Civic Intelligence

Friends of the Virgin Islands

EIN 66-0463113 • 501(c)3 • St John, VI

View Organization Page

Profile

The friends of virgin islands national park advances the protection and preservation of the natural and cultural resources of virgin islands national park and promotes the responsible enjoyment of this unique national treasure while educating and inspiring adults and children to be stewards of the environment.

PO Box 811St John, VI 00831

www.friendsvinp.org

Siviq Scores

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

Liabilities / Assets

25th percentile

0.02x

Higher debt load relative to assets than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.05x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$182,393

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets25th percentile

Assets

Up

$6,068,646

Up $726,416 (+14%) from 2023

Liabilities

Down

$110,193

Down $7,609 (-6.5%) from 2023

Net Assets

Up

$5,958,453

Up $734,025 (+14%) from 2023

Operations
Liabilities / Revenue28th percentileNet Margin66th percentile

Revenue

Up

$2,242,034

Up $320,958 (+17%) from 2023

Expenses

Down

$1,948,593

Down $113,647 (-5.5%) from 2023

Net Income

Up

$293,441

Up $434,605 (+308%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,844,465Liabilities 2011: $11,871Net Assets 2011: $1,832,5942011Assets 2012: $2,030,240Liabilities 2012: $15,011Net Assets 2012: $2,015,2292012Assets 2013: $2,273,952Liabilities 2013: $11,232Net Assets 2013: $2,262,7202013Assets 2014: $2,541,212Liabilities 2014: $12,383Net Assets 2014: $2,528,8292014Assets 2015: $2,412,441Liabilities 2015: $14,579Net Assets 2015: $2,397,8622015Assets 2016: $2,771,176Liabilities 2016: $16,688Net Assets 2016: $2,754,5082016Assets 2017: $4,573,165Liabilities 2017: $2,428Net Assets 2017: $4,570,7372017Assets 2018: $4,612,408Liabilities 2018: $4,235Net Assets 2018: $4,608,1732018Assets 2019: $4,288,019Liabilities 2019: $7,919Net Assets 2019: $4,280,1002019Assets 2020: $4,559,972Liabilities 2020: $155,774Net Assets 2020: $4,404,1982020Assets 2021: $5,536,762Liabilities 2021: $202,677Net Assets 2021: $5,334,0852021Assets 2022: $5,223,333Liabilities 2022: $80,171Net Assets 2022: $5,143,1622022Assets 2023: $5,342,230Liabilities 2023: $117,802Net Assets 2023: $5,224,4282023Assets 2024: $6,068,646Liabilities 2024: $110,193Net Assets 2024: $5,958,4532024

Highlighted filing

2024

Assets$6,068,646
Liabilities$110,193
Net Assets$5,958,453
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $824,350Expenses 2011: $835,005Net Income 2011: -$10,6552011Revenue 2012: $927,500Expenses 2012: $942,196Net Income 2012: -$14,6962012Revenue 2013: $1,123,036Expenses 2013: $1,014,516Net Income 2013: $108,5202013Revenue 2014: $1,399,214Expenses 2014: $854,837Net Income 2014: $544,3772014Revenue 2015: $1,107,506Expenses 2015: $1,044,780Net Income 2015: $62,7262015Revenue 2016: $1,502,050Expenses 2016: $1,319,383Net Income 2016: $182,6672016Revenue 2017: $2,701,016Expenses 2017: $1,047,912Net Income 2017: $1,653,1042017Revenue 2018: $1,245,558Expenses 2018: $1,148,069Net Income 2018: $97,4892018Revenue 2019: $993,631Expenses 2019: $1,263,910Net Income 2019: -$270,2792019Revenue 2020: $1,343,148Expenses 2020: $1,154,023Net Income 2020: $189,1252020Revenue 2021: $1,831,236Expenses 2021: $1,070,474Net Income 2021: $760,7622021Revenue 2022: $1,795,739Expenses 2022: $1,435,495Net Income 2022: $360,2442022Revenue 2023: $1,921,076Expenses 2023: $2,062,240Net Income 2023: -$141,1642023Revenue 2024: $2,242,034Expenses 2024: $1,948,593Net Income 2024: $293,4412024

Highlighted filing

2024

Revenue$2,242,034
Expenses$1,948,593
Net Income$293,441
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$6,068,646
Liabilities
$110,193
Net assets
$5,958,453
Revenue
$2,242,034
Expenses
$1,948,593
Net income
$293,441
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.07$0.11$5.96$2.24$1.95$0.29
2023Detailed filing. Detailed filing data is available for this year.$5.34$0.12$5.22$1.92$2.06$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.22$0.08$5.14$1.80$1.44$0.36
2021Detailed filing. Detailed filing data is available for this year.$5.54$0.20$5.33$1.83$1.07$0.76
2020Detailed filing. Detailed filing data is available for this year.$4.56$0.16$4.40$1.34$1.15$0.19
2019Detailed filing. Detailed filing data is available for this year.$4.29$0.01$4.28$0.99$1.26$0.27
2018Detailed filing. Detailed filing data is available for this year.$4.61$0.00$4.61$1.25$1.15$0.10
2017Detailed filing. Detailed filing data is available for this year.$4.57$0.00$4.57$2.70$1.05$1.65
2016Summary only. Only limited summary data is available for this year.$2.77$0.02$2.75$1.50$1.32$0.18
2015Summary only. Only limited summary data is available for this year.$2.41$0.01$2.40$1.11$1.04$0.06
2014Summary only. Only limited summary data is available for this year.$2.54$0.01$2.53$1.40$0.85$0.54
2013Summary only. Only limited summary data is available for this year.$2.27$0.01$2.26$1.12$1.01$0.11
2012Summary only. Only limited summary data is available for this year.$2.03$0.02$2.02$0.93$0.94$0.01
2011Summary only. Only limited summary data is available for this year.$1.84$0.01$1.83$0.82$0.84$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 10, 2025
Return Version
2023v6.0
Gross Receipts
$3,690,197
Mission and Program Overview

Mission

The friends of virgin islands national park advances the protection and preservation of the natural and cultural resources of virgin islands national park and promotes the responsible enjoyment of this unique national treasure while educating and inspiring adults and children to be stewards of the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,932,589$3,521,606▲ $589,017
Land, Buildings, and Equipment, Net$1,424,690$1,475,285▲ $50,595
Savings and Temporary Cash Investments$268,421$709,791▲ $441,370
Inventories for Sale or Use$115,468$144,030▲ $28,562
Cash and Non-Interest-Bearing Accounts$471,279$88,880▼ $382,399
Pledges and Grants Receivable$47,457$70,000▲ $22,543
Prepaid Expenses and Deferred Charges$12,262$18,796▲ $6,534
Total Assets$5,342,230$6,068,646▲ $726,416
Other Assets Total$70,064$40,258▼ $29,806
Liabilities
Other Liabilities$93,997$87,452▼ $6,545
Accounts Payable and Accrued Expenses$23,805$22,741▼ $1,064
Total Liabilities$117,802$110,193▼ $7,609
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,156,612$3,564,351▲ $407,739
Net Assets With Donor Restrictions$2,067,816$2,394,102▲ $326,286
Total Net Assets Fund Balance$5,224,428$5,958,453▲ $734,025
Total Liabilities and Net Assets / Fund Balance$5,342,230$6,068,646▲ $726,416

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,424,690-$1,424,690
Equipment$50,595$55,575$106,170

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$3,147,097$175,078▲ $642,908-$3,907,988
2022$3,292,928$14,894▲ $371,997$495,709$3,147,097
2021$3,603,573$200,000▼ $433,071-$3,292,928
2020$2,355,953$939,683▲ $340,799-$3,603,573
2019$2,474,554-▲ $129,815-$2,355,953
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tonia L LovejoyExecutive DiFT$160,365$22,028$182,393
Tonia L LovejoyExecutive Director-$160,365$22,028$182,393

Board Members and Trustees

NameTitle
Lila UzzellChair Ypb
Audrey PennChairman
Rafe BoulonVice Chairma
David DigiacomoDirector
John FullerDirector
Miles StairDirector
Paul JobsisDirector
Shikima Jones-sprauveDirector
Tammy DonnellyDirector
Curtis PennSecretary
Lani ClarkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,848,849
Program Service Revenue
$193,130
Investment Income
$203,778
Other Revenue
$-3,723
All Other Contributions
$1,004,048
Change in Net Assets
$293,441

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,204,939
Revenue Not Reported on Financial Statements
$37,095
Revenue Not Reported on Form 990
$667,560
Total Revenue per Audited Statements
$2,872,499
Total Revenue per Form 990
$2,242,034
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$884,601
Salaries, Compensation, and Employee Benefits$868,309
Grants and Similar Amounts Paid$195,683
Total Fundraising Expense$172,340
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$537,314$112,591$82,866$732,771
Grants to Domestic Orgs$138,081--$138,081
Grants to Domestic Individuals$57,602--$57,602
Payroll Taxes$37,078$11,969$6,034$55,081
Other Employee Benefits$30,920$6,507$12,224$49,651
Fees for Services Accounting-$49,590-$49,590
Occupancy-$45,283-$45,283
Travel$36,326$3,632$1,795$41,753
All Other Expenses$5,961$24,853$6,686$37,500
Fees for Service Investment Mgmnt Fees-$37,095-$37,095
Other Expenses$25,565$1,699$4,897$32,161
Pension Plan Contributions$20,059$7,546$3,201$30,806
Office Expenses$2,525$13,626$480$16,631
Insurance-$13,085-$13,085
Depreciation Depletion$12,400--$12,400
Advertising$2,556-$100$2,656
Total Functional Expenses$1,398,356$377,897$172,340$1,948,593

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,138,474
Total Expenses per Form 990$1,948,593
Expenses per Audited Statements$1,911,498
Expenses Not Reported on Form 990$226,976
Expenses Not Reported on Financial Statements$37,095
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Park ServiceWashington, DCGovSeasonal Rangers$68,988
Virgin Islands National ParkSt John, VIGovSeasonal Rangers$50,000
The Core Foundation IncSt John, VI501c3Coral$15,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$54,297
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$205,389-$53,298-
Auction-villas$120,751-$999-
Total Events$326,140-$54,297$-54,297
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$49,347
Operating Lease Liability$38,105
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“Curtis penn audrey penn secretary director cousins”

Form 990, Page 6, Part VI, Line 6

“The organization is comprised of members.”

Form 990, Page 6, Part VI, Line 7A

“Members are not elected, they become members with the payment of annual membership dues.”

Form 990, Page 6, Part VI, Line 7B

“Members have the right to vote at any regular or special meeting of the organization. Members elect the board of directors to three-year terms. Officers of the board are elected by sitting board members.”

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

“The president and treasurer review the tax return before it is filed.”

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

“The board chairman consults with the board members concerning compensation of the president.”

Form 990, Page 6, Part VI, Line 18

“Information is available on the guidestar website and upon request.”

Form 990, Page 6, Part VI, Line 19

“Information is made available at the guidestar website and upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of the Virgin Islands
EIN
66-0463113
Phone
3407794940
Address
PO BOX 811, ST JOHN, VI 00831

Signing Officer

Name
Audrey Penn
Title
Chairman
Phone
3407794940
Signed
2025-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Audrey Penn
Formed
1988
Legal Domicile
Vi
Voting Board Members
10
Independent Board Members
10
Employees
32
Volunteers
580

Preparer

Firm
Stapleton Johnson & Mcdowell Pa
Address
915 MEADOWLAWN DRIVE NORTH, SAINT PETERSBURG, FL 33702
Preparer
Michael Mcdowell
Phone
7273811699
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The friends of virgin islands national park advances the protection and preservation of the natural and cultural resources of virgin islands national park and promotes the responsible enjoyment of this unique national treasure while educating and inspiring adults and children to be stewards of the environment.”

Form 990, Page 2, Part III, Line 4D

“Scientific research the organization funds and implements scientific research projects to benefit the understanding and vitality of the park natural resources. Recovery programs the organization funds and implements projects and activities that repair, replace and restore park resources damaged during storms.”

Form 990, Part XI, Line 9

“Event expenses 54,297 gift shop expenses 168,258 event expenses -54,297 gift shop expenses -168,258”

Financial Statement Notes

Schedule D, Page 1, Part II, Line 9

“The organization holds undeveloped land located within the u.s. Virgin islands national park boundry. The property is reported as non-depreciable land at original cost in the financial statements and this tax return. The property is restricted by conservation easements, thereby limiting the market value of the land.”

Schedule D, Page 2, Part V, Line 4

“Board designated or quasi endowment funds these funds are intended to support the organization's mission. Term endowment funds these funds are restricted by donors to provide funding to provide regular funding for st. John youth education, paid internships or scholarships and to provide support for the organization's mission, as approved by the donors.”

Schedule D, Page 4, Part XI, Line 2D

“Event expenses 54,297 gift shop expenses 168,258”

Schedule D, Page 4, Part XII, Line 2D

“Event expenses 54,297 gift shop expenses 168,258”

Raw XML AppendixShowing 400 of 637 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/PersonNm11TONIA L LOVEJOY
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IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/MissionDesc0THE FRIENDS OF VIRGIN ISLANDS NATIONAL PARK ADVANCES THE PROTECTION AND PRESERVATION OF THE NATURAL AND CULTURAL RESOURCES OF VIRGIN ISLANDS NATIONAL PARK AND PROMOTES THE RESPONSIBLE ENJOYMENT OF THIS UNIQUE NATIONAL TREASURE WHILE EDUCATING AND INSPIRING ADULTS AND CHILDREN TO BE STEWARDS OF THE ENVIRONMENT.
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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATION PROJECTS THE ORGANIZATION FUNDS AND IMPLEMENTS PROJECTS AND ACTIVITIES THAT FURTHER THE GREATER ENVIRONMENTAL AWARENESS AND STEWARDSHIP OF THE RESOURCES OF VIRGIN ISLANDS NATIONAL PARK SUCH AS FIELD TRIPS FOR CHILDREN AND ADULTS, SUMMER CAMPS FOR CHILDREN, GRANTS AND SCHOLARSHIPS FOR TEACHERS AND STUDENTS AND ENVIRONMENTAL AWARENESS ACTIVITIES FOR CHILDREN AND ADULTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0RESOURCE PROTECTION THE ORGANIZATION FUNDS AND IMPLEMENTS PROJECTS AND EDUCATIONAL ACTIVITIES THAT FURTHER THE PROTECTION OF PARK NATURAL RESOURCES INCLUDING CORAL REEFS, BEACHES, WILD LIFE, VEGETATION, MAINTENANCE OF HIKING TRAILS AND CONTROL OF LIONFISH.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0SCIENTIFIC RESEARCH THE ORGANIZATION FUNDS AND IMPLEMENTS SCIENTIFIC RESEARCH PROJECTS TO BENEFIT THE UNDERSTANDING AND VITALITY OF THE PARK NATURAL RESOURCES. RECOVERY PROGRAMS THE ORGANIZATION FUNDS AND IMPLEMENTS PROJECTS AND ACTIVITIES THAT REPAIR, REPLACE AND RESTORE PARK RESOURCES DAMAGED DURING STORMS.
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