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    <Timestamp>2011-04-04T11:55:19-00:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Avrohom N Roth</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>1110 NE 170th Street</AddressLine1>
        <City>North Miami Beach</City>
        <State>FL</State>
        <ZIPCode>33162</ZIPCode>
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    <ReturnType>990EZ</ReturnType>
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      <Name>
        <BusinessNameLine1>Friendship Circle Delaware Valley - North Inc</BusinessNameLine1>
      </Name>
      <NameControl>FRIE</NameControl>
      <Phone>2154971003</Phone>
      <USAddress>
        <AddressLine1>25 North State Street</AddressLine1>
        <City>Yardley</City>
        <State>PA</State>
        <ZIPCode>18940</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Yehuda Shmetov</Name>
      <Title>President</Title>
      <DateSigned>2011-04-04</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Avrohom Roth</Name>
      <Phone>3057853172</Phone>
      <DatePrepared>2011-04-04</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>N/A</WebSite>
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      <GrossReceipts>95498</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <GrossSalesOfInventory>18086</GrossSalesOfInventory>
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      <GroProfitLossSalesOfInventory>-805</GroProfitLossSalesOfInventory>
      <TotalRevenue>76607</TotalRevenue>
      <SalariesOtherCompEmplBenefits>37467</SalariesOtherCompEmplBenefits>
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      <OccupancyRentUtilitiesAndMaint>6000</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>3625</PrintingPublicationsPostage>
      <OtherExpensesTotal>25265</OtherExpensesTotal>
      <TotalExpenses>72707</TotalExpenses>
      <ExcessOrDeficitForYear>3900</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>-22499</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>-18599</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
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        <EOY>801</EOY>
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      <LandAndBuildings>
        <BOY>3216</BOY>
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        <EOY>801</EOY>
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      <SumOfTotalLiabilities>
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      <NetAssetsOrFundBalances>
        <BOY>-22499</BOY>
        <EOY>-18599</EOY>
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      <PrimaryExemptPurpose>Social services to special needs children</PrimaryExemptPurpose>
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        <DescriptionProgramServiceAccom>The Friendship Circle provides assistance and support to the families of children with special needs as well as to individuals and families struggling with addiction, isolation, and other crises The Friendship Circle provides assistance and support to the families of children with special needs as well as to individuals and families struggling with addiction, isolation, and other crises</DescriptionProgramServiceAccom>
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        <AddressUS>
          <AddressLine1>1224 Ward Drive</AddressLine1>
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          <State>PA</State>
          <ZIPCode>19067</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>Aryeh Weinstein</PersonName>
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          <AddressLine1>201 North St</AddressLine1>
          <City>Yardley</City>
          <State>PA</State>
          <ZIPCode>18940</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Menach Gansburg</PersonName>
        <AddressUS>
          <AddressLine1>411 Kingston Avenue</AddressLine1>
          <City>Brooklyn</City>
          <State>NY</State>
          <ZIPCode>11225</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>The Organization</NamePerson>
        <AddressUS>
          <AddressLine1>668 Stonyhill Road 156</AddressLine1>
          <City>Yardley</City>
          <State>PA</State>
          <ZIPCode>19067</ZIPCode>
        </AddressUS>
        <TelephoneNumber>2154979925</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
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        <CurrentTaxYearMinus3Years>28071</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>136804</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75632</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77412</CurrentTaxYear>
        <Total>335040</Total>
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        <CurrentTaxYearMinus3Years>28071</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>136804</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>75632</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>77412</CurrentTaxYear>
        <Total>335040</Total>
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      <PublicSupportTotal170>288742</PublicSupportTotal170>
      <GrossInvestmentIncome170>
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        <CurrentTaxYearMinus3Years>29</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>20</CurrentTaxYearMinus2Years>
        <Total>148</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>335188</TotalSupport>
      <PublicSupportPertcentage170>0.86140</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.79910</PublicSupportPertcentPriorYear>
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      <PublicSupportPercentage509>0.00000</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00000</InvestmentIncomePercentage>
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      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part II, Line 26, Liabilities Notes Payable Beginning of year 4,467, End of</Explanation>
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        <Explanation>year 14,400</Explanation>
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        <Explanation>Form 990-EZ, Part II, Line 26, Liabilities Bank overdraft Beginning of year 4,526, End of</Explanation>
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      <GeneralExplanation>
        <Explanation>year 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
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      <GeneralExplanation>
        <Explanation>of year 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part II, Line 26, Liabilities Due to related organization Beginning of year</Explanation>
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      <GeneralExplanation>
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