Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 47-1921822 • 501(c)3 • Willoughby Hills, OH
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
1st percentile
Higher net margin than 1% 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
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
SEE SCHEDULE O
| Description | Grants | Expenses |
|---|---|---|
| NONE | $0 | $0 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEROME BAKER | Director/President | - | $0 | - | - |
| TIMOTHY W MOSLEY | Director/Treasurer | - | $0 | - | - |
| GEORGE COULTER | Director/Secretary | - | $0 | - | - |
“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”
“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.”
“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.”
“Ohio annual report fee 50.”
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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | WICKLIFFE |
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| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1000 |
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| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
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| IRS990EZ/MembershipDuesAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEROME BAKER |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEORGE COULTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR/PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | DIRECTOR/TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR/SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 50 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SEE SCHEDULE O |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | NONE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 1050 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 8 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 150 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 150 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 5 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 14 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 37 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 8 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 5 |
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| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 14 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 37 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.19790 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.16200 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.80210 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 150 |
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| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 150 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 187 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OHIO ANNUAL REPORT FEE 50. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt V, Line 34 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990EZ, Part I, Line 16 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIMOTHY W MOSLEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | DIRECTOR/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2162564709 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF PAL |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 471921822 |
| ReturnHeader/Filer/PhoneNum | 0 | 2162564709 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2769 ROCKEFELLER RD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WILLOUGHBY HILLS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44092 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 061813102 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | JONES FINANCIAL GROUP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 25000 Euclid Ave |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Euclid |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44117 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2167594701 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Fred Jones |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T11:17:01-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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