FRIENDSHIP CIRCLE OF BALTIMORE INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDSHIP CIRCLE OF BALTIMORE INC (EIN 27-2916722)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-24
- IRS object ID
- 202512979349200321
- Schema version
- 2024v5.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-24T06:39:05-07:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 851370785 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SW & Co CPA Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7122 Pheasant Cross Dr | AddressLine1Txt |
| City | Baltimore | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 272916722 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Friendship Circle of Baltimore Inc | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 Taverngreen Ct | AddressLine1Txt |
| City | Baltimore | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21209 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Eliezer Solomon | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2025-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Shmuel Wolosow | PreparerPersonNm |
| PTIN | P02259305 | PTIN |
| Phone | 4102051185 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $112,157 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $96,377 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $15,780 | ProgramServiceRevenueAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Total Revenue | $112,157 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $78,264 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $6,231 | FeesAndOtherPymtToIndCntrctAmt |
| Printing Publications Postage | $348 | PrintingPublicationsPostageAmt |
| Other Expenses Total | $35,300 | OtherExpensesTotalAmt |
| Total Expenses | $120,143 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$7,986 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $4,181 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$3,805 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,935 | BOYAmt |
| EOY | $5,404 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,935 | BOYAmt |
| EOY | $5,404 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,754 | BOYAmt |
| EOY | $9,209 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,181 | BOYAmt |
| EOY | -$3,805 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To 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)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| Eliezer Solomon | ||
| Director | 15.00 | $21,000 |
| Neal Fox | ||
| Director | 3.00 | $0 |
| Shmuel Hecht | ||
| Director | 3.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SW Co CPA Inc | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7122 Pheasant Cross Dr | AddressLine1Txt |
| City | Baltimore | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21209 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3477468597 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59,245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,619 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $96,377 | CurrentTaxYearAmt |
| Total | $271,303 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $32,300 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $19,762 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $59,245 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $63,619 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $96,377 | CurrentTaxYearAmt |
| Total | $271,303 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $271,303 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $9,016 | CurrentTaxYearMinus1YearAmt |
| Total | $9,016 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $280,319 | TotalSupportAmt |
| Public Support CY170 | 0.96780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.86370 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other Expenses.1001 | Advertising and Promotion $2288 |
| Other Expenses.1002 | Office Expenses $2776 |
| Other Expenses.1005 | Travel $945 |
| Other Expenses.1012 | Insurance $2997 |
| Other Expenses.1 | General Events $12000 |
| Other Expenses.2 | Supplies & Materials $7644 |
| Other Expenses.3 | Camp Related Expanses $3960 |
| Other Expenses.4 | Dues & Subscriptions $902 |
| Other Expenses.5 | Merchant Account Fees $620 |
| Other Expenses.6 | Rent $450 |
| Other Expenses.7 | Payroll Service Fees $420 |
| Other Expenses.9 | Religious Articles $218 |
| Other Expenses.10 | Bank Fees $80 |
| Total Liabilities.1 | Due to Credit Cards - Beginning $1399 Due to Credit Cards - Ending $2209 |
| Total Liabilities.2 | Payroll Liabilities - Beginning $1355 Payroll Liabilities - Ending $0 |
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