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FRIENDSHIP CIRCLE OF BALTIMORE INC: Form 990EZ, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
FRIENDSHIP CIRCLE OF BALTIMORE INC (EIN 27-2916722)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-09
IRS object ID
202422229349200807
Schema version
2023v5.1
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)
Return2024-08-09T08:15:08-07:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

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 Begin2023-01-01TaxPeriodBeginDt

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 Line16701 Old Pimlico RoadAddressLine1Txt
CityBaltimoreCityNm
State AbbreviationMDStateAbbreviationCd
ZIP21209ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEliezer SolomonPersonNm
Person TitlePresidentPersonTitleTxt
Signature2024-08-09SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonShmuel WolosowPreparerPersonNm
PTINP02259305PTIN
Phone3477468597PhoneNum
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

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$83,939GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$72,635ContributionsGiftsGrantsEtcAmt
Program Service Revenue$11,304ProgramServiceRevenueAmt
Cost Or Other Basis Expense Sale$0CostOrOtherBasisExpenseSaleAmt
Fundraising Gross Income$0FundraisingGrossIncomeAmt
Special Events Direct Expenses$0SpecialEventsDirectExpensesAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt
Total Revenue$83,939TotalRevenueAmt
Salaries Other Comp Empl Bnft$52,680SalariesOtherCompEmplBnftAmt
Fees And Other Pymt To Ind Cntrct$2,654FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$3,015OccupancyRentUtltsAndMaintAmt
Other Expenses Total$38,904OtherExpensesTotalAmt
Total Expenses$97,253TotalExpensesAmt
Excess Or Deficit For Year-$13,314ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$17,495NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,181NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIYes (X)InfoInScheduleOPartIIInd

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$17,495BOYAmt
EOY$6,935EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$17,495BOYAmt
EOY$6,935EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$2,754EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$17,495BOYAmt
EOY$4,181EOYAmt
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 AccomDescriptionProgramSrvcAccomTxtProgram Service ExpensesProgramServiceExpensesAmt
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.$20,365
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!$6,288
Shabbat Experience and Holiday programs: Every month and for each holiday FC provides a special program curated for those with special needs and their families. These programs are a lifeline and bridge to the greater Jewish community providing cultural experiences for an undeserved population.$5,964
FieldValueIRS element (for citing)
Total Program Service Expenses$32,617TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
Eliezer Solomon
Director15.00$10,500
Neal Fox
Director3.00$0
Shmuel Hecht
Director3.00$0
Shalom Zirkind
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$8,953CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,762CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$59,245CurrentTaxYearMinus1YearAmt
Current Tax Year$63,619CurrentTaxYearAmt
Total$183,879TotalAmt

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$8,953CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$32,300CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$19,762CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$59,245CurrentTaxYearMinus1YearAmt
Current Tax Year$63,619CurrentTaxYearAmt
Total$183,879TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$17,284SubstantialContributorsTotAmt
Public Support Total170$166,595PublicSupportTotal170Amt

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$9,016CurrentTaxYearAmt
Total$9,016TotalAmt
FieldValueIRS element (for citing)
Total Support$192,895TotalSupportAmt
Public Support CY1700.86370PublicSupportCY170Pct
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 (15 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Other Expenses.1001Advertising and Promotion $1670
Other Expenses.1002Office Expenses $1382
Other Expenses.1005Travel $692
Other Expenses.1007Conferences, Conventions, and Meetings $127
Other Expenses.1012Insurance $2060
Other Expenses.1Camp Related Expanses $13365
Other Expenses.2General Events $9569
Other Expenses.3Supplies & Materials $7692
Other Expenses.4Dues & Subscriptions $831
Other Expenses.5Religious Articles $559
Other Expenses.6Merchant Account Fees $357
Other Expenses.7Graphic Design $300
Other Expenses.8Payroll Service Fees $300
Total Liabilities.1Due to Credit Cards - Beginning $0 Due to Credit Cards - Ending $1399
Total Liabilities.2Payroll Liabilities - Beginning $0 Payroll Liabilities - Ending $1355

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