<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-20T18:18:00-04:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>922814008</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JULIA FIRESTONE CPA INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>16935 W BERNARDO DR STE 226</AddressLine1Txt>
        <CityNm>SAN DIEGO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92127</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421588058</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF NEUROSURGERY INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>7604899490</PhoneNum>
      <USAddress>
        <AddressLine1Txt>705 E OHIO AVENUE</AddressLine1Txt>
        <CityNm>ESCONDIDO</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92025</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK STERN MD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7604899490</PhoneNum>
      <SignatureDt>2024-06-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MARK</PersonFirstNm>
        <PersonLastNm>STERN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>YULIYA FIRESTONE CPA</PreparerPersonNm>
      <PTIN>P01533660</PTIN>
      <PhoneNum>8582522724</PhoneNum>
      <PreparationDt>2024-06-20</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>1</GrossReceiptsAmt>
      <InvestmentIncomeAmt>1</InvestmentIncomeAmt>
      <TotalRevenueAmt>1</TotalRevenueAmt>
      <ExcessOrDeficitForYearAmt>1</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13028</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13029</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>13028</BOYAmt>
        <EOYAmt>13029</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>13028</BOYAmt>
        <EOYAmt>13029</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>13028</BOYAmt>
        <EOYAmt>13029</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO UPGRADE TREATMENT OF BRAIN AND SPINE DISEASE BY PROVIDING NEUROSURGICAL TREATMENT, MEDICAL EQUIPMENT, SUPPLIES, AND PHYSICIAN MEDICAL EDUCATION AND TRAINING IN THE UNITED STATES, THIRD WORLD COUNTRIES, OR UNDERDEVELOPED COUNTRIES. THE MISSION OF THE ORGANIZATION IS TO SAVE ONE LIFE AT A TIME.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO UPGRADE TREATMENT OF BRAIN AND SPINE DISEASE BY PROVIDING NEUROSURGICAL TREATMENT, MEDICAL EQUIPMENT, SUPPLIES, AND PHYSICIAN MEDICAL EDUCATION AND TRAINING IN THE UNITED STATES, THIRD WORLD COUNTRIES, OR UNDERDEVELOPED COUNTRIES. THE MISSION OF THE ORGANIZATION IS TO SAVE ONE LIFE AT A TIME.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK STERN MD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MARK STERN MD</PersonNm>
        <USAddress>
          <AddressLine1Txt>705 EAST OHIO AVENUE</AddressLine1Txt>
          <CityNm>ESCONDIDO</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>92025</ZIPCd>
        </USAddress>
        <PhoneNum>7604899490</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <CommunityTrustInd>X</CommunityTrustInd>
      <PublicSupportTotal170Amt>0</PublicSupportTotal170Amt>
      <GrossReceiptsRltdActivitiesAmt>17</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.00000</PublicSupportCY170Pct>
      <PrivateFoundation170Ind>X</PrivateFoundation170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO UPGRADE TREATMENT OF BRAIN AND SPINE DISEASE BY PROVIDING NEUROSURGICAL TREATMENT, MEDICAL EQUIPMENT, SUPPLIES, AND PHYSICIAN MEDICAL EDUCATION AND TRAINING IN THE UNITED STATES, THIRD WORLD COUNTRIES, OR UNDERDEVELOPED COUNTRIES. THE MISSION OF THE ORGANIZATION IS TO SAVE ONE LIFE AT A TIME.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>TO UPGRADE TREATMENT OF BRAIN AND SPINE DISEASE BY PROVIDING NEUROSURGICAL TREATMENT, MEDICAL EQUIPMENT, SUPPLIES, AND PHYSICIAN MEDICAL EDUCATION AND TRAINING IN THE UNITED STATES, THIRD WORLD COUNTRIES, OR UNDERDEVELOPED COUNTRIES. THE MISSION OF THE ORGANIZATION IS TO SAVE ONE LIFE AT A TIME.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
