Nonprofit · EIN 88-3848825
FRIENDS OF THE OB PAC INC
Tax-exempt · ORMOND BEACH, FL 32174
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $66,410 | $82,121 | -$15,711 | $167,489 | $0 | $167,489 |
| December 31, 2024 | 990 | $154,295 | $27,587 | $126,708 | $183,200 | $0 | $183,200 |
| December 31, 2023 | 990 | $255,930 | $199,438 | $56,492 | $56,492 | $0 | $56,492 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $63,563
- of which government grants
- $40,735
- Program service revenue
- $0
- Investment income
- $2,847
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,850
- Program services (functional)
- $82,121
Balance sheet and other
- Total assets, start of year
- $183,200
- Total assets, end of year
- $167,489
- Total liabilities, end of year
- $0
- Net assets, end of year
- $167,489
- Land, buildings and equipment
- $10,080
- Net assets without donor restrictions
- $167,489
- Gross unrelated business income
- $2,847
- Gross receipts
- $66,410
- Employees
- 0
- Year formed
- 2023
- State of legal domicile
- FL
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCILLE JACKMAN | DIRECTOR Trustee or director | 0 | $0 |
| BILLIE JO KALER | DIRECTOR Trustee or director | 10 | $0 |
| BARBARA WOLFSON | DIRECTOR Trustee or director | 0 | $0 |
| LIBBY VESCOVI | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCILLE JACKMAN | DIRECTOR Trustee or director | 0 | $0 |
| BILLIE JO KALER | DIRECTOR Trustee or director | 10 | $0 |
| BARBARA WOLFSON | DIRECTOR Trustee or director | 0 | $0 |
| LIBBY VESCOVI | TREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LUCILLE JACKMAN | DIRECTOR Trustee or director | – | $0 |
| BILLIE JO KALER | DIRECTOR Trustee or director | 10 | $0 |
| BARBARA WOLFSON | DIRECTOR Trustee or director | – | $0 |
| LIBBY VESCOVI | TREASURER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 339 N US HWY 1, ORMOND BEACH, FL 32174-0000
- In care of
- % LIBBY VESCOVI
- Mailing address (990-N for 2022)
- 399 N US HWY 1, ORMOND BEACH FL 32174
- Principal officer (990-N for 2022)
- BILLIE JO KALER, 399 N US HWY 1, ORMOND BEACH FL 32174
- Signed the 990
- LIBBY VESCOVI TREASURE, TREASURE
- Return prepared by
- AssetSmart Accounting Services
Mission
EDUCATION AND DEVELOPMENT OF THE PERFORMING ARTS
Program accomplishments
- EDUCATION AND DEVELOPMENT OF THE PERFORMING ARTSExpenses $82,121
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 88-3848825
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A61)
- Assets (IRS master file)
- $167,489
- Income (IRS master file)
- $66,410
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $66,410 | $82,121 | $167,489 | IRS |
| 990 | December 2024 | $154,295 | $27,587 | $183,200 | XML |
| 990 | December 2023 | $255,930 | $199,438 | $56,492 | XML |
| 990-N for 2022 Officer: BILLIE JO KALER | December 31, 2022 | ≤ $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 88-3848825).
Questions about FRIENDS OF THE OB PAC INC
- What is the EIN of FRIENDS OF THE OB PAC INC?
- The employer identification number (EIN) of FRIENDS OF THE OB PAC INC is 88-3848825.
- Is FRIENDS OF THE OB PAC INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to FRIENDS OF THE OB PAC INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE OB PAC 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 FRIENDS OF THE OB PAC 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 FRIENDS OF THE OB PAC INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE OB PAC INC?
- The 990-N for 2022 names BILLIE JO KALER.
- Who are the officers and directors of FRIENDS OF THE OB PAC INC?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE OB PAC INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $66,410, expenses of $82,121 and total assets of $167,489 at year end.
Other nonprofits in ORMOND BEACH
- HALIFAX REPERTORY THEATRE EIN 86-3748892 · last filed 990 for 2026
- FREED PERFORMING ARTS INC EIN 81-1235158 · last filed 990 for 2025
- CHILDRENS MUSICAL THEATRE WORKSHOP INC EIN 59-3364185 · last filed 990-EZ for 2025
- CIVIC BALLET OF VOLUSIA COUNTY INC EIN 59-3371432 · last filed 990 for 2025
- ORMOND BEACH ARTS DISTRICT INC EIN 81-1241988 · last filed 990-EZ for 2025
- THE ORMOND YACHT CLUB INC EIN 30-0530369 · last filed 990-EZ for 2025
- SIMPLY AMAZING INC EIN 38-4060532 · last filed 990-EZ for 2024
- DAYTONA MARITIME MUSEUM INC EIN 61-1681290 · last filed 990-N for 2025
All nonprofits in ORMOND BEACH · Florida · Arts, culture and humanities