﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-10-08T18:21:06-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>680520887</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SOLEM &amp; MCINTOSH CPAS</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>411 OHIO - PO BOX 248</AddressLine1Txt>
        <CityNm>CHINOOK</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59523</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>851358489</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF THE POOL &amp; PARK</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>4069457052</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 785</AddressLine1Txt>
        <CityNm>CHINOOK</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59523</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JESSICA ABERG</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4063574201</PhoneNum>
      <SignatureDt>2024-10-07</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KASIE L MCINTOSH CPA</PreparerPersonNm>
      <PTIN>P00117671</PTIN>
      <PhoneNum>4063572149</PhoneNum>
      <PreparationDt>2024-10-08</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>CHINOOKFRIENDS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>74901</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>17857</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>49092</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>7900</MembershipDuesAmt>
      <InvestmentIncomeAmt>52</InvestmentIncomeAmt>
      <TotalRevenueAmt>74901</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>6527</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>1454</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>31675</OtherExpensesTotalAmt>
      <TotalExpensesAmt>39656</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>35245</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>160657</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>195902</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>160657</BOYAmt>
        <EOYAmt>195902</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>160657</BOYAmt>
        <EOYAmt>195902</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>160657</BOYAmt>
        <EOYAmt>195902</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO GROW AND DEVELOP THE PARKS AND RECREATION SECTOR IN CHINOOK, MT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OUR GROUP IS DEDICATED TOWARD THE GROWTH AND DEVELOPMENT OF THE GROWTH AND DEVELOPEMENT OF THE ENSIGN SWEET MEMORIAL PARK AND CHINOOK CITY POOL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>39656</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>39656</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>HEATHER DEPRIEST</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JILL PAULSEN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA ABERG</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIANNE SNEDIGAR</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELBY NEMETZ</PersonNm>
        <TitleTxt>PARLIAMENTAR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA FELTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MT</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JESSICA ABERG</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 1103</AddressLine1Txt>
          <CityNm>CHINOK</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59523</ZIPCd>
        </USAddress>
        <PhoneNum>4063572244</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus2YearsAmt>40864</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>77707</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>17857</CurrentTaxYearAmt>
        <TotalAmt>136428</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus2YearsAmt>1800</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>14748</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5129</CurrentTaxYearAmt>
        <TotalAmt>21677</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus2YearsAmt>22669</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>49486</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>51863</CurrentTaxYearAmt>
        <TotalAmt>124018</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus2YearsAmt>65333</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141941</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74849</CurrentTaxYearAmt>
        <TotalAmt>282123</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>282123</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>52</CurrentTaxYearAmt>
        <TotalAmt>52</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>52</CurrentTaxYearAmt>
        <TotalAmt>52</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus2YearsAmt>65333</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>141941</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>74901</CurrentTaxYearAmt>
        <TotalAmt>282175</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99980</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BREWFEST,DINNER BING0&amp;SOUP COST OF GOODS SOLD 22,320 ALL OTHER FUNDRAISER EVENTS COST OF GOODS SOLD 1,042 EXPENSES ADVERTISING 2,002 VIDEO MEDIA 1,550 965 BANK CHARGES 418 COMPUTER EXP 156 MISC SUPPLIES 81 RENT 900 SMALL EQUIPMENT 897 SUPPLIES 881 WEBSITE FEES 463 TOTAL 31,675</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>