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    <ReturnTs>2026-07-09T17:08:47Z</ReturnTs>
    <TaxPeriodEndDt>2026-05-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>933710025</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SALEM FRIENDSHIP AND GARDEN CLUB</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SALE</BusinessNameControlTxt>
      <PhoneNum>6037707319</PhoneNum>
      <USAddress>
        <AddressLine1Txt>22 Arlington Pond Ct</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03079</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Cheryl Pettipas</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>6037707319</PhoneNum>
      <SignatureDt>2026-07-09</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>SFGC-NH.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="ScheduleA" referenceDocumentName="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>91817</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>260</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>1995</MembershipDuesAmt>
      <GamingGrossIncomeAmt referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">82920</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="ScheduleG" referenceDocumentName="IRS990ScheduleG">2661</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>85581</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>3981</OtherRevenueTotalAmt>
      <TotalRevenueAmt>91817</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>2130</GrantsAndSimilarAmountsPaidAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1184</FeesAndOtherPymtToIndCntrctAmt>
      <PrintingPublicationsPostageAmt>486</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>3653</OtherExpensesTotalAmt>
      <TotalExpensesAmt>7453</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>84364</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>5436</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>89800</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5436</BOYAmt>
        <EOYAmt>89800</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>5436</BOYAmt>
        <EOYAmt>89800</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>5436</BOYAmt>
        <EOYAmt>89800</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>To educate members and the public about gardening, horticulture, conservation, and community beautification while promoting friendship and volunteer service.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Community Beautification and Pollinator Garden Stewardship: Volunteers planned, installed, and maintained public gardens throughout Salem, including continued stewardship of the Salem Town Forest Pollinator Garden. Activities included planting, weeding, mulching, watering, and maintaining pollinator-friendly landscapes to enhance public spaces, support local ecosystems, and educate the community about native plants and pollinators. These gardens are open to the public year-round and benefit residents and visitors. Persons Benefited: Entire community, including Salem residents and visitors.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>1201</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Children Gardening and Environmental Education: Developed and presented hands-on educational programs for elementary-aged children focusing on gardening, pollinators, plants, and environmental stewardship. Activities included interactive learning stations, planting projects, and educational materials designed to encourage an appreciation of nature and gardening. Persons Benefited: Elementary school students participating in community educational programs.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>75</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Horticultural Education and Community Outreach: Presented educational programs, workshops, and guest speakers on gardening, horticulture, pollinator habitats, native plants, and conservation. Programs were open to members and, when appropriate, the public to encourage lifelong learning and environmentally responsible gardening practices. Persons Benefited: Club members and community participants.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>1676</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Lorie Ball</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Angelica Pierson</PersonNm>
        <TitleTxt>Second Vice-President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kim Cummings</PersonNm>
        <TitleTxt>First Vice-President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Susan Hopkins</PersonNm>
        <TitleTxt>Recording Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Cheryl Pettipas</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Carol Demers</PersonNm>
        <TitleTxt>Corresponding Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Diane Koczat</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>true</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd referenceDocumentName="IRS990ScheduleL">false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>NH</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Cheryl Pettipas</PersonNm>
        <USAddress>
          <AddressLine1Txt>82 Zion Hill Road</AddressLine1Txt>
          <CityNm>Salem</CityNm>
          <StateAbbreviationCd>NH</StateAbbreviationCd>
          <ZIPCd>03079</ZIPCd>
        </USAddress>
        <PhoneNum>6035487563</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>false</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="ScheduleA" documentName="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <SupportedOrganizationsCnt>0</SupportedOrganizationsCnt>
      <SupportedOrganizationsTotalCnt>0</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>0</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearAmt>4916</CurrentTaxYearAmt>
        <TotalAmt>4916</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4916</CurrentTaxYearAmt>
        <TotalAmt>4916</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>4916</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearAmt>551</CurrentTaxYearAmt>
        <TotalAmt>551</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearAmt>82820</CurrentTaxYearAmt>
        <TotalAmt>82820</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>88287</TotalSupportAmt>
      <First5Years170Ind>X</First5Years170Ind>
      <PublicSupportCY170Pct>0.05570</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.00000</PublicSupportPY170Pct>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>During the tax year, the organization received charitable gaming distributions from licensed charitable gaming activities. These funds are used to support the organizations exempt purposes, including gardening, horticultural education, conservation, community beautification projects, and related charitable activities.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="ScheduleG" documentName="IRS990ScheduleG">
      <GamingInformationGrp>
        <GrossRevenueBingoAmt>0</GrossRevenueBingoAmt>
        <VolunteerLaborBingoPct>0.00000</VolunteerLaborBingoPct>
        <GrossRevenuePullTabsAmt>0</GrossRevenuePullTabsAmt>
        <VolunteerLaborPullTabsPct>0.00000</VolunteerLaborPullTabsPct>
        <GrossRevenueOtherGamingAmt>82920</GrossRevenueOtherGamingAmt>
        <VolunteerLaborOtherGamingPct>0.00000</VolunteerLaborOtherGamingPct>
        <GrossRevenueTotalGamingAmt>82920</GrossRevenueTotalGamingAmt>
        <CashPrizesTotalGamingAmt>0</CashPrizesTotalGamingAmt>
        <NonCashPrizesTotalGamingAmt>0</NonCashPrizesTotalGamingAmt>
        <RentFcltyCostsTotalGamingAmt>0</RentFcltyCostsTotalGamingAmt>
        <OthDirectExpnssTotalGamingAmt>0</OthDirectExpnssTotalGamingAmt>
        <DirectExpenseSummaryGamingAmt>0</DirectExpenseSummaryGamingAmt>
        <NetGamingIncomeSummaryAmt>82920</NetGamingIncomeSummaryAmt>
      </GamingInformationGrp>
      <StatesWhereGamingConductedCd>NH</StatesWhereGamingConductedCd>
      <LicensedInd>true</LicensedInd>
      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>true</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>0.00000</GamingOwnFacilityPct>
      <GamingOtherFacilityPct>1.00000</GamingOtherFacilityPct>
      <IndividualWithBooksNm>Deb Ardner</IndividualWithBooksNm>
      <PersonsWithBooksUSAddress>
        <AddressLine1Txt>37 Lazarus Way</AddressLine1Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03079</ZIPCd>
      </PersonsWithBooksUSAddress>
      <CntrctWith3rdPrtyForGameRevInd>true</CntrctWith3rdPrtyForGameRevInd>
      <GamingRevenueReceivedByOrgAmt>0</GamingRevenueReceivedByOrgAmt>
      <GamingRevenueRtnBy3PrtyAmt>82920</GamingRevenueRtnBy3PrtyAmt>
      <ThirdPartyPersonNm>Deb Ardner</ThirdPartyPersonNm>
      <ThirdPartyUSAddress>
        <AddressLine1Txt>1 Mall Road</AddressLine1Txt>
        <AddressLine2Txt>Unit XAA</AddressLine2Txt>
        <CityNm>Salem</CityNm>
        <StateAbbreviationCd>NH</StateAbbreviationCd>
        <ZIPCd>03079</ZIPCd>
      </ThirdPartyUSAddress>
      <GamingManagerPersonNm>Emily Goyette</GamingManagerPersonNm>
      <GamingManagerCompensationAmt>0</GamingManagerCompensationAmt>
      <GamingManagerServicesProvTxt>Charitable gaming funds were received in accordance with New Hampshire charitable gaming laws and are reported as contributions supporting the organizations exempt activities.</GamingManagerServicesProvTxt>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>During the tax year, the organization received charitable gaming distributions from licensed charitable gaming activities. These funds are used to support the organizations exempt purposes, including gardening, horticultural education, conservation, community beautification projects, and related charitable activities.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>The bylaws were amended to add the office of Second Vice President and to designate the Community Outreach Chair as a standing member of the Board of Directors.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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