Civic Intelligence

The Friends of Central Pool Inc

EIN 35-2004644 • 501(c)3 • Noblesville, IN

Profile

The organization operates the community swimming pool located inside the city park. Residents of the community and surrounding areas are free to use the pool facilities upon paying a daily admission or annual membership pass fee used to cover facility operating and staffing costs. A concession stand is staffed by the organization offering heated and chilled foods, drinks and candy items available for purchase by guests for their convenience. Group event staff costs are also collected from clubs hosting aquatic events at the facility when closed to the public. A nominal fee is received from a local swim club at the close of the season for the use of the facility to conduct swimming lessons promoting education and safe water activities to the general public. Annual passes, daily passes and discount coupons are given at no cost to families and residents in need throughout the season to encourage the use of the pool facilities regardless of the ability to pay.

1077 Cicero Road PO Box 10Noblesville, IN 46060

forestparkpool.myrec.com

Siviq Scores

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

Liabilities / Assets

88th percentile

0.57x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.85x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

91st percentile

77%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

48th percentile

5.4%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$966,362

Up $419,503 (+77%) from 2023

Liabilities

Up

$554,712

Up $411,042 (+286%) from 2023

Net Assets

Up

$411,650

Up $8,461 (+2.1%) from 2023

Operations
Liabilities / Revenue91st percentileNet Margin43rd percentile

Revenue

Up

$655,966

Up $33,339 (+5.4%) from 2023

Expenses

Up

$647,505

Up $50,737 (+8.5%) from 2023

Net Income

Down

$8,461

Down $17,398 (-67%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$1.0M$500K$0Assets 2012: $506,881Liabilities 2012: $0Net Assets 2012: $506,8812012Assets 2013: $458,714Liabilities 2013: $0Net Assets 2013: $458,7142013Assets 2014: $448,095Liabilities 2014: $0Net Assets 2014: $448,0952014Assets 2015: $407,242Liabilities 2015: $40Net Assets 2015: $407,2022015Assets 2016: $348,562Liabilities 2016: $172Net Assets 2016: $348,3902016Assets 2017: $348,215Liabilities 2017: $217Net Assets 2017: $347,9982017Assets 2018: $308,348Liabilities 2018: $298Net Assets 2018: $308,0502018Assets 2019: $267,344Liabilities 2019: $1,539Net Assets 2019: $265,8052019Assets 2021: $350,025Liabilities 2021: $1,946Net Assets 2021: $348,0792021Assets 2022: $528,241Liabilities 2022: $150,911Net Assets 2022: $377,3302022Assets 2023: $546,859Liabilities 2023: $143,670Net Assets 2023: $403,1892023Assets 2024: $966,362Liabilities 2024: $554,712Net Assets 2024: $411,6502024

Highlighted filing

2024

Assets$966,362
Liabilities$554,712
Net Assets$411,650
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $286,5942012Revenue 2013: $258,810Expenses 2013: $306,977Net Income 2013: -$48,1672013Revenue 2014: $201,005Expenses 2014: $211,624Net Income 2014: -$10,6192014Revenue 2015: $203,478Expenses 2015: $244,371Net Income 2015: -$40,8932015Revenue 2016: $197,753Expenses 2016: $256,565Net Income 2016: -$58,8122016Revenue 2017: $257,086Expenses 2017: $257,478Net Income 2017: -$3922017Revenue 2018: $251,592Expenses 2018: $291,540Net Income 2018: -$39,9482018Revenue 2019: $253,410Expenses 2019: $295,655Net Income 2019: -$42,2452019Revenue 2021: $501,102Expenses 2021: $497,939Net Income 2021: $3,1632021Revenue 2022: $601,515Expenses 2022: $572,264Net Income 2022: $29,2512022Revenue 2023: $622,627Expenses 2023: $596,768Net Income 2023: $25,8592023Revenue 2024: $655,966Expenses 2024: $647,505Net Income 2024: $8,4612024

Highlighted filing

2024

Revenue$655,966
Expenses$647,505
Net Income$8,461
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$966,362
Liabilities
$554,712
Net assets
$411,650
Revenue
$655,966
Expenses
$647,505
Net income
$8,461
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.66$5.55$4.12$6.56$6.48$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.47$1.44$4.03$6.23$5.97$0.26
2022Detailed filing. Detailed filing data is available for this year.$5.28$1.51$3.77$6.02$5.72$0.29
2021Detailed filing. Detailed filing data is available for this year.$3.50$0.02$3.48$5.01$4.98$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.02$2.66$2.53$2.96$0.42
2018Detailed filing. Detailed filing data is available for this year.$3.08$0.00$3.08$2.52$2.92$0.40
2017Detailed filing. Detailed filing data is available for this year.$3.48$0.00$3.48$2.57$2.57$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.00$3.48$1.98$2.57$0.59
2015Detailed filing. Detailed filing data is available for this year.$4.07$0.00$4.07$2.03$2.44$0.41
2014Detailed filing. Detailed filing data is available for this year.$4.48$0.00$4.48$2.01$2.12$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$2.59$3.07$0.48
2012Detailed filing. Detailed filing data is available for this year.$5.07$0.00$5.07$2.87
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$754,555
Mission and Program Overview

Mission

The organization operates the community swimming pool located inside the city park. Residents of the community and surrounding areas are free to use the pool facilities upon paying a daily admission or annual membership pass fee used to cover facility operating and staffing costs. A concession stand is staffed by the organization offering heated and chilled foods, drinks and candy items available for purchase by guests for their convenience. Group event staff costs are also collected from clubs hosting aquatic events at the facility when closed to the public. A nominal fee is received from a local swim club at the close of the season for the use of the facility to conduct swimming lessons promoting education and safe water activities to the general public. Annual passes, daily passes and discount coupons are given at no cost to families and residents in need throughout the season to encourage the use of the pool facilities regardless of the ability to pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$414,064$867,937▲ $453,873
Savings and Temporary Cash Investments-$50,000-
Cash and Non-Interest-Bearing Accounts$132,795$48,425▼ $84,370
Total Assets$546,859$966,362▲ $419,503
Liabilities
Deferred Revenue-$419,426-
Mortgage Notes Payable Secured by Investment Property$141,026$133,492▼ $7,534
Accounts Payable and Accrued Expenses$2,644$1,794▼ $850
Total Liabilities$143,670$554,712▲ $411,042
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$403,189$411,650▲ $8,461
Total Net Assets Fund Balance$403,189$411,650▲ $8,461
Total Liabilities and Net Assets / Fund Balance$546,859$966,362▲ $419,503

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$692,612$1,071,460$1,764,072
Equipment$175,325$302,023$477,348
Compensation and Service Providers
Top Officer Pay55th percentile

Board Members and Trustees

NameTitle
Greg ConnerPresident
Randy CrutchfieldSecretary
Chris SikichTreasurer
Dick SidnerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$170,001
Program Service Revenue
$420,587
Investment Income
$546
Other Revenue
$64,832
All Other Contributions
$21,667
Change in Net Assets
$8,461
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$421,922
Salaries, Compensation, and Employee Benefits$222,583
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$171,472$35,262-$206,734
Depreciation Depletion$45,260$53,642-$98,902
Occupancy$61,417$2,813-$64,230
Insurance-$55,244-$55,244
Payroll Taxes$13,117$2,732-$15,849
Fees for Services Other-$11,927-$11,927
All Other Expenses$3,222$4,161-$7,383
Other Expenses$6,653--$6,653
Interest-$6,296-$6,296
Office Expenses-$3,154-$3,154
Advertising-$3,121-$3,121
Grants to Domestic Individuals$3,000--$3,000
Travel-$2,926-$2,926
Fees for Services Accounting-$2,510-$2,510
Conferences and Meetings-$769-$769
Total Functional Expenses$462,948$184,557$0$647,505
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,225
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Brewfest$40,768-$15,225-
Total Events$40,768-$15,225$-15,225
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
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 15B

“Compensation of the pool manager is reviewed and approved annually by officers of the organization.”

Form 990, Page 6, Part VI, Line 19

“Governing documents will be made available upon request submitted to organization's governing body.”

Filing and Contact Details

Filer

Filer Name
The Friends of Central Pool Inc
EIN
35-2004644
Phone
3177732190
Address
1077 CICERO ROAD PO BOX 10, NOBLESVILLE, IN 46060

Signing Officer

Name
Kimberly Carolin
Title
Aquatics Director
Phone
3177732190
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Conner
Formed
1997
Legal Domicile
In
Voting Board Members
4
Independent Board Members
4
Employees
62

Preparer

Firm
Brugh CPA Group LLC
Address
45 N 10TH ST, NOBLESVILLE, IN 46060
Preparer
Lisa C Brugh
Phone
3177734408
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization operates the community swimming pool located inside the city park. Residents of the community and surrounding areas are free to use the pool facilities upon paying a daily admission or annual membership pass fee used to cover facility operating and staffing costs. A concession stand is staffed by the organization offering heated and chilled foods, drinks and candy items available for purchase by guests for their convenience. Group event staff costs are also collected from clubs hosting aquatic events at the facility when closed to the public. A nominal fee is received from a local swim club at the close of the season for the use of the facility to conduct swimming lessons promoting education and safe water activities to the general public. Annual passes, daily passes and discount coupons are given at no cost to families and residents in need throughout the season to encourage the use of the pool facilities regardless of the ability to pay.”

Raw XML Appendix386 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0THE ORGANIZATION OPERATES THE COMMUNITY SWIMMING POOL LOCATED INSIDE THE CITY PARK. RESIDENTS OF THE COMMUNITY AND SURROUNDING AREAS ARE FREE TO USE THE POOL FACILITIES UPON PAYING A DAILY ADMISSION OR ANNUAL MEMBERSHIP PASS FEE USED TO COVER FACILITY OPERATING AND STAFFING COSTS. A CONCESSION STAND IS STAFFED BY THE ORGANIZATION OFFERING HEATED AND CHILLED FOODS, DRINKS AND CANDY ITEMS AVAILABLE FOR PURCHASE BY GUESTS FOR THEIR CONVENIENCE. GROUP EVENT STAFF COSTS ARE ALSO COLLECTED FROM CLUBS HOSTING AQUATIC EVENTS AT THE FACILITY WHEN CLOSED TO THE PUBLIC. A NOMINAL FEE IS RECEIVED FROM A LOCAL SWIM CLUB AT THE CLOSE OF THE SEASON FOR THE USE OF THE FACILITY TO CONDUCT SWIMMING LESSONS PROMOTING EDUCATION AND SAFE WATER ACTIVITIES TO THE GENERAL PUBLIC. ANNUAL PASSES, DAILY PASSES AND DISCOUNT COUPONS ARE GIVEN AT NO COST TO FAMILIES AND RESIDENTS IN NEED THROUGHOUT THE SEASON TO ENCOURAGE THE USE OF THE POOL FACILITIES REGARDLESS OF THE ABILITY TO PAY.
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IRS990/AllOtherExpensesGrp/TotalAmt07383
IRS990/BooksInCareOfDetail/PersonNm0KIM CAROLIN
IRS990/BooksInCareOfDetail/PhoneNum03173859244
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01077 CICERO ROAD
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IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0655966
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/EOYAmt0419426
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt053642
IRS990/DepreciationDepletionGrp/ProgramServicesAmt045260
IRS990/DepreciationDepletionGrp/TotalAmt098902
IRS990/Desc0OPERATION AND MANAGEMENT OF COMMUNITY POOL FACILITY
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt062
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0462948
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02510
IRS990/FeesForServicesAccountingGrp/TotalAmt02510
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt011927
IRS990/FeesForServicesOtherGrp/TotalAmt011927
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
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IRS990/Form990PartVIISectionAGrp/OfficerInd3X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/PersonNm1RANDY CRUTCHFIELD
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
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IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt040768
IRS990/FundraisingDirectExpensesAmt015225
IRS990/GamingActivitiesInd0false
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IRS990/MissionDesc0THE ORGANIZATION OPERATES THE COMMUNITY SWIMMING POOL LOCATED INSIDE THE CITY PARK. RESIDENTS OF THE COMMUNITY AND SURROUNDING AREAS ARE FREE TO USE THE POOL FACILITIES UPON PAYING A DAILY ADMISSION OR ANNUAL MEMBERSHIP PASS FEE USED TO COVER FACILITY OPERATING AND STAFFING COSTS. A CONCESSION STAND IS STAFFED BY THE ORGANIZATION OFFERING HEATED AND CHILLED FOODS, DRINKS AND CANDY ITEMS AVAILABLE FOR PURCHASE BY GUESTS FOR THEIR CONVENIENCE. GROUP EVENT STAFF COSTS ARE ALSO COLLECTED FROM CLUBS HOSTING AQUATIC EVENTS AT THE FACILITY WHEN CLOSED TO THE PUBLIC. A NOMINAL FEE IS RECEIVED FROM A LOCAL SWIM CLUB AT THE CLOSE OF THE SEASON FOR THE USE OF THE FACILITY TO CONDUCT SWIMMING LESSONS PROMOTING EDUCATION AND SAFE WATER ACTIVITIES TO THE GENERAL PUBLIC. ANNUAL PASSES, DAILY PASSES AND DISCOUNT COUPONS ARE GIVEN AT NO COST TO FAMILIES AND RESIDENTS IN NEED THROUGHOUT THE SEASON TO ENCOURAGE THE USE OF THE POOL FACILITIES REGARDLESS OF THE ABILITY TO PAY.
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IRS990/OtherRevenueMiscGrp/Desc0CLINIC AND MEET FEES
IRS990/OtherRevenueMiscGrp/Desc1POOL RENTAL
IRS990/OtherRevenueMiscGrp/Desc2VENDOR SHARE
IRS990/OtherRevenueMiscGrp/ExclusionAmt021408
IRS990/OtherRevenueMiscGrp/ExclusionAmt13280
IRS990/OtherRevenueMiscGrp/ExclusionAmt2438
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021408
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13280
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2438
IRS990/OtherRevenueTotalAmt025126
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035262
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0171472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0206734
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02732
IRS990/PayrollTaxesGrp/ProgramServicesAmt013117
IRS990/PayrollTaxesGrp/TotalAmt015849
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0GREG CONNER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0ADMISSIONS AND MEMBERSHIPS
IRS990/ProgramServiceRevenueGrp/Desc1SPONSORSHIPS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt071128
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0349459
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0349459
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171128
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0155202
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0308
IRS990/PYOtherExpensesAmt0383986
IRS990/PYOtherRevenueAmt074892
IRS990/PYProgramServiceRevenueAmt0392225
IRS990/PYRevenuesLessExpensesAmt025859
IRS990/PYSalariesCompEmpBnftPaidAmt0212782
IRS990/PYTotalExpensesAmt0596768
IRS990/PYTotalRevenueAmt0622627
IRS990/ReconcilationRevenueExpnssAmt08461
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0404936
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0268,064
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0170001
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0155202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0223150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0158519
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0586345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01293217
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01919724
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt095816
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt088998
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt074552
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt060454
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt044060
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0363880
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.77490
IRS990ScheduleA/PublicSupportPY170Pct00.79860
IRS990ScheduleA/PublicSupportTotal170Amt01293217
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0170001
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0155202
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0223150
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0158519
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0586345
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01293217
IRS990ScheduleA/TotalSupportAmt01668829
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0789
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt04978
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt01964
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt04001
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt011732
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0175325
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0302023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0477348
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0692612
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01071460
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01764072
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0867937
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt040768
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt040768
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015225
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BREWFEST
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt040768
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt040768
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-15225
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015225
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015225
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION OPERATES THE COMMUNITY SWIMMING POOL LOCATED INSIDE THE CITY PARK. RESIDENTS OF THE COMMUNITY AND SURROUNDING AREAS ARE FREE TO USE THE POOL FACILITIES UPON PAYING A DAILY ADMISSION OR ANNUAL MEMBERSHIP PASS FEE USED TO COVER FACILITY OPERATING AND STAFFING COSTS. A CONCESSION STAND IS STAFFED BY THE ORGANIZATION OFFERING HEATED AND CHILLED FOODS, DRINKS AND CANDY ITEMS AVAILABLE FOR PURCHASE BY GUESTS FOR THEIR CONVENIENCE. GROUP EVENT STAFF COSTS ARE ALSO COLLECTED FROM CLUBS HOSTING AQUATIC EVENTS AT THE FACILITY WHEN CLOSED TO THE PUBLIC. A NOMINAL FEE IS RECEIVED FROM A LOCAL SWIM CLUB AT THE CLOSE OF THE SEASON FOR THE USE OF THE FACILITY TO CONDUCT SWIMMING LESSONS PROMOTING EDUCATION AND SAFE WATER ACTIVITIES TO THE GENERAL PUBLIC. ANNUAL PASSES, DAILY PASSES AND DISCOUNT COUPONS ARE GIVEN AT NO COST TO FAMILIES AND RESIDENTS IN NEED THROUGHOUT THE SEASON TO ENCOURAGE THE USE OF THE POOL FACILITIES REGARDLESS OF THE ABILITY TO PAY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE POOL MANAGER IS REVIEWED AND APPROVED ANNUALLY BY OFFICERS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS WILL BE MADE AVAILABLE UPON REQUEST SUBMITTED TO ORGANIZATION'S GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0546859
IRS990/TotalAssetsEOYAmt0966362
IRS990/TotalAssetsGrp/BOYAmt0546859
IRS990/TotalAssetsGrp/EOYAmt0966362
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0170001
IRS990/TotalEmployeeCnt062
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0184557
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462948
IRS990/TotalFunctionalExpensesGrp/TotalAmt0647505
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0143670
IRS990/TotalLiabilitiesEOYAmt0554712
IRS990/TotalLiabilitiesGrp/BOYAmt0143670
IRS990/TotalLiabilitiesGrp/EOYAmt0554712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0403189
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0411650
IRS990/TotalProgramServiceExpensesAmt0462948
IRS990/TotalProgramServiceRevenueAmt0420587
IRS990/TotalRevenueGrp/ExclusionAmt096254
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0404936
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0655966
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0546859
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0966362
IRS990/TravelGrp/ManagementAndGeneralAmt02926
IRS990/TravelGrp/TotalAmt02926
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01077 CICERO ROAD PO BOX 10
IRS990/USAddress/CityNm0NOBLESVILLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046060
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0FORESTPARKPOOL.MYREC.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KIMBERLY CAROLIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0AQUATICS DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03177732190
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE FRIENDS OF CENTRAL POOL INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0352004644
ReturnHeader/Filer/PhoneNum03177732190
ReturnHeader/Filer/USAddress/AddressLine1Txt01077 CICERO ROAD PO BOX 10
ReturnHeader/Filer/USAddress/CityNm0NOBLESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046060
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271717048
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRUGH CPA GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045 N 10TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NOBLESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046060
ReturnHeader/PreparerPersonGrp/PhoneNum03177734408
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LISA C BRUGH
ReturnHeader/ReturnTs02025-11-17T18:14:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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