Nonprofit · EIN 36-4202592
FRIENDS OF LAKE FOREST PARKS AND RECREATION
Tax-exempt · LAKE FOREST, IL 60045
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $194,523 | $1,309,260 | -$1,114,737 | $787,077 | $8,937 | $778,140 |
| September 30, 2024 | 990 | $1,493,015 | $131,334 | $1,361,681 | $1,918,604 | $25,727 | $1,892,877 |
| September 30, 2023 | 990 | $244,299 | $444,601 | -$200,302 | $620,864 | $89,668 | $531,196 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $246,696
- Program service revenue
- $0
- Investment income
- $1,195
- Net income from fundraising events
- -$53,608
- Other revenue
- -$53,368
Expenses
- Grants and similar amounts paid
- $1,136,906
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $8,087
- Program services (functional)
- $1,285,132
- Management and general (functional)
- $19,390
- Fundraising (functional)
- $4,738
Balance sheet and other
- Total assets, start of year
- $1,918,604
- Total assets, end of year
- $787,077
- Total liabilities, end of year
- $8,937
- Net assets, end of year
- $778,140
- Net assets without donor restrictions
- $98,329
- Net assets with donor restrictions
- $679,811
- Gross receipts
- $395,308
- Employees
- 0
- Volunteers
- 19
- Year formed
- 2000
- State of legal domicile
- IL
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 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACKIE GRECA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| NICOLE OERTEL | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRIAN LARISEY | SECRETARY & TREASURER Trustee or director, Officer | 1 | $0 |
| RICK AMOS | DIRECTOR Trustee or director | 0.5 | $0 |
| KENDALL DAVIS | DIRECTOR Trustee or director | 0.5 | $0 |
| ELIZABETH CHUNG-HALL | DIRECTOR Trustee or director | 0.5 | $0 |
| FRED JACKSON | DIRECTOR Trustee or director | 0.5 | $0 |
| KELLY GLEISNER | DIRECTOR Trustee or director | 0.5 | $0 |
| STEVE MALIN | DIRECTOR Trustee or director | 0.5 | $0 |
| ALEX KANE | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE MACDOUGAL | DIRECTOR Trustee or director | 0.5 | $0 |
| RICK HALL | DIRECTOR Trustee or director | 0.5 | $0 |
| OTTO HEKTOR | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended September 30, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACKIE GRECA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| NICOLE FABIANO-OERTEL | VICE PRESIDENT Trustee or director, Officer | 1 | $0 |
| BRIAN LARISEY | SECRETARY & TREASURER Trustee or director, Officer | 1 | $0 |
| RICK AMOS | DIRECTOR Trustee or director | 0.5 | $0 |
| KENDALL WESTRICH DAVIS | DIRECTOR Trustee or director | 0.5 | $0 |
| FRED JACKSON | DIRECTOR Trustee or director | 0.5 | $0 |
| STEVE MALIN | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE MACDOUGAL | DIRECTOR Trustee or director | 0.5 | $0 |
| KEVIN MAGNUSON | DIRECTOR Trustee or director | 0.5 | $0 |
| JOHN OERTEL | DIRECTOR Trustee or director | 0.5 | $0 |
| PJ O'NEIL | DIRECTOR Trustee or director | 0.5 | $0 |
| ELIZABETH CHUNG-HALL | DIRECTOR Trustee or director | 0.5 | $0 |
| RICK ZIGLER | DIRECTOR Trustee or director | 0.5 | $0 |
990 for the year ended September 30, 2023: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JACKIE GRECA | PRESIDENT Trustee or director, Officer | 1 | $0 |
| NICOLE FABIANO-OERTEL | VICE PRESIDENT Trustee or director, Officer | 0.5 | $0 |
| JOSEPH ORITI | TREASURER Trustee or director, Officer | 0.5 | $0 |
| KENDALL WESTRICH DAVIS | SECRETARY Trustee or director, Officer | 0.5 | $0 |
| RICK AMOS | DIRECTOR Trustee or director | 0.5 | $0 |
| BRIAN LARISEY | DIRECTOR Trustee or director | 0.5 | $0 |
| FRED JACKSON | DIRECTOR Trustee or director | 0.5 | $0 |
| STEVE MALIN | DIRECTOR Trustee or director | 0.5 | $0 |
| MIKE MACDOUGAL | DIRECTOR Trustee or director | 0.5 | $0 |
| JOHN OERTEL | DIRECTOR Trustee or director | 0.5 | $0 |
| PJ O'NEIL | DIRECTOR Trustee or director | 0.5 | $0 |
| RICK ZIGLER | DIRECTOR Trustee or director | 0.5 | $0 |
| KEVIN MAGNUSON | DIRECTOR Trustee or director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 400 HASTINGS RD, LAKE FOREST, IL 60045-2119
- In care of
- % FRED JACKSON
- Principal officer (990 for 2024)
- JACKIE GRECA, 400 HASTINGS ROAD, LAKE FOREST, IL 60045
- Signed the 990
- JACKIE GRECA, PRESIDENT
- Phone
- (847) 234-6700
- Return prepared by
- CHERYL ROHLFS & ASSOCIATES LTD
Mission
THE ORGANIZATION'S MISSION IS TO PROVIDE FUNDS FOR PROGRAMS, FACILITIES AND EVENTS FOR THE LAKE FOREST PARKS AND RECREATION DEPARTMENT WHICH FALL OUSIDE THE CITY OF LAKE FOREST'S BUDGET.
Program accomplishments
- TO PROVIDE OPERATING EXPENSE ASSISTANCE TO THE LAKE FOREST PARKS AND RECREATION DEPARTMENT FOR ITS BEACH WALKWAY PROJECT.Expenses $1,174,889 · grants $1,136,906
- TO PURCHASE SAILBOATS AND PROVIDE FINANCIAL SUPPORT TO THE LAKE FOREST PARKS AND RECREATION DEPARTMENT FOR ITS SAILING PROGRAM.Expenses $5,200
- TO PROVIDE PROGRAM SUPPLIES FOR THE KINDERHAVEN PRE-SCHOOL,Expenses $6,303
- TO PROVIDE SCHOLARSHIP ASSISTANCE TO THE LAKE FOREST PARKS AND RECREATION DEPARTMENT PARTICIPANTS.Expenses $98,740 · revenue $240
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 September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 36-4202592
- 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
- 2001
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N110)
- Assets (IRS master file)
- $787,077
- Income (IRS master file)
- $395,308
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $194,523 | $1,309,260 | $787,077 | XML |
| 990 | September 2024 | $1,493,015 | $131,334 | $1,918,604 | XML |
| 990 | September 2023 | $244,299 | $444,601 | $620,864 | XML |
| 990 | September 2022 | $618,206 | $503,505 | $756,834 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
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 36-4202592).
Questions about FRIENDS OF LAKE FOREST PARKS AND RECREATION
- What is the EIN of FRIENDS OF LAKE FOREST PARKS AND RECREATION?
- The employer identification number (EIN) of FRIENDS OF LAKE FOREST PARKS AND RECREATION is 36-4202592.
- Is FRIENDS OF LAKE FOREST PARKS AND RECREATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2001.
- Are donations to FRIENDS OF LAKE FOREST PARKS AND RECREATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF LAKE FOREST PARKS AND RECREATION 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 LAKE FOREST PARKS AND RECREATION due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF LAKE FOREST PARKS AND RECREATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of FRIENDS OF LAKE FOREST PARKS AND RECREATION?
- The 990 for the year ended September 30, 2025 names JACKIE GRECA.
- Who are the officers and directors of FRIENDS OF LAKE FOREST PARKS AND RECREATION?
- The 990 for the year ended September 30, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF LAKE FOREST PARKS AND RECREATION have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $194,523, expenses of $1,309,260 and total assets of $787,077 at year end.
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All nonprofits in LAKE FOREST · Illinois · Recreation and sports