Friends for Neighborhood Progress

Tax-deductible

Frederick, MD501(c)(3)Since 1998EIN 52-1036628

To promote and advance the welfare of the residents of frederick county, maryland.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
Run by 15 volunteers and 3 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $65K a year · 19% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$36K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 12.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $15K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$37K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$160K
+52% vs prior year
Spent
$232K
To programs
62%
Net assets
$417K
By yearFY2020–FY2025
Revenue
$160K
FY2025▲ +52%
Revenue by fiscal year
FY2020$689K
FY2021$469K
FY2022$338K
FY2023$285K
FY2024$105K
FY2025$160K
Expenses
$232K
FY2025▼ -70%
Expenses by fiscal year
FY2020$397K
FY2021$338K
FY2022$332K
FY2023$364K
FY2024$771K
FY2025$232K
Net assets
$417K
FY2025▼ -15%
Net assets by fiscal year
FY2020$1.2M
FY2021$1.3M
FY2022$1.2M
FY2023$1.2M
FY2024$493K
FY2025$417K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1975.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $144K Management & general 38% · $88K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

11 people listed on the 990; $36K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$36,190Pt VII · Sec A
Board Co-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Co-Chair
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022
Michelle Petersen$36,190$42,730$47,465$12,305

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Improves the well-being of Frederick County, Maryland residents through various initiatives.

Provided by the organization

This section is blank until Friends for Neighborhood Progress claims this page.

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1 program service account for $144K of program spending, described in the organization's own filed words · FY2025.
01

Program operations include a housing first permanent supportive housing program, food assistance program and other related activities which support low income and disabled families and adults in frederick county.

$144Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · received and paid
Grants received · FY2025
Total grants receivedfrom 1 funder$15K
Grants paid · 18 grants · $1.2M · 2021–2025
Unitemized GrantFY2025$123,907
Unitemized GrantFY2025$10,765
Unitemized GrantFY2025$1,778
The City of Frederick MarylandFY2024$371,594
Unitemized GrantFY2024$113,662
Unitemized GrantFY2024$65,013
Unitemized GrantFY2024$10,644
Unitemized GrantFY2023$103,728
Unitemized GrantFY2023$30,134
Unitemized GrantFY2023$4,420
Unitemized GrantFY2022$96,910
Unitemized GrantFY2022$55,968
Unitemized GrantFY2022$6,263
Unitemized GrantFY2022$507
Unitemized GrantFY2021$98,584
Unitemized GrantFY2021$55,770
Unitemized GrantFY2021$7,814
Unitemized GrantFY2021$3,276

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$160K
Ln 12
Gifts and grantsLn 1h$103K
Other incomeLn 4–11$29K
Fees for servicesLn 2g$25K
Money outPt IX
$232K
Ln 25
Programscol B$144K
Managementcol C$88K
Owns and owesPt X
$417K
net assets · Ln 32
Cash and savingsLn 1–2$237K
Total assetsLn 16$454K
LiabilitiesLn 26$37K
PeoplePt VI, VII
11
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$103K
Government grantsLn 1e$62K
Fees for servicesLn 2g$25K
Investment incomeLn 3$3K
Other incomeLn 4–11$29K
Total revenueLn 12$160K
Assets in detailPt X, end of year
SavingsLn 2$237K
Cash and savings togetherLn 1–2$237K
Land, buildings, equipmentLn 10c$199K
Total assetsLn 16$454K
LiabilitiesLn 26$37K
Net assetsLn 32$417K
OperationsPt I, VI
EmployeesI 53
VolunteersI 615
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$307K$237K
Land, buildings, equipmentLn 10c$208K$199K
Total assetsLn 16$531K$454K
LiabilitiesLn 26$38K$37K
Net assetsLn 32$493K$417K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic individualsLn 2$136K$136K
Pay of current officers, directors and key staffLn 5$36K$36K
Other salaries and wagesLn 7$5K$5K
Payroll taxesLn 10$3K$3K
Legal feesLn 11b$1K$1K
Accounting feesLn 11c$12K$12K
Office expensesLn 13$2K$208$2K
Information technologyLn 14$2K$2K
OccupancyLn 16$10K$10K
TravelLn 17$896$896
Depreciation, depletion and amortizationLn 22$9K$9K
InsuranceLn 23$9K$9K
Other expenses (24a–d)Ln 24$6K$4K$2K
Total functional expensesLn 25$232K$144K$88K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $160K$232K−$73K$417K 990 PDF
FY2024 $105K$771K−$666K$493K 990 PDF
FY2023 $285K$364K−$78K$1.2M 990 PDF
FY2022 $338K$332K$6K$1.2M 990 PDF
FY2021 $469K$338K$132K$1.3M 990 PDF
FY2020 $689K$397K$292K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (4 parts)
Part VIII · Statement of revenue $159,744 across 7 lines filed
VIII-1e Government grants$61,922
VIII-1f All other contributions, gifts and grants$40,909
VIII-1h Total contributions, gifts and grants$102,831
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $24,548$24,548
VIII-3 Investment incomeExcluded from tax $3,115$3,115
VIII-6 Net rental income or lossExcluded from tax $29,250$29,250
VIII-12 Total revenueRelated to mission $24,548 · Unrelated business $0 · Excluded from tax $32,365$159,744
Part IX · Statement of functional expenses $232,433 across 13 lines filed
IX-2 Grants to domestic individualsPrograms $136,450$136,450
IX-5 Pay of current officers, directors and key staffManagement $36,190$36,190
IX-7 Other salaries and wagesManagement $5,037$5,037
IX-10 Payroll taxesPrograms $3,195$3,195
IX-11b Legal feesManagement $1,063$1,063
IX-11c Accounting feesManagement $11,624$11,624
IX-13 Office expensesPrograms $208 · Management $1,875$2,083
IX-14 Information technologyManagement $1,638$1,638
IX-16 OccupancyManagement $9,926$9,926
IX-17 TravelManagement $896$896
IX-22 Depreciation, depletion and amortizationManagement $9,244$9,244
IX-23 InsuranceManagement $8,696$8,696
IX-24 Other expenses (24a–d)Programs $4,340 · Management $2,051$6,391
IX-25 Total functional expensesPrograms $144,193 · Management $88,240 · Fundraising $0$232,433
Part X · Balance sheet $454,206 assets, 11 lines filed
X-2 Savings and temporary cash investmentsStart of year $307,349$237,453
X-4 Accounts receivableStart of year $5,921$4,711
X-9 Prepaid expenses and deferred chargesStart of year $9,442$12,968
X-10c Land, buildings and equipment, netStart of year $208,318$199,074
X-16 Total assetsStart of year $531,030$454,206
X-17 Accounts payable and accrued expensesStart of year $1,479$255
X-26 Total liabilitiesStart of year $38,452$37,228
X-27 Net assets without donor restrictionsStart of year $463,373$416,978
X-28 Net assets with donor restrictionsStart of year $29,205$0
X-32 Total net assets or fund balancesStart of year $492,578$416,978
X-33 Total liabilities and net assetsStart of year $531,030$454,206
Part XI · Reconciliation of net assets $416,978 net assets at year end
XI-1 Total revenue$159,744
XI-2 Total expenses$232,433
XI-3 Revenue less expenses−$72,689
XI-4 Net assets at start of year$492,578
XI-8 Prior period adjustments−$2,911
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$416,978

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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