Nonprofit · EIN 26-0255590
FRIENDS CLUB INC
Tax-exempt · COLUMBIA, SC 29206
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2023 | 990 | $0 | $0 | $0 | $32,613 | $0 | $32,613 |
Financial details: 990 for the year ended May 31, 2023
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $30,594
- Total assets, end of year
- $32,613
- Total liabilities, end of year
- $0
- Net assets, end of year
- $32,613
- Land, buildings and equipment
- $22,192
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2007
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| PETER LIUZZI | PRESIDENT/DIRECTOR Trustee or director, Officer | 15 | $0 |
| VANESSA LIUZZI | VICE PRESIDENT Trustee or director, Officer | 15 | $0 |
| MATTHEW GOLLACH | TREASURER Trustee or director, Officer | 15 | $0 |
| TONYA TUCKER | SECRETARY Trustee or director, Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- 2768 DECKER BLVD STE F, COLUMBIA, SC 29206-1714
- In care of
- % JEANETTE S FOGLE
- Principal officer (990 for 2022)
- Peter Liuzzi, 2768 Decker Blvd E F, Columbia, SC 29206
- Signed the 990
- Peter Liiuzzi, President
- Phone
- (803) 699-9660
Mission
PROVIDE SOCIAL ACTIVITIES FOR MEMBERS
Program accomplishments
- TO PROVIDE SOCIAL ACTIVITIES FOR MEMBERS0
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | Not on file |
| 2023 | May 31, 2024 | October 15, 2024 | Not on file |
At risk of automatic revocation
None of the last three returns is in the IRS public files. The IRS revokes tax-exempt status after three consecutive years without a return. Recent filings can take a few weeks to appear.
IRS record
- EIN
- 26-0255590
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 2008
- Accounting year ends
- May
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N50)
- Assets (IRS master file)
- $32,613
Filing history
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0255590).
Questions about FRIENDS CLUB INC
- What is the EIN of FRIENDS CLUB INC?
- The employer identification number (EIN) of FRIENDS CLUB INC is 26-0255590.
- Is FRIENDS CLUB INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 2008.
- Are donations to FRIENDS CLUB INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does FRIENDS CLUB INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS CLUB INC due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS CLUB INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2023.
- Who is the principal officer of FRIENDS CLUB INC?
- The 990 for the year ended May 31, 2023 names Peter Liuzzi.
- Who are the officers and directors of FRIENDS CLUB INC?
- The 990 for the year ended May 31, 2023 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS CLUB INC have?
- On its 990 for the year ended May 31, 2023 it reported revenue of $0, expenses of $0 and total assets of $32,613 at year end.
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