Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
EIN 27-2916722 • 501(c)3 • Baltimore, MD
Profile
To provide connection and community to all Jews in the disability's community.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 18.7% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
79th percentile
Faster revenue growth than 79% of similar nonprofits.
Assets
Down$5,404
Down $1,531 (-22%) from 2023
Liabilities
Up$9,209
Up $6,455 (+234%) from 2023
Net Assets
Down-$3,805
Down $7,986 (-191%) from 2023
Revenue
Up$112,157
Up $28,218 (+34%) from 2023
Expenses
Up$120,143
Up $22,890 (+24%) from 2023
Net Income
Up-$7,986
Up $5,328 (+40%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To provide connection and community to all Jews in the disability's community.
| Description | Grants | Expenses |
|---|---|---|
| Spark Summer Program: each year Spark welcomes an average of 15 adults with disabilities to enjoy and experience 4 weeks of summer camp. The participants enjoy a full day of activities, comraderies and life skills experience. The program keeps going throughout the year with monthly reunions and other get togethers. | - | - |
| Sunday Social: one Sunday each month FC brings families with children of all ages with a disability together with friends and volunteers for a great time together. From DIY activities, to magic shows and petting zoos each Sunday social is a memorable experience for everyone | - | - |
| CTeen: programs for teens to fosters Jewish pride, self-discovery, and community service by blending social events, Torah study, humanitarian outreach, and mitzvah projects such as local Shabbat dinners, trips, and annual global Shabbatons that draw thousands for inspiration and unity. | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Eliezer Solomon | Director | PT | $21,000 | - | $21,000 |
| Neal Fox | Director | - | $0 | - | - |
| Shmuel Hecht | Director | - | $0 | - | - |
“Advertising and Promotion $2288”
“Office Expenses $2776”
“Travel $945”
“Insurance $2997”
“General Events $12000”
“Supplies & Materials $7644”
“Camp Related Expanses $3960”
“Dues & Subscriptions $902”
“Merchant Account Fees $620”
“Rent $450”
“Payroll Service Fees $420”
“Religious Articles $218”
“Bank Fees $80”
“Due to Credit Cards - Beginning $1399 Due to Credit Cards - Ending $2209”
“Payroll Liabilities - Beginning $1355 Payroll Liabilities - Ending $0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/AddressChangeInd | 0 | X |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | SW Co CPA Inc |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3477468597 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7122 Pheasant Cross Dr |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Baltimore |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MD |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 21209 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 6935 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 5404 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 96377 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -7986 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 6231 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 6935 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 5404 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 112157 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 4181 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -3805 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 4181 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -3805 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 21000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Eliezer Solomon |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Neal Fox |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Shmuel Hecht |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 35300 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To provide connection and community to all Jews in the disability's community. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 348 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 15780 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Spark Summer Program: each year Spark welcomes an average of 15 adults with disabilities to enjoy and experience 4 weeks of summer camp. The participants enjoy a full day of activities, comraderies and life skills experience. The program keeps going throughout the year with monthly reunions and other get togethers. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Sunday Social: one Sunday each month FC brings families with children of all ages with a disability together with friends and volunteers for a great time together. From DIY activities, to magic shows and petting zoos each Sunday social is a memorable experience for everyone |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | CTeen: programs for teens to fosters Jewish pride, self-discovery, and community service by blending social events, Torah study, humanitarian outreach, and mitzvah projects such as local Shabbat dinners, trips, and annual global Shabbatons that draw thousands for inspiration and unity. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 78264 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 2754 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9209 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 120143 |
| IRS990EZ/TotalRevenueAmt | 0 | 112157 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 96377 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 63619 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 59245 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 19762 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32300 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 271303 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 9016 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 9016 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.96780 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.86370 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 271303 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 96377 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 63619 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 59245 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 19762 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 32300 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 271303 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 280319 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $2288 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Office Expenses $2776 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Travel $945 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Insurance $2997 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | General Events $12000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Supplies & Materials $7644 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Camp Related Expanses $3960 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Dues & Subscriptions $902 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Merchant Account Fees $620 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Rent $450 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Payroll Service Fees $420 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Religious Articles $218 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 12 | Bank Fees $80 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 13 | Due to Credit Cards - Beginning $1399 Due to Credit Cards - Ending $2209 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 14 | Payroll Liabilities - Beginning $1355 Payroll Liabilities - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Expenses.5 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Expenses.6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Expenses.7 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Other Expenses.9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 12 | Other Expenses.10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 13 | Total Liabilities.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 14 | Total Liabilities.2 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Eliezer Solomon |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Friendship Circle of Baltimore Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 272916722 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 40 Taverngreen Ct |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Baltimore |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 21209 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 851370785 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SW & Co CPA Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 7122 Pheasant Cross Dr |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Baltimore |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 21209 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4102051185 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Shmuel Wolosow |
| ReturnHeader/ReturnTs | 0 | 2025-10-24T06:39:05-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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