Civic Intelligence

Gpf Foundation

990 • Fiscal year 2024 • EIN 82-4836672

Jan 01, 2024 to Dec 31, 2024 • Filed on May 05, 2025

1492 Minthaven RoadLake Forest, IL 60045

(847) 436-5484

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

60th percentile

0.00x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

60th percentile

0.00x

Higher debt load relative to revenue than 60% of similar nonprofits.

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

Net Margin

26th percentile

-10%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

29th percentile

-13%

Faster asset growth than 29% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

27%

Faster revenue growth than 73% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$88,625

Down $13,568 (-13%) from 2023

Net Assets

Down

$88,414

Down $13,779 (-13%) from 2023

Liabilities

Up

$211

Up $211 from 2023

Revenue

Up

$132,899

Up $28,366 (+27%) from 2023

Expenses

Down

$146,678

Down $81,256 (-36%) from 2023

Net Income

Up

-$13,779

Up $109,622 (+89%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2018: $145,882Liabilities 2018: $02018Assets 2019: $271,121Liabilities 2019: $0Net Assets 2019: $271,1212019Assets 2020: $317,587Liabilities 2020: $0Net Assets 2020: $317,5872020Assets 2021: $251,838Net Assets 2021: $251,8382021Assets 2022: $225,594Liabilities 2022: $0Net Assets 2022: $225,5942022Assets 2023: $102,193Liabilities 2023: $0Net Assets 2023: $102,1932023Assets 2024: $88,625Liabilities 2024: $211Net Assets 2024: $88,4142024

Highlighted filing

2024

Assets$88,625
Liabilities$211
Net Assets$88,414

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2018: $155,951Expenses 2018: $10,069Net Income 2018: $145,8822018Revenue 2019: $178,934Expenses 2019: $53,695Net Income 2019: $125,2392019Revenue 2020: $183,667Expenses 2020: $139,738Net Income 2020: $43,9292020Revenue 2021: $120,387Expenses 2021: $186,113Net Income 2021: -$65,7262021Revenue 2022: $166,887Expenses 2022: $193,131Net Income 2022: -$26,2442022Revenue 2023: $104,533Expenses 2023: $227,934Net Income 2023: -$123,4012023Revenue 2024: $132,899Expenses 2024: $146,678Net Income 2024: -$13,7792024

Highlighted filing

2024

Revenue$132,899
Expenses$146,678
Net Income-$13,779
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 5, 2025
Return Version
2024v5.1
Gross Receipts
$186,646
Mission and Program Overview

Mission

Gpf foundation(the "foundation")is organized and operated exclusively for charitable purposes within the meaning of section 501(c)(3), of the internal revenue code. Specifically the distributing of contributions, gifts grants, bequests, devises and inheritances, to charitable, philanthropic, educational and religious activites without segregation or discrimination as to race, creed or religion of it beneficiaries; and to make its grants and funds either directly to or for said purposes, or to existing institutions engaged in like or similar activites or programs. Further specifically the foundation is organized to provide benefits toward causes that will support education, appropriate treatment and overall awareness of the dangers relating to recreational drug use.

The gpf foundation is committed to saving lives by supporting education, appropriate treatment and overall awareness of the dangers related to recreational drug use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$26,964$48,733▲ $21,769
Investments in Publicly Traded Securities$75,123$39,575▼ $35,548
Land, Buildings, and Equipment, Net$106$317▲ $211
Total Assets$102,193$88,625▼ $13,568
Liabilities
Accounts Payable and Accrued Expenses-$211-
Total Liabilities$0$211▲ $211
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$74,828$47,893▼ $26,935
Net Assets With Donor Restrictions$27,365$40,521▲ $13,156
Total Net Assets Fund Balance$102,193$88,414▼ $13,779
Total Liabilities and Net Assets / Fund Balance$102,193$88,625▼ $13,568

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$317$1,515$1,832
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ross FriedmanPresident
Josh LernerVice-president
Dr Douglas AdlerDirector
Dr Michael CaplanDirector
Janna BerkDirector
Karen PerlmanDirector
Kevin FriedmanDirector
Kevin GazleyDirector
Lauren FriedmanDirector
Lexie KesslerDirector
Lise EliotDirector
Marshall BallDirector
Mike NerheimDirector
Molly BallDirector
Phillip MyersDirector
Randie BrunoDirector
Paula ShopiroSecretary
Nancy FriedmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$128,567
Program Service Revenue
$0
Investment Income
$1,952
Other Revenue
$2,380
All Other Contributions
$61,975
Change in Net Assets
$-13,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$146,678
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$105,037$18,113-$123,150
Insurance$1,950$487-$2,437
Office Expenses$1,554$388-$1,942
Other Expenses$1,414$353-$1,767
Advertising-$1,406-$1,406
Conferences and Meetings-$1,286-$1,286
Fees for Services Accounting-$915-$915
Information Technology$664$166-$830
Fees for Services Legal-$773-$773
Total Functional Expenses$122,791$23,887$0$146,678
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,127
Fundraising Direct Expenses$53,747
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ncc Annual Events$122,719$56,127$53,747$2,380
Total Events$122,719$56,127$53,747$2,380
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
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 A, Line 2

Ross friedman and nancy friedman are husband and wife. Molly ball is ross and nancy friedman's daughter. Molly ball and marshall ball are husband and wife. Kevin friedman is ross and nancy friedman's son. Kevin friedman and lauren friedman are husband and wife.

Form 990, Part VI, Section B, Line 11B

Organization's process to review form 990 a copy of the 990 form is provided for information purposes to each board member before the final return is filed with the irs. The form 990 is reviewed and approved by the president and treasurer

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

The conflict of interest policy is reviewed annually and the board is requested to disclose any potential conflict of interest or a statement that there are no conflicts of interest.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Gpf Foundation
EIN
82-4836672
Phone
8474365484
Address
1492 MINTHAVEN ROAD, LAKE FOREST, IL 60045

Signing Officer

Name
Ross Friedman
Title
President
Phone
8474365484
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ross Friedman
Formed
2018
Legal Domicile
Il
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
16

Preparer

Firm
Cjbs LLC
Address
2100 SANDERS ROAD SUITE 200, NORTHBROOK, IL 60062
Preparer
Matt Bergman
Phone
8479452888
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Grantwriting: program service expenses 12,951. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,951. Development support: program service expenses 0. Management and general expenses 2,560. Fundraising expenses 0. Total expenses 2,560. Marketing communication: program service expenses 0. Management and general expenses 15,553. Fundraising expenses 0. Total expenses 15,553. Medical program: program service expenses 12,355. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,355. Presentation: program service expenses 2,406. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,406. Educational program: program service expenses 77,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 77,325.

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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt047893
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0388
IRS990/OfficeExpensesGrp/ProgramServicesAmt01554
IRS990/OfficeExpensesGrp/TotalAmt01942
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0EDUCATIONAL PROGRAM
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0353
IRS990/OtherExpensesGrp/ProgramServicesAmt012172
IRS990/OtherExpensesGrp/ProgramServicesAmt11414
IRS990/OtherExpensesGrp/TotalAmt012172
IRS990/OtherExpensesGrp/TotalAmt11767
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROSS FRIEDMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt038077
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04473
IRS990/PYOtherExpensesAmt0227934
IRS990/PYOtherRevenueAmt061983
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-123401
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0227934
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0104533
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-13779
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0184694
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0166209
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0225582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0194877
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0226093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0997455
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01952
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt04473
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0871
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0510
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01640
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09446
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.79890
IRS990ScheduleA/PublicSupportPY170Pct00.99170
IRS990ScheduleA/PublicSupportTotal170Amt0804458
IRS990ScheduleA/SubstantialContributorsTotAmt0192997
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0184694
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0166209
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0225582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0194877
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0226093
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0997455
IRS990ScheduleA/TotalSupportAmt01006901
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0317
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01515
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01832
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0317
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt066592
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt066592
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt053747
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0NCC ANNUAL EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0122719
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0122719
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt056127
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt056127
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02380
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt053747
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt053747
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROSS FRIEDMAN AND NANCY FRIEDMAN ARE HUSBAND AND WIFE. MOLLY BALL IS ROSS AND NANCY FRIEDMAN'S DAUGHTER. MOLLY BALL AND MARSHALL BALL ARE HUSBAND AND WIFE. KEVIN FRIEDMAN IS ROSS AND NANCY FRIEDMAN'S SON. KEVIN FRIEDMAN AND LAUREN FRIEDMAN ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION'S PROCESS TO REVIEW FORM 990 A COPY OF THE 990 FORM IS PROVIDED FOR INFORMATION PURPOSES TO EACH BOARD MEMBER BEFORE THE FINAL RETURN IS FILED WITH THE IRS. THE FORM 990 IS REVIEWED AND APPROVED BY THE PRESIDENT AND TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AND THE BOARD IS REQUESTED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST OR A STATEMENT THAT THERE ARE NO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GRANTWRITING: PROGRAM SERVICE EXPENSES 12,951. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,951. DEVELOPMENT SUPPORT: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,560. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,560. MARKETING COMMUNICATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 15,553. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,553. MEDICAL PROGRAM: PROGRAM SERVICE EXPENSES 12,355. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,355. PRESENTATION: PROGRAM SERVICE EXPENSES 2,406. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,406. EDUCATIONAL PROGRAM: PROGRAM SERVICE EXPENSES 77,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,325.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0102193
IRS990/TotalAssetsEOYAmt088625
IRS990/TotalAssetsGrp/BOYAmt0102193
IRS990/TotalAssetsGrp/EOYAmt088625
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0128567
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023887
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0122791
IRS990/TotalFunctionalExpensesGrp/TotalAmt0146678
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt0211
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0211
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0102193
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088414
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0122791
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt04332

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