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    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>A&amp;A TAX &amp; ACCOUNTING GROUP</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 173</AddressLine1Txt>
        <CityNm>Simpsonville</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21150</ZIPCd>
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      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF SPARSH INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% PRAKASH SARAF</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>3108 Nestling Pine Court</AddressLine1Txt>
        <CityNm>Ellicott City</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>21042</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PRAKASH SARAF</PersonNm>
      <PersonTitleTxt>FOUNDER</PersonTitleTxt>
      <SignatureDt>2025-08-05</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANYING SHI</PreparerPersonNm>
      <PTIN>P00883751</PTIN>
      <PhoneNum>3012881888</PhoneNum>
      <PreparationDt>2025-08-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.friendsofsparsh.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>126184</GrossReceiptsAmt>
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      <ContributionsGiftsGrantsEtcAmt>112936</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>13248</InvestmentIncomeAmt>
      <TotalRevenueAmt>126184</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4280</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>18256</OtherExpensesTotalAmt>
      <TotalExpensesAmt>22536</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>103648</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>317836</NetAssetsOrFundBalancesBOYAmt>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>317836</BOYAmt>
        <EOYAmt>421484</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>See Schedule O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Schedule O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10319</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>See Schedule O</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>2502</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Other program services</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>9751</ProgramServiceExpensesAmt>
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      <TotalProgramServiceExpensesAmt>22572</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Prince Basnyat</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Praskash Saraf</PersonNm>
        <TitleTxt>Founder</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Prince Basnyat</PersonNm>
        <USAddress>
          <AddressLine1Txt>3108 Nestling Pine Court</AddressLine1Txt>
          <CityNm>Ellicott City</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21042</ZIPCd>
        </USAddress>
        <PhoneNum>4437604001</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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        <CurrentTaxYearMinus3YearsAmt>138014</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58516</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>111835</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>112936</CurrentTaxYearAmt>
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        <CurrentTaxYearMinus4YearsAmt>107560</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>138014</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58516</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>111835</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>112936</CurrentTaxYearAmt>
        <TotalAmt>528861</TotalAmt>
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      <PublicSupportTotal170Amt>528861</PublicSupportTotal170Amt>
      <TotalSupportAmt>528861</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>13248</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
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    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountFood Bank Distribution 10,319Shelter Services 2,502General Operations 2,799Donations 1,538Travel 1,098</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other program services Part III line 31</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990-EZ, Part III - Primary Exempt PurposeWe believe in bringing about a social change to the less fortunate communities by uplifting and enhancing their quality of life. We connect communities and organizations that share our passion and are willing to engage and uplift lives of less fortunate families, thereby providing them with the basic necessities, with service, kindness and compassion.Form 990-EZ, Part III, Line 28 - Food DistributionWe sponsered food pantry at Project Plase that has currently distributed 85,000 Lbs of food to surrounding communitiesForm 990-EZ, Part III, Line 29 - Shelter ServicesWe provided gifts at four different shelters to bring holiday cheers.</ExplanationTxt>
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