2024-06-28T15:52:46-05:00 2023-12-31 871265302 SCENIC CITY ACCOUNTING GROUP PLLC PO BOX 2336 CHATTANOOGA TN 37409 990 2023-01-01 262702084 FRIENDS OF OUTDOOR CHATTANOOGA INC FRIE 4238348502 200 RIVER STREET CHATTANOOGA TN 37405 KAREN ZIV TREASURER 4238348502 2024-06-26 1 KAREN ZIV 999009999 0 MARK R PRZYBYSZ P00785508 4232004886 2024-06-26 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z KAREN ZIV 200 RIVER STREET CHATTANOOGA TN 37405 54310 0 X HTTPS://FRIENDSOFOUTDOORCHATTANOOGA.COM/ X 2007 TN FRIENDS OF OUTDOOR CHATTANOOGA WORKS TO PERSERVE, PROTECT AND PROMOTE OUTDOOR RECREATION OPPORTUNITIES THROUGH EDUCATION, ACTIVITES AND EVENTS. 6 6 0 23 0 0 25722 38639 0 0 1032 15248 300 423 27054 54310 0 0 0 0 0 0 0 0 0 23062 39329 23062 39329 3992 14981 54112 69093 0 0 54112 69093 FRIENDS OF OUTDOOR CHATTANOOGA WORKS TO PERSERVE, PROTECT AND PROMOTE OUTDOOR RECREATION OPPORTUNITIES THROUGH EDUCATION, ACTIVITES AND EVENTS. 0 0 7319 PROMOTED LOCAL PARKS AND FAMILIES GATHERING OUTSIDE THROUGH SUPPORTING THE CITY OF CHATTANOOGA'S NATIONAL PARK INITIATIVE. 4650 PROMOTED LOCAL PARKS AND NATURE BY SUPPORTING AN EARTH DAY CELEBRATION. 5200 PROMOTED LOCAL PARKS BY SUPPORTING A SKATEFEST EVENT AT THE CITY SKATE PARK. 18094 18094 35263 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 TN X KAREN ZIV 4238348502 200 RIVER ST CHATTANOOGA TN 37405 X MELONY COLLINS DIRECTOR 1.00 X 0 0 0 ROB SIMMONS DIRECTOR 1.00 X 0 0 0 MADISON ROLLINGS DIRECTOR 1.00 X 0 0 0 LYNETTE CARLSON PRESIDENT 2.00 X 0 0 0 CHRIS WILSON SECRETARY 2.00 X 0 0 0 KAREN ZIV TREASURER 2.00 X 0 0 0 0 0 0 0 0 0 0 0 38639 38639 83 83 15165 0 15165 15165 15165 423 0 423 423 54310 15248 0 423 790 790 2413 2413 4066 4066 5548 5548 785 785 CONTRACT LABOR 23291 23291 SUPPLIES 2415 2415 TAXES AND LICENSES 21 21 39329 35263 4066 0 34962 55491 46676 33074 19150 13602 54112 69093 0 0 X 0 0 0 0 17594 32575 54112 69093 54112 69093 14981 0 X 0 0 0 X 21979 5000 545 25722 17626 70872 11615 300 300 36601 48816 33594 5000 845 26022 54227 119688 0 0 0 119688 34 12 15 13 83 157 34 12 15 13 83 157 1019 1019 33628 5012 860 27054 54310 120864 0.99030 0.98740 0.00130 0.00100 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46676 33074 13602 13602 X PART X, LINE 2: THE ENTITY ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATIN BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFITS ARE ESTIMATED BASED ON THE CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS FOR THE ENTITY INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX. BASED ON ITS EVALUATION, THE ENTITY HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ENTITY'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS AS OF DECEMBER. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B EACH MEMBER WAS PROVIDED A DRAFT COPY OF THE FORM 990 VIA EMAIL PRIOR TO FILING THE FINAL FORM. COMMENTS WERE PROVIDED BY THE MEMBERS VIA EMAIL TO THE PREPARER. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, BOARD OF DIRECTORS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST CERTIFICATION AND DISCLSOURE FORM. THE FORM SPECIFICALLY ASKED FOR NAMES OF CLOSE RELATIVES AS WELL AS NAMES OF OTHER BUSINESSES OR ORGANIZATIONS FOR WHICH THEY MAY HAVE DIRECT FINANCIAL BENEFIT. THE FORMS ARE SIGNED AND RETURNED TO THE FRIENDS OF OUTDOOR CHATTANOOGA WHO MAINTAINS THE FORMS TO ENSURE NO CONFLICTS COULD POTENTIALLY ARISE FOR EACH BOARD MEMBER. THE FORM ALSO INDICATES THAT IF AT ANYTIME DURING THE YEAR, POTENTIAL CONFLICTS COME ABOUT DUE TO A NEW RELATIONSHIP, THE MEMBER MUST FILL OUT A NEW FORM WHICH DISCLOSES SUCH RELATIONSHIP. FORM 990, PART VI, SECTION C, LINE 19 BYLAWS, CONFLICT OF INTERST POLICY, FINANCIAL STATEMENTS, AND FORM 990 ARE AVAILABLE TO ANYONE UPON REQUEST BY MAILING SUCH REQUEST TO THE ORGANZATION ADDRESS.