Civic Intelligence

Sparta Elementary P T C

EIN 26-2358459 • 501(c)3 • Sparta, MI

Profile

Bring school and home closer

560 West Sparta DriveSparta, MI 49345
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Net Margin

16th percentile

-40%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

24th percentile

-36%

Faster asset growth than 24% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$45,830

Down $25,844 (-36%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$45,830

Down $25,844 (-36%) from 2024

Operations
Liabilities / Revenue62nd percentileNet Margin16th percentile

Revenue

Up

$64,754

Up $9,944 (+18%) from 2024

Expenses

Up

$90,598

Up $18,642 (+26%) from 2024

Net Income

Down

-$25,844

Down $8,698 (-51%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2011: $80,686Liabilities 2011: $0Net Assets 2011: $80,6862011Assets 2012: $76,128Liabilities 2012: $13Net Assets 2012: $76,1152012Assets 2013: $97,689Liabilities 2013: $0Net Assets 2013: $97,6892013Assets 2014: $88,537Liabilities 2014: $8Net Assets 2014: $88,5292014Assets 2015: $95,933Liabilities 2015: $6Net Assets 2015: $95,9272015Assets 2016: $95,034Liabilities 2016: $7Net Assets 2016: $95,0272016Assets 2017: $97,950Liabilities 2017: $14Net Assets 2017: $97,9362017Assets 2018: $102,466Liabilities 2018: $0Net Assets 2018: $102,4662018Assets 2019: $97,720Liabilities 2019: $0Net Assets 2019: $97,7202019Assets 2020: $109,665Liabilities 2020: $0Net Assets 2020: $109,6652020Assets 2021: $106,283Liabilities 2021: $1Net Assets 2021: $106,2822021Assets 2022: $100,891Liabilities 2022: $0Net Assets 2022: $100,8912022Assets 2023: $88,820Liabilities 2023: $0Net Assets 2023: $88,8202023Assets 2024: $71,674Liabilities 2024: $0Net Assets 2024: $71,6742024Assets 2025: $45,830Liabilities 2025: $0Net Assets 2025: $45,8302025

Highlighted filing

2025

Assets$45,830
Liabilities$0
Net Assets$45,830
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $44,355Expenses 2011: $44,530Net Income 2011: -$1752011Revenue 2012: $44,366Expenses 2012: $48,937Net Income 2012: -$4,5712012Revenue 2013: $59,354Expenses 2013: $37,780Net Income 2013: $21,5742013Revenue 2014: $46,631Expenses 2014: $55,773Net Income 2014: -$9,1422014Revenue 2015: $47,639Expenses 2015: $40,241Net Income 2015: $7,3982015Revenue 2016: $35,655Expenses 2016: $36,555Net Income 2016: -$9002016Revenue 2017: $39,937Expenses 2017: $37,028Net Income 2017: $2,9092017Revenue 2018: $36,104Expenses 2018: $31,574Net Income 2018: $4,5302018Revenue 2019: $46,249Expenses 2019: $50,995Net Income 2019: -$4,7462019Revenue 2020: $37,235Expenses 2020: $25,290Net Income 2020: $11,9452020Revenue 2021: $23,441Expenses 2021: $26,824Net Income 2021: -$3,3832021Revenue 2022: $53,020Expenses 2022: $58,411Net Income 2022: -$5,3912022Revenue 2023: $39,250Expenses 2023: $51,321Net Income 2023: -$12,0712023Revenue 2024: $54,810Expenses 2024: $71,956Net Income 2024: -$17,1462024Revenue 2025: $64,754Expenses 2025: $90,598Net Income 2025: -$25,8442025

Highlighted filing

2025

Revenue$64,754
Expenses$90,598
Net Income-$25,844
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$45,830
Liabilities
$0
Net assets
$45,830
Revenue
$64,754
Expenses
$90,598
Net income
-$25,844
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$0.65$0.91$0.26
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$0.00$0.72$0.55$0.72$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.00$0.89$0.39$0.51$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.00$1.01$0.53$0.58$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.23$0.27$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$0.37$0.25$0.12
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.00$0.98$0.46$0.51$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.00$1.02$0.36$0.32$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.40$0.37$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.00$0.95$0.36$0.37$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.48$0.40$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.47$0.56$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.98$0.59$0.38$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.00$0.76$0.44$0.49$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$0.44$0.45$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$94,503
Mission and Program Overview

Mission

Bring school and home closer

Program Services

DescriptionGrantsExpenses
Educational Services-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kelley ZielinskiPresidentPT$0--
Kim DownerTreasurerPT$0--
Angela HubertSecretaryPT$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spirit Walk$47,405$47,405$11,337$36,068
Holiday Shop$21,727$21,727$18,164$3,563
Total Events$69,132$69,132$29,501$39,631
Filing and Contact Details

Filer

Filer Name
Sparta Elementary P T C
EIN
26-2358459
In Care Of
% Kim Downer
Phone
6166787531
Address
560 West Sparta Drive, Sparta, MI 49345

Signing Officer

Name
Kim Downer
Title
Treasurer
Phone
6166787531
Signed
2025-11-15
Discuss with paid preparer
No

Preparer

Firm
Mushlock and Associates
Address
PO Box 186, Kent City, MI 49330
Preparer
Vitalys Mushlock
Phone
6166787531
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountAdvertising 360PTC Bucks and Gifts 40,222Conference 752Reading is fun 47Assemblies 4,394Field Trips 20,000Meeting and Seminars 103Insurance 100Teacher Appreciation 1,483Classroom Supplies 970Office Supplies 38Sm tools and Eq 32CC 203Field Day 42Open House 1,163Pen Patch 500Holiday Shop 18,164Kindergarten Round Up 102”

Raw XML Appendix144 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Kim Downer
IRS990EZ/BooksInCareOfDetail/PhoneNum06166787531
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07050 Vinton Avenue NW
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Comstock Park
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd049321
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt071674
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt045830
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt011
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-25844
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01575
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt071674
IRS990EZ/Form990TotalAssetsGrp/EOYAmt045830
IRS990EZ/FundraisingGrossIncomeAmt094356
IRS990EZ/GrossReceiptsAmt094503
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0136
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt071674
IRS990EZ/NetAssetsOrFundBalancesEOYAmt045830
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt071674
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt045830
IRS990EZ/OccupancyRentUtltsAndMaintAmt0260
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt110.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt210.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Kelley Zielinski
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Kim Downer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Angela Hubert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt088675
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Bring school and home closer
IRS990EZ/PrintingPublicationsPostageAmt088
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Educational Services
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt029749
IRS990EZ/SpecialEventsNetIncomeLossAmt064607
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt090598
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt064754
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0200
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0100
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0200
IRS990ScheduleA/TotalSupportAmt0200
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029501
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spirit Walk
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Holiday Shop
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047405
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt021727
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt069132
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt047405
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt021727
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt069132
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039631
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt029501
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011337
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt018164
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountAdvertising 360PTC Bucks and Gifts 40,222Conference 752Reading is fun 47Assemblies 4,394Field Trips 20,000Meeting and Seminars 103Insurance 100Teacher Appreciation 1,483Classroom Supplies 970Office Supplies 38Sm tools and Eq 32CC 203Field Day 42Open House 1,163Pen Patch 500Holiday Shop 18,164Kindergarten Round Up 102
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KIM DOWNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06166787531
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Sparta Elementary P T C
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0262358459
ReturnHeader/Filer/InCareOfNm0% Kim Downer
ReturnHeader/Filer/PhoneNum06166787531
ReturnHeader/Filer/USAddress/AddressLine1Txt0560 West Sparta Drive
ReturnHeader/Filer/USAddress/CityNm0Sparta
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd049345
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300844006
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mushlock and Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 186
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kent City
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049330
ReturnHeader/PreparerPersonGrp/PhoneNum06166787531
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VITALYS MUSHLOCK
ReturnHeader/ReturnTs02025-12-02T16:27:22-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.