2026-08-05T08:14:04-04:00 2025-09-30 Nancy J Nicoletti CPA 1851 Berks Road Norristown PA 19403 990 2024-10-01 232007694 FRIENDS OF RITTENHOUSE SQUARE % LAURA LAROSA FRIE 2675865675 201 S 18TH STREET STE 314 PHILADELPHIA PA 19103 LAURA LAROSA BOARD PRESIDENT 2675865675 2026-08-04 false true NANCY J NICOLETTI CPA P01275539 6102229969 2026-08-05 X 2024 2025-03-06 01:10:19Z 1380823 false X www.friendsofrittenhouse.org X 1976 PA TO PRESERVE, PROTECT, AND BEAUTIFY THE RITTENHOUSE SQUARE PARK, IN THE RITTENHOUSE SECTION OF PHILADELPHIA. 37 37 5 0 0 1091458 1228996 0 4185 11580 -172485 -251295 923158 989281 0 0 219184 231527 0 164325 671218 884995 890402 1116522 32756 -127241 699256 553081 20322 1388 678934 551693 TO PRESERVE, PROTECT, AND BEAUTIFY THE RITTENHOUSE SQUARE PARK, IN THE RITTENHOUSE SECTION OF PHILADELPHIA. false false 855542 The Friends of Rittenhouse Square was created in 1976 to address the increasing gap between available city funding and the maintenance needs of Rittenhouse Square. The Friends work in a public-private partnership with Philadelphia Parks & Recreation. The Friends provide all of the park landscaping, tree care, grass seeding, graffiti removal, bench repair, supplemental seasonal maintenance staff, sidewalk sweeping, dedicated park ranger, excess seasonal trash removal, holiday lights, doggie bags, etc. Upgraded lighting, the installation of a security camera system, and over one million dollars in historic restoration work are the most recent improvements the Friends have made to the park. 855542 true true false false false false false false false false true false false false false true true false false false false false false false true false false false false false false false false false false false false false true false false false false false false false false true 17 0 true 5 true false false false false false true true false false false false false false false false X 37 37 true false false false true true false true true false false true false false false true false false PA X LAURA LAROSA 2675865675 201 S 18TH STREET STE 314 PHILADELPHIA PA 19103 X SEE THE ATTACHED see list PLEASE SEE THE ATTACHED LIST 2.00 0.00 X 0 0 0 LAURA LAROSA BOARD PRESIDENT 15.00 0.00 X X 0 0 0 0 0 0 0 false false false 108115 504010 109259 507612 30323 1228996 11580 11580 140247 504010 391542 -251295 -251295 989281 11580 0 -251295 206560 64640 48674 93246 8605 2693 2028 3884 16362 5120 3856 7386 1250 1250 17841 5583 7833 4425 18359 2576 7878 7905 9103 19 450 8634 44526 5073 12257 27196 1770 602 401 767 1574 473 356 745 848 848 3413 3413 19554 6119 8585 4850 PARK MAINTENANCE & IMPROVEME 744504 743212 1292 BANK AND MERCHANT FEES 5625 3556 145 1924 PARK EVENTS 11028 11028 TELEPHONE & INTERNET 4587 1435 1081 2071 1013 1013 1116522 855542 96655 164325 152848 336877 448922 172189 77558 24000 34208 22693 14928 11515 5000 8500 699256 553081 20322 1388 20322 1388 X 678934 551693 678934 551693 699256 553081 -127241 0 X false true X true false X 499312 867624 858161 1091458 1228996 4545551 499312 867624 858161 1091458 1228996 4545551 34390 4511161 901 336 2938 4185 11580 19940 -226 -226 4565265 0.98810 0.99170 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 34208 22693 11515 11515 X 902866 24000 24000 878866 110415 110415 989281 1030107 24000 24000 1006107 110415 110415 1116522 Part XI, Line 4b-Other revenue not included on Sch D but on 990 The IRS requires that indirect expenses that are allocated to Special Avents be reported separately as fundrasing expenses. The financial statemens include both direct and indirect expenses and are shown NET of revenue. Therefore, there is a difference of $110,415 between the reported 990 expenses and the financial statement expenses. The same figure is the difference in revenue for the 990 vs. the financial statement. Part XII, Line 4b-Other expenses not included on Sch D but on 990 The IRS requires that indirect expenses that are allocated to Special Avents be reported separately as fundrasing expenses. The financial statemens include both direct and indirect expenses and are shown NET of revenue. Therefore, there is a difference of $110,415 between the reported 990 expenses and the financial statement expenses. The same figure is the difference in revenue for the 990 vs. the financial statement. Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) Friends of Rittenhouse Square recognizes the potential income tax and any related penalties and interest arising from uncertain tax positions using a recognition threshold of more than likely than not to be sustained upon examination by the appropriate authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Potential interest and penalties are recognized as a component of the provision for income taxes. Friends of Rittenhouse Square has concluded that there are no taxes, penalties or interest resulting from uncertain positions that would materially impact the Friends of Rittenhouse Squares financial statements dated September 30, 2025. BALL 644257 504010 140247 240814 123293 5425 22010 644257 504010 140247 240814 123293 5425 22010 391542 -251295 X 28510 FMV X Flowers and decor false false false Officer directors etc family relationship Part VI line 2 The Board President and one of the employees have a parent/child relationship. Members or stockholder classes and rights Part VI line 6 THE ORGANIZATION ONLY HAS MEMBERS WHO MAY ATTEND MEETINGS AND VOTE ON VARIOUS ISSUES. THERE ARE NO STOCKHOLDERS. Member election for additional members Part VI line 7a THE MEMBERS OF FRIENDS OF RITTENHOUSE SQUARE ELECT THE BOARD OF DIRECTORS. Governing body decisions Part VI line 7b ALL MAJOR ISSUES ARE SUBJECT TO BOARD MAJORITY BEFORE ANY ACTIONS ARE TAKEN OR FINAL DECISIONS ARE MADE. Governing body meeting documentation Part VI line 8a MEETINGS HELD BY THE BOARD OF DIRECTORS ARE DOCUMENTED AND KEPT ON FILE IN THE OFFICE OF FRIENDS OF RITTENHOUSE SQUARE. Form 990 governing body review Part VI line 11 A CPA HELPS THROUGHOUT THE YEAR WITH THE BOOKS. THIS PERSON ALSO PREPARES THE 990 AND PROVIDES A DRAFT COPY TO THE EXECUTIVE DIRECTOR, THE BOARD PRESIDENT, AND THE BOARD TREASURER. THEY REVIEW IT FOR ACCURACY AND COMPLETENESS AND ANY CHANGES ARE MADE BEFORE THE FINAL COPY IS SENT TO THEM FOR SIGNING AND E-FILING. CEO executive director top management comp Part VI line 15a THE ORGANIZATIONS BOARD OF DIRECTORS MAKE ALL OF THE HIRING DECISIONS. THE EXECUTIVE COMMITTEE APPROVES THE SALARY AMOUNT FOR THE EXECUTIVE DIRECTOR. Governing documents etc available to public Part VI line 19 THE ORGANIZATION WILL PROVIDE ANY DOCUMENTS THAT ARE OPEN TO PUBLIC INSPECTION UPON RECEIPT OF A WRITTEN REQUEST SENT TO THE ADDRESS ON RECORD. A COPY OF THE 990 IS ALWAYS AVAILABLE ON GUIDESTAR.ORG.