2025-11-14T13:59:30-06:00 2024-12-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2024-01-01 421390788 DES MOINES PARK & RECREATION FOUNDATION DESM 5154909777 1551 E MARTIN LUTHER KING JR PKWY DES MOINES IA 50317 BETH PARGULSKI BOARD CHAIR 5154909777 2025-11-14 1 1 THOMAS O WELCHANS P01333675 5152258400 2024 2025-03-06 01:10:19Z BETH PARGULSKI 1551 E MARTIN LUTHER KING JR PKWY DES MOINES IA 50317 1111702 0 X WWW.FRIENDSOFDESMOINESPARKS.ORG X 1997 IA TO PRESERVE, PROTECT, IMPROVE AND PROMOTE THE USE OF DES MOINES PARKS, GREENWAYS AND RECREATIONAL PROGRAMS FOR THE BENEFIT OF ALL NEIGHBORHOODS AND CITIZENS. 15 15 1 20 0 0 3913127 848167 0 0 91625 198735 50505 52678 4055257 1099580 212708 1663938 0 0 0 56882 0 0 9510 59600 56878 272308 1777698 3782949 -678118 4948532 5293528 0 150173 4948532 5143355 WE ARE DEDICATED TO CREATING A HEALTHIER AND MORE VIBRANT DES MOINES COMMUNITY FOR ALL BY PRESERVING, ENHANCING AND ADVOCATING FOR PARKS, TRAILS AND RECREATIONAL PROGRAMS. 0 0 1663938 1663938 DES MOINES PARK & RECREATION ACCOMPLISHED MANY PROJECTS FOR THE BENEFIT OF THE CITIZENS AT GREATER DES MOINES AREA. AMONG THESE PROJECTS, THE MAIN FOCUS IS TO BUILD FACILITIES IN DIFFERENT PARKS AT DES MOINES AREA, ON AN ANNUAL BASIS, CITY OF DES MOINES AND POLK COUNTY PROVIDE GRANTS FOR VARIOUS PROJECTS THAT HAVE A DIRECT IMPACT ON IMPROVING DIFFERENT PARKS' FACILITIES. FOR EXAMPLE, DES MOINES PARK & RECREATION PUT ITS EFFORT TO BULID FOUNTAINS AND BENCHES AT GRAY'S LAKE, BUILD TRAILS AT GRANDVIEW TRAIL AND OFFERING SWIMMING LESSONS TO THE PUBLIC. 1663938 1 1 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 2 0 1 1 1 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X JENNA BATES 5154909777 1551 E MARTIN LUTHER KING JR PKWY DES MOINES IA 50317 ANDY MCCOY PRESIDENT 3.00 X X 0 0 0 DYLAN LAMPE VICE PRESIDENT 2.00 X X 0 0 0 SCOTT NEVITT TREASURER 7.00 X X 0 0 0 ALLISON HAY SECRETARY 2.00 X X 0 0 0 ANDREA BOULTON DIRECTOR 2.00 X 0 0 0 JAYNE DURNIN DIRECTOR 2.00 X 0 0 0 NATE HAGGARD DIRECTOR 2.00 X 0 0 0 ADAM IBRAHIM DIRECTOR 2.00 X 0 0 0 RYAN JOHNSON DIRECTOR 2.00 X 0 0 0 PETER KIERNAN DIRECTOR 2.00 X 0 0 0 ERIN MUIR DIRECTOR 2.00 X 0 0 0 DIAN NOSTIKASARI DIRECTOR 2.00 X 0 0 0 BETH PARGULSKI DIRECTOR 2.00 X 0 0 0 JOHN SCHMIDT DIRECTOR 2.00 X 0 0 0 BILLY WEATHERS DIRECTOR 2.00 X 0 0 0 SARAH LOHMEIER EXECUTIVE DIRECTOR 40.00 X 52841 0 0 52841 0 0 0 0 0 0 0 105000 743167 848167 198394 198394 341 0 341 341 341 64800 12122 52678 52678 1099580 0 0 251413 1663938 1663938 52841 52841 4041 4041 1735 1735 250 250 17840 17840 24811 15301 9510 2114 2114 5054 5054 1500 1500 2914 2914 CONTINUING EDUCATION 660 660 1777698 1663938 104250 9510 222864 120071 4725668 4774893 375114 23450 4948532 5293528 3257 146916 0 150173 X 222926 215171 4725606 4928184 4948532 5143355 4948532 5293528 -678118 1139 871802 0 X 1 X 0 1 0 X X 1 CITY OF DES MOINES 426004514 6 1 1781186 0 1 1781186 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 341 0 0 4055257 1099239 4055257 1099580 0 0 50660 0 212708 1663938 3791889 -564358 0 0 3018590 4921748 0 0 3018590 4921748 0 0 0 3018590 4921748 45279 73826 2973311 4847922 104066 169677 0 0 104066 169677 3791889 3223106 104066 3223106 0 3223106 1781186 0 19094 0 0 0 1800280 1781186 3223106 55.260000000000 3223106 0 267805 309283 378618 474031 221648 1651385 0 1651385 0 0 1800280 0 1571721 228559 0 0 228559 0 0 0 0 228559 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 41 1539525 1710061 4555070 0 0 0 X PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE FOUNDATION MAY BE SUBJECT TO FEDERAL AND STATE INCOME TAXES TO THE EXTENT IT HAS UNRELATED BUSINESS INCOME, HOWEVER, NO PROVISION FOR INCOME TAXES IS INCLUDED WITHIN THE FINANCIAL STATEMENTS AS MANAGEMENT HAS DETERMINED THAT THERE IS NO TAXABLE INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. GOLF & BIKE OUT 64800 64800 5143 6979 64800 64800 5143 6979 12122 52678 0 CITY OF DES MOINES 400 ROBERT RAY DRIVE DES MOINES IA 50309 426004514 1781186 0 PARK PROJECTS 1 FORM 990, PART VI, SECTION A, LINE 6 ANY INDIVIDUAL WHO DONATES TO OUR ORGANIZATION WILL GO INTO OUR DATABASE AND WE WILL CONTACT THEM TO SEE IF THEY WANT TO BECOME A MEMBER. ONCE AN INDIVIDUAL PAYS THE 35 MEMBERSHIP FEE, THEY WILL BECOME A MEMBER OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION CONTRACTS WITH AN ACCOUNTING FIRM TO PREPARE THE TAX RETURN. THE MANAGEMENT OF THE ORGANIZATION AND THE BOARD MEMBERS PROVIDE ALL OF THE NECESSARY INFORMATION TO THE ACCOUNTING FIRM TO PREPARE THE TAX RETURN. ONCE THE TAX RETURN IS COMPLETED, A PRELIMINARY DRAFT OF THE RETURN IS PROVIDED TO THE ORGANIZATION AND THE BOARD TO REVIEW AND APPROVE BEFORE THE FINAL RETURN IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD DISCUSSES AND IDENTIFIES ANY POTENTIAL CONFLICTS OF INTEREST DURING THE BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD OF DIRECTORS REVIEWS AND SETS THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION WILL PROVIDE A COPY OF THE FORM 990 UPON WRITTEN REQUEST.