<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2022v5.0" xmlns="http://www.irs.gov/efile" xsi:schemaLocation="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2023-05-18T15:20:46-05:00</ReturnTs>
    <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271370575</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VIRTUAL BUSINESS SOLUTIONS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>13856 KAHLA DRIVE</AddressLine1Txt>
        <CityNm>BELLEVILLE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48111</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-12-31</TaxPeriodBeginDt>
    <Filer>
      <EIN>320011147</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF ROUGE PARK</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% SALLY PETRELLA</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>3137993677</PhoneNum>
      <USAddress>
        <AddressLine1Txt>9509 WEST PARKWAY STREET</AddressLine1Txt>
        <CityNm>DETROIT</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48239</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SALLY PATRELLA</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>3137993677</PhoneNum>
      <SignatureDt>2023-03-15</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SALLY</PersonFirstNm>
        <PersonLastNm>PATRELLA</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <Form8822BAttachedInd>X</Form8822BAttachedInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KETRA L LEWIS</PreparerPersonNm>
      <PTIN>P01551746</PTIN>
      <PhoneNum>3136189265</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="BinaryAttachment001">
      <InitialReturnInd>X</InitialReturnInd>
      <AmendedReturnInd>X</AmendedReturnInd>
      <GroupExemptionNum>5013</GroupExemptionNum>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <GrossReceiptsAmt>97693</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>87672</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>10021</MembershipDuesAmt>
      <TotalRevenueAmt>97693</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>8016</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>61765</OtherExpensesTotalAmt>
      <TotalExpensesAmt>69781</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27912</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>19672</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>47584</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>19672</BOYAmt>
        <EOYAmt>55745</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>19672</BOYAmt>
        <EOYAmt>55745</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>19672</BOYAmt>
        <EOYAmt>55745</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROTECT, RESTORE AND PROMOTE A NATURAL, ENVIRONMENTALLY HEALTHY AND CULTURALLY VIBRANT ROUGE PARK THAT ENGAGES THE COMMUNITY FOR THE BENEFIT OF ALL.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NO EXPLANATION NEEDED</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>87672</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>61762</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SALLY PETRELLA</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ARTHUR EDGE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS JACKSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL STARK</PersonNm>
        <TitleTxt>RECORDING SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PAUL TRILETY</PersonNm>
        <TitleTxt>MEMBERSHIP CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORRAINE HARRIS</PersonNm>
        <TitleTxt>CORRESPONDING SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GARRETT DEMPSEY</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KENYETTA CAMPBELL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARA BELD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>0</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SALLY PETRELLA</PersonNm>
        <USAddress>
          <AddressLine1Txt>24706 ROUGE RIVER DRIVE</AddressLine1Txt>
          <CityNm>DEARBORN HEIGHTS</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48127</ZIPCd>
        </USAddress>
        <PhoneNum>3134423761</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <Form720FiledInd>0</Form720FiledInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>0</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <RelatedOrgSect527OrgInd>0</RelatedOrgSect527OrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>0</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearAmt>97836</CurrentTaxYearAmt>
        <TotalAmt>97836</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearAmt>97836</CurrentTaxYearAmt>
        <TotalAmt>97836</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>97836</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearAmt>97836</CurrentTaxYearAmt>
        <TotalAmt>97836</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <First5Years509Ind>X</First5Years509Ind>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <DistributableAmountGrp>
        <CYAdjNetIncomeDistributableAmt>0</CYAdjNetIncomeDistributableAmt>
        <CYPct85AdjustedNetIncomeAmt>0</CYPct85AdjustedNetIncomeAmt>
        <CYTotalMinAstDistributableAmt>0</CYTotalMinAstDistributableAmt>
        <CYGreaterAdjustedMinimumAmt>0</CYGreaterAdjustedMinimumAmt>
        <CYIncomeTaxImposedPYAmt>0</CYIncomeTaxImposedPYAmt>
        <CYDistributableAsAdjustedAmt>0</CYDistributableAsAdjustedAmt>
      </DistributableAmountGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>1) OTHER EXPENSES INSURANCE AMOUNT 1150 2) OTHER EXPENSES OFFICE SUPPLIES AMOUNT 615 3) OTHER EXPENSES PAYPAL FEES AMOUNT 76 4) OTHER EXPENSES PROGRAMMING EXPENSE AMOUNT 3206 5) OTHER EXPENSES SENIOR UNIVERSITY EXP AMOUNT 3717 6) OTHER EXPENSES ACCOUNTING SERVICES AMOUNT 2084 7) OTHER EXPENSES PARK IMPROVE AMOUNT 42231 8) OTHER EXPENSES EVENT EXPENSES AMOUNT 650 9) OTHER EXPENSES LICENSE FEE AMOUNT 20 10) OTHER EXPENSES CONTRACTED SERVICES AMOUNT 1000 11) OTHER EXPENSES INTERN STIPEND AMOUNT 7016</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>990 EZ PAGE I,LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>MISSION TO PROTECT, RESTORE AND PROMOTE A NATURAL, ENVIRONMENTALLY HEALTHY AND CULTURALLY VIBRANT ROUGE PARK THAT ENGAGES THE COMMUNITY FOR THE BENEFIT OF ALL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
