Civic Intelligence

Friends of the Forest Preserves

EIN 36-4519273 • 501(c)3 • Chicago, IL

View Organization Page

Profile

Conservation of the forest preserves in cook county.

411 S Wells St Ste 800Chicago, IL 60607

wwww.fotfp.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.29x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.27x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

21st percentile

-11%

Higher net margin than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

91st percentile

$220,209

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

29th percentile

-3.2%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-22%

Faster revenue growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$2,936,252

Down $96,703 (-3.2%) from 2023

Liabilities

Down

$849,255

Down $160,352 (-16%) from 2023

Net Assets

Up

$2,086,997

Up $63,649 (+3.1%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin21st percentile

Revenue

Down

$3,148,586

Down $909,247 (-22%) from 2023

Expenses

Up

$3,498,610

Up $166,756 (+5.0%) from 2023

Net Income

Down

-$350,024

Down $1,076,003 (-148%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2013: $420,656Liabilities 2013: $114,990Net Assets 2013: $305,6662013Assets 2014: $397,478Liabilities 2014: $63,785Net Assets 2014: $333,6932014Assets 2016: $1,049,971Liabilities 2016: $329,759Net Assets 2016: $720,2122016Assets 2019: $1,595,933Liabilities 2019: $408,725Net Assets 2019: $1,187,2082019Assets 2020: $1,538,845Liabilities 2020: $635,327Net Assets 2020: $903,5182020Assets 2021: $2,339,708Liabilities 2021: $692,637Net Assets 2021: $1,647,0712021Assets 2022: $2,326,330Liabilities 2022: $1,028,961Net Assets 2022: $1,297,3692022Assets 2023: $3,032,955Liabilities 2023: $1,009,607Net Assets 2023: $2,023,3482023Assets 2024: $2,936,252Liabilities 2024: $849,255Net Assets 2024: $2,086,9972024

Highlighted filing

2024

Assets$2,936,252
Liabilities$849,255
Net Assets$2,086,997
Open 2024 Filing

Operations Trend

Revenue Growth14th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2013: $1,588,519Expenses 2013: $1,492,086Net Income 2013: $96,4332013Revenue 2014: $1,106,404Expenses 2014: $1,078,377Net Income 2014: $28,0272014Revenue 2016: $1,810,878Expenses 2016: $1,659,583Net Income 2016: $151,2952016Revenue 2019: $3,409,471Expenses 2019: $3,244,348Net Income 2019: $165,1232019Revenue 2020: $2,700,315Expenses 2020: $2,984,005Net Income 2020: -$283,6902020Revenue 2021: $3,844,293Expenses 2021: $3,100,740Net Income 2021: $743,5532021Revenue 2022: $3,066,681Expenses 2022: $3,416,383Net Income 2022: -$349,7022022Revenue 2023: $4,057,833Expenses 2023: $3,331,854Net Income 2023: $725,9792023Revenue 2024: $3,148,586Expenses 2024: $3,498,610Net Income 2024: -$350,0242024

Highlighted filing

2024

Revenue$3,148,586
Expenses$3,498,610
Net Income-$350,024
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,936,252
Liabilities
$849,255
Net assets
$2,086,997
Revenue
$3,148,586
Expenses
$3,498,610
Net income
-$350,024
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.94$0.85$2.09$3.15$3.50$0.35
2023Detailed filing. Detailed filing data is available for this year.$3.03$1.01$2.02$4.06$3.33$0.73
2022Detailed filing. Detailed filing data is available for this year.$2.33$1.03$1.30$3.07$3.42$0.35
2021Detailed filing. Detailed filing data is available for this year.$2.34$0.69$1.65$3.84$3.10$0.74
2020Detailed filing. Detailed filing data is available for this year.$1.54$0.64$0.90$2.70$2.98$0.28
2019Detailed filing. Detailed filing data is available for this year.$1.60$0.41$1.19$3.41$3.24$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.05$0.33$0.72$1.81$1.66$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.06$0.33$1.11$1.08$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.42$0.11$0.31$1.59$1.49$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$3,220,735
Mission and Program Overview

Mission

Conservation of the forest preserves in cook county.

Conservation of the forest preserves in cook county

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$448,872$1,354,311▲ $905,439
Savings and Temporary Cash Investments$1,216,198$1,092,988▼ $123,210
Cash and Non-Interest-Bearing Accounts$985,266$175,970▼ $809,296
Land, Buildings, and Equipment, Net$6,899$47,615▲ $40,716
Prepaid Expenses and Deferred Charges$30,801$24,734▼ $6,067
Total Assets$3,032,955$2,936,252▼ $96,703
Other Assets Total$344,919$240,634▼ $104,285
Liabilities
Other Liabilities$919,574$729,150▼ $190,424
Accounts Payable and Accrued Expenses$90,033$120,105▲ $30,072
Total Liabilities$1,009,607$849,255▼ $160,352
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,082,305$1,330,912▲ $248,607
Net Assets Without Donor Restrictions$941,043$756,085▼ $184,958
Total Net Assets Fund Balance$2,023,348$2,086,997▲ $63,649
Total Liabilities and Net Assets / Fund Balance$3,032,955$2,936,252▼ $96,703

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$47,615$212,280$259,895
Other Assets Org$8,794--
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin M CoxExecutive DirectorFT$200,074$20,135$220,209
Radhika MiragliaProgram DirectorFT$130,362$16,938$147,300
Jillian DicarloFinance and Administration DirectorFT$118,412$20,483$138,895

Board Members and Trustees

NameTitle
Ed WoodburyChairman
Barbara C HillDirector
Corryn AntonizioDirector
Derk OsenbergDirector
Dr Akilah R Martin PhdDirector
Dr Charles D Dillon MdDirector
Dr Ronald M Milnarik DdsDirector
Jason KapleDirector
Justin MartinDirector
KELLY O'BRIENDirector
Kathleen BruchDirector
Michelle ThomDirector
Ryan WilsonDirector
Thomas Greenhaw JrDirector
Tonyisha HarrisDirector
Walter BurlackDirector
Margaret a FrisbieSecretary
Cory ChaplinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,645,449
Program Service Revenue
$1,347,981
Investment Income
$85,552
Other Revenue
$69,604
All Other Contributions
$1,468,569
Change in Net Assets
$-350,024

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,148,586
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$152,649
Total Revenue per Audited Statements
$3,301,235
Total Revenue per Form 990
$3,148,586
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,740,352
Other Expenses$758,258
Total Fundraising Expense$439,404
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,512,640$107,943$191,808$1,812,391
Current Officers, Directors, Trustees, and Key Employees$258,614$154,694$20,007$433,315
Other Employee Benefits$245,399$38,953$27,122$311,474
Fees for Services Other$105,021$40,545$66,424$211,990
Payroll Taxes$135,185$19,368$28,619$183,172
Occupancy$104,741$31,452$24,251$160,444
Travel$76,844$499$709$78,052
Conferences and Meetings$41,783$766$344$42,893
Other Expenses$21$3$19,173$19,197
Depreciation Depletion$15,358--$15,358
Insurance$8,460$3,398$1,103$12,961
All Other Expenses-$1,653$9,376$11,029
Fees for Services Accounting-$10,589-$10,589
Advertising--$5,100$5,100
Total Functional Expenses$2,646,439$412,767$439,404$3,498,610

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,498,610
Total Expenses per Audited Statements$3,498,610
Total Expenses per Form 990$3,498,610
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$128,679
Fundraising Direct Expenses$72,149
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Beer in the Woods$100,176$100,176$64,144$36,032
Golf Outing$28,503$28,503$8,005$20,498
Total Events$128,679$128,679$72,149$56,530
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Custody Deposits$497,310
Operating Lease Liability$231,840
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

“The form is reviewed by the finance committee and the board chair. The form is then made available to all board members for their review and comment prior to submission to the irs.”

Form 990, Part VI, Section B, Line 12C

“All board members are given the policy when they join the board as part of their orientation process. If any concern ever arises it is throughly discussed by the board prior to a vote. If there is a potential conflict that person is asked to not vote and/or leave the room during the discussion.”

Form 990, Part VI, Section B, Line 15

“Annual reviews are conducted for all employees of the organization by the executive director or his designee. The executive director is reviewed by the executive committee each year, which includes review of previous year's goals, setting of next year's goals, and reviewing comparable compensation data for other like organizations, including information of budget, staffing size, and other relevant data.”

Form 990, Part VI, Section C, Line 19

“Documents are available for review upon request.”

FORM 990, PART VI, SECTION B, LINE 11B:

“The form is reviewed by the finance committee and the board chair. The form is then made available to all board members for their review and comment prior to submission to the irs.”

FORM 990, PART VI, SECTION B, LINE 12C:

“All board members are given the policy when they join the board as part of their orientation process. If any concern ever arises it is throughly discussed by the board prior to a vote. If there is a potential conflict that person is asked to not vote and/or leave the room during the discussion.”

FORM 990, PART VI, SECTION B, LINE 15:

“Annual reviews are conducted for all employees of the organization by the executive director or his designee. The executive director is reviewed by the executive committee each year, which includes review of previous year's goals, setting of next year's goals, and reviewing comparable compensation data for other like organizations, including information of budget, staffing size, and other relevant data.”

FORM 990, PART VI, SECTION C, LINE 19:

“Documents are available for review upon request”

Filing and Contact Details

Filer

Filer Name
Friends of the Forest Preserves
EIN
36-4519273
Phone
3123569990
Address
411 S WELLS ST STE 800, CHICAGO, IL 60607

Signing Officer

Name
Benjamin Cox
Title
Executive Director
Phone
3123569990
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Cox
Formed
1998
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
18
Employees
186
Volunteers
2,500

Preparer

Firm
Hegre Mcmahon & Schimmel LLC
Address
600 ENTERPRISE DRIVE STE 109, OAK BROOK, IL 60523
Preparer
Steven Lombardo
Phone
3123456200
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENTS:

“Community building, and diversity, equity, and inclusion.”

FORM 990, PART XII, LINE 2C:

“The organization did not change either its oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“Friends of the forest preserves adopted the implementation of fasb asc 740. Under fasb asc 740, management must evaluate the positions it has taken on tax returns. Management has determined that there are no tax provisions that would result in a more likely than not (50% chance) of being sustained under a potential audit or examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Special event expenses included on schedule g 72,149.”

Raw XML AppendixShowing 400 of 620 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.

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IRS990/Form990PartVIISectionAGrp/PersonNm13DR RONALD M MILNARIK DDS
IRS990/Form990PartVIISectionAGrp/PersonNm14KELLY O'BRIEN
IRS990/Form990PartVIISectionAGrp/PersonNm15DERK OSENBERG
IRS990/Form990PartVIISectionAGrp/PersonNm16MICHELLE THOM
IRS990/Form990PartVIISectionAGrp/PersonNm17RYAN WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm18BENJAMIN M COX
IRS990/Form990PartVIISectionAGrp/PersonNm19RADHIKA MIRAGLIA
IRS990/Form990PartVIISectionAGrp/PersonNm20JILLIAN DICARLO
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IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19PROGRAM DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20FINANCE AND ADMINISTRATION DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0ENGAGEMENT: FRIENDS ENGAGES PEOPLE DIRECTLY IN NATURE PROGRAMMINGTHROUGH ITS ENGAGEMENT PROGRAMS, WHICH INCLUDES HOSTING FREE, PUBLICEVENTS FOR RESIDENTS LOCAL TO A FOREST PRESERVE, SUCH AS MORNING YOGAOR BIRD WALKS. THESE EVENTS ARE INFORMED BY THE RESULTS OF OUTREACHFRIENDS CONDUCTS IN SURROUNDING NEIGHBORHOODS, AND ARE OFTEN DEVELOPEDIN COLLABORATION WITH COMMUNITY LEADERS, WHO ARE PAID A STIPEND TOSUPPORT EVENT PLANNING AND NETWORK BUILDING. IN THE PAST TWO YEARSALONE, FRIENDS HAS HOSTED MORE THAN 200 PUBLIC ENGAGEMENT EVENTS ANDMORE THAN 2,500 PARTICIPANTS IN POSITIVE EXPERIENCES IN THE PRESERVES.THROUGH THIS COMMUNITY ENGAGEMENT WORK AND OTHER PROGRAMMING, THEFRIENDS PROGRAM TEAM MADE UP OF STAFF AND VOLUNTEERS HAS DEVELOPEDEXPERTISE IN COMMUNITY ORGANIZING, EDUCATION, CONSERVATION, ECOLOGY,
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IRS990/ProgSrvcAccomActy3Grp/Desc0SUMMER PROGRAMS: EVERY SUMMER, FRIENDS FACILITATES TWO SUMMERINTERNSHIP PROGRAMS: FOREST PRESERVE EXPERIENCE (FPE) AND BEAUBIENWOODS YOUTH AMBASSADORS (BYOA). BEGINNING IN 2016, THE FPE YOUTHCONSERVATION CORPS PROGRAM HAS ENGAGED APPROXIMATELY 70-150 TEENS PERYEAR, OFFERING TEENS PAID SUMMER POSITIONS TO IMPROVE THE HEALTH OF THEPRESERVES THROUGH CONSERVATION PROJECTS. THE BYOA PROGRAM, WHICH ISSPECIFIC TO BEAUBIEN WOODS, EMPLOYED 9 HIGH SCHOOL-AGE STUDENTS TOENGAGE IN SEVERAL ACTIVITIES WHILE GAINING EXPOSURE TO THE FORESTPRESERVES AND JOBS IN CONSERVATION.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0RESTORATION PROGRAMS
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