Civic Intelligence

Friends of Pal

EIN 47-1921822 • 501(c)3 • Willoughby Hills, OH

2769 Rockefeller RdWilloughby Hills, OH 44092

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

1st percentile

-13025%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$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

Assets

Down

$48,320

Down $2,876 (-5.6%) from 2016

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$48,320

No earlier filing loaded for comparison.

Revenue

Down

$8

Down $50,338 (-100%) from 2016

Expenses

Down

$1,050

Down $54 (-4.9%) from 2016

Net Income

Down

-$1,042

Down $50,284 (-102%) from 2016

Trend Graphs

Balance Sheet Trend

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

$60K$40K$20K$0Assets 2016: $51,196Liabilities 2016: $02016Assets 2024: $48,320Net Assets 2024: $48,3202024

Highlighted filing

2024

Assets$48,320
Liabilities-
Net Assets$48,320

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2016: $50,346Expenses 2016: $1,104Net Income 2016: $49,2422016Revenue 2024: $8Expenses 2024: $1,050Net Income 2024: -$1,0422024

Highlighted filing

2024

Revenue$8
Expenses$1,050
Net Income-$1,042

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$8
Mission and Program Overview

Mission

SEE SCHEDULE O

Program Services

DescriptionGrantsExpenses
NONE$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEROME BAKERDirector/President-$0--
TIMOTHY W MOSLEYDirector/Treasurer-$0--
GEORGE COULTERDirector/Secretary-$0--
Filing and Contact Details

Filer

Filer Name
Friends of Pal
EIN
47-1921822
Phone
2162564709
Address
2769 ROCKEFELLER RD, WILLOUGHBY HILLS, OH 44092

Signing Officer

Name
Timothy W Mosley
Title
Director/treasurer
Phone
2162564709
Signed
2025-11-14

Preparer

Firm
Jones Financial Group
Address
25000 Euclid Ave, Euclid, OH 44117
Preparer
Fred Jones
Phone
2167594701
Supplemental Narrative

Additional Explanations

Other

Form 990-ez part iii organizations primary exempt purpose: the general nature and purpose of friends is to promote, advance, and sponsor recreational an amateur sports and activities for children and youth in and round cuyahoga county, ohio to promote social welfare, lessen neighborhood tensions, combat community deterioration and juvenile delinquency by conducting and supporting recreational, athletic, and leadership programming for children and youth in and around cuyahoga county, ohio, to engage in any othe lawful activity that is in furtherance of charitable and educational purposes within the meaning of section 501(c)(3) of the code

Pt V, Line 34

Friends of pal, an ohio nonprofit corporation, amended articles third, fourth and fifth of their articles of incorporation to specify the purpose for which the corporation is formed as followed: article third, the friends of pal (the corporation) is organized and shall be operated exclusively fro charitable and educational purposes, within the meaning of section 501(c)(3) of the internal revenue code, or the corresponding section of any future federal tax code. Subject to the foregoing limitations, these purposes are: a) promote, advance, and sponsor recreational and amatuer sports and activities for children and youth in and around cuyahoga county, ohio. B) to promote social welfare, lessen neighborhood tensions, and combat community deterioration and juvenile delinqency by conducting and supporting recreational, athletic, and leadership programming for children and youth in and around cuyahoga county, ohio. C) to engage in any other lawful activity that is in furtherance of charitable and educational purposes with the meaning of section 501(c)(3). Article fourth, no part of the earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in article third thereof. No substantial part of the activities of the corporation shall be carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in any political campaign on behalf of or opposition to any candidate for public office. Article fifth, upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the internal revenue code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Any such assets not so disposed of shall be disposed of by a court of competent jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said court shall determine, which are organized and operated exclusively for such purposes.

Form 990EZ, Part I, Line 10

Support the east tech high school football program. Help provide essential after-school supplies, including practice uniforms and lunches during the extended summer practice season; health, sports and mentoring; east tech high school: 2439 e 55th street, cleveland, oh, 44104; no relationship, 1000.

Form 990EZ, Part I, Line 16

Ohio annual report fee 50.

Raw XML Appendix164 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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IRS990EZ/OperateHospitalInd0false
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IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
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IRS990EZ/WebsiteAddressTxt0N/A
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990-EZ PART III ORGANIZATIONS PRIMARY EXEMPT PURPOSE: THE GENERAL NATURE AND PURPOSE OF FRIENDS IS TO PROMOTE, ADVANCE, AND SPONSOR RECREATIONAL AN AMATEUR SPORTS AND ACTIVITIES FOR CHILDREN AND YOUTH IN AND ROUND CUYAHOGA COUNTY, OHIO TO PROMOTE SOCIAL WELFARE, LESSEN NEIGHBORHOOD TENSIONS, COMBAT COMMUNITY DETERIORATION AND JUVENILE DELINQUENCY BY CONDUCTING AND SUPPORTING RECREATIONAL, ATHLETIC, AND LEADERSHIP PROGRAMMING FOR CHILDREN AND YOUTH IN AND AROUND CUYAHOGA COUNTY, OHIO, TO ENGAGE IN ANY OTHE LAWFUL ACTIVITY THAT IS IN FURTHERANCE OF CHARITABLE AND EDUCATIONAL PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE CODE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRIENDS OF PAL, AN OHIO NONPROFIT CORPORATION, AMENDED ARTICLES THIRD, FOURTH AND FIFTH OF THEIR ARTICLES OF INCORPORATION TO SPECIFY THE PURPOSE FOR WHICH THE CORPORATION IS FORMED AS FOLLOWED: ARTICLE THIRD, THE FRIENDS OF PAL (THE CORPORATION) IS ORGANIZED AND SHALL BE OPERATED EXCLUSIVELY FRO CHARITABLE AND EDUCATIONAL PURPOSES, WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR THE CORRESPONDING SECTION OF ANY FUTURE FEDERAL TAX CODE. SUBJECT TO THE FOREGOING LIMITATIONS, THESE PURPOSES ARE: A) PROMOTE, ADVANCE, AND SPONSOR RECREATIONAL AND AMATUER SPORTS AND ACTIVITIES FOR CHILDREN AND YOUTH IN AND AROUND CUYAHOGA COUNTY, OHIO. B) TO PROMOTE SOCIAL WELFARE, LESSEN NEIGHBORHOOD TENSIONS, AND COMBAT COMMUNITY DETERIORATION AND JUVENILE DELINQENCY BY CONDUCTING AND SUPPORTING RECREATIONAL, ATHLETIC, AND LEADERSHIP PROGRAMMING FOR CHILDREN AND YOUTH IN AND AROUND CUYAHOGA COUNTY, OHIO. C) TO ENGAGE IN ANY OTHER LAWFUL ACTIVITY THAT IS IN FURTHERANCE OF CHARITABLE AND EDUCATIONAL PURPOSES WITH THE MEANING OF SECTION 501(C)(3). ARTICLE FOURTH, NO PART OF THE EARNINGS OF THE CORPORATION SHALL INURE TO THE BENEFIT OF, OR BE DISTRIBUTABLE TO ITS MEMBERS, TRUSTEES, OFFICERS, OR OTHER PRIVATE PERSONS, EXCEPT THAT THE CORPORATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY REASONABLE COMPENSATION FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES SET FORTH IN ARTICLE THIRD THEREOF. NO SUBSTANTIAL PART OF THE ACTIVITIES OF THE CORPORATION SHALL BE CARRYING ON OF PROPAGANDA, OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, AND THE CORPORATION SHALL NOT PARTICIPATE IN, OR INTERVENE IN ANY POLITICAL CAMPAIGN ON BEHALF OF OR OPPOSITION TO ANY CANDIDATE FOR PUBLIC OFFICE. ARTICLE FIFTH, UPON THE DISSOLUTION OF THE CORPORATION, ASSETS SHALL BE DISTRIBUTED FOR ONE OR MORE EXEMPT PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, OR SHALL BE DISTRIBUTED TO THE FEDERAL GOVERNMENT, OR TO A STATE OR LOCAL GOVERNMENT, FOR A PUBLIC PURPOSE. ANY SUCH ASSETS NOT SO DISPOSED OF SHALL BE DISPOSED OF BY A COURT OF COMPETENT JURISDICTION OF THE COUNTY IN WHICH THE PRINCIPAL OFFICE OF THE CORPORATION IS THEN LOCATED, EXCLUSIVELY FOR SUCH PURPOSES OR TO SUCH ORGANIZATION OR ORGANIZATIONS, AS SAID COURT SHALL DETERMINE, WHICH ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR SUCH PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUPPORT THE EAST TECH HIGH SCHOOL FOOTBALL PROGRAM. HELP PROVIDE ESSENTIAL AFTER-SCHOOL SUPPLIES, INCLUDING PRACTICE UNIFORMS AND LUNCHES DURING THE EXTENDED SUMMER PRACTICE SEASON; HEALTH, SPORTS AND MENTORING; EAST TECH HIGH SCHOOL: 2439 E 55TH STREET, CLEVELAND, OH, 44104; NO RELATIONSHIP, 1000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OHIO ANNUAL REPORT FEE 50.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt V, Line 34
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0TIMOTHY W MOSLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02162564709
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF PAL
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0471921822
ReturnHeader/Filer/PhoneNum02162564709
ReturnHeader/Filer/USAddress/AddressLine1Txt02769 ROCKEFELLER RD
ReturnHeader/Filer/USAddress/CityNm0WILLOUGHBY HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044092
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061813102
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES FINANCIAL GROUP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt025000 Euclid Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Euclid
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044117
ReturnHeader/PreparerPersonGrp/PhoneNum02167594701
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Fred Jones
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-17T11:17:01-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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