Nonprofit · EIN 51-0346948
FRIENDS OF BRANDYWINE SPRINGS
Tax-exempt · WILMINGTON, DE 19808
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,783 | $402,825 | -$400,042 | $70,650 | $0 | $70,650 |
| December 31, 2024 | 990 | $3,082 | $1,468 | $1,614 | $470,692 | $0 | $470,692 |
| December 31, 2023 | 990 | $4,081 | $5,009 | -$928 | $469,078 | $0 | $469,078 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $2,298
- Membership dues
- $1,070
- Program service revenue
- $0
- Investment income
- $485
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $401,325
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $350
- Program services (functional)
- $402,825
Balance sheet and other
- Total assets, start of year
- $470,692
- Total assets, end of year
- $70,650
- Total liabilities, end of year
- $0
- Net assets, end of year
- $70,650
- Net assets without donor restrictions
- $20,650
- Net assets with donor restrictions
- $50,000
- Gross receipts
- $2,783
- Employees
- 0
- Volunteers
- 50
- Year formed
- 1993
- State of legal domicile
- DE
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 |
|---|---|---|---|
| Ed Lipka | President Officer | 20 | $0 |
| Mark Lawlor | Vice President Officer | 20 | $0 |
| Mary Lou Lawlor | Secretary Officer | 15 | $0 |
| Angela Evans | Treasurer Officer | 15 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ed Lipka | President Officer | 20 | $0 |
| Mark Lawlor | Vice President Officer | 20 | $0 |
| Mary Lou Lawlor | Secretary Officer | 15 | $0 |
| Angela Evans | Treasurer Officer | 15 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ed Lipka | President Officer | 20 | $0 |
| Mark Lawlor | Vice President Officer | 20 | $0 |
| Mary Lou Lawlor | Secretary Officer | 15 | $0 |
| Angela Evans | Treasurer Officer | 15 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 5323, WILMINGTON, DE 19808-0323
- Mailing address (990-N for 2021)
- PO Box 5323, Wilmington DE 19808
- Principal officer (990 for 2025)
- Ed Lipka, 52 Greenridge Rd, Newark, DE 19711
- Principal officer (990-N for 2021)
- Edward Lipka, 52 Greenridge Road, Newark DE 19711
- Signed the 990
- Ed Lipka, President
- Phone
- (302) 545-2982
- Website
- www.fobsde.org
Mission
The Friends of Brandywine Springs (FOBS) is a non-profit, all volunteer organization dedicated to the improvement and historical restoration of the Brandywine Springs Amusement Park. The Friends of Brandywine Springs do not intend to rebuild the amusement park. Our plan is to create a historical nature walk. We want to make a clear, safe trail for visitors to stroll through the park and learn a little Delaware history while enjoying the natural surroundings.
Program accomplishments
- n/a0
- $400,000 donation to New Castle Parks for improvementsExpenses $402,825 · grants $400,000 · revenue $2,783
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 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
- 51-0346948
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C30Z)
- Assets (IRS master file)
- $70,650
- Income (IRS master file)
- $2,783
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,783 | $402,825 | $70,650 | XML |
| 990 | December 2024 | $3,082 | $1,468 | $470,692 | XML |
| 990 | December 2023 | $4,081 | $5,009 | $469,078 | XML |
| 990 | December 2022 | $452,607 | $5,271 | $470,006 | IRS |
| 990-N for 2021 Officer: Edward Lipka | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Mike Ciosek | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Michael Ciosek | December 31, 2019 | ≤ $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 51-0346948).
Questions about FRIENDS OF BRANDYWINE SPRINGS
- What is the EIN of FRIENDS OF BRANDYWINE SPRINGS?
- The employer identification number (EIN) of FRIENDS OF BRANDYWINE SPRINGS is 51-0346948.
- Is FRIENDS OF BRANDYWINE SPRINGS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to FRIENDS OF BRANDYWINE SPRINGS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF BRANDYWINE SPRINGS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF BRANDYWINE SPRINGS 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 BRANDYWINE SPRINGS 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 BRANDYWINE SPRINGS?
- The 990 for the year ended December 31, 2025 names Ed Lipka.
- Who are the officers and directors of FRIENDS OF BRANDYWINE SPRINGS?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF BRANDYWINE SPRINGS have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,783, expenses of $402,825 and total assets of $70,650 at year end.
Other nonprofits in WILMINGTON
- SUNRISE PROJECT INC EIN 87-2370083 · last filed 990 for 2024
- WRLD FOUNDATION EIN 87-2610501 · last filed 990 for 2024
- PARTNERSHIP FOR THE DELAWARE ESTUARY INC EIN 51-0375307 · last filed 990 for 2024
- AMERICAN PUBLIC GARDENS ASSOCIATION EIN 23-7110058 · last filed 990 for 2025
- DELAWARE CENTER FOR HORTICULTURE INC EIN 51-0252857 · last filed 990 for 2025
- BRANDYWINE SHAD 2020 INC EIN 83-4438592 · last filed 990-PF for 2024
- CLIMATE CATALYST INC EIN 99-3115487 · last filed 990 for 2024
- NATURE IS NONPARTISAN EIN 99-2462539 · last filed 990 for 2024