Nonprofit · EIN 27-2916722
FRIENDSHIP CIRCLE OF BALTIMORE INC
Tax-exempt (reinstated) · BALTIMORE, MD 21209
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $107,952 | $108,224 | -$272 | $3,860 | $7,937 | -$4,077 |
| December 31, 2024 | 990-EZ | $112,157 | $120,143 | -$7,986 | $5,404 | $9,209 | -$3,805 |
| December 31, 2023 | 990-EZ | $83,939 | $97,253 | -$13,314 | $6,935 | $2,754 | $4,181 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $99,062
- Program service revenue
- $8,890
Expenses
- Compensation of officers, directors and key employees
- $16,500
- Salaries, compensation and benefits (total)
- $52,263
- Professional fees and payments to contractors
- $2,400
- Occupancy
- $4,795
- Printing, publications and postage
- $369
- Other expenses
- $48,397
Balance sheet and other
- Total assets, start of year
- $5,404
- Total assets, end of year
- $3,860
- Total liabilities, end of year
- $7,937
- Net assets, end of year
- -$4,077
- Cash, savings and investments
- $3,860
- Gross receipts
- $107,952
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eliezer Solomon | Director | 15 | $16,500 |
| Neal Fox | Director | 3 | $0 |
| Shmuel Hecht | Director | 3 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eliezer Solomon | Director | 15 | $21,000 |
| Neal Fox | Director | 3 | $0 |
| Shmuel Hecht | Director | 3 | $0 |
990-EZ for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Eliezer Solomon | Director | 15 | $10,500 |
| Neal Fox | Director | 3 | $0 |
| Shmuel Hecht | Director | 3 | $0 |
| Shalom Zirkind | Director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 40 TAVERNGREEN CT, BALTIMORE, MD 21209-5304
- In care of
- % SHALOM ZIRKIND
- Mailing address (990-N for 2022)
- 6701 Old Pimlico Road, Baltimore MD 21209
- Principal officer (990-N for 2022)
- Eli Solomon, 40 Taverngreen Ct, Baltimore MD 21209
- Signed the 990-EZ
- Eliezer Solomon, President
- Return prepared by
- SW & Co CPA Inc
Mission
To provide connection and community to all Jews in the disability's community.
Program accomplishments
- 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.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-2916722
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P30)
- Assets (IRS master file)
- $3,860
- Income (IRS master file)
- $107,952
Revocation and reinstatement
- Exemption revoked
- May 15, 2013
- Posted by the IRS
- February 10, 2014
- Reinstated
- Effective May 15, 2013
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $107,952 | $108,224 | $3,860 | XML |
| 990-EZ | December 2024 | $112,157 | $120,143 | $5,404 | XML |
| 990-EZ | December 2023 | $83,939 | $97,253 | $6,935 | XML |
| 990-N for 2022 Officer: Eli Solomon | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Eli Solomon | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: ELI SOLOMON | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: ELI SOLOMON | December 31, 2018 | ≤ $50,000 receipts | – | – | e-Postcard |
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 27-2916722).
Questions about FRIENDSHIP CIRCLE OF BALTIMORE INC
- What is the EIN of FRIENDSHIP CIRCLE OF BALTIMORE INC?
- The employer identification number (EIN) of FRIENDSHIP CIRCLE OF BALTIMORE INC is 27-2916722.
- Is FRIENDSHIP CIRCLE OF BALTIMORE INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
- Are donations to FRIENDSHIP CIRCLE OF BALTIMORE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDSHIP CIRCLE OF BALTIMORE INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDSHIP CIRCLE OF BALTIMORE INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDSHIP CIRCLE OF BALTIMORE INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDSHIP CIRCLE OF BALTIMORE INC?
- The 990-N for 2022 names Eli Solomon.
- Who are the officers and directors of FRIENDSHIP CIRCLE OF BALTIMORE INC?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 1 received compensation from the organization, the highest $16,500 (Eliezer Solomon, Director).
- How much revenue does FRIENDSHIP CIRCLE OF BALTIMORE INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $107,952, expenses of $108,224 and total assets of $3,860 at year end.
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