Nonprofit · EIN 86-3558536
FRIENDS OF KC
Tax-exempt · BOONSBORO, MD 21713
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $20,452 | $24,975 | -$4,523 | $44,663 | – | $44,663 |
| December 31, 2024 | 990-EZ | $48,237 | $15,123 | $33,114 | $49,186 | – | $49,186 |
| December 31, 2023 | 990-EZ | $22,000 | $12,903 | $9,097 | $16,072 | – | $16,072 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $13,879
- Net income from fundraising events
- $6,573
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $441
- Printing, publications and postage
- $51
- Other expenses
- $24,483
Balance sheet and other
- Total assets, start of year
- $49,186
- Total assets, end of year
- $44,663
- Total liabilities, end of year
- –
- Net assets, end of year
- $44,663
- Cash, savings and investments
- $28,794
- Gross receipts
- $20,452
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 |
|---|---|---|---|
| RUSSELL NEFF | President | 0 | $0 |
| SHARON NEFF | Vice President | 0 | $0 |
| PATRICK NEFF | Secretary | 0 | $0 |
| MICHELE SHAFFER | Treasurer | 0 | $0 |
| KIM KOONTZ | Director | 0 | $0 |
| AMANDA BAKER | Director | 0 | $0 |
| LINDA EBERSOLE | Director | 0 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSSELL NEFF | President | 0 | $0 |
| SHARON NEFF | Vice President | 0 | $0 |
| PATRICK NEFF | Secretary | 0 | $0 |
| DIANA SWART | Treasurer | 0 | $0 |
| JESSICA RICE | Treasurer | 0 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSSELL NEFF | President | 0 | $0 |
| SHARON NEFF | Vice President | 0 | $0 |
| PATRICK NEFF | Secretary | 0 | $0 |
| DIANA SWART | Treasurer | 0 | $0 |
| JESSICA RICE | Treasurer | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 21421 RIDENOUR RD, BOONSBORO, MD 21713-1522
- In care of
- % JESSICA RICE
- Signed the 990-EZ
- RUSSELL NEFF, President
- Phone
- (240) 217-1529
- Return prepared by
- Michele R Shaffer CPA
Mission
TO SEARCH AND FIND HOMES FOR ORPHANED DOGS, CATS, AND OTHER ANIMALS
Program accomplishments
- THIS CORPORATION IS ORGANIZED TO OPERATE A PET RESCUE.
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-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
- 86-3558536
- 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-N (e-Postcard)
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $44,663
- Income (IRS master file)
- $20,452
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $20,452 | $24,975 | $44,663 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | $48,237 | $15,123 | $49,186 | XML |
| 990-EZ | December 2023 | $22,000 | $12,903 | $16,072 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | 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 86-3558536).
Questions about FRIENDS OF KC
- What is the EIN of FRIENDS OF KC?
- The employer identification number (EIN) of FRIENDS OF KC is 86-3558536.
- Is FRIENDS OF KC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to FRIENDS OF KC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF KC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF KC 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 KC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of FRIENDS OF KC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF KC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $20,452, expenses of $24,975 and total assets of $44,663 at year end.
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