Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 83,727 | 678,383 | 289,134 | 912,370 | 782,988 | 2,746,602 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 157,342 | 160,411 | 164,178 | 481,931 | ||
| 4 | Total. Add lines 1 through 3 | 241,069 | 838,794 | 453,312 | 912,370 | 782,988 | 3,228,533 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 3,228,533 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 241,069 | 838,794 | 453,312 | 912,370 | 782,988 | 3,228,533 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,387 | 5,980 | 14,280 | 16,582 | 42,488 | 80,717 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 24,365 | 19,183 | 28,740 | 39,125 | 111,413 | |
| 11 | Total support. Add lines 7 through 10 | 3,439,280 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
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| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| PART II, LINE 10 | OTHER INCOME 72,288 |
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| Return Reference | Explanation |
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| FORM 990 - ORGANIZATION'S MISSION | THE FRIENDS OF THE MONMOUTH COUNTY PARK SYSTEM, INC. IS A NON-PROFIT, VOLUNTARY MEMBERSHIP ORGANIZATION FORMED UNDER THE PERTINENT STATUES OF THE STATE OF NEW JERSEY. THE PRIMARY PURPOSE OF THIS CORPORATION IS TO ASSIST THE MONMOUTH COUNTY BOARD OF RECREATION COMMISSIONERS, THE MONMOUTH COUNTY BOARD OF CHOSEN FREEHOLDERS, THE CITIZENS OF MONMOUTH COUNTY AND OTHER INTERESTED GROUPS IN MEETING THE OBJECTIVES AND PURPOSES OF THE MONMOUTH COUNTY PARK SYSTEM. THIS INCLUDES RECREATIONAL, OPEN SPACE, HISTORICAL PRESERVATION, CONSERVATION, CULTURAL, HORTICULTURAL, AND EDUCATIONAL FACILITIES AND PROGRAMMING, SPECIFICALLY - TO INCREASE THE PARK SYSTEM'S VALUE THROUGH DONATION OF SERVICES, PROPERTY, FINANCIAL ASSISTANCE, EDUCATIONAL ASSISTANCE, SCHOLARSHIPS AND COORDINATION OF VOLUNTEER ACTIVITIES; - TO ENHANCE EXISTING RESOURCES THROUGH FUNDING AND MANAGEMENT FOR BEAUTIFICATION, RESTORATION AND LIMITED CAPITAL IMPROVEMENT PROJECTS; - TO OPERATE, MANAGE AND MAINTAIN FACILITIES AND PROGRAMS; - TO IMPROVE, EXPAND AND OTHERWISE ENHANCE PARK SYSTEM PROGRAMMING THROUGH PROGRAM DEVELOPMENT, COMMUNICATIONS, ADVOCACY AND ADVISORY ACTIVITIES ON BEHALF OF THE PARK SYSTEM; - TO ASSIST LOCAL GROUPS WHICH PROVIDE DIRECT ASSISTANCE TO PARTICULAR PARKS AND ACTIVITIES, AND TO ENHANCE THE DELIVERY OF PARK SERVICES TO GROUPS WITH SPECIAL NEEDS SUCH AS THE PHYSICALLY CHALLENGED; AND - TO SOLICIT, COLLECT, RECEIVE, HOLD AN INVEST MONEY AND PROPERTY FROM GRANTS, GIFTS, BEQUESTS AND CONTRIBUTIONS FOR THE ABOVE PURPOSES. THIS CORPORATION IS ORGANIZED EXCLUSIVELY FOR CHARITABLE PURPOSES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954; SHALL NOT PARTICIPATE OR INTERVENE IN ANY POLITICAL CAMPAIGN ON BEHALF OF ANY INDIVIDUAL CANDIDATE FOR PUBLIC OFFICE; AND SHALL NOT OPERATE FOR THE PECUNIARY GAIN OR PROFIT OF ITS MEMBERS. |
| FORM 990, PAGE 2, PART III, LINE 4A | IN 2024, SPECIAL PROJECTS FUNDED BY THE FRIENDS INCLUDED A COMMITMENT TO RENOVATING THE CARRIAGE HOUSE AT HISTORIC PORTLAND PLACE. AS PART OF THIS AGREEMENT, THE FRIENDS CONTRACTED AN ARCHITECTURAL FIRM TO PROVIDE AN ASSESSMENT OF THE CARRIAGE HOUSE FOR ADAPTIVE USE. ADDITIONAL FUNDING WAS PROVIDED TO HISTORIC LONGSTREET FARM FOR PLASTER REPAIRS AND HISTORIC COSTUMES. PLUS, FUNDING WAS PROVIDED TO PURCHASE ARTIFACTS AND EXHIBIT ITEMS FOR THE HISTORIC RACING BARN AT THOMPSON PARK. IN PARTNERSHIP WITH THE LIONS CLUB OF COLTS NECK, THE FRIENDS FUNDED HALF OF THE DESIGN AND FABRICATION OF BRAILLE TRAIL WAYSIDE EXHIBIT PANELS AND AUDIO SOUNDTRACK COSTS FOR THE PERIMETER TRAIL AT THE MANASQUAN RESERVOIR. THIS ENDEAVOR IS THE FIRST OF ITS KIND IN MONMOUTH COUNTY. THE FRIENDS OF THE PARKS CONTINUED PROVIDING RECREATION ASSISTANCE FUNDING FOR CAMP SCHOLARSHIPS, AFTER-SCHOOL PROGRAMS, AND PARK EXCURSIONS FOR THE URBAN RECREATION DIVISION AND COMMUNITY RECREATION DIVISION. THE FRIENDS FUNDED THE RESEARCH, EDITING, AND PUBLICATION OF A BOOKLET COMMEMORATING THE LEGACY OF LATE MONMOUTH COUNTY PARK SYSTEM DIRECTOR JAMES J. TRUNCER. THE FRIENDS ARE ALSO PROUD TO PROVIDE SUPPORT FOR ADVANCED EDUCATION, TRAINING SEMINARS, TRAVEL EXPENSES FOR MONMOUTH COUNTY PARK SYSTEM STAFF PLUS HOSPITALITY COSTS FOR VISITING ACCREDITATION TEAMS. THE FRIENDS PURCHASED ROSE BUSHES, ORCHIDS AND KOI FOOD FOR DEEP CUT GARDENS. ADDITIONAL FUNDING WAS PROVIDED FOR TOOLS AND REFRESHMENTS FOR THE VOLUNTEER CORPS TEAMS. HELD EACH YEAR ON THE FIRST SATURDAY IN MAY DURING THE GREAT MIGRATION, THE WORLD SERIES OF BIRDING IS A 24-HOUR COMPETITION WHERE OVER 100 TEAMS COMPETE TO COUNT AS MANY BIRD SPECIES AS POSSIBLE. THE FRIENDS ARE PROUD TO SPONSOR A BIRDING TEAM FROM THE MONMOUTH COUNTY PARK SYSTEM FOR THIS IMPORTANT WILDLIFE CONSERVATION EVENT. THE FRIENDS HOSTED THE 1ST ANNUAL MONMOUTH COUNTY CUP PICKLEBALL TOURNAMENT ON JUNE 1ST AT DORBROOK RECREATION AREA, COLTS NECK. THIS ALL DAY EVENT BROUGHT 110 PLAYERS TO COMPETE IN A ROUND ROBIN ALL DAY TOURNAMENT. THE FRIENDS OF THE PARKS ANNUAL GOLF OUTING WAS HELD AT HOMINY HILL GOLF COURSE. THE OUTING BEGAN WITH A CONTINENTAL BREAKFAST, FOLLOWED BY 18 HOLES OF GOLF, AND INCLUDED A PUTTING CONTEST, GAMES OF SKILL, LUNCHEON, PRIZES, AND GIFT AUCTIONS. THANK YOU TO OUR SPONSORS AND GOLFERS THE FRIENDS ARE PROUD TO PROVIDE THIS SUPPORT FOR THE MONMOUTH COUNTY PARK SYSTEM. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED A COPY OF THE COMPLETED 990 TO REVIEW AND QUESTION PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ENFORCEMENT IS PROVIDED BY REVIEW OF DISCLOSURE AND A MEETING OF THE BOARD OF DIRECTORS TO REVIEW THE SITUATION AND APPLICABLE ACTION, IF NECESSARY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE SERVICES OF EXECUTIVE DIRECTOR ARE DONATED BY THE LOCAL PARK SYSTEM. |
| FORM 990, PAGE 6, PART VI, LINE 15B | THE SERVICES OF THE ADMINISTRATIVE STAFF ARE DONATED BY A LOCAL PARK SYSTEM. |
| FORM 990, PAGE 6, PART VI, LINE 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | DONATED SERVICES/USE OF FACILITIES -139,348 |
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