Form 990, Part VI, Section A, Line 2
“Charles west and michael hubbard have a business relationship.”
EIN 93-3658972 • New Orleans, LA
Profile
Friends of firstline will operate exclusively for the benefit of, or to carry out the purpose of firstline schools, inc., the organization's supported organization. This will be accomplished by raising funds to be paid to, or for the use (continued on schedule o) of, or providing services or facilities for, firstline schools, inc.
Scores are not available for this record yet.
Assets
$6,643,374
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Net Assets
$6,643,374
No earlier filing loaded for comparison.
Revenue
$6,607,224
No earlier filing loaded for comparison.
Expenses
$2,395
No earlier filing loaded for comparison.
Net Income
$6,604,829
No earlier filing loaded for comparison.
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Friends of firstline will operate exclusively for the benefit of, or to carry out the purpose of firstline schools, inc., the organization's supported organization. This will be accomplished by raising funds to be paid to, or for the use (continued on schedule o) of, or providing services or facilities for, firstline schools, inc.
Supporting organization of firstline schools, inc.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | - | $6,269,130 | - |
| Cash and Non-Interest-Bearing Accounts | - | $253,132 | - |
| Savings and Temporary Cash Investments | - | $121,112 | - |
| Total Assets | $0 | $6,643,374 | ▲ $6,643,374 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | - | $6,643,374 | - |
| Net Assets With Donor Restrictions | - | $0 | - |
| Total Net Assets Fund Balance | $0 | $6,643,374 | ▲ $6,643,374 |
| Total Liabilities and Net Assets / Fund Balance | $0 | $6,643,374 | ▲ $6,643,374 |
| Name | Title |
|---|---|
| Charles West | Chair |
| Kellie Turner | Director |
| Michael Hubbard | Director |
| Carol Starr | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,395 |
| 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 |
|---|---|---|---|---|
| Fees for Service Investment Mgmnt Fees | - | $2,320 | - | $2,320 |
| Other Expenses | - | $75 | - | $75 |
| Total Functional Expenses | $0 | $2,395 | $0 | $2,395 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Charles west and michael hubbard have a business relationship.”
“The 990 is reviewed by the full board for approval prior to filing.”
“During the initial year of the organization, a conflict of interest policy was not in place. The organization is currently in the process of developing a conflict of interest policy that will be approved during the next fiscal year.”
“Governing documents are made available upon request.”
“The organization does not have a separate committee that oversees its consolidated audit report. The organization is included in the consoldated audit report of firstline schools, inc. , its supported organization . The selection of an independent auditor and oversight of the audit is undertaken by the finance committee of firstline schools.”
“Firstline is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Therefore, no provision for income taxes is made in the accompanying consolidated financial statements. Firstline files as a tax-exempt organization. Accounting principles generally accepted in the united states of america provide accounting and disclosure guidance about positions taken by an entity in its tax returns that might be uncertain. Firstline believes that it has appropriate support for any tax positions taken, and management has determined that there are no uncertain tax positions that are material to the consolidated financial statements. Penalties and interest assessed by income taxing authorities, if any, are included in income tax expense. Firstline applies a "more-likely-than-not" recognition threshold for all tax uncertainties. This approach only allows the recognition of those tax benefits that have a greater than 50% likelihood of being sustained upon examination by the taxing authorities. Firstline has reviewed its tax positions and determined there were no oustanding or retroactive tax positions with less than a 50% likelihood of being sustained upon examination by the taxing authorities.”
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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| IRS990/Desc | 0 | FRIENDS OF FIRSTLINE WILL OPERATE EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSE OF FIRSTLINE SCHOOLS, INC. THIS WILL BE ACCOMPLISHED BY RAISING FUNDS TO BE PAID TO, OR FOR THE USE OF, OR PROVIDING SERVICES OR FACILITIES FOR, FIRSTLINE SCHOOLS, INC. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CAROL STARR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MICHAEL HUBBARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KELLIE TURNER |
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| IRS990/FormationYr | 0 | 2023 |
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| IRS990/MissionDesc | 0 | FRIENDS OF FIRSTLINE WILL OPERATE EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSE OF FIRSTLINE SCHOOLS, INC., THE ORGANIZATION'S SUPPORTED ORGANIZATION. THIS WILL BE ACCOMPLISHED BY RAISING FUNDS TO BE PAID TO, OR FOR THE USE (CONTINUED ON SCHEDULE O) OF, OR PROVIDING SERVICES OR FACILITIES FOR, FIRSTLINE SCHOOLS, INC. |
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| IRS990/PrincipalOfficerNm | 0 | CHARLES WEST |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FIRSTLINE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. FIRSTLINE FILES AS A TAX-EXEMPT ORGANIZATION. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ENTITY IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. FIRSTLINE BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANCIAL STATEMENTS. PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES, IF ANY, ARE INCLUDED IN INCOME TAX EXPENSE. FIRSTLINE APPLIES A "MORE-LIKELY-THAN-NOT" RECOGNITION THRESHOLD FOR ALL TAX UNCERTAINTIES. THIS APPROACH ONLY ALLOWS THE RECOGNITION OF THOSE TAX BENEFITS THAT HAVE A GREATER THAN 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. FIRSTLINE HAS REVIEWED ITS TAX POSITIONS AND DETERMINED THERE WERE NO OUSTANDING OR RETROACTIVE TAX POSITIONS WITH LESS THAN A 50% LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CHARLES WEST AND MICHAEL HUBBARD HAVE A BUSINESS RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE 990 IS REVIEWED BY THE FULL BOARD FOR APPROVAL PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DURING THE INITIAL YEAR OF THE ORGANIZATION, A CONFLICT OF INTEREST POLICY WAS NOT IN PLACE. THE ORGANIZATION IS CURRENTLY IN THE PROCESS OF DEVELOPING A CONFLICT OF INTEREST POLICY THAT WILL BE APPROVED DURING THE NEXT FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE THAT OVERSEES ITS CONSOLIDATED AUDIT REPORT. THE ORGANIZATION IS INCLUDED IN THE CONSOLDATED AUDIT REPORT OF FIRSTLINE SCHOOLS, INC. , ITS SUPPORTED ORGANIZATION . THE SELECTION OF AN INDEPENDENT AUDITOR AND OVERSIGHT OF THE AUDIT IS UNDERTAKEN BY THE FINANCE COMMITTEE OF FIRSTLINE SCHOOLS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C: |
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| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 2395 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2395 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6643374 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 107224 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6607224 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 6643374 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 2620 CONTI ST |
| IRS990/USAddress/CityNm | 0 | NEW ORLEANS |
| IRS990/USAddress/StateAbbreviationCd | 0 | LA |
| IRS990/USAddress/ZIPCd | 0 | 70119 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| 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 | CHARLES WEST |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD CHAIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2516500858 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF FIRSTLINE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 933658972 |
| ReturnHeader/Filer/PhoneNum | 0 | 2516500858 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2620 CONTI ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW ORLEANS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 70119 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 721088864 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LAPORTE APAC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 111 VETERANS MEMORIAL BLVD 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | METAIRIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 700054958 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5048355522 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-04-01 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN S WILES CPA |
| ReturnHeader/ReturnTs | 0 | 2026-04-02T09:24:06-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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