Civic Intelligence

Friends of Ncrd

EIN 26-3325407 • 501(c)3 • Nehalem, OR

Pub. 78 Eligible990-N CoverageNTEE S12

Profile

Our mission is to support programs and projects of North County Recreation District through promotion, fundraising, and providing scholarships (for user fees) to encourage inclusion for all.

PO Box 511Nehalem, OR 97131-0511
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE S • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE S • <$500k nonprofits • Source year 2024

Net Margin

90th percentile

87%

Higher net margin than 90% of similar nonprofits.

NTEE S12 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$0

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE S12 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

$221,560

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$221,560

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue61st percentileNet Margin90th percentile

Revenue

$233,153

No earlier filing loaded for comparison.

Expenses

$30,773

No earlier filing loaded for comparison.

Net Income

$202,380

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2024: $221,560Liabilities 2024: $0Net Assets 2024: $221,5602024

Highlighted filing

2024

Assets$221,560
Liabilities$0
Net Assets$221,560
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2024: $233,153Expenses 2024: $30,773Net Income 2024: $202,3802024

Highlighted filing

2024

Revenue$233,153
Expenses$30,773
Net Income$202,380
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$221,560
Liabilities
$0
Net assets
$221,560
Revenue
$233,153
Expenses
$30,773
Net income
$202,380
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.22$0.00$2.22$2.33$0.31$2.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 18, 2025
Return Version
2023v6.0
Gross Receipts
$235,429
Mission and Program Overview

Mission

Our mission is to support programs and projects of North County Recreation District through promotion, fundraising, and providing scholarships (for user fees) to encourage inclusion for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$19,180$221,560▲ $202,380
Total Assets$19,180$221,560▲ $202,380
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions-$198,151-
Net Assets Without Donor Restrictions$19,180$23,409▲ $4,229
Total Net Assets Fund Balance$19,180$221,560▲ $202,380
Total Liabilities and Net Assets / Fund Balance$19,180$221,560▲ $202,380
Compensation and Service Providers
Top Officer Pay95th percentile

Board Members and Trustees

NameTitle
Linda MakohonPresident
Barb Scott-BrierVice President
Gail YoungSecretary
Carol MillsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$224,075
Program Service Revenue
$5,087
Investment Income
$0
Other Revenue
$3,991
All Other Contributions
$210,903
Change in Net Assets
$202,380
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,773
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$14,500--$14,500
Office Expenses$153--$153
Fees for Services Accounting$120--$120
Total Functional Expenses$30,773$0$0$30,773
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“No review was conducted or will be conducted.”

Form 990 availability to public Part VI line 18

“No documents available to the public.”

Governing documents etc available to public Part VI line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Friends of NCRD
EIN
26-3325407
Address
PO Box 511, Nehalem, OR 97131-0511

Signing Officer

Name
Linda Makahon
Title
President
Phone
5032675238
Signed
2025-04-18
Discuss with paid preparer
No

Organization Details

Principal Officer
Linda Makohon
Formed
2009
Legal Domicile
Or
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
William J MacLean PA
Address
Ave A and Columbia PO Box 54, Seaside, OR 97138
Preparer
William J MacLean PA
Phone
5037389543
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0New aquatic center construction:During the 23/24 fiscal year, Friends contributed $15,000 from our own fundraising efforts to the pool project. Friends of NCRD also provided a conduit for donations and grants awarded to NCRD through our on line donation account for donors wanting to use a non-profit organization. Friends of NCRD(ie, the gala dinner held in May) that generated donations for the pool project.
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ReturnHeader/TaxPeriodEndDt02024-06-30
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