FRIENDS OF SAN MARCOS PARKS AND RECREATION: Form 990EZ, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF SAN MARCOS PARKS AND RECREATION (EIN 90-0984640)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-03-27
- IRS object ID
- 202630869349200743
- Schema version
- 2025v4.0
- 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 | 2026-03-27T16:49:44-06:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043661892 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Coast-to-Coast Tax Service | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13472 Mosaic Street | AddressLine1Txt |
| City | Fishers | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46037 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 900984640 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF SAN MARCOS PARKS AND REC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % DEBORAH A THOMPSON | InCareOfNm |
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 7604154753 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3 CIVIC CENTER DR STE 100 | AddressLine1Txt |
| City | SAN MARCOS | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92069 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH A THOMPSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7604154753 | PhoneNum |
| Signature | 2026-02-28 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES H STEVENS III EA | PreparerPersonNm |
| PTIN | P00213356 | PTIN |
| Phone | 7602904067 | PhoneNum |
| Preparation | 2026-03-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 |
| Website Address | FRIENDSOFSANMARCOS.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $73,308 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $24,868 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $45,469 | ProgramServiceRevenueAmt |
| Other Revenue Total | $2,971 | OtherRevenueTotalAmt |
| Total Revenue | $73,308 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $17,950 | GrantsAndSimilarAmountsPaidAmt |
| Other Expenses Total | $38,226 | OtherExpensesTotalAmt |
| Total Expenses | $56,176 | TotalExpensesAmt |
| Excess Or Deficit For Year | $17,132 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $97,486 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $114,618 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,486 | BOYAmt |
| EOY | $114,618 | EOYAmt |
Land And Buildings LandAndBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | 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 | $97,486 | BOYAmt |
| EOY | $114,618 | 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 | $97,486 | BOYAmt |
| EOY | $114,618 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | ENHANCE PARKS & REC PROGRAMS & FACILITY | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|
| DOUBLE PEAK CHALLENGE IS A RACE HELD IN SAN MARCOS THAT HAS OVER 800 RUNNERS AND OVER 100 VOLUNTEERS AND VENDORS. FUND RECEIVED WILL BE USED FOR FUTURE OPPORTUNITIES. | $18,013 |
| BAGS & BREW IS A CORNHOLE TOURNAMENT THAT HAS FOOD TRUCKS, LOCAL BREWS AND CHILDRENS ACTIVITIES. | $3,845 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $21,858 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| JASON SIMMONS | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| MARTIN J WALLS | ||||
| SECRETARY | 0.00 | $0 | $0 | $0 |
| STEVE WAGNER | ||||
| VICE PRESIDENT | 0.00 | $0 | $0 | $0 |
| KATHRYN R GRAY | ||||
| PRESIDENT | 0.00 | $0 | $0 | $0 |
| DEBORAH A THOMPSON | ||||
| TREASURER | 0.00 | $0 | $0 | $0 |
| NICK BUCK | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| LAUREN KING | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| MICHAEL TAYLOR | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| HOLLY MALAN | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| TRAVIS LINDSAY | ||||
| BOARD MEMBER | 0.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DEBORAH A THOMPSON | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 735 STEFFY RD | AddressLine1Txt |
| City | RAMONA | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92065 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7604154753 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
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 | $14,619 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $131,125 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,227 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $16,828 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $24,868 | CurrentTaxYearAmt |
| Total | $191,667 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,964 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,976 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $52,993 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $41,967 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $45,469 | CurrentTaxYearAmt |
| Total | $212,369 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,583 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,101 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,220 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $58,795 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,337 | CurrentTaxYearAmt |
| Total | $404,036 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $0 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $0 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $0 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $0 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $0 | CurrentTaxYearAmt |
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $404,036 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $2,971 | CurrentTaxYearAmt |
| Total | $3,004 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $10 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $13 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $10 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year | $2,971 | CurrentTaxYearAmt |
| Total | $3,004 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,593 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $177,114 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,230 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $58,795 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $73,308 | CurrentTaxYearAmt |
| Total | $407,040 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99260 | PublicSupportCY509Pct |
| Public Support PY509 | 0.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.01000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Description of other revenue Part I line 8 | Description AmountCD 2,052MATURED CD 919 |
| List of grants and similar amounts paid Part I line 10 | Activity VARIOUS PARKS AND REC PROGRAMS Grantee CITY OF SAN MARCOS Street 1 CIVIC CENTER City, State, Zip SAN MARCOS, CA 92069Relationship NONE Amount 6,000Activity TO SUPPORT MENTORSHIP & COLLEGE PREP PROGRAMS Grantee VARIOUS Relationship NONE Amount 6,450Activity TO SUPPORT YOUTH PROGRAMS Grantee BOYS & GIRLS CLUB OF SAN MARCOS Street 1 POSITIVE PL City, State, Zip San Marcos, CA 92069Relationship NONE Amount 5,500 |
| Description of other expenses Part I line 16 | Description AmountADVERTISING 756DOUBLE PEAK CHALLENGE 18,013MISC 676INSURANCE 1,055MEALS 1,736BAGS N BREW 3,845ROUNDING (2)PASS THROUGH 12,147 |
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