Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 45-4288238 • 501(c)3 • Pine Mountain, GA
Profile
Friends of 40 serves as the custodian of assets associated with the Boy Scouts of America Troop 40 and as the chartering organization for youth programs in the Pine Mountain area.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
97th percentile
Higher net margin than 97% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
64th percentile
Faster asset growth than 64% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Assets
Up$286,634
Up $17,691 (+6.6%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$286,634
Up $17,691 (+6.6%) from 2023
Revenue
Down$19,317
Down $92,164 (-83%) from 2023
Expenses
Down$1,626
Down $2,033 (-56%) from 2023
Net Income
Down$17,691
Down $90,131 (-84%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Friends of 40 serves as the custodian of assets associated with the Boy Scouts of America Troop 40 and as the chartering organization for youth programs in the Pine Mountain area.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $268,943 | $286,634 | ▲ $17,691 |
| Investments Other Securities | $252,685 | $265,169 | ▲ $12,484 |
| Savings and Temporary Cash Investments | $8,058 | $13,384 | ▲ $5,326 |
| Land, Buildings, and Equipment, Net | $8,199 | $8,081 | ▼ $118 |
| Cash and Non-Interest-Bearing Accounts | $1 | - | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $268,943 | $286,634 | ▲ $17,691 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $268,943 | $286,634 | ▲ $17,691 |
| Total Liabilities and Net Assets / Fund Balance | $268,943 | $286,634 | ▲ $17,691 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $6,750 | $6,750 |
| Land | $5,000 | - | $5,000 |
| Buildings | $3,081 | $1,519 | $4,600 |
| Other Securities | $265,169 | - | - |
| Name | Title |
|---|---|
| Chad Kimbrough | Director |
| David Childers | Director |
| John Willis | Director |
| Milton Smith | CEO |
| Derek Kennedy | CFO/Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,626 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Insurance | $964 | - | - | $964 |
| Depreciation Depletion | $118 | - | - | $118 |
| Other Expenses | $519 | $25 | - | $25 |
| Total Functional Expenses | $1,601 | $25 | $0 | $1,626 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization typically has minimal activity during the year, requiring minimal meetings. Major actions that are taken by the organization are documented via a resolution.”
“The organization typically has minimal activity during the year, requiring minimal meetings. Major actions that are taken by the organization are documented via a resolution.”
“The CEO reviews the tax return prior to filing.”
“The organziation's documents are available for review upon request.”
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/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Friends of 40 serves as the custodian of assets associated with the Boy Scouts of America Troop 40 and as the chartering organization for youth programs in the Pine Mountain area. |
| IRS990/AllOtherContributionsAmt | 0 | 6655 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Derek Kennedy |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7066634406 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 205 N Cherry Ave |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Pine Mountain |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 31822 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
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| IRS990/CYOtherExpensesAmt | 0 | 1626 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 17691 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1626 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 19317 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
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| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 118 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 118 |
| IRS990/Desc | 0 | Friends of 40 serves as the custodian of assets associated with the Boy Scouts of America Troop 40 and as the chartering organization for youth programs in the Pine Mountain area. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
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| IRS990/ExpenseAmt | 0 | 1601 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
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| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | David Childers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Milton Smith |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Derek Kennedy |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CFO/Secretary |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2011 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 19317 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 964 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 964 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12662 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12662 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 252685 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 265169 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8269 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8199 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 8081 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 16350 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 0 |
| IRS990/MissionDesc | 0 | Friends of 40 serves as the custodian of assets associated with the Boy Scouts of America Troop 40 and as the chartering organization for youth programs in the Pine Mountain area. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 268943 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 286634 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Bus tag |
| IRS990/OtherExpensesGrp/Desc | 1 | Safe deposit box |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 25 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 519 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 519 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 25 |
| IRS990/PartialLiquidationInd | 0 | 0 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Milton Smith |
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| IRS990/PYOtherExpensesAmt | 0 | 3659 |
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| IRS990/PYTotalRevenueAmt | 0 | 111481 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 17691 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 13384 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
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| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3378 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 18148 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 12662 |
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| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 12759 |
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| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 500 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 500 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 1500 |
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| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.85560 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 18148 |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3378 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 133 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 18148 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 19317 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 8047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 3878 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 633 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 532 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 32407 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 3081 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1519 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4600 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 6750 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 6750 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 5000 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 5000 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 265169 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | CD |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8081 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 265169 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The organization typically has minimal activity during the year, requiring minimal meetings. Major actions that are taken by the organization are documented via a resolution. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The organization typically has minimal activity during the year, requiring minimal meetings. Major actions that are taken by the organization are documented via a resolution. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The CEO reviews the tax return prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The organziation's documents are available for review upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
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| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 286634 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 268943 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 286634 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 6655 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 25 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1601 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1626 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 268943 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 286634 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1601 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 12662 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 19317 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 268943 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 286634 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4548 GA HWY 354 |
| IRS990/USAddress/CityNm | 0 | Pine Mountain |
| IRS990/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/USAddress/ZIPCd | 0 | 31822 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MILTON SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7066634406 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Friends of 40 Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 454288238 |
| ReturnHeader/Filer/PhoneNum | 0 | 7066634406 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 737 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Pine Mountain |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 31822 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 582283283 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Dougherty McKinnon & Luby LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2521 Brookstone Centre Pkwy |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Columbus |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | GA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 31904 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7064949630 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Jennifer L Jones |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T09:20:41-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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