2025-11-10T16:43:10-05:00 2024-12-31 274398193 HARVEY & SIMONS CPAS LLC PO BOX 193 ARTESIA NM 882110193 990 2024-01-01 850325906 FRIENDS OF THE LIVING DESERT INC FRIE 5758875516 PO BOX 100 CARLSBAD NM 882210100 SANDRA COSAND ASST TREASURER 5758875516 2025-11-08 true true CHRISTOPHER L SIMONS P01370848 5757364670 2025-11-07 2024 2025-03-06 01:10:19Z CAROL BELISKI 408 SOUTHERN SKY CARLSBAD NM 88220 90603 false X HTTPS://LIVINGDESERTNM.ORG/ X 1984 NM THE PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED ARE (1) TO ASSIST THE LIVING DESERT STATE PARK, A STATE PARK SITUATED IN CARLSBAD, NEW MEXICO, BY PROVIDING FINANCIAL ASSISTANCE AND VOLUNTEER HELP; (2) THE DOING AND PERFORMING OF ANY AND ALL ACTS OR THINGS NECESSARY, PROPER, OR CONVENIENT FOR OR INCIDENTAL TO THE FURTHERANCE OR THE CARRYING OUT OF THE PURPOSES HEREIN ABOVE MENTIONED; AND (3) TO ENGAGE IN ANY LAWFUL ACT OR ACTIVITY FOR WHICH NONPROFIT CORPORATION MAY BE ORGANIZED UNDER THE "NONPROFIT CORPORATION ACT" OF THE STATE OF NEW MEXICO. 7 7 0 45 0 56483 68625 0 3632 3747 5062 13282 65177 85654 0 0 0 0 0 101998 74986 101998 74986 -36821 10668 163344 174012 0 163344 174012 X THE PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED ARE (1) TO ASSIST THE LIVING DESERT STATE PARK, A STATE PARK SITUATED IN CARLSBAD, NEW MEXICO, BY PROVIDING FINANCIAL ASSISTANCE AND VOLUNTEER HELP; (2) THE DOING AND PERFORMING OF ANY AND ALL ACTS OR THINGS NECESSARY, PROPER, OR CONVENIENT FOR OR INCIDENTAL TO THE FURTHERANCE OR THE CARRYING OUT OF THE PURPOSES HEREIN ABOVE MENTIONED; AND (3) TO ENGAGE IN ANY LAWFUL ACT OR ACTIVITY FOR WHICH NONPROFIT CORPORATION MAY BE ORGANIZED UNDER THE "NONPROFIT CORPORATION ACT" OF THE STATE OF NEW MEXICO. false false 69205 THE ORGANIZATION PROVIDED FINANCIAL AND VOLUNTEER ASSISTANCE TO THE STATE OF NEW MEXICO LIVING DESERT STATE PARK IN CARLSBAD, NEW MEXICO. FINANCIAL ASSISTANCE IS COMPRISED OF THE PURCHASE AND DONATION OF MATERIALS, SUPPLIES, SERVICES, PROPERTY AND EQUIPMENT. 69205 true true false false false false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false X 7 7 false false false false false false false true true false false false false false false true true false NM X HARVEY & SIMONS CPAS LLC 5757364670 PO BOX 193 ARTESIA NM 88211 X VERONICA RONI BARNHART DIRECTOR X 0 0 0 KATHY HAMPTON VICE PRESIDE X 0 0 0 KATELYN MAXWELL DIRECTOR 1.00 X 0 0 0 CAROL BELISKI PRESIDENT X 0 0 0 SANDRA COSAND ASST TREASUR X 0 0 0 ADAN DONNIE RODRIQUEZ JR TREASURER X 0 0 0 MICHAEL PHEIFER SECRETARY X 0 0 0 false false false 7010 28908 32707 68625 3747 3747 17051 4949 12102 12102 SCOOTER RENTAL 1180 1180 1180 85654 12102 4927 1669 1669 30788 30198 590 207 207 836 836 2267 1158 1109 PARK SUPPORT 33488 33488 ZOO CAMP EXPENSES 2193 2193 BANK FEES 1098 1098 SPECIAL EVENT EXPENSES 1069 1069 1371 1099 272 74986 69205 5781 0 35290 42064 128054 131948 108384 108384 163344 174012 0 0 X 101348 111866 61996 62146 163344 174012 163344 174012 10668 X X true false true false X 145356 52522 116921 30065 39717 384581 3385 6366 6742 7799 17051 41343 105 245 745 645 1180 2920 26418 28908 55326 148846 59133 124408 64927 86856 484170 484170 2128 2738 3436 3632 3747 15681 2128 2738 3436 3632 3747 15681 150974 61871 127844 68559 90603 499851 0.96860 0.97190 0.03000 0.03000 X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 128054 150 3747 3 131948 124342 80 3632 128054 117906 3000 3436 124342 113068 2100 2738 117906 109988 960 2128 8 113068 0.49000 0.47000 0.04000 true false 108384 108384 SCHEDULE D, PAGE 2, PART V, LINE 4 FUNDS ARE MANAGED BY THE CARLSBAD FOUNDATION AND CONSIST OF DONATIONS ACCUMULATED FROM UNRELATED PARTIES MADE TO THE CARLSBAD FOUNDATION FOR THE BENEFIT OF THE FRIENDS OF THE LIVING DESERT. THE FUNDS CONSIST OF THE UNRESTRICTED BALANCE FUND WHICH IS TEMPORARILY RESTRICTED BY THE BOARD, THE DEMAND FUND WHICH IS UNRESTRICTED, AND THE PERMANENT FUND WHICH IS DONOR RESTRICTED PERMANENT FUNDS. ALL FUNDS ARE TO BE USED FOR THE BENEFIT OF THE OPERATIONS AND PROJECTS OF THE FRIENDS OF THE LIVING DESERT AND ITS ONGOING AND YEARLY GOALS, OBJECTIVES, AND NEEDS. FORM 990 - ORGANIZATION'S MISSION THE PURPOSE FOR WHICH THE CORPORATION IS ORGANIZED ARE (1) TO ASSIST THE LIVING DESERT STATE PARK, A STATE PARK SITUATED IN CARLSBAD, NEW MEXICO, BY PROVIDING FINANCIAL ASSISTANCE AND VOLUNTEER HELP; (2) THE DOING AND PERFORMING OF ANY AND ALL ACTS OR THINGS NECESSARY, PROPER, OR CONVENIENT FOR OR INCIDENTAL TO THE FURTHERANCE OR THE CARRYING OUT OF THE PURPOSES HEREIN ABOVE MENTIONED; AND (3) TO ENGAGE IN ANY LAWFUL ACT OR ACTIVITY FOR WHICH NONPROFIT CORPORATION MAY BE ORGANIZED UNDER THE "NONPROFIT CORPORATION ACT" OF THE STATE OF NEW MEXICO. FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE COMPLETED DRAFT FORM 990 (INCLUDING REQUIRED SCHEDULES) WILL BE DISTRIBUTED TO THE TREASURER IN EITHER ELECTRONIC OR PAPER FORM FOR REVIEW AND APPROVAL. ANY QUESTIONS OR CONCERNS WILL BE NOTED AND ADDRESSED ENSURING THAT CHANGES ARE INCORPORATED ITO THE FORM 990 AS APPROPRIATE. FORM 990, PAGE 6, PART VI, LINE 15A N/A - USE OF VOLUNTEERS FORM 990, PAGE 6, PART VI, LINE 15B N/A - USE OF VOLUNTEERS FORM 990, PAGE 6, PART VI, LINE 19 A MEMBER OF THE PUBLIC MAY REQUEST TO INSPECT ORGANIZATION DOCUMENTS AT THE PRINCIPAL OFFICE FOR THE ORGANIZATION. THE ENTITY MUST PROVIDE THE INFORMATION REQUESTED THAT SAME DAY. HOWEVER, IF THE REQUEST PLACES AN "UNREASONABLE BURDEN" ON THE ORGANIZATION, THE REQUESTED INFORMATION WILL BE PROVIDED NO LATER THAN THE NEXT BUSINESS DAY AFTER THE UNUSUAL CIRCUMSTANCES CEASES TO EXIST (LIMITED TO A MAXIMUM OF FIVE BUSINESS DAYS AFTER THE REQUEST). WRITTEN REQUESTS MADE BY FAX, MAIL, EMAIL, OR OVERNIGHT SERVICE, WHICH INCLUDE THE REQUESTER ADDRESS WILL BE PROVIDED WITHIN 30 DAYS OF REQUEST RECEIPT. FORM 990, PART XII BOARD IS RESPONSIBLE FOR REVIEW, SELECTION, AND CONTRACTING OF ALL OUTSIDE ACCOUNTING PROFESSIONALS. BOARD SECRETARY OR OTHER OFFICER, AS APPROVED BY THE BOARD, IS RESPONSIBLE FOR MONTHLY ACCOUNTING RECORDS PROVIDED TO THE ACCOUNTANT ON A MONTHLY BASIS FOR THE PREPARATION OF MONTHLY ACCOUNTING RECORDS. A MONTHLY PREPARED FINANCIAL STATEMENT IS PREPARED FOR THE BOARD AND AN ANNUAL COMPILIED FINANCIAL STATEMENT IS PREPARED FOR THE ANNUAL TAX RETURN AND BOARD REVIEW.