FRIENDS OF THE UNDERLINE INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: FRIENDS OF THE UNDERLINE INC (EIN 46-4028150)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-11-15
IRS object ID: 201913199349312266
Schema version: 2018v3.1
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 C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-11-15T13:48:20-06:00	ReturnTs
Tax Period End	2018-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BDO USA LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 SE 2ND STREET SUITE 1700	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33131	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464028150	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Friends of the Underline Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% ROGER TERRONE CPA	InCareOfNm
Business Name Control	FRIE	BusinessNameControlTxt
Phone	3054391199	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1004 Cotorro Avenue	AddressLine1Txt
City	Coral Gables	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	331463328	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MARGARET DALY	PersonNm
Person Title	PRESIDENT/DIRECTOR	PersonTitleTxt
Phone	3053818000	PhoneNum
Signature	2019-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROGER TERRONE CPA	PreparerPersonNm
PTIN	P00748331	PTIN
Phone	3053818000	PhoneNum
Preparation	2019-11-15	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	38.142.41.122	IPv4AddressTxt

Field	Value	IRS element (for citing)
Federal Original Submission Id	65230320193195000003	FederalOriginalSubmissionId
Federal Original Submission Id	2019-11-15	FederalOriginalSubmissionIdDt
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	8430B34889A4AB7E94E6F49052D9AF920350FBF2	AtSubmissionCreationDeviceId
At Submission Filing Device Id	DE2FECF7A7BD18DAA4643F9DFECE23AE232B8704	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-03-31 21:24:44Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARGARET DALY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1004 Cotorro Avenue	AddressLine1Txt
City	Coral Gables	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	331463328	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$482,097	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.THEUNDERLINE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2014	FormationYr
Legal Domicile State	FL	LegalDomicileStateCd
Activity Or Mission	SEE SCHEDULE O	ActivityOrMissionDesc
Voting Members Governing Body	19	VotingMembersGoverningBodyCnt
Voting Members Independent	19	VotingMembersIndependentCnt
Total Employee	5	TotalEmployeeCnt
Total Volunteers	35	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$311,309	PYContributionsGrantsAmt
CY Contributions Grants	$481,404	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$116	PYInvestmentIncomeAmt
CY Investment Income	$693	CYInvestmentIncomeAmt
PY Other Revenue	$295	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$311,720	PYTotalRevenueAmt
CY Total Revenue	$482,097	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	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	$87,311	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$216,060	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$178,380	CYTotalFundraisingExpenseAmt
PY Other Expenses	$441,412	PYOtherExpensesAmt
CY Other Expenses	$564,761	CYOtherExpensesAmt
PY Total Expenses	$528,723	PYTotalExpensesAmt
CY Total Expenses	$780,821	CYTotalExpensesAmt
PY Revenues Less Expenses	-$217,003	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$298,724	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,176,559	TotalAssetsBOYAmt
Total Assets EOY	$717,164	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,176,559	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$717,164	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE VISION OF FRIENDS OF THE UNDERLINE INC IS TO TRANSFORM THE UNDERUTILIZED LAND, IN THE URBAN CORE, BELOW MIAMIS METRORAIL INTO A 10-MILE NEIGHBORHOOD PARK, URBAN TRAIL AND LIVING ART DESTINATION TO CREATE A SAFER, HEALTHIER, MORE CONNECTED, MOBILE, AND ENGAGED COMMUNITY. THE UNDERLINE WILL BE OPEN TO ALL AND SERVE ALL WITH AMENITIES AND ART THAT WILL CONNECT PEOPLE TO PLACE AND EACH OTHER. THE UNDERLINE WILL CONNECT COMMUNITIES; IMPROVE PEDESTRIAN AND BICYCLIST SAFETY; CREATE OVER ONE HUNDRED ACRES OF OPEN SPACE WITH RESTORED NATURAL HABITATS; ENCOURAGE A HEALTHY LIFESTYLE AND ACTIVE TRANSPORTATION; CREATE A MOBILITY CORRIDOR THAT INTEGRATES TRANSIT, CAR, BIKING AND WALKING; CONNECT PEOPLE TO PLACE WITH ENGAGING ART AND PROGRAMMING; FACILITATE SUSTAINABLE DEVELOPMENT ALONG THE CORRIDOR, AND GENERATE SIGNIFICANT ECONOMIC IMPACT.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$505,977	ExpenseAmt
Desc	Friends of The Underline is a 501C3 non-profit organization advocating to transform the underutilized land below Miamis Metrorail into a 10-mile neighborhood park, urban trail and canvas for artistic expression to create a safer, healthier, more connected, mobile, and engaged community. The Underline will be open to all and serve all with amenities and art that will connect people to place and each other. We have partnered with Miami-Dade County Transportation & Public Works and Parks, Recreation and Open Spaces departments. Our board of directors and sub-committee members include architects, designers, urban planners, biking advocates, marketing experts, philanthropists, legal and accounting professionals, business leaders, real estate developers, and more. Master Plan: Through a competitive process, James Corner Field Operations of New York City was selected to create the master plan for The Underline 10 mile linear park and urban trail. With input collected from surveys and 6 public meetings the plan was completed in late December, 2015. During 2018 The Underline progress continued on the planning, design construction project management and private public fund sourcing. In April 2018, Miami-Dade County began construction procurement and bidding for the Brickell Backyard: Phase I. From June August 2018 bid analysis were conducted: created evaluation check list, conducted contractors background checks, review affirmative action, conducted disparity review, sent bid analysis and concurrence request to FDOT. Completed review process for approval. In August 2018 conducted legal review, DTPW Budget, OMB Budget and Deputy Mayor Approvals. In November 2018 the groundbreaking ceremony was on schedule for Brickell Backyard: Phase I. Led by James Corner Field Operations working with Friends of the Underline in partnership with Miami-Dade County Transportation and Public Works Departments. The first phase of design is for The Underline: Brickell Backyard from the Miami River Greenway Connection to SW 13th street (Coral Way). In this segment, there is a proposed outdoor gym with flex basketball and soccer courts, performance stage, gaming tables, communal dining table, food concessions, native vegetation with butterfly gardens, lighting, seating and The Underline biking and walking paths. There will also be improved biking and walking connections at 7th, 8th and 13th streets. In 2019, Miami-Dade County released a construction bid package for Phase 2 of The Underline from SW 13th street (Coral Way) to SW 19th avenue) and for contracted a trail alignment study for the remaining 7 miles of the underline.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$10,000	ExpenseAmt
Desc	The Underlounge: An experience of Miami's transformative new linear park with a fun, FREE festival for all ages including music and art!Underfit offers free yoga classes averaging twice per month during 2018.Underart brings art to the public along the underline.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$2,000	ExpenseAmt
Desc	Bike The Underline Cycling Club: The Underline Cycling Club hosted rides, averaging every other month during 2018, exploring The Underline's connections to future and existing destinations in our beautiful city!	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$517,977	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	5	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	19	GoverningBodyVotingMembersCnt
Independent Voting Member	19	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	FL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	ROGER TERRONE CPA	PersonNm
Phone	3054210713	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	100 SE 2ND ST SUITE 1700	AddressLine1Txt
City	MIAMI	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	33131	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 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
MARGARET DALY
PRESIDENT/CEO	50.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
ROGER TERRONE
TREASURER	4.0	0.0	Yes (X)	Yes (X)	$0	$0	$0
DEBI WECHSLER
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
JESSI BERRIN
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
JOSH MERKIN
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
ARDEN KARSON
DIRECTOR	5.0	0.0	Yes (X)		$0	$0	$0
BRENT REYNOLDS
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
NICK D'ANNUNZIO
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
ALFRED LURIGADOS
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
LILLY WEINBERG
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
STEVEN WERNICK
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
ERIC ZICHELLA
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
DAVID MARTIN
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
CAMILO MIGUEL
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
ARTURO NUNEZ
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
EMILY ESTEFAN
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
JORGE PLASENCIA
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
JUDY ZEDER
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0
KIERAN BOWERS
DIRECTOR	1.0	0.0	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	JAMES CORNER FIELD OPERATIONS	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	475 10TH AVENUE 9TH FLOOR	AddressLine1Txt
City	NEW YORK	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	10018	ZIPCd

Field	Value	IRS element (for citing)
Services	DESIGN PLANNING	ServicesDesc
Compensation	$410,398	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$481,404	AllOtherContributionsAmt
Total Contributions	$481,404	TotalContributionsAmt
Total Program Service Revenue	$0	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$693	TotalRevenueColumnAmt
Exclusion	$693	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$482,097	TotalRevenueColumnAmt
Exclusion	$693	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

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

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

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

Foreign Grants ForeignGrantsGrp

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

Benefits To Members BenefitsToMembersGrp

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

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

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

Comp Disqual Persons CompDisqualPersonsGrp

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

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$200,714	TotalAmt
Program Services	$42,500	ProgramServicesAmt
Management And General	$40,707	ManagementAndGeneralAmt
Fundraising	$117,507	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

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

Other Employee Benefits OtherEmployeeBenefitsGrp

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

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$15,346	TotalAmt
Program Services	$3,251	ProgramServicesAmt
Management And General	$3,106	ManagementAndGeneralAmt
Fundraising	$8,989	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

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

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$2,198	TotalAmt
Program Services	$98	ProgramServicesAmt
Management And General	$2,100	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$480	TotalAmt
Program Services	$480	ProgramServicesAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$50,000	TotalAmt
Fundraising	$50,000	FundraisingAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

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

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

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

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$471,177	TotalAmt
Program Services	$469,734	ProgramServicesAmt
Management And General	$371	ManagementAndGeneralAmt
Fundraising	$1,072	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$812	TotalAmt
Fundraising	$812	FundraisingAmt

Office Expenses OfficeExpensesGrp

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

Information Technology InformationTechnologyGrp

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

Royalties RoyaltiesGrp

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

Occupancy OccupancyGrp

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

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,362	TotalAmt
Program Services	$52	ProgramServicesAmt
Management And General	$2,310	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

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

Conferences Meetings ConferencesMeetingsGrp

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

Interest InterestGrp

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

Payments To Affiliates PaymentsToAffiliatesGrp

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

Depreciation Depletion DepreciationDepletionGrp

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

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$3,284	TotalAmt
Management And General	$3,284	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
OTHER PROGRAM EXPENSES	$33	$33
COMMUNITY EVENTS	$1,829	$1,829
FACILITIES & EQUIPMENT	$6,368		$6,368
LICENSES & PERMITS	$370		$370

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$25,848	TotalAmt
Management And General	$25,848	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$780,821	TotalAmt
Program Services	$517,977	ProgramServicesAmt
Management And General	$84,464	ManagementAndGeneralAmt
Fundraising	$178,380	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$115,508	BOYAmt
EOY	$116,161	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$575,597	BOYAmt
EOY	$262,243	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$398,254	BOYAmt
EOY	$243,246	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$86,650	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

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

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$94,964	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

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

Investments Program Related InvestmentsProgramRelatedGrp

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

Intangible Assets IntangibleAssetsGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$550	BOYAmt
EOY	$550	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,176,559	BOYAmt
EOY	$717,164	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

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

Grants Payable GrantsPayableGrp

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

Deferred Revenue DeferredRevenueGrp

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

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

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

Escrow Account Liability EscrowAccountLiabilityGrp

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

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

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

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

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

Other Liabilities OtherLiabilitiesGrp

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

Total Liabilities TotalLiabilitiesGrp

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

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,176,559	BOYAmt
EOY	$622,200	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

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

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$94,964	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,176,559	BOYAmt
EOY	$717,164	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,176,559	BOYAmt
EOY	$717,164	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$298,724	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$5,036	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$155,635	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Public Organization170	Yes (X)	PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$322,315	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$464,962	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,602,169	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$299,928	CurrentTaxYearMinus1YearAmt
Current Tax Year	$481,404	CurrentTaxYearAmt
Total	$3,170,778	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

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

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

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

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$322,315	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$464,962	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,602,169	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$299,928	CurrentTaxYearMinus1YearAmt
Current Tax Year	$481,404	CurrentTaxYearAmt
Total	$3,170,778	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$597,415	SubstantialContributorsTotAmt
Public Support Total170	$2,573,363	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

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

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

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

Other Income170 OtherIncome170Grp

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

Field	Value	IRS element (for citing)
Total Support	$3,170,778	TotalSupportAmt
First5 Years170	Yes (X)	First5Years170Ind

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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Total Grassroots Lobbying		TotalGrassrootsLobbyingGrp
Total Direct Lobbying		TotalDirectLobbyingGrp
Total Lobbying Expend		TotalLobbyingExpendGrp
Other Exempt Purpose Expend		OtherExemptPurposeExpendGrp
Total Exempt Purpose Expend		TotalExemptPurposeExpendGrp
Lobbying Nontaxable Amount		LobbyingNontaxableAmountGrp
Grassroots Nontaxable		GrassrootsNontaxableGrp
Tot Lbbyng Grassroot Mns Non Tx		TotLbbyngGrassrootMnsNonTxGrp
Tot Lbby Expend Mns Lbbyng Non Tx		TotLbbyExpendMnsLbbyngNonTxGrp
Volunteers	Yes (true)	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$50,000	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	false	OtherActivitiesInd
Total Lobbying Expenditures	$50,000	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Lobbying Activities	FormAndLineReferenceDesc
Explanation	In 2018, our lobbyists were focused on advocating to secure a State of Florida appropriation for The Underline. Volunteers met with legislators or attended public meeting to explain the civic benefits and vision of the Friends of the Underline and ask for financial support from the government.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Contributions	$100,000	ContributionsAmt
Investment Earnings Or Losses	-$5,036	InvestmentEarningsOrLossesAmt
End Year Balance	$94,964	EndYearBalanceAmt

Field	Value	IRS element (for citing)
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	Yes (true)	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd
Land		LandGrp
Buildings		BuildingsGrp
Leasehold Improvements		LeaseholdImprovementsGrp
Equipment		EquipmentGrp
Other Land Buildings		OtherLandBuildingsGrp

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART V, LINE 4	FormAndLineReferenceDesc
Explanation	THE FUND IS AN ENDOWED FUND, TO BE HELD IN PERPETUITY BY, OR AT THE DIRECTION OF, FRIENDS OF THE UNDERLINE, INC. INCOME FROM THE ENDOWMENT WILL BE USED FOR MAINTENANCE AND OPERATIONS OF THE UNDERLINE, A LINEAR PARK, URBAN TRAIL AND LIVING ART DESTINATION BELOW MIAMI'S METRORAIL.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART I, LINE 1	DESCRIPTION OF THE ORGANIZATION MISSION: Our vision is to transform the underutilized land, in the urban core, below Miamis Metrorail into a 10-mile neighborhood park, urban trail and living art destination to create a safer, healthier, more connected, mobile, and engaged community. The Underline will be open to all and serve all with amenities and art that will connect people to place and each other.
FORM 990, PART VI, SECTION A, LINE 8B	AT THE PRESENT TIME, THERE ARE NO SEPARATE COMMITTEES WITHIN THE FRIENDS OF THE UNDERLINE INC THAT ARE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11	A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY WHICH MET TO REVIEW THE INCOME TAX RETURN PRIOR TO THE FILING OF THIS RETURN WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	EACH OFFICER OR DIRECTOR IS EXPECTED TO DISCLOSE ANY CONFLICT OF INTEREST THROUGH USE OF AN ANNUAL FORM. IN THE EVENT A POTENTIAL CONFLICT OF INTEREST APPEARS TO EXIST BUT HAS NOT OTHERWISE BEEN DISCLOSED, THE PRESIDENT OR ANY BOARD MEMEBER WILL MAKE INQUIRY RELATED TO ANY SUCH MATTER.
FORM 990, PART XI, LINE 8	Prior period adjustment of $(155,635) reconciles Form 990 Part X beginning net assets of $1,176,559 to financial statement beginning net assets of $1,020,924 due to changes that were made to the 2017 financials after the filing of the 2017 Form 990. On the 2017 Form 990, contributions receivable were overstated which caused net assets to be overstated. An amended 2017 Form 990 will be filed.
FORM 990 PART IX LINE 11G	DESCRIPTION:DESIGN/PLANNING UNDERLINE PARK TOTAL FEES:469346
FORM 990 PART IX LINE 11G	DESCRIPTION:PAYROLL PROCESSING TOTAL FEES:1831