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    <Timestamp>2013-07-03T02:33:42-00:00</Timestamp>
    <TaxPeriodEndDate>2012-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Avrohom N Roth Inc</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>951 NE 167th Street 224</AddressLine1>
        <City>North Miami Beach</City>
        <State>FL</State>
        <ZIPCode>33162</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>271027169</EIN>
      <Name>
        <BusinessNameLine1>Friendship Circle of Greater Miami Inc</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>3057359686</Phone>
      <USAddress>
        <AddressLine1>PO Box 402113</AddressLine1>
        <City>Miami Beach</City>
        <State>FL</State>
        <ZIPCode>33140</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Menachem M Dechter</Name>
      <Title>Director</Title>
      <DateSigned>2013-07-03</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Avrohom N Roth</Name>
      <Phone>3057853172</Phone>
      <DatePrepared>2013-07-03</DatePrepared>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>114666</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>114666</ContributionsGiftsGrantsEtc>
      <TotalRevenue>114666</TotalRevenue>
      <SalariesOtherCompEmplBenefits>21512</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>2110</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>6804</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>1031</PrintingPublicationsPostage>
      <OtherExpensesTotal>36548</OtherExpensesTotal>
      <TotalExpenses>68005</TotalExpenses>
      <ExcessOrDeficitForYear>46661</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>2316</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>48977</NetAssetsOrFundBalancesEOY>
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      <CashSavingsAndInvestments>
        <BOY>4761</BOY>
        <EOY>51353</EOY>
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        <BOY>4761</BOY>
        <EOY>51353</EOY>
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      <SumOfTotalLiabilities>
        <BOY>2445</BOY>
        <EOY>2376</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>2316</BOY>
        <EOY>48977</EOY>
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      <PrimaryExemptPurpose>Support for children with special needs and their families.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>The Friendship Circle of Greater Miami, Inc. provides assistance and support to the families of children with special needs. The Organization serves 40 Families and is served by 20 volunteers.</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>41805</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>41805</TotalProgramServiceExpenses>
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        <PersonName>Menachem M Dechter</PersonName>
        <Title>Director</Title>
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        <Compensation>18700</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Corey Breier</PersonName>
        <Title>Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>David Smith</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Kenneth Israel</PersonName>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
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      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
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        <NamePerson>The Organization</NamePerson>
        <AddressUS>
          <AddressLine1>258 Poinciana Drive</AddressLine1>
          <City>Sunny Isles Beach</City>
          <State>FL</State>
          <ZIPCode>33160</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3057359686</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
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        <CurrentTaxYear>114666</CurrentTaxYear>
        <Total>154597</Total>
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        <CurrentTaxYearMinus1Year>39931</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>114666</CurrentTaxYear>
        <Total>154597</Total>
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      <PublicSupportTotal170>154597</PublicSupportTotal170>
      <TotalSupport>154597</TotalSupport>
      <First5Years170>X</First5Years170>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
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        <ContributorAddressUS>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Advertising 582</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Automobile 4,694</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Dues and subscriptions 146</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Insurance 1,730</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Web hosting 811</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Bank fees 175</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Merchant fees 916</Explanation>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Misc. and other 111</Explanation>
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