Civic Intelligence

Sparc Philadelphia

990 • Fiscal year 2018 • EIN 26-4277598

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 26, 2019

2350 W Westmoreland StreetPhiladelphia, PA 19140

(215) 229-4550

Siviq Scores

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

Liabilities / Assets

34th percentile

0.03x

Higher debt load relative to assets than 34% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.06x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$180,255

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

63rd percentile

5.2%

Faster asset growth than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

52nd percentile

4.8%

Faster revenue growth than 52% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,420,665

Up $218,278 (+5.2%) from 2017

Net Assets

Up

$4,305,888

Up $208,160 (+5.1%) from 2017

Liabilities

Up

$114,777

Up $10,118 (+9.7%) from 2017

Revenue

Up

$1,775,981

Up $81,030 (+4.8%) from 2017

Expenses

Up

$1,540,196

Up $173,426 (+13%) from 2017

Net Income

Down

$235,785

Down $92,396 (-28%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $0Net Assets 2011: $02011Assets 2012: $3,014,634Liabilities 2012: $701,734Net Assets 2012: $2,312,9002012Assets 2013: $2,334,376Liabilities 2013: $209Net Assets 2013: $2,334,1672013Assets 2014: $3,041,290Liabilities 2014: $110,368Net Assets 2014: $2,930,9222014Assets 2015: $3,685,833Liabilities 2015: $211,477Net Assets 2015: $3,474,3562015Assets 2016: $3,748,329Liabilities 2016: $140,191Net Assets 2016: $3,608,1382016Assets 2017: $4,202,387Liabilities 2017: $104,659Net Assets 2017: $4,097,7282017Assets 2018: $4,420,665Liabilities 2018: $114,777Net Assets 2018: $4,305,8882018Assets 2019: $4,583,737Liabilities 2019: $132,397Net Assets 2019: $4,451,3402019Assets 2020: $4,791,173Liabilities 2020: $312,259Net Assets 2020: $4,478,9142020Assets 2021: $5,950,657Liabilities 2021: $152,011Net Assets 2021: $5,798,6462021Assets 2022: $8,453,924Liabilities 2022: $2,675,281Net Assets 2022: $5,778,6432022Assets 2023: $9,973,380Liabilities 2023: $3,964,029Net Assets 2023: $6,009,3512023Assets 2024: $10,594,470Liabilities 2024: $4,040,546Net Assets 2024: $6,553,9242024Assets 2025: $11,229,912Liabilities 2025: $4,056,044Net Assets 2025: $7,173,8682025

Highlighted filing

2018

Assets$4,420,665
Liabilities$114,777
Net Assets$4,305,888

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $3,4692012Expenses 2013: $177,6722013Revenue 2014: $1,148,558Expenses 2014: $948,565Net Income 2014: $199,9932014Revenue 2015: $1,993,505Expenses 2015: $1,370,163Net Income 2015: $623,3422015Revenue 2016: $1,613,954Expenses 2016: $1,489,365Net Income 2016: $124,5892016Revenue 2017: $1,694,951Expenses 2017: $1,366,770Net Income 2017: $328,1812017Revenue 2018: $1,775,981Expenses 2018: $1,540,196Net Income 2018: $235,7852018Revenue 2019: $1,695,478Expenses 2019: $1,673,322Net Income 2019: $22,1562019Revenue 2020: $1,625,007Expenses 2020: $1,641,779Net Income 2020: -$16,7722020Revenue 2021: $2,257,481Expenses 2021: $1,488,893Net Income 2021: $768,5882021Revenue 2022: $2,320,083Expenses 2022: $1,557,468Net Income 2022: $762,6152022Revenue 2023: $1,848,637Expenses 2023: $1,645,759Net Income 2023: $202,8782023Revenue 2024: $1,948,422Expenses 2024: $1,636,377Net Income 2024: $312,0452024Revenue 2025: $2,111,470Expenses 2025: $1,749,395Net Income 2025: $362,0752025

Highlighted filing

2018

Revenue$1,775,981
Expenses$1,540,196
Net Income$235,785
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 26, 2019
Return Version
2017v2.3
Gross Receipts
$2,599,311
Mission and Program Overview

Mission

Sparc philadelphia operates as the financial manager for the arc of philadelphia and sparc services which provide services to individuals with disabilities to help them achieve independence through choice, self-determination, inclusion and community connections.

To coordinate the activities of its affiliated 501(c)(3) organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,599,441$3,787,585▲ $188,144
Land, Buildings, and Equipment, Net$242,820$368,622▲ $125,802
Savings and Temporary Cash Investments$125,166$131,384▲ $6,218
Cash and Non-Interest-Bearing Accounts$194,303$35,724▼ $158,579
Prepaid Expenses and Deferred Charges$9,947$15,628▲ $5,681
Total Assets$4,202,387$4,420,665▲ $218,278
Other Assets Total$30,710$81,722▲ $51,012
Liabilities
Accounts Payable and Accrued Expenses$104,659$114,777▲ $10,118
Total Liabilities$104,659$114,777▲ $10,118
Net Assets / Fund Balance
Unrestricted Net Assets$4,097,728$4,305,888▲ $208,160
Total Net Assets Fund Balance$4,097,728$4,305,888▲ $208,160
Total Liabilities and Net Assets / Fund Balance$4,202,387$4,420,665▲ $218,278

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$237,930$56,196$294,126
Other Land Buildings$97,207$36,873$134,080
Equipment$33,485$20,351$53,836
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nofre VaquerChief Operating OfficerPT$20,978$104,122$125,100
GINA D'ALESSANDRO FLEMINGControllerPT$14,586$62,688$77,274
Laura PrinciottaChief Executive OfficerPT$29,914$6,137$36,051

Board Members and Trustees

NameTitle
Reginald FullerPresident
Ken OakesBoard Member
Margie GardnerBoard Member
Michael WeingramBoard Member
Norma CarterBoard Member
Roy DiamondBoard Member
Ann CosfolSecretary
David BrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$51,743
Program Service Revenue
$1,528,558
Investment Income
$195,680
Other Revenue
$0
All Other Contributions
$18,675
Change in Net Assets
$235,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$885,694
Other Expenses$654,502
Total Fundraising Expense$24,086
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,787$422,361-$563,148
Occupancy$70,805$212,416-$283,221
Office Expenses$42,495$127,484-$169,979
Other Employee Benefits$40,573$121,720-$162,293
Current Officers, Directors, Trustees, and Key Employees$18,540$55,620-$74,160
Other Expenses$10,828$32,486$24,086$67,400
Depreciation Depletion-$56,452-$56,452
Payroll Taxes$12,293$36,879-$49,172
Fees for Services Other$10,641$31,922-$42,563
Pension Plan Contributions$9,230$27,691-$36,921
Fees for Service Investment Mgmnt Fees-$23,787-$23,787
Travel$2,775$8,325-$11,100
Total Functional Expenses$358,967$1,157,143$24,086$1,540,196
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$33,053
Fundraising Gross Income$33,053
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outting$55,858$24,036$24,036$0
Dance Events$10,263$9,017$9,017$0
Total Events$66,121$33,053$33,053$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Governing board review of form 990 prior to its filing with the irs, a copy of the form 990 is provided to each voting member of the governing board for review.

Form 990, Part VI, Section B, Line 12C

Monitoring and enforcement of conflict of interest policy each voting member of the board of directors is required to complete a conflict of interest disclosure form. This information is reviewed by the board and appropriate restrictions are imposed as needed on any conflicted member.

Form 990, Part VI, Section B, Line 15

Process for determining compensation the board of directors for the organization reviews annual compensation with outside sources, publications and takes into consideration changing market conditions to determine the compensation for officers and key employees. The board is completely separate from the officers and key employees whose compensation is determined by them.

Form 990, Part VI, Section C, Line 19

Public availability of other documents the organization makes its governing documents, conflict of interest policy, financial statements and form 990 available to the general public upon request.

FORM 990, PART VII, SECTION A, HOURS DEVOTED TO RELATED ORGANIZATIONS:

The following individuals are officers and volunteer board members of related organizations. Hours devoted to the related organizations per week are as follows: (1) laura princiotta - chief executive officer of sparc services (28 hours per week) and the arc of philadelphia (4 hours per week) (2) nofre vaquer - chief operating officer of sparc services (28 hours per week) and the arc of philadelphia (4 hours per week) (3) gina fleming - controller (28 hours per week) and the arc of philadelphia (4 hours per week) (4) ann cosfol - board member of the arc of philadelphia (1 hour per week) (5) norma carter - secretary of sparc services (2 hours per week) and the chairperson of the arc of philadelphia (2 hours per week) (6) david bright - treasurer of sparc services (2 hours per week) (7) michael weingram - chairman of sparc services (2 hours per week) (8) roy diamond - vice president of the arc of philadelphia (2 hours per week) (9) margie gardner - board member of the arc of philadelphia (1 hour per week)

Filing and Contact Details

Filer

Filer Name
Sparc Philadelphia
EIN
26-4277598
Phone
2152294550
Address
2350 W WESTMORELAND STREET, PHILADELPHIA, PA 19140

Signing Officer

Name
Laura Princiotta
Title
Chief Executive Officer
Phone
2152294550
Signed
2019-02-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Princiotta
Formed
2008
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
15
Volunteers
8

Preparer

Firm
Bbd Llp
Address
1835 MARKET STREET 3RD FLOOR, PHILADELPHIA, PA 19103
Preparer
Jennifer Solot
Phone
2155677770
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Equity transferred to arc of philadelphia -50,000.

Financial Statement Notes

PART X, LINE 2:

Gaap requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their tax returns. Gaap prescribes a minimum threshold that a tax position is required to meet in order to recognized in the financial statements. Sparc believes that it had no uncertain tax positions as defined in gaap.

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IRS990/MissionDesc0SPARC PHILADELPHIA OPERATES AS THE FINANCIAL MANAGER FOR THE ARC OF PHILADELPHIA AND SPARC SERVICES WHICH PROVIDE SERVICES TO INDIVIDUALS WITH DISABILITIES TO HELP THEM ACHIEVE INDEPENDENCE THROUGH CHOICE, SELF-DETERMINATION, INCLUSION AND COMMUNITY CONNECTIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt04305888
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0102207
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0102207
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt022375
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0212416
IRS990/OccupancyGrp/ProgramServicesAmt070805
IRS990/OccupancyGrp/TotalAmt0283221
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0127484
IRS990/OfficeExpensesGrp/ProgramServicesAmt042495
IRS990/OfficeExpensesGrp/TotalAmt0169979
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt030710
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0121720
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt036879
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IRS990/PayrollTaxesGrp/TotalAmt049172
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt027691
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt09230
IRS990/PensionPlanContributionsGrp/TotalAmt036921
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09947
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IRS990/PrincipalOfficerNm0LAURA PRINCIOTTA
IRS990/ProfessionalFundraisingInd00
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IRS990/ProgramServiceRevenueGrp/Desc0MANAGEMENT FEES
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYOtherRevenueAmt0-2164
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IRS990/PYRevenuesLessExpensesAmt0328181
IRS990/PYSalariesCompEmpBnftPaidAmt0870587
IRS990/PYTotalExpensesAmt01366770
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01694951
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01528558
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0125166
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0131384
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3FuncIntGrp/AppointElectMajorityOfficerInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ExerciseDirectionPoliciesInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ParentSupportedOrgInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION'S DETERMINATION LETTER DATED OCTOBER 6, 2008 STATES THAT IT IS A TYPE 1 SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3). A TYPE 1 SUPPORTING ORGANIZATION IS OPERATED, SUPERVISED, OR CONTROLLED BY ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS. HOWEVER, THE ORGANIZATION BELIEVES THAT IT IS MORE ACCURATELY DESCRIBED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION IN THAT IT IS OPERATED AS THE PARENT OF EACH OF ITS SUPPORTED ORGANIZATIONS. THE ORGANIZATION'S BYLAWS STATE THAT IT WAS FORMED TO COORDINATE THE ACTIVITIES OF THE AFFILIATED ORGANIZATIONS. IN THIS CAPACITY THE FOLLOWING ITEMS ARE SPECIFICALLY DELEGATED TO THE BOARD OF DIRECTORS OF THE ORGANIZATION TO HAVE EXCLUSIVE AUTHORITY OVER: 1) THE ELECTION OF A MAJORITY OF DIRECTORS OF ANY AFFILIATE OR REMOVAL OF ANY OFFICER OR DIRECTOR OF AN AFFILIATE ELECTED BY THIS ORGANIZATION UPON RECOMMENDATION BY THE AFFILIATE OR WHEN THE BOARD OF DIRECTORS OF THIS ORGANIZATION CONCLUDES THAT IT MUST MAKE SUCH REMOVAL; 2) THE HIRING OF THE EXECUTIVE DIRECTOR OR OTHER CHIEF EXECUTIVE EMPLOYEE OF ANY AFFILIATE; 3) THE SALE OR OTHER TRANSFER OF ANY OF THE ASSETS OF AN AFFILIATE, OR THE ACQUISITION OF THE ASSETS OR GOVERNANCE CONTROL OF ANOTHER ENTITY; 4) THE SOLICITATION, SECURING, INVESTING AND DISBURSING OF ANY PRIVATE GRANTS, CONTRIBUTIONS OR INCOME AMONG THE AFFILIATES AND THE AUTHORIZATION OF THE EXPENDITURES OF PRIVATE GRANTS, CONTRIBUTIONS OR INCOME WITHIN THE PROCESS OF ADOPTION OF THE CONSOLIDATED ANNUAL OPERATING BUDGET OR UPON SPECIAL REQUEST FROM AN AFFILIATE; AND 5) THE APPROVAL OR ENTERING INTO OF CONTRACTS OR RELATIONSHIPS WITH LEGAL, AUDITING, FINANCIAL, BANKING, AND INSURANCE PROVIDERS THAT PROVIDE SERVICES TO THE ORGANIZATION OR ANY AFFILIATE. ADDITIONALLY, THE FOLLOWING ACTIONS TAKEN BY ANY AFFILIATE SHALL NOT BECOME EFFECTIVE UNLESS AND UNTIL THE BOARD OF DIRECTORS OF THIS ORGANIZATION HAS APPROVED SUCH ACTIONS: 1) THE ADOPTION, REVISION, OR AMENDMENT OF ANY STATEMENTS OF MISSION OR VISION AS WELL AS THE ADOPTION OF ANY STRATEGIC PLANS, OR ANNUAL OPERATING BUDGETS; 2) THE AMENDING OF THE BYLAWS OR ARTICLES OF INCORPORATION; 3) THE ADOPTION OF ANY RESOLUTION OR PLAN FOR DISSOLUTION, LIQUIDATION, OR DISAFFILIATION OF AN AFFILIATE; 4) THE INCURRING OF ANY DEBT OR INTEREST BEARING OBLIGATION, OTHER THAN TRADE PAYABLES, OTHER SHORT-TERM LIABILITIES, OR OPERATING LEASES IN THE ORDINARY COURSE OF BUSINESS; 5) THE TRANSFER OF ANY AFFILIATE'S ASSETS OR LIABILITIES TO ANOTHER AFFILIATED OR NON-AFFILIATED ENTITY EXCEPT IN THE ORDINARY COURSE OF BUSINESS; 6) THE FILING OF ANY VOLUNTARY PETITION FOR BANKRUPTCY, APPOINTMENT OF A RECEIVER, MAKING OF AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR THE TAKING OF ANY OTHER INSOLVENCY MEASURE; OR 7) THE ADOPTION OF POLICIES THAT ARE APPLICABLE TO THIS ORGANIZATION OR AFFILIATES, INCLUDING FINANCIAL AND HUMAN RESOURCE POLICIES. GIVEN THE RELATIONSHIP, RIGHTS AND RESPONSIBILITIES AS DESCRIBED ABOVE, THIS ORGANIZATION IS MORE ACCURATELY DEFINED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION AND, AS SUCH, HAS MARKED THE BOX ON LINE 12C.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE ORGANIZATION'S BYLAWS PROVIDE THE FOLLOWING ITEMS ARE SPECIFICALLY DELEGATED TO THE BOARD OF DIRECTORS OF THE ORGANIZATION TO HAVE EXCLUSIVE AUTHORITY OVER: 1) THE ELECTION OF A MAJORITY OF DIRECTORS OF ANY AFFILIATE OR REMOVAL OF ANY OFFICER OR DIRECTOR OF AN AFFILIATE ELECTED BY THIS ORGANIZATION UPON RECOMMENDATION BY THE AFFILIATE OR WHEN THE BOARD OF DIRECTORS OF THIS ORGANIZATION CONCLUDES THAT IT MUST MAKE SUCH REMOVAL; AND 2) THE HIRING OF THE EXECUTIVE DIRECTOR OR OTHER CHIEF EXECUTIVE EMPLOYEE OF ANY AFFILIATE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE ORGANIZATION'S BYLAWS PROVIDE THAT THE FOLLOWING ACTIONS TAKEN BY ANY AFFILIATE SHALL NOT BECOME EFFECTIVE UNLESS AND UNTIL THE BOARD OF DIRECTORS OF THIS ORGANIZATION HAS APPROVED SUCH ACTIONS: 1) THE ADOPTION, REVISION, OR AMENDMENT OF ANY STATEMENTS OF MISSION OR VISION AS WELL AS THE ADOPTION OF ANY STRATEGIC PLANS, OR ANNUAL OPERATING BUDGETS; 2) THE AMENDING OF THE BYLAWS OR ARTICLES OF INCORPORATION; 3) THE ADOPTION OF ANY RESOLUTION OR PLAN FOR DISSOLUTION, LIQUIDATION, OR DISAFFILIATION OF AN AFFILIATE; 4) THE INCURRING OF ANY DEBT OR INTEREST BEARING OBLIGATION, OTHER THAN TRADE PAYABLES, OTHER SHORT-TERM LIABILITIES, OR OPERATING LEASES IN THE ORDINARY COURSE OF BUSINESS; 5) THE TRANSFER OF ANY AFFILIATE'S ASSETS OR LIABILITIES TO ANOTHER AFFILIATED OR NON-AFFILIATED ENTITY EXCEPT IN THE ORDINARY COURSE OF BUSINESS; 6) THE FILING OF ANY VOLUNTARY PETITION FOR BANKRUPTCY, APPOINTMENT OF A RECEIVER, MAKING OF AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR THE TAKING OF ANY OTHER INSOLVENCY MEASURE; OR 7) THE ADOPTION OF POLICIES THAT ARE APPLICABLE TO THIS ORGANIZATION OR AFFILIATES, INCLUDING FINANCIAL AND HUMAN RESOURCE POLICIES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART I, LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SECTION E, LINE 3A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2SECTION E, LINE 3B
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0231417534
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt050000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0THE ARC OF PHILADELPHIA
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt050000
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt033485
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020351
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053836
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0237930
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt056196
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0294126
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt097207
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036873
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0134080
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO RECOGNIZED IN THE FINANCIAL STATEMENTS. SPARC BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0368622
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt033068
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt031822
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt01246
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt033053
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0DANCE EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt055858
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010263
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt066121
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt024036
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09017
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt033053
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt033053
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024036
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09017
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt029914
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0119656
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04620
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt018480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt01517
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06068
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LAURA PRINCIOTTA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt036051
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0144204
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GOVERNING BOARD REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BOARD FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY EACH VOTING MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THIS INFORMATION IS REVIEWED BY THE BOARD AND APPROPRIATE RESTRICTIONS ARE IMPOSED AS NEEDED ON ANY CONFLICTED MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROCESS FOR DETERMINING COMPENSATION THE BOARD OF DIRECTORS FOR THE ORGANIZATION REVIEWS ANNUAL COMPENSATION WITH OUTSIDE SOURCES, PUBLICATIONS AND TAKES INTO CONSIDERATION CHANGING MARKET CONDITIONS TO DETERMINE THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THE BOARD IS COMPLETELY SEPARATE FROM THE OFFICERS AND KEY EMPLOYEES WHOSE COMPENSATION IS DETERMINED BY THEM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PUBLIC AVAILABILITY OF OTHER DOCUMENTS THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FOLLOWING INDIVIDUALS ARE OFFICERS AND VOLUNTEER BOARD MEMBERS OF RELATED ORGANIZATIONS. HOURS DEVOTED TO THE RELATED ORGANIZATIONS PER WEEK ARE AS FOLLOWS: (1) LAURA PRINCIOTTA - CHIEF EXECUTIVE OFFICER OF SPARC SERVICES (28 HOURS PER WEEK) AND THE ARC OF PHILADELPHIA (4 HOURS PER WEEK) (2) NOFRE VAQUER - CHIEF OPERATING OFFICER OF SPARC SERVICES (28 HOURS PER WEEK) AND THE ARC OF PHILADELPHIA (4 HOURS PER WEEK) (3) GINA FLEMING - CONTROLLER (28 HOURS PER WEEK) AND THE ARC OF PHILADELPHIA (4 HOURS PER WEEK) (4) ANN COSFOL - BOARD MEMBER OF THE ARC OF PHILADELPHIA (1 HOUR PER WEEK) (5) NORMA CARTER - SECRETARY OF SPARC SERVICES (2 HOURS PER WEEK) AND THE CHAIRPERSON OF THE ARC OF PHILADELPHIA (2 HOURS PER WEEK) (6) DAVID BRIGHT - TREASURER OF SPARC SERVICES (2 HOURS PER WEEK) (7) MICHAEL WEINGRAM - CHAIRMAN OF SPARC SERVICES (2 HOURS PER WEEK) (8) ROY DIAMOND - VICE PRESIDENT OF THE ARC OF PHILADELPHIA (2 HOURS PER WEEK) (9) MARGIE GARDNER - BOARD MEMBER OF THE ARC OF PHILADELPHIA (1 HOUR PER WEEK)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUITY TRANSFERRED TO ARC OF PHILADELPHIA -50,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$11.2$4.06$7.17$2.11$1.75$0.36
2024Detailed filing. Detailed filing data is available for this year.$10.6$4.04$6.55$1.95$1.64$0.31
2023Detailed filing. Detailed filing data is available for this year.$9.97$3.96$6.01$1.85$1.65$0.20
2022Detailed filing. Detailed filing data is available for this year.$8.45$2.68$5.78$2.32$1.56$0.76
2021Detailed filing. Detailed filing data is available for this year.$5.95$0.15$5.80$2.26$1.49$0.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.31$4.48$1.63$1.64$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.58$0.13$4.45$1.70$1.67$0.02
2018Detailed filing. Detailed filing data is available for this year.$4.42$0.11$4.31$1.78$1.54$0.24
2017Detailed filing. Detailed filing data is available for this year.$4.20$0.10$4.10$1.69$1.37$0.33
2016Detailed filing. Detailed filing data is available for this year.$3.75$0.14$3.61$1.61$1.49$0.12
2015Detailed filing. Detailed filing data is available for this year.$3.69$0.21$3.47$1.99$1.37$0.62
2014Detailed filing. Detailed filing data is available for this year.$3.04$0.11$2.93$1.15$0.95$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.33$0.00$2.33$0.18
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.01$0.70$2.31$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00