| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 5,763 | 12,385 | 89,266 | 55,942 | 8,263 | 171,619 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 5,763 | 12,385 | 89,266 | 55,942 | 8,263 | 171,619 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 0 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 171,619 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 5,763 | 12,385 | 89,266 | 55,942 | 8,263 | 171,619 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | ||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | 0 | ||||
| 11 | Total support. Add lines 7 through 10 | 171,619 | |||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
| Calendar year (or fiscal year beginning in) | (a) 2021 | (b) 2022 | (c) 2023 | (d) 2024 | (e) 2025 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6 | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975 | ||||||
| c | Add lines 10a and 10b | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6Total annual distributions. Add lines 1 through 5. | 6 | |
|
7
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
7 | |
| 8 Distributable amount for 2025 from Section C, line 6 | 8 | |
| 9 Line 7 amount divided by Line 8 amount | 9 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2025 |
(iii) Distributable Amount for 2025 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2025 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2025 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2025: | ||||
| a From 2020....... | ||||
| b From 2021....... | ||||
| c From 2022....... | ||||
| d From 2023....... | ||||
| e From 2024....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2025 distributable amount | ||||
|
i
Carryover from 2020 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2025 from Section D, line 6: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2025 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2025, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2025. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2026. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2021..... | ||||
| b Excess from 2022..... | ||||
| c Excess from 2023..... | ||||
| d Excess from 2024..... | ||||
| e Excess from 2025..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 25022730 |
| Software Version: | v1.00 |
| Return Reference | Explanation |
|---|---|
| Form 990-EZ, Part I, Line 15 | includes newsletter printing $4058, streets pamphlet printing $1,325, Po box rental $210, sanitation guide printing $130 |
| Form 990-EZ, Part I, Line 16 | Expense Summary management expenses PO Box $210, Maryland State Filing Fee $75 Management expenses = .48% Program service expenses 99.52% General Explantation of other program service expenses Insurance, Website hosting =$1975 Maryland Environmental, health and safety grant $45385, Community garden $2297 Safety Committee $ 825 repaired cafe lights Lady Day Way committee $821 beautified the street, Beautification committee $ 681 planted trees and mulched tree pits, National night out $485, Community events $882 (See schedule O for details) |
| Form 990-EZ, Part III, Line (28-31) | Line 28: Spending funds received from State of Maryland Environment, Health, and Justice grant: a mural was designed and installed on Lady Day Way, the 200 block of South Durham. the mural depicted Billie Holiday singing with an orchestra behind her. More work on the block is planned in conjunction with Graham Projects. Street calming measures and crosswalk designs are scheduled to be installed in early 2026. Plaques and informational signs are to be installed. Line 30: Community GardenThe Association began maintaining three vacant lots at 1825-2729 E Pratt St. totaling 4,600 square ft. as a garden in 1987. Our garden has 26 plots for 37 gardeners with a City water line, a green space used for community events. Gardeners turn yard waste into for their own use in their plots. The garden property is protected as a permanent green space by the Baltimore Green Space Land Trust and was purchased from the City with funds provided by our Association. Our Association is the Baltimore Green Space Partner Organization our Community Garden Chair is the Baltimore Green Space Site Manager for this property. In addition to maintaining their individual garden plots, at least two of our gardeners clear the public sidewalk in front of the garden of any snow or ice during the winter months and all of our gardeners spend a total of 32 hours/month from April through November to maintain the overall garden space by watering and weeding plants, cutting the grass, taking out the trash and recycles. Over 50 neighbors and gardeners attended a Honey Happy Hour at our neighborhood garden to celebrate National Honey Bee Day in August. This included a presentation by a local beekeeper who discussed the importance of bees and raw honey was for sale. In addition, the Association has on our website information about pollinators and the best plants to provide food and habitat for them (information was provided by Bee Informed Baltimore, Sierra Club and Baltimore Bee-Friendly Apiary). The community garden also provides many native and other pollinator-friendly plants for pollinators. The Association's community gardeners held an Oktoberfest in our neighborhood garden in September. We cooked sausages and hot dogs and had other side dishes and refreshments that were provided by our Association and local businesses. A garden social membership was available for non-gardeners too. We helped a local company gather data for their bee camera protype. Thirty-six gardeners contributed a total of 1,120 volunteer hours to the garden in 2026. Media/Communications, Line 29 :Our newsletter is delivered to all residences and businesses in our neighborhood, regardless of membership, to communicate information regarding the Assoc., issues, school, businesses, social activities, City-wide activities, voter registration/elections, and government taxes, regulations and resources. We provide contact information for all of our officers and committees, City council members/president and state general assembly members; and detailed trash/recycling information, including items allowed, storage, pickup/drop-off times/locations. In 2025, we promoted local businesses and featured those that help fund our newsletter (58% of our printing costs were funded by their ads). We also provided a Spanish translation of our newsletter. We promoted many activities including: the Dr. Martin Luther King Jr. parade; Black History month; local artists; traffic calming measures to ensure safe walking, biking, etc.; the Fell's Point farmers' market and the Baltimore farmers' market/bazaar; Bike to Work week; National Pride Month, the Creative Alliance's Great Baltimore Lantern and Day of the Dead Parade; and Cranksgiving, a scavenger hunt/food drive for Moveable Feast, a local food bank. We held several social events including a Bingo event for adults and kids; Sip & Plant Swap and Bicycle Tour to promote Earth Day in April; a National Night Out event to promote police-community partnerships and neighborhood camaraderie and a Honey Happy Hour with a local beekeeper to inform residents of the importance of bees in Aug.; an Oktoberfest to celebrate fall; a Progressive Dinner and Winter Wander to encourage adults to socialize with other neighbors. We beautified the neighborhood by holding monthly cleanups to pickup trash, leaves, etc.; provided three dumpsters for residents to get rid of their bulk trash, reminded residents to keep the areas in front of their house free of snow, trash, and other debris and our certified TreeKeepers pruned several street trees. We gave tips on how to reduce waste and encouraged residents to use curbside compost pickup or drop-off at our local park and installed extra lighting and safety cameras to help in reducing crime. Also, our website (www.upperfellspoint.org) enhances communications with our residents and fully discloses our regulations and financials. Committees have news/events pages and current/past newsletters are posted. An electronic newsletter (e-blast) is provided monthly, or when needed, and includes important items that need to be communicated. We are also on Facebook, Nextdoor and Instagram, and post to a Google calendar to provide information and important notices to area residents. We accept online payments for membership dues, donations, fund-raisers and events, as well as for newsletter ads and garden dues. One member composed 11 issues of four-page newsletters which were printed by a local business and 18 volunteers distributed 1,215 copies for 11 months. Eighteen volunteers spent 271 volunteer hours on the newsletter. Also, two Association members contributed an additional 115 volunteer hours to electronic media efforts in 2025. Line 31 Other expenses:Safety Committee -The Safety Committee mission is to mitigate violence and promote civility. We use our funds to maintain Cafe Lighting, a camera system and promote Citizen on Patrol walks. Our annual event is the Nation Night Out. A block party that brings police, firemen and politicians together with 350 of our neighbors sharing food. beverage and music. There are also information booths and local crafts for all to peruse. Education Committee Education activities began in earnest around November, but we have 20+ committee members that have volunteered 15 collective hours on behalf of Wolfe Street Academy. With the food distributions and Adopt-A-Family event, our volunteerism has benefited 150+ school community members. I look forward to continuing to bring this enthusiasm into 2026. Lady Day Way Committee hosted a mural unveiling celebration and many local dignitaries attended. The committee also collected trash, planted flowers and shrubs, and purchased lights for the mural. Ten volunteers contributed to the effort. All visitors and residents will enjoy the efforts of the committee. Beautification committee was active in beautifying the neighborhood with litter clean ups once or twice a month. Dumpsters were periodically provided for residents to remove large items. Trees were planted and tree pits were mulched.Trees were pruned. 20 volunteers helped with these efforts that benefited the entire community. Community events were held to foster a sense of community and benefit all residents. Winter wander scavenger hunt, bing and a progressive dinner were held. Land use committee works fot eh good of all community residents. A Sanitation guide was copied and distributed to households not in compliance with the Baltimore City code. Land use worked with city and state entities in regards to building permits and liquor licenses. monthly meetings were attended by 10 volunteers. The Streets committee designed a pamphlet to aid in navigation of bus routes, bike routes, parking lots, and zip car rental. The brochure was distributed to all community members with their newsletters and placed around the community. Many community members will be helped with this pamphlet. |
| Software ID: | 25022730 |
| Software Version: | v1.00 |