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
2024-07-01 to 2025-06-30
Filed
2026-04-22
IRS object ID
202621129349301602
Schema version
2024v5.5
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-04-22T16:55:28-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN161092347PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MENGEL METZGER BARR & CO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1370 WOODCLIFF DRIVE SUITE 2AAddressLine1Txt
CityFAIRPORTCityNm
State AbbreviationNYStateAbbreviationCd
ZIP14450ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN454593271EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF NORTHWEST BROOKLYN INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone9175840850PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1584 DRIGGS AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11211ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJOSHUA BEAUREGARDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9175840850PhoneNum
Signature2026-04-10SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE CAINPreparerPersonNm
PTINP00150750PTIN
Phone5854231860PhoneNum
Preparation2026-04-10PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSHUA BEAUREGARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1584 DRIGGS AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11211ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$4,034,686GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2011FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionIMPROVING 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 Body3VotingMembersGoverningBodyCnt
Voting Members Independent2VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$20,583PYContributionsGrantsAmt
CY Contributions Grants$167,593CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$236,333CYProgramServiceRevenueAmt
PY Investment Income-$117,400PYInvestmentIncomeAmt
CY Investment Income$191,994CYInvestmentIncomeAmt
PY Other Revenue$1,618,024PYOtherRevenueAmt
CY Other Revenue$2,385,017CYOtherRevenueAmt
PY Total Revenue$1,521,207PYTotalRevenueAmt
CY Total Revenue$2,980,937CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$1,168CYTotalFundraisingExpenseAmt
PY Other Expenses$769,286PYOtherExpensesAmt
CY Other Expenses$1,483,745CYOtherExpensesAmt
PY Total Expenses$769,286PYTotalExpensesAmt
CY Total Expenses$1,483,745CYTotalExpensesAmt
PY Revenues Less Expenses$751,921PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,497,192CYRevenuesLessExpensesAmt
Total Assets BOY$26,820,422TotalAssetsBOYAmt
Total Assets EOY$28,503,010TotalAssetsEOYAmt
Total Liabilities BOY$24,384,653TotalLiabilitiesBOYAmt
Total Liabilities EOY$24,570,049TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,435,769NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,932,961NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionIMPROVING 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 Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$925,499ExpenseAmt
Revenue$2,621,350RevenueAmt
DescPROVIDING 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$925,499TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt BondsYes (1)TaxExemptBondsInd
Invest Tax Exempt Bonds0InvestTaxExemptBondsInd
Escrow Account0EscrowAccountInd
On Behalf Of Issuer0OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members3GoverningBodyVotingMembersCnt
Independent Voting Member2IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JOSHUA BEAUREGARDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9175840850PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1160 WILLOUGHBY AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11205ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JOSHUA BEAUREGARD
PRESIDENT1.0040.00Yes (X)Yes (X)$0$187,501$33,840
JOSIAH SLOTNICK
SECRETARY1.00Yes (X)Yes (X)$0$0$0
JAKE ELGHANAYAN
TREASURER1.002.00Yes (X)Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$187,501TotReportableCompRltdOrgAmt
Total Other Compensation$33,840TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
LOCI ARCHITECTURE
594 BROADWAY SUITE 506NEW YORKNY10012ARCHITECTURE SERVICES$258,152
MJM ASSOCIATES CONSTRUCTION LLC
511 CANAL STREET 4TH FLOORNEW YORKNY10013CONSTRUCTION SERVICES$164,727
QWEST CONTRACTING CORP
153 WEST 27TH STREET SUITE 502NEW YORKNY10001CONSTRUCTION SERVICES$130,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
All Other Contributions$167,593AllOtherContributionsAmt
Noncash Contributions$81,541NoncashContributionsAmt
Total Contributions$167,593TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescOTHER INCOMEDesc
Business900003BusinessCd
Total Revenue Column$236,333TotalRevenueColumnAmt
Related Or Exempt Func Income$236,333RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$236,333TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,728TotalRevenueColumnAmt
Exclusion$216,728ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$3,414,032RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$1,029,015RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$2,385,017RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,385,017TotalRevenueColumnAmt
Related Or Exempt Func Income$2,385,017RelatedOrExemptFuncIncomeAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$24,734OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$24,734OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$24,734TotalRevenueColumnAmt
Exclusion-$24,734ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,980,937TotalRevenueColumnAmt
Related Or Exempt Func Income$2,621,350RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$191,994ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$29,739TotalAmt
Management And General$29,739ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,687TotalAmt
Management And General$27,687ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$5,369TotalAmt
Program Services$1,881ProgramServicesAmt
Management And General$2,320ManagementAndGeneralAmt
Fundraising$1,168FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,420,950TotalAmt
Program Services$923,618ProgramServicesAmt
Management And General$497,332ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,483,745TotalAmt
Program Services$925,499ProgramServicesAmt
Management And General$557,078ManagementAndGeneralAmt
Fundraising$1,168FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$152,688BOYAmt
EOY$261,377EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,234,266BOYAmt
EOY$4,242,423EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,250BOYAmt
EOY$1,250EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$21,391,491LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,120,916LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$20,240,086BOYAmt
EOY$20,270,575EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,192,132BOYAmt
EOY$3,727,385EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$26,820,422BOYAmt
EOY$28,503,010EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$114,751BOYAmt
EOY$340,810EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,053,441BOYAmt
EOY$21,846,177EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$260,000BOYAmt
EOY$460,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,956,461BOYAmt
EOY$1,923,062EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$24,384,653BOYAmt
EOY$24,570,049EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,435,769BOYAmt
EOY$3,882,289EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
EOY$50,672EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,435,769BOYAmt
EOY$3,932,961EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$26,820,422BOYAmt
EOY$28,503,010EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$1,497,192ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

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

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$281,847CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$51,039CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$30,981CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$67,319CurrentTaxYearMinus1YearAmt
Current Tax Year$188,176CurrentTaxYearAmt
Total$619,362TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,652,550CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,652,544CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,652,543CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,264,556CurrentTaxYearMinus1YearAmt
Current Tax Year$5,121,048CurrentTaxYearAmt
Total$12,343,241TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,934,397CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,703,583CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,683,524CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,331,875CurrentTaxYearMinus1YearAmt
Current Tax Year$5,309,224CurrentTaxYearAmt
Total$12,962,603TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$12,962,603PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,466CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,920CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,644CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$72,246CurrentTaxYearMinus1YearAmt
Current Tax Year$331,489CurrentTaxYearAmt
Total$426,765TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$3,466CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,920CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$17,644CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$72,246CurrentTaxYearMinus1YearAmt
Current Tax Year$331,489CurrentTaxYearAmt
Total$426,765TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year$250,243CurrentTaxYearAmt
Total$250,243TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,937,863CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,705,503CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,701,168CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,404,121CurrentTaxYearMinus1YearAmt
Current Tax Year$5,890,956CurrentTaxYearAmt
Total$13,639,611TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95040PublicSupportCY509Pct
Public Support PY5090.99030PublicSupportPY509Pct
Investment Income CY0.03130InvestmentIncomeCYPct
Investment Income PY0.00970InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:INSURANCE PROCEEDS - PROPERTY DAMAGE - 2024 AMOUNT: $ 250,243.
SCHEDULE A, PART I, LINE 10THE 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. IN 2024, THE ORGANIZATION FISCAL YEAR-END CHANGED TO JUNE 30TH.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$20,370,249OtherCostOrOtherBasisAmt
Depreciation$929,635DepreciationAmt
Book Value$19,440,614BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,006,237OtherCostOrOtherBasisAmt
Depreciation$183,159DepreciationAmt
Book Value$823,078BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$15,005OtherCostOrOtherBasisAmt
Depreciation$8,122DepreciationAmt
Book Value$6,883BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$20,270,575TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEFERRED LEASE RECEIVABLE$3,491,052
OTHER RECEIVABLE$236,333
FieldValueIRS element (for citing)
Total Book Value Other Assets$3,727,385TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO RELATED PARTYDesc
Amt$1,923,062Amt
FieldValueIRS element (for citing)
Total Liability$1,923,062TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$4,034,686TotalRevEtcAuditedFinclStmtAmt
Other Revenue$1,053,749OtherRevenueAmt
Revenue Not Reported$1,053,749RevenueNotReportedAmt
Revenue Subtotal$2,980,937RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,980,937TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,537,494TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$1,053,749OtherExpensesIncludedAmt
Expenses Not Reported$1,053,749ExpensesNotReportedAmt
Expenses Subtotal$1,483,745ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,483,745TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 1,029,015. CASUALTY LOSS 24,734.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT EXPENSES OF RENTAL PROPERTY 1,029,015. CASUALTY LOSS 24,734.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonJOSHUA BEAUREGARDPersonNm
TitlePRESIDENTTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$187,501CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$4,986DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$28,854NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$221,341TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (4 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
BUILD NYC RESOURCE CORPORATION
A45404056112008EUL82023-07-31$1,865,000TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING000
BUILD NYC RESOURCE CORPORATION
B45404056112008EUM62023-07-31$3,805,000TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING000
BUILD NYC RESOURCE CORPORATION
C45404056112008EUN42023-07-31$6,425,000TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING000
BUILD NYC RESOURCE CORPORATION
D45404056112008EUP92023-07-31$10,975,000TO PROVIDE CONSTRUCTION AND PERMANENT FINANCING000

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 entries)

Bond ReferenceBondReferenceCdTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCapital ExpendituresCapitalExpendituresAmtUnspentUnspentAmtRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$1,837,381$117,907$36,344$1,643,527$39,603000Yes (1)
B$3,748,652$240,557$74,150$3,353,149$80,798000Yes (1)
C$6,329,853$406,196$125,207$5,662,018$136,434000Yes (1)
D$10,812,472$693,852$213,875$9,671,697$233,052000Yes (1)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctPrivate Bus Concerning UBIPrivateBusConcerningUBIPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A00000.000000.000000.00000000
B00000.000000.000000.00000000
C00000.000000.000000.00000000
D00000.000000.000000.00000000

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A0Yes (1)0000000
B0Yes (1)0000000
C0Yes (1)0000000
D0Yes (1)0000000

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
A0
B0
C0
D0

Schedule M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution3ContributionCnt
Noncash Contributions Rpt F990$81,541NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2THE 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 8BTHE ORGANIZATION DOES NOT HAVE SUBCOMMITTEES.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS, APPROVED, AND FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 19UPON 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 & FTHE 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 EXPLANATIONTHE 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

FieldValueIRS element (for citing)
Business Name Line1584 DRIGGS FONB LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1584 DRIGGS AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11221ZIPCd
FieldValueIRS element (for citing)
EIN454593271EIN
Primary ActivitiesTO HOLD THE PROPERTYPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Total Income$3,874,279TotalIncomeAmt
End Of Year Assets$26,696,614EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1FRIENDS OF NORTHWEST BROOKLYN INCBusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYNBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1432 MONROE STREETAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11221ZIPCd
FieldValueIRS element (for citing)
EIN461540346EIN
Primary ActivitiesCHARTER SCHOOLPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 2PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN
D$1,923,062BOOK
UNITY PREPARATORY CHARTER SCHOOL OF BROOKLYN
J$1,615,112CASH

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