Civic Intelligence

Sparc Inc.

990 • Fiscal year 2014 • EIN 13-3832725

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 25, 2015

3045 Gomer StreetYorktown Heights, NY 10598

(914) 243-0583

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

66th percentile

0.24x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • NTEE P • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

46th percentile

0.05x

Higher debt load relative to revenue than 46% of similar nonprofits.

2014 filings • NTEE P • $500k-$1M nonprofits • Source year 2014

Net Margin

55th percentile

3.2%

Higher net margin than 55% of similar nonprofits.

2014 filings • NTEE P • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

91st percentile

$113,000

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 14.0% of source-year revenue.

2014 filings • NTEE P • $500k-$1M nonprofits • Source year 2014

Asset Growth

80th percentile

25%

Faster asset growth than 80% of similar nonprofits.

2014 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

71st percentile

13%

Faster revenue growth than 71% of similar nonprofits.

2014 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$163,311

Up $32,198 (+25%) from 2013

Net Assets

Up

$123,709

Up $26,123 (+27%) from 2013

Liabilities

Up

$39,602

Up $6,075 (+18%) from 2013

Revenue

Up

$808,458

Up $91,774 (+13%) from 2013

Expenses

Up

$782,335

Up $88,617 (+13%) from 2013

Net Income

Up

$26,123

Up $3,157 (+14%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2011: $108,202Liabilities 2011: $7,488Net Assets 2011: $100,7142011Assets 2012: $110,473Liabilities 2012: $35,853Net Assets 2012: $74,6202012Assets 2013: $131,113Liabilities 2013: $33,527Net Assets 2013: $97,5862013Assets 2014: $163,311Liabilities 2014: $39,602Net Assets 2014: $123,7092014Assets 2015: $336,838Liabilities 2015: $46,636Net Assets 2015: $290,2022015Assets 2016: $418,296Liabilities 2016: $159,776Net Assets 2016: $258,5202016Assets 2017: $571,254Liabilities 2017: $178,659Net Assets 2017: $392,5952017Assets 2018: $412,139Liabilities 2018: $89,932Net Assets 2018: $322,2072018Assets 2019: $242,229Liabilities 2019: $147,609Net Assets 2019: $94,6202019Assets 2020: $293,638Liabilities 2020: $179,986Net Assets 2020: $113,6522020Assets 2021: $560,899Liabilities 2021: $55,868Net Assets 2021: $505,0312021Assets 2022: $680,486Liabilities 2022: $58,928Net Assets 2022: $621,5582022Assets 2023: $684,798Liabilities 2023: $73,945Net Assets 2023: $610,8532023Assets 2024: $660,841Liabilities 2024: $77,734Net Assets 2024: $583,1072024

Highlighted filing

2014

Assets$163,311
Liabilities$39,602
Net Assets$123,709

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $543,542Expenses 2011: $567,307Net Income 2011: -$23,7652011Expenses 2012: $609,8712012Revenue 2013: $716,684Expenses 2013: $693,718Net Income 2013: $22,9662013Revenue 2014: $808,458Expenses 2014: $782,335Net Income 2014: $26,1232014Revenue 2015: $969,681Expenses 2015: $803,188Net Income 2015: $166,4932015Revenue 2016: $894,320Expenses 2016: $823,302Net Income 2016: $71,0182016Revenue 2017: $1,117,171Expenses 2017: $994,299Net Income 2017: $122,8722017Revenue 2018: $1,064,550Expenses 2018: $1,125,616Net Income 2018: -$61,0662018Revenue 2019: $1,037,505Expenses 2019: $1,265,092Net Income 2019: -$227,5872019Revenue 2020: $776,241Expenses 2020: $757,740Net Income 2020: $18,5012020Revenue 2021: $1,269,531Expenses 2021: $878,152Net Income 2021: $391,3792021Revenue 2022: $1,229,318Expenses 2022: $1,104,745Net Income 2022: $124,5732022Revenue 2023: $948,598Expenses 2023: $963,347Net Income 2023: -$14,7492023Revenue 2024: $982,988Expenses 2024: $1,015,176Net Income 2024: -$32,1882024

Highlighted filing

2014

Revenue$808,458
Expenses$782,335
Net Income$26,123
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 25, 2015
Return Version
2014v5.0
Gross Receipts
$834,356
Mission and Program Overview

Mission

Provide social, recreational and therapeutic services for individuals with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$80,848$79,873▼ $975
Cash and Non-Interest-Bearing Accounts$26,168$60,418▲ $34,250
Land, Buildings, and Equipment, Net$23,597$22,520▼ $1,077
Prepaid Expenses and Deferred Charges$500$500→ $0
Total Assets$131,113$163,311▲ $32,198
Liabilities
Deferred Revenue$25,236$31,716▲ $6,480
Other Liabilities$4,638$6,091▲ $1,453
Accounts Payable and Accrued Expenses$3,653$1,795▼ $1,858
Total Liabilities$33,527$39,602▲ $6,075
Net Assets / Fund Balance
Unrestricted Net Assets$97,586$123,709▲ $26,123
Total Net Assets Fund Balance$97,586$123,709▲ $26,123
Total Liabilities and Net Assets / Fund Balance$131,113$163,311▲ $32,198

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$22,520$19,471$41,991
Compensation and Service Providers

Employees

NameTitleBaseTotal
Rose Roth-$113,000$113,000

Board Members and Trustees

NameTitle
Rod DrysdalePresident
Deborah FischerBoard Member
Gayle CrattyBoard Member
Patricia CarrollBoard Member
Sharon BermanBoard Member
Suzanne ChaseBoard Member
Theresa BakerBoard Member
Virginia NortonBoard Member
Lisa CohenExecutive Di
Elyssa RotheSecretary
Roger VogtTreasurer
Susan W MorrisVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$450,019
Program Service Revenue
$351,175
Investment Income
$62
Other Revenue
$7,202
All Other Contributions
$132,087
Change in Net Assets
$26,123

Audited Revenue Reconciliation

Revenue per Audited Statements
$808,458
Revenue Not Reported on Form 990
$93,700
Total Revenue per Audited Statements
$902,158
Total Revenue per Form 990
$808,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$403,938
Other Expenses$378,397
Total Fundraising Expense$15,428
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$280,675$45,104$11,300$337,079
Occupancy$28,626$20,093-$48,719
Payroll Taxes$29,845$6,321$1,017$37,183
Other Employee Benefits$23,741$5,045$890$29,676
Office Expenses$5,525$4,521$2,015$12,061
Insurance$4,970$5,783$59$10,812
Fees for Services Accounting-$8,200-$8,200
Advertising-$3,576-$3,576
Information Technology-$3,287-$3,287
Other Expenses$2,344$440$147$2,931
Travel$2,448$272-$2,720
Conferences and Meetings$1,407$702-$2,109
All Other Expenses$222$1,215-$1,437
Depreciation Depletion-$1,077-$1,077
Total Functional Expenses$636,976$129,931$15,428$782,335

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$876,035
Expenses per Audited Statements$782,335
Total Expenses per Form 990$782,335
Expenses Not Reported on Form 990$93,700
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$33,100
Fundraising Direct Expenses$25,898
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Benefit$56,247$20,500$14,001$6,499
Golf Outing$31,853$12,600$11,897$703
Total Events$88,100$33,100$25,898$7,202
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$3,689
Pension Payable$2,402
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Treasurer, director and auditor review 990

Form 990, Page 6, Part VI, Line 12C

BOARD REVIEW

Form 990, Page 6, Part VI, Line 15A

BOARD REVIEW

Form 990, Page 6, Part VI, Line 15B

BOARD REVIEW

Form 990, Page 6, Part VI, Line 19

Available with the nys office of the attorney general

Filing and Contact Details

Filer

Filer Name
Sparc Inc
EIN
13-3832725
Phone
9142430583
Address
3045 GOMER STREET, YORKTOWN HEIGHTS, NY 10598

Signing Officer

Name
Rose Rothe
Title
Executive Director
Phone
9142430583
Signed
2015-03-25

Organization Details

Principal Officer
Rose Rothe
Formed
1995
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
9

Preparer

Firm
Deborah Gemborowski CPA P C
Address
830 PELHAMDALE AVE, NEW ROCHELLE, NY 10801-1024
Preparer
Deborah Gemborowski
Phone
9146361600
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IRS990/OtherExpensesGrp/TotalAmt24638
IRS990/OtherExpensesGrp/TotalAmt32931
IRS990/OtherLiabilitiesGrp/BOYAmt04638
IRS990/OtherLiabilitiesGrp/EOYAmt06091
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011300
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045104
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0280675
IRS990/OtherSalariesAndWagesGrp/TotalAmt0337079
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06321
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IRS990/PayrollTaxesGrp/TotalAmt037183
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IRS990/PYContributionsGrantsAmt0354850
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IRS990/PYInvestmentIncomeAmt066
IRS990/PYOtherExpensesAmt0323113
IRS990/PYOtherRevenueAmt0941
IRS990/PYProgramServiceRevenueAmt0360827
IRS990/PYRevenuesLessExpensesAmt022966
IRS990/PYSalariesCompEmpBnftPaidAmt0370605
IRS990/PYTotalExpensesAmt0693718
IRS990/PYTotalRevenueAmt0716684
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IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt026123
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0450019
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0354850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0318886
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0184870
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0196163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01504788
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt062
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt066
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0132
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0187
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0343
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0790
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0645286
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95890
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IRS990ScheduleA/PublicSupportTotal170Amt01504788
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0450019
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0354850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0318886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0184870
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0196163
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01504788
IRS990ScheduleA/TotalSupportAmt01569281
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt06202
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0941
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt01979
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt035494
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt019087
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt063703
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt093700
IRS990ScheduleD/DonatedServicesUseFcltsAmt093700
IRS990ScheduleD/ExpensesNotReportedAmt093700
IRS990ScheduleD/ExpensesSubtotalAmt0782335
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022520
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019471
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041991
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03689
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12402
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PENSION PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt093700
IRS990ScheduleD/RevenueSubtotalAmt0808458
IRS990ScheduleD/TotalBookValueLandBuildingsAmt022520
IRS990ScheduleD/TotalExpensesPerForm990Amt0782335
IRS990ScheduleD/TotalLiabilityAmt06091
IRS990ScheduleD/TotalRevenuePerForm990Amt0808458
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0902158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0876035
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt055000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt035747
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt019253
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL BENEFIT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt031853
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt020500
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012600
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt07202
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt025898
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt014001
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011897
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER, DIRECTOR AND AUDITOR REVIEW 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE WITH THE NYS OFFICE OF THE ATTORNEY GENERAL
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0131113
IRS990/TotalAssetsEOYAmt0163311
IRS990/TotalAssetsGrp/BOYAmt0131113
IRS990/TotalAssetsGrp/EOYAmt0163311
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0450019

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.08$0.58$0.98$1.02$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.07$0.61$0.95$0.96$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.68$0.06$0.62$1.23$1.10$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.06$0.51$1.27$0.88$0.39
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.18$0.11$0.78$0.76$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.24$0.15$0.09$1.04$1.27$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.41$0.09$0.32$1.06$1.13$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.57$0.18$0.39$1.12$0.99$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.42$0.16$0.26$0.89$0.82$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.29$0.97$0.80$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.16$0.04$0.12$0.81$0.78$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.13$0.03$0.10$0.72$0.69$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.04$0.07$0.61
2011Summary only. Only limited summary data is available for this year.$0.11$0.01$0.10$0.54$0.57$0.02