Friendship Circle of Baltimore Inc

Nonprofit profile at a glance

EIN
272916722
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Baltimore, MD, USA
Rating confidence
Limited
Sector
Children's, Youth Services

Reported finances

Revenue
$107,952
Expenses
$108,224
Assets
$3,860
Liabilities
$7,937

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

People named in this filing

  • Eliezer Solomon (Director)
  • Neal Fox (Director)
  • Shmuel Hecht (Director)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide connection and community to all Jews in the disability's community.

What it reported doing in 2025

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.

Operating model

Revenue model
Cannot be determined from the filing. The filing does not provide enough consistent revenue detail to tell how this nonprofit funds its work.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 100
  • Sustainability: 18
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -0.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.04; rating input score 7; 7th percentile among comparable filings
  • Liabilities to assets ratio: 2.06; rating input score 2; 2nd percentile among comparable filings
  • Officer compensation ratio: 15.2%; rating input score 19; 19th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 11.8% per year; rating input score 100; 69th percentile among comparable filings
  • Asset growth: -28.5% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 7/100.
  • High — Sustainability: Liabilities to assets ratio scored 2/100.
  • High — Sustainability: Officer compensation ratio scored 19/100.