﻿<?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>2024-11-11T17:46:33-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>851777754</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RMW ACCOUNTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2500 W END AVE STE 10</AddressLine1Txt>
        <CityNm>POTTSVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>179011819</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>202688580</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF SCHUYLKILL PARKS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>AND RECREATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>5703852544</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 971</AddressLine1Txt>
        <CityNm>POTTSVILLE</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>17901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CRAIG R MORGAN</PersonNm>
      <PersonTitleTxt>CHAIRMAN</PersonTitleTxt>
      <PhoneNum>5706226629</PhoneNum>
      <SignatureDt>2024-11-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>NORMAN R LETTICH CPA</PreparerPersonNm>
      <PTIN>P01282712</PTIN>
      <PhoneNum>5706228761</PhoneNum>
      <PreparationDt>2024-11-11</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>103478</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>59938</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>6141</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="3100" referenceDocumentId="RetDoc3">37399</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>36915</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>484</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>66563</TotalRevenueAmt>
      <PrintingPublicationsPostageAmt>78</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>52683</OtherExpensesTotalAmt>
      <TotalExpensesAmt>52761</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>13802</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>295433</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>309235</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>295433</BOYAmt>
        <EOYAmt>309235</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>295433</BOYAmt>
        <EOYAmt>309235</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>295433</BOYAmt>
        <EOYAmt>309235</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE PURPOSE OF THE ORGANIZATION IS TO ACCEPT, HOLD, INVEST, AND ADMINISTER GIFTS, BEQUESTS, AND CONTRIBUTIONS FOR THE BENEFIT OF PARKS AND RECREATION IN SCHUYLKILL COUNTY, PENNSYLVANIA. GIFTS WILL BE LIMITED TO PARKS AND RECREATIONAL FACILITIES THAT ARE OPEN TO THE PUBLIC AND OWNED AND/OR OPERATED BY THE COUNTY OF SCHUYLKILL AND MAY INCLUDE CONTRIBUTIONS FOR THE ERECTION OR MAINTENANCE OF PUBLIC BUILDINGS, MONUMENTS, PARKS, OR WORKS WHICH WOULD LESSEN THE BURDEN OF COUNTY GOVERNMENT.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COMMUNITY PROJECTS IN SCHUYLKILL COUNTY PARKS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>52499</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>52499</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CRAIG R MORGAN</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK CATRANIS</PersonNm>
        <TitleTxt>VICE CHAIRMA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THERESA A POTHERING</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM A MORGAN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RON AUNGST</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM FICKINGER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FOREST SHADLE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARY SLUTTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD VAN HORN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE ZWEIBEL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</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>PA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>THERESA A POTHERING CPA</PersonNm>
        <USAddress>
          <AddressLine1Txt>1508 ROCKWOOD CENTER</AddressLine1Txt>
          <CityNm>POTTSVILLE</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>17901</ZIPCd>
        </USAddress>
        <PhoneNum>5703852544</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="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>45017</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>46288</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>52331</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60769</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59938</CurrentTaxYearAmt>
        <TotalAmt>264343</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>45017</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>46288</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>52331</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60769</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>59938</CurrentTaxYearAmt>
        <TotalAmt>264343</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>264343</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>88</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6141</CurrentTaxYearAmt>
        <TotalAmt>6229</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>10105</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3609</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4412</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>484</CurrentTaxYearAmt>
        <TotalAmt>18610</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>289182</TotalSupportAmt>
      <PublicSupportCY170Pct>0.91410</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.93080</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EVENTS 18,610</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>FISHING RODEO</Event1Nm>
        <GrossReceiptsEvent1Amt>40499</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>3100</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>37399</GrossRevenueEvent1Amt>
        <NonCashPrizesEvent1Amt>3300</NonCashPrizesEvent1Amt>
        <OtherDirectExpensesEvent1Amt>33615</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>40499</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>3100</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>37399</GrossRevenueTotalEventsAmt>
        <NonCashPrizesTotalEventsAmt>3300</NonCashPrizesTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>33615</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>36915</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>484</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WEBSITE 290 REGISTRATION FEES 100 BANK CHARGES 73 ENVIRONMENTAL STUDY FEE 20,849 SUPPLIES 3,000 FACILITIES AND EQUIPMENT 28,371 TOTAL 52,683</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSE OF THE ORGANIZATION IS TO ACCEPT, HOLD, INVEST, AND ADMINISTER GIFTS, BEQUESTS, AND CONTRIBUTIONS FOR THE BENEFIT OF PARKS AND RECREATION IN SCHUYLKILL COUNTY, PENNSYLVANIA. GIFTS WILL BE LIMITED TO PARKS AND RECREATIONAL FACILITIES THAT ARE OPEN TO THE PUBLIC AND OWNED AND/OR OPERATED BY THE COUNTY OF SCHUYLKILL AND MAY INCLUDE CONTRIBUTIONS FOR THE ERECTION OR MAINTENANCE OF PUBLIC BUILDINGS, MONUMENTS, PARKS, OR WORKS WHICH WOULD LESSEN THE BURDEN OF COUNTY GOVERNMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>