Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
34th percentile
Higher debt load relative to assets than 34% of similar nonprofits.
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 10.1% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $237,930 | $56,196 | $294,126 |
| Other Land Buildings | $97,207 | $36,873 | $134,080 |
| Equipment | $33,485 | $20,351 | $53,836 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Nofre Vaquer | Chief Operating Officer | PT | $20,978 | $104,122 | $125,100 |
| GINA D'ALESSANDRO FLEMING | Controller | PT | $14,586 | $62,688 | $77,274 |
| Laura Princiotta | Chief Executive Officer | PT | $29,914 | $6,137 | $36,051 |
| Name | Title |
|---|---|
| Reginald Fuller | President |
| Ken Oakes | Board Member |
| Margie Gardner | Board Member |
| Michael Weingram | Board Member |
| Norma Carter | Board Member |
| Roy Diamond | Board Member |
| Ann Cosfol | Secretary |
| David Bright | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $33,053 |
| Fundraising Gross Income | $33,053 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net 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 |
“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.”
“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.”
“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.”
“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.”
“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)”
“Equity transferred to arc of philadelphia -50,000.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 104659 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 114777 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO COORDINATE THE ACTIVITIES OF ITS AFFILIATED 501(C)(3) ORGANIZATIONS. |
| IRS990/AllOtherContributionsAmt | 0 | 18675 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | LAURA PRINCIOTTA CHIEF EXECUTIVE OFFICER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2152294550 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2350 W WESTMORELAND ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PHILADELPHIA |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 19140 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 194303 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 35724 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 55620 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 18540 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 74160 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 33068 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 51743 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 195680 |
| IRS990/CYOtherExpensesAmt | 0 | 654502 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1528558 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 235785 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 885694 |
| IRS990/CYTotalExpensesAmt | 0 | 1540196 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 24086 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1775981 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 56452 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 56452 |
| IRS990/Desc | 0 | SPARC PHILADELPHIA OPERATES AS THE FINANCIAL MANAGER FOR THE ARC OF PHILADELPHIA AND SPARC SERVICES WHICH PROVIDE SERVICES TO INDIVIDUALS WITH DISABILITIES AND HELPS THEM TO ACHIEVE INDEPENDENCE THROUGH CHOICE, SELF-DETERMINATION, INCLUSION AND COMMUNITY CONNECTIONS. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 15 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 358967 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 31922 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 10641 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 42563 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 23787 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 23787 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 4.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 32.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 30685 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 20211 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 4344 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | REGINALD FULLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID BRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ANN COSFOL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | NORMA CARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROY DIAMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MARGIE GARDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL WEINGRAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEN OAKES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | LAURA PRINCIOTTA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | NOFRE VAQUER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GINA D'ALESSANDRO FLEMING |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 29914 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 20978 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 14586 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 119656 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 83911 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 58344 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | CHIEF EXECUTIVE OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CHIEF OPERATING OFFICER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CONTROLLER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2008 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 33068 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 33053 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 33053 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 102207 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 892484 |
| IRS990/GrossReceiptsAmt | 0 | 2599311 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 93473 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 93473 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3599441 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3787585 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 113420 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 242820 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 368622 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 482042 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 790277 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 4097728 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 4305888 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 102207 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 102207 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 22375 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 212416 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 70805 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 283221 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 127484 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 42495 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 169979 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 30710 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 81722 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -50000 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 121720 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 40573 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 162293 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISC |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 24086 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 32486 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 10828 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 67400 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE 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/ExplanationTxt | 1 | THE 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/ExplanationTxt | 2 | THE 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/FormAndLineReferenceDesc | 0 | PART I, LINE 12 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | SECTION E, LINE 3A |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | SECTION E, LINE 3B |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EQUITY TRANSFERRED TO ARC OF PHILADELPHIA -50,000. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.