Nonprofit · EIN 46-4856014
FRIENDS OF LEBANON RECREATION & PARKS
Tax-exempt · LEBANON, NH 03766
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $67,193 | $96,310 | -$29,117 | $105,767 | – | $105,767 |
| December 31, 2024 | 990-EZ | $88,297 | $21,394 | $66,903 | $134,884 | $0 | $134,884 |
| December 31, 2023 | 990-EZ | $34,417 | $5,592 | $28,825 | $67,981 | $0 | $67,981 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $64,972
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $2,221
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $338
- Other expenses
- $95,972
- Program services (functional)
- $43,666
Balance sheet and other
- Total assets, start of year
- $134,884
- Total assets, end of year
- $105,767
- Total liabilities, end of year
- –
- Net assets, end of year
- $105,767
- Cash, savings and investments
- $105,767
- Gross receipts
- $67,193
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Moriarty | President | 4 | $0 |
| Joanne Oscadal | Treasurer | 3 | $0 |
| Kathie Hilliard Schuster | Secretary | 1 | $0 |
| Lauren Groves | Director | 2 | $0 |
| Susan Painter | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Moriarty | President | 4 | $0 |
| Joanne Oscadal | Treasurer | 3 | $0 |
| Kathie Hilliard Schuster | Secretary | 1 | $0 |
| Lauren Groves | Director | 2 | $0 |
| Susan Painter | Director | 0.25 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dan Moriarty | President | 8 | $0 |
| Joanne Oscadal | Treasurer | 2 | $0 |
| Kathie Schuster | Secretary | 1.5 | $0 |
| Lauren Graves | Director | 2 | $0 |
| Susan Painter | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 369, LEBANON, NH 03766-0369
- In care of
- % JOANNE FARRELL OSCADAL
- Mailing address (990-N for 2023)
- 51 N Park Street, Lebanon NH 03766
- Principal officer (990-N for 2023)
- Paul Coats, 51 N Park Street, Lebanon NH 03766
- Signed the 990-EZ
- Joanne F Oscadal, Treasurer
- Website
- friendsoflebrec.org
Mission
The primary purpose of the organization is to advocate for and raise funds through various means to support and enhance recreation arts and parks for all residents in Lebanon and West Lebanon New Hampshire.
Program accomplishments
- Civic Memorial Playground is designed to serve children ages 2-12 with a broad range of physical abilities and will be the first playground in this area to be fully supported by a rubberized surfacing that meets new accessibility regulations in New Hampshire. Located at the terminus of the anticipated extension of the Mascoma River Greenway Civic Park is also accessible by sidewalks and served by ADA-compliant parking and bathrooms. We are delighted that the Civic Plays playground plan has been assessed as disability-friendly by the Special Needs Support Center. The playground benefits the entire Upper Valley community.Expenses $41,622
- Cycling Without Age or CWA connects volunteer cyclists with seniors and others with mobility limitations to enjoy a ride on an E-assist trishaw. Our mission is to increase access to our Rail Trails get isolated seniors out into the community and build intergenerational relationships through active volunteerismExpenses $2,044
- The E-Bike Project aims to support the healthy and increasingly popular use of electric bicycles by Lebanon residents and visitors especially seniors. Donations to the E-Bike Project would help install the charging and cover the cost of electricity in order to allow riders coming to downtown Lebanon or other ways to advance e-bike riding. The fundraising goal is 10,000; no funds will be expended until the goal is met.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 46-4856014
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N12)
- Assets (IRS master file)
- $105,767
- Income (IRS master file)
- $67,193
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $67,193 | $96,310 | $105,767 | IRS |
| 990-EZ | December 2024 | $88,297 | $21,394 | $134,884 | XML |
| 990-N for 2023 Officer: Paul Coats | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $34,417 | $5,592 | $67,981 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2015 Officer: Joanne Oscadal | December 31, 2015 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-4856014).
Questions about FRIENDS OF LEBANON RECREATION & PARKS
- What is the EIN of FRIENDS OF LEBANON RECREATION & PARKS?
- The employer identification number (EIN) of FRIENDS OF LEBANON RECREATION & PARKS is 46-4856014.
- Is FRIENDS OF LEBANON RECREATION & PARKS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to FRIENDS OF LEBANON RECREATION & PARKS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF LEBANON RECREATION & PARKS file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF LEBANON RECREATION & PARKS due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF LEBANON RECREATION & PARKS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF LEBANON RECREATION & PARKS?
- The 990-N for 2023 names Paul Coats.
- Who are the officers and directors of FRIENDS OF LEBANON RECREATION & PARKS?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF LEBANON RECREATION & PARKS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $67,193, expenses of $96,310 and total assets of $105,767 at year end.
Other nonprofits in LEBANON
- CARTER COMMUNITY BUILDING ASSOCIATION EIN 02-0222116 · last filed 990 for 2024
- LEBANON LITTLE LEAGUE INC EIN 02-0331881 · last filed 990-EZ for 2025
- UPPER VALLEY SKI & SNOWBOARD ASSOCIATION EIN 20-5337366 · last filed 990-PF for 2025
- USTA NEW HAMPSHIRE INC EIN 37-1857219 · last filed 990-N for 2025
- NATIONAL INSTITUTE FOR SPORTS SCIENCE AND SAFETY EIN 05-0495648 · last filed 990-N for 2025
- VERMONT MOUNTAIN BIKE ADVOCATE INC EIN 02-0516628 · last filed 990-N for 2025
- NORTHERN LIGHTS QUILT GUILD EIN 02-0522617 · last filed 990-N for 2024
- MARY HITCHCOCK MEMORIAL HOSPITAL EIN 02-0222140 · last filed 990 for 2025
All nonprofits in LEBANON · New Hampshire · Recreation and sports