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FRIENDSHIP CIRCLE OF BALTIMORE INC: Form 990EZ, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
FRIENDSHIP CIRCLE OF BALTIMORE INC (EIN 27-2916722)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-28
IRS object ID
202611489349200306
Schema version
2025v4.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-28T07:09:23-07:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN851370785PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SW & Co CPA IncBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line17122 Pheasant Cross DrAddressLine1Txt
CityBaltimoreCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21209ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN272916722EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Friendship Circle of Baltimore IncBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt

US Address USAddress

FieldValueIRS element (for citing)
Address Line140 Taverngreen CtAddressLine1Txt
CityBaltimoreCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEliezer SolomonPersonNm
Person TitlePresidentPersonTitleTxt
Signature2026-05-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonShmuel WolosowPreparerPersonNm
PTINP02259305PTIN
Phone4102051185PhoneNum
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$107,952GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$99,062ContributionsGiftsGrantsEtcAmt
Program Service Revenue$8,890ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$107,952TotalRevenueAmt
Salaries Other Comp Empl Bnft$52,263SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$2,400FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$4,795OccupancyRentUtltsAndMaintAmt
Printing Publications Postage$369PrintingPublicationsPostageAmt
Other Expenses Total$48,397OtherExpensesTotalAmt
Total Expenses$108,224TotalExpensesAmt
Excess Or Deficit For Year-$272ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY-$3,805NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$4,077NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$5,404BOYAmt
EOY$3,860EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,404BOYAmt
EOY$3,860EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$9,209BOYAmt
EOY$7,937EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY-$3,805BOYAmt
EOY-$4,077EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeTo provide connection and community to all Jews in the disability's community.PrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (3 entries)

Description Program Srvc AccomDescriptionProgramSrvcAccomTxt
Spark Summer Program: each year Spark welcomes an average of 15 adults with disabilities to enjoy and experience 4 weeks of summer camp. The participants enjoy a full day of activities, comraderies and life skills experience. The program keeps going throughout the year with monthly reunions and other get togethers.
Sunday Social: one Sunday each month FC brings families with children of all ages with a disability together with friends and volunteers for a great time together. From DIY activities, to magic shows and petting zoos each Sunday social is a memorable experience for everyone
CTeen: programs for teens to fosters Jewish pride, self-discovery, and community service by blending social events, Torah study, humanitarian outreach, and mitzvah projects such as local Shabbat dinners, trips, and annual global Shabbatons that draw thousands for inspiration and unity.

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Eliezer Solomon
Director15.00$16,500
Neal Fox
Director3.00$0
Shmuel Hecht
Director3.00$0
FieldValueIRS element (for citing)
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not RptfalseChgMadeToOrgnzngDocNotRptInd
Organization Had UBIfalseOrganizationHadUBIInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Form1120 Pol FiledfalseForm1120PolFiledInd
Made Loans To From OfficersfalseMadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSW Co CPA IncPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17122 Pheasant Cross DrAddressLine1Txt
CityBaltimoreCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21209ZIPCd
FieldValueIRS element (for citing)
Phone3477468597PhoneNum
FieldValueIRS element (for citing)
Foreign Financial AccountfalseForeignFinancialAccountInd
Foreign OfficefalseForeignOfficeInd
Donor Advised FndsfalseDonorAdvisedFndsInd
Operate HospitalfalseOperateHospitalInd
Tanning Services ProvidedfalseTanningServicesProvidedInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
School OperatingfalseSchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (true)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,762CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$59,245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,619CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,377CurrentTaxYearMinus1YearAmt
Current Tax Year$99,062CurrentTaxYearAmt
Total$338,065TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$19,762CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$59,245CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$63,619CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,377CurrentTaxYearMinus1YearAmt
Current Tax Year$99,062CurrentTaxYearAmt
Total$338,065TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$23,393SubstantialContributorsTotAmt
Public Support Total170$314,672PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$9,016CurrentTaxYearMinus2YearsAmt
Total$9,016TotalAmt
FieldValueIRS element (for citing)
Total Support$347,081TotalSupportAmt
Public Support CY1700.90660PublicSupportCY170Pct
Public Support PY1700.96780PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $3044
Other Expenses.1002Office Expenses $4404
Other Expenses.1008Interest $237
Other Expenses.1012Insurance $3255
Other Expenses.1General Events $20275
Other Expenses.2Supplies & Materials $10469
Other Expenses.3Camp Related Expanses $4763
Other Expenses.4Dues & Subscriptions $862
Other Expenses.5Payroll Service Fees $502
Other Expenses.7Bank Fees $336
Other Expenses.8Merchant Account Fees $250
Total Liabilities.1Due to Credit Cards - Beginning $2209 Due to Credit Cards - Ending $6205
Total Liabilities.2Loan Payable - Beginning $7000 Loan Payable - Ending $400
Total Liabilities.3Payroll Tax Liabilities - Beginning $0 Payroll Tax Liabilities - Ending $1332

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