reasonably prudent person would use to determine its filing obligations. Without knowledge of the new law requiring electronic filing for exempt organizations, WPDF filed its 2021 990-EZ return in the same manner it had always done. By filing a complete and accurate electronic return within ten days of receiving your letter, WPDF is acting to remove the cause of the failure and rectify the failure as promptly as possible after the failure was discovered. Pursuant to 26 CFR ยง 301.6724-1(d)(ii)(D), a failure may be rectified by filing or correcting the information return. WPDF is now advised of the requirement and will adapt its procedure to comply for future filings as well. Further, there are significant mitigating factors for the failure to comply with 26 USC 6033(n). Principally, WPDF had never been required to file a 990-EZ electronically before. The legislature allowed a postponed transitional relief for small exempt organizations and paper filings of 990-EZ returns were permitted for a tax year ending before July 31, 2021. WPDF was unaware of the new requirement to file 990-EZ returns electronically until receipt of your correspondence. WPDF has an established history of complying with the information reporting requirements and has not incurred a penalty. The electronic filing of the 990-EZ was submitted on Friday, September 16, 2022 using Form 990 Online software, an approved IRS e-file provider. | ExplanationTxt |