Civic Intelligence

Sparc Inc.

990 • Fiscal year 2020 • EIN 13-3832725

Jan 01, 2020 to Dec 31, 2020 • Filed on May 11, 2021

40 Triangle Center 205Yorktown Heights, NY 10598

(914) 243-0583

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.61x

Higher debt load relative to assets than 82% of similar nonprofits.

2020 filings • NTEE P • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

71st percentile

0.23x

Higher debt load relative to revenue than 71% of similar nonprofits.

2020 filings • NTEE P • $500k-$1M nonprofits • Source year 2020

Net Margin

43rd percentile

2.4%

Higher net margin than 43% of similar nonprofits.

2020 filings • NTEE P • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

90th percentile

$124,538

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

2020 filings • NTEE P • $500k-$1M nonprofits • Source year 2020

Asset Growth

58th percentile

21%

Faster asset growth than 58% of similar nonprofits.

2020 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-25%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • NTEE P • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$293,638

Up $51,409 (+21%) from 2019

Net Assets

Up

$113,652

Up $19,032 (+20%) from 2019

Liabilities

Up

$179,986

Up $32,377 (+22%) from 2019

Revenue

Down

$776,241

Down $261,264 (-25%) from 2019

Expenses

Down

$757,740

Down $507,352 (-40%) from 2019

Net Income

Up

$18,501

Up $246,088 (+108%) from 2019

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

2020

Assets$293,638
Liabilities$179,986
Net Assets$113,652

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

2020

Revenue$776,241
Expenses$757,740
Net Income$18,501
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 11, 2021
Return Version
2020v4.0
Gross Receipts
$782,134
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$29,903$93,561▲ $63,658
Accounts Receivable$121,267$84,599▼ $36,668
Land, Buildings, and Equipment, Net$6,507$4,733▼ $1,774
Prepaid Expenses and Deferred Charges$2,634--
Total Assets$242,229$293,638▲ $51,409
Other Assets Total$81,918$110,745▲ $28,827
Liabilities
Other Liabilities-$134,300-
Accounts Payable and Accrued Expenses$103,818$45,686▼ $58,132
Deferred Revenue$43,791--
Total Liabilities$147,609$179,986▲ $32,377
Net Assets / Fund Balance
Net Assets With Donor Restrictions$76,818$61,893▼ $14,925
Net Assets Without Donor Restrictions$17,802$51,759▲ $33,957
Total Net Assets Fund Balance$94,620$113,652▲ $19,032
Total Liabilities and Net Assets / Fund Balance$242,229$293,638▲ $51,409

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,733$4,139$8,872
Other Assets Org$5,100--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$76,818$42,402▲ $1,425$15,000$105,645
2019$85,853-▲ $965$10,000$76,818
2018$85,122-▲ $731-$85,853
2017$155,096-▲ $36$70,000$85,122
2016$135,096$20,000--$155,096
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathleen Macias-torresExecutive DiFT$124,538$124,538

Board Members and Trustees

NameTitle
Roger CamposPresident/tr
Carol FoyBoard Member
Gina TriggsBoard Member
Eileen PrizemanSecretary
Sanford PronerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$512,476
Program Service Revenue
$259,623
Investment Income
$980
Other Revenue
$3,162
All Other Contributions
$87,341
Change in Net Assets
$18,501

Audited Revenue Reconciliation

Revenue per Audited Statements
$776,241
Total Revenue per Audited Statements
$776,241
Total Revenue per Form 990
$776,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$461,636
Other Expenses$296,104
Total Fundraising Expense$63,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$216,289$48,018$22,994$287,301
Current Officers, Directors, Trustees, and Key Employees$86,043$24,907$13,588$124,538
Fees for Services Accounting$55,101$15,951$8,701$79,753
Occupancy$31,772$5,520$3,011$40,303
Payroll Taxes$22,357$6,471$3,529$32,357
Fees for Services Other$20,645$5,976$3,261$29,882
Insurance$17,943$5,193$2,833$25,969
Other Employee Benefits$12,049$3,488$1,903$17,440
Office Expenses$6,417$1,858$1,013$9,288
All Other Expenses$1,225$2,538$194$3,957
Other Expenses$1,750$507$277$2,534
Depreciation Depletion$1,225$355$194$1,774
Travel$788$120-$908
Total Functional Expenses$567,972$126,093$63,675$757,740

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$757,740
Total Expenses per Audited Statements$757,740
Total Expenses per Form 990$757,740
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,055
Fundraising Direct Expenses$5,893
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$24,055$9,055$5,893$3,162
Total Events$24,055$9,055$5,893$3,162
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance-ppp$134,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
40 TRIANGLE CENTER 205, YORKTOWN HEIGHTS, NY 10598

Signing Officer

Name
Kathleen Macias-torres
Title
Executive Director
Phone
9142430583
Signed
2021-05-11

Organization Details

Principal Officer
Roger Campos
Formed
1995
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
5

Preparer

Firm
Deborah Gemborowski CPA P C
Address
830 PELHAMDALE AVE, NEW ROCHELLE, NY 10801-1024
Preparer
Deborah Gemborowski
Phone
9146361600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

UNREALIZED GAINS 531

Raw XML AppendixShowing 400 of 448 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01335361
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IRS990ScheduleA/PublicSupportPY170Pct00.98390
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IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01425
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt015000
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt076818
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0965
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt085853
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04139
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
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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/ExplanationTxt5UNREALIZED GAINS 531
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0567972
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IRS990/TotalProgramServiceRevenueAmt0259623
IRS990/TotalReportableCompFromOrgAmt0124538
IRS990/TotalRevenueGrp/ExclusionAmt04142
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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