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Nonprofit · EIN 23-7000317

FRIENDSHIP CENTERS OF EMMET COUNTY

Tax-exempt · PETOSKEY, MI 49770

Financials

$2.6M$2.5M2023$2.6M$2.6M2024
Revenue Expenses · by fiscal year end
Financials of FRIENDSHIP CENTERS OF EMMET COUNTY by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
September 30, 2025990$2,553,846$2,575,206-$21,360$3,661,593$129,793$3,531,800
September 30, 2024990$2,551,430$2,518,764$32,666$3,485,574$114,965$3,370,609
Financial details: 990 for the year ended September 30, 2025

Revenue

Contributions, gifts and grants
$2,407,936
of which government grants
$2,178,827
Program service revenue
$65,247
Investment income
$56,202
Net gain from sales of assets
$2,500
Net income from gaming
$712
Other revenue
$24,461

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$106,529
Other salaries and wages
$1,306,280
Salaries, compensation and benefits (total)
$1,758,594
Professional fundraising fees
$0
Accounting fees
$13,818
Occupancy
$44,607
Travel
$18,891
Depreciation
$113,319
Program services (functional)
$1,981,939
Management and general (functional)
$463,513
Fundraising (functional)
$129,754

Balance sheet and other

Total assets, start of year
$3,485,574
Total assets, end of year
$3,661,593
Total liabilities, end of year
$129,793
Net assets, end of year
$3,531,800
Land, buildings and equipment
$2,571,773
Net assets without donor restrictions
$2,953,759
Net assets with donor restrictions
$578,041
Gross receipts
$2,553,896
Employees
53
Volunteers
98
Year formed
1967
State of legal domicile
MI

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 September 30, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
DENNEEN SMITHEXECUTIVE DIRECTOR
Officer
40$107,150$3,082
THOMAS KILPATRICKDIRECTOR
Trustee or director
1$0$0
GERI DORRISDIRECTOR
Trustee or director
1$0$0
FRANK TARQUINITREASURER
Trustee or director, Officer
2$0$0
TERRI WINEGARDENPRESIDENT
Trustee or director, Officer
2$0$0
MARY CLINTONVICE PRESIDENT
Trustee or director, Officer
2$0$0
BRENT BIEBUYCKSECRETARY
Trustee or director, Officer
2$0$0
990 for the year ended September 30, 2024: 7 people
NameTitleHours / weekCompensationOther / benefits
DENNEEN SMITHEXECUTIVE DIRECTOR
Officer
40$102,629$2,924
FRANK TARQUINIDIRECTOR
Trustee or director
1$0$0
THOMAS KILPATRICKDIRECTOR
Trustee or director
1$0$0
TERRI WINEGARDENPRESIDENT
Trustee or director, Officer
2$0$0
MARY CLINTONVICE PRESIDENT
Trustee or director, Officer
2$0$0
BILL WYMANTREASURER
Trustee or director, Officer
2$0$0
BRENT BIEBUYCKSECRETARY
Trustee or director, Officer
2$0$0

Address and contacts

Address (IRS master file)
1322 ANDERSON RD, PETOSKEY, MI 49770-8118
Principal officer (990 for 2024)
TERRI WINEGARDEN, 1322 ANDERSON ROAD, PETOSKEY, MI 49770
Signed the 990
TERRI WINEGARDEN, PRESIDENT
Phone
(231) 347-3211
Return prepared by
RASMUSSEN TELLER & CARON PC

Mission

OUR MISSION IS TO ENSURE THAT ALL SENIOR CITIZENS HAVE THE OPPORTUNITIES, INFORMATION, AND SERVICES NECESSARY TO LIVE HEALTHY, SAFE, AND ACTIVE LIVES IN DIGNITY.

990 for the year ended September 30, 2025

Program accomplishments

  • HOME ASSISTANCE - PROVIDE IN-HOME AIDES TO ASSIST SENIORS WITH BATHING, HOUSECLEANING, ERRANDS, AND CAREGIVER RELIEF. AIDES PROVIDED 3,109 HOURS OF SERVICE DURING THE YEAR.
    Expenses $321,601
  • NUTRITION SERVICES - PROVIDE CONGREGATE AND HOME DELIVERED MEALS TO SENIOR CITIZENS. 21,953 CONGREGATE MEALS PROVIDED AND 31,934 HOME DELIVERED MEALS.
    Expenses $755,198 · revenue $1,912
  • TRANSPORTATION SERVICE - PROVIDE TRANSPORTATION TO SENIORS AND HANDICAPPED PERSONS THROUGHOUT EMMET COUNTY, MICHIGAN. 11,874 RIDES WERE PROVIDED DURING THE YEAR.
    Expenses $410,146 · revenue $26,111
  • RETIRED SENIOR VOLUNTEER
    Expenses $107,250
  • HEALTH SERVICES
    Expenses $165,583 · revenue $29,168
  • EXERCISE AND FITNESS
    Expenses $48,144 · revenue $2,975
  • SUPPORTIVE SERVICES
    Expenses $174,017 · revenue $5,081

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 September, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025September 30, 2026February 16, 2027Not due yet
2024September 30, 2025February 17, 2026990 on file
2023September 30, 2024February 18, 2025990 on file

IRS record

EIN
23-7000317
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
1970
Accounting year ends
September
Files
Form 990 or 990-EZ
Category (NTEE)
Human services (P81Z)
Assets (IRS master file)
$3,661,593
Income (IRS master file)
$2,553,896

Filing history

FormYear endedRevenueExpensesAssetsReturn
990September 2025$2,553,846$2,575,206$3,661,593XML
990September 2024$2,551,430$2,518,764$3,485,574XML
990September 2023$2,758,364$2,331,473$3,354,564IRS
990September 2022$2,214,888$2,215,782$2,825,829IRS
990September 2021–––IRS
990September 2020–––IRS
990September 2019–––IRS
990September 2018–––IRS

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 23-7000317).

Questions about FRIENDSHIP CENTERS OF EMMET COUNTY

What is the EIN of FRIENDSHIP CENTERS OF EMMET COUNTY?
The employer identification number (EIN) of FRIENDSHIP CENTERS OF EMMET COUNTY is 23-7000317.
Is FRIENDSHIP CENTERS OF EMMET COUNTY tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1970.
Are donations to FRIENDSHIP CENTERS OF EMMET COUNTY tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does FRIENDSHIP CENTERS OF EMMET COUNTY 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 CENTERS OF EMMET COUNTY due?
The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did FRIENDSHIP CENTERS OF EMMET COUNTY last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended September 2025.
Who is the principal officer of FRIENDSHIP CENTERS OF EMMET COUNTY?
The 990 for the year ended September 30, 2025 names TERRI WINEGARDEN.
Who are the officers and directors of FRIENDSHIP CENTERS OF EMMET COUNTY?
The 990 for the year ended September 30, 2025 lists 7 people; 1 received compensation from the organization, the highest $107,150 (DENNEEN SMITH, EXECUTIVE DIRECTOR).
How much revenue does FRIENDSHIP CENTERS OF EMMET COUNTY have?
On its 990 for the year ended September 30, 2025 it reported revenue of $2,553,846, expenses of $2,575,206 and total assets of $3,661,593 at year end.

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