Civic Intelligence

The William Sparks Cascades Falls Fund

EIN 30-0753182 • 501(c)3 • Detroit, MI

Profile

Ensure operations upkeep cascades fall

1300 E Lafayette Ste 1301Detroit, MI 48207
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 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

7th percentile

-169%

Higher net margin than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

27th percentile

-28%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

93rd percentile

122%

Faster revenue growth than 93% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$241,221

Down $95,194 (-28%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$241,221

Down $95,194 (-28%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin7th percentile

Revenue

Up

$58,710

Up $32,295 (+122%) from 2023

Expenses

Up

$157,823

Up $74,314 (+89%) from 2023

Net Income

Down

-$99,113

Down $42,019 (-74%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$600K$400K$200K$0Assets 2015: $127,790Net Assets 2015: $127,7902015Assets 2016: $190,296Net Assets 2016: $190,2962016Assets 2017: $205,895Liabilities 2017: $0Net Assets 2017: $205,8952017Assets 2018: $222,900Liabilities 2018: $0Net Assets 2018: $222,9002018Assets 2019: $285,011Liabilities 2019: $0Net Assets 2019: $285,0112019Assets 2020: $340,003Liabilities 2020: $0Net Assets 2020: $340,0032020Assets 2021: $415,631Liabilities 2021: $0Net Assets 2021: $415,6312021Assets 2022: $365,890Liabilities 2022: $0Net Assets 2022: $365,8902022Assets 2023: $336,415Liabilities 2023: $0Net Assets 2023: $336,4152023Assets 2024: $241,221Liabilities 2024: $0Net Assets 2024: $241,2212024

Highlighted filing

2024

Assets$241,221
Liabilities$0
Net Assets$241,221
Open 2024 Filing

Operations Trend

Revenue Growth93rd percentile

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

$200K$100K$0-$100KRevenue 2015: $79,204Expenses 2015: $220Net Income 2015: $78,9842015Revenue 2016: $64,660Expenses 2016: $4,307Net Income 2016: $60,3532016Revenue 2017: $12,352Expenses 2017: $2,112Net Income 2017: $10,2402017Revenue 2018: $14,176Expenses 2018: $2,378Net Income 2018: $11,7982018Revenue 2019: $13,083Expenses 2019: $3,213Net Income 2019: $9,8702019Revenue 2020: $13,382Expenses 2020: $17,939Net Income 2020: -$4,5572020Revenue 2021: $24,519Expenses 2021: $3,651Net Income 2021: $20,8682021Revenue 2022: $26,257Expenses 2022: $4,473Net Income 2022: $21,7842022Revenue 2023: $26,415Expenses 2023: $83,509Net Income 2023: -$57,0942023Revenue 2024: $58,710Expenses 2024: $157,823Net Income 2024: -$99,1132024

Highlighted filing

2024

Revenue$58,710
Expenses$157,823
Net Income-$99,113
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$241,221
Liabilities
$0
Net assets
$241,221
Revenue
$58,710
Expenses
$157,823
Net income
-$99,113
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.00$2.41$0.59$1.58$0.99
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.00$3.36$0.26$0.84$0.57
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.66$0.00$3.66$0.26$0.04$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$0.00$4.16$0.25$0.04$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$0.13$0.18$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.85$0.00$2.85$0.13$0.03$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.23$0.00$2.23$0.14$0.02$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.00$2.06$0.12$0.02$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$1.90$0.65$0.04$0.60
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.28$1.28$0.79$0.00$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$115,460
Mission and Program Overview

Mission

The purpose of the fund is to ensure the upkeep of electrical, mechanical and plumbing necessary to the operation of the cascades falls. The cascades falls are a jackson county landmark.

Ensure operations upkeep cascades fall

Program Services

DescriptionGrantsExpenses
NONE-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ANNE B SPARKS GARVERSecretary-$0--
ROBERT T KENDALLTreasurer-$0--
TIM SPARKSPresident-$0--
Filing and Contact Details

Filer

Filer Name
The William Sparks Cascades Falls Fund
EIN
30-0753182
In Care Of
% TIM SPARKS
Phone
2487610957
Address
1300 E LAFAYETTE STE 1301, DETROIT, MI 48207

Signing Officer

Name
Tim Sparks
Title
President
Phone
2487610957
Signed
2025-05-12
Discuss with paid preparer
No

Preparer

Firm
Markowski & Company CPAs
Address
2880 Spring Arbor Road, Jackson, MI 49203
Preparer
Ronald L Markowski
Phone
5177829351
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity IMPROVEMENTS TO JACKSON COUNTY CASCADES PARK Grantee JACKSON COUNTY PARKS Street 200 W GANSON City, State, Zip JACKSON, MI 49202Relationship NONE Amount 154,536”

Description of other expenses Part I line 16

“Description AmountFOREIGN TAX 75FEES 2,472”

Other changes in net assets or fund balances Part I line 20

“Description AmountASSET VALUE INCREASE 3,919”

Raw XML Appendix142 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/PersonNm0TIM SPARKS
IRS990EZ/BooksInCareOfDetail/PhoneNum02487610957
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01300 E LAFAYETTE UNIT 1301
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DETROIT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048207
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0336415
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0241221
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt056750
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-99113
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0740
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0336415
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0241221
IRS990EZ/GainOrLossFromSaleOfAssetsAmt051944
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0154536
IRS990EZ/GrossReceiptsAmt0115460
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06766
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0336415
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0241221
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0336415
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0241221
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
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/PersonNm0ANNE B SPARKS GARVER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT T KENDALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TIM SPARKS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt03919
IRS990EZ/OtherExpensesTotalAmt02547
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ENSURE OPERATIONS UPKEEP CASCADES FALL
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0NONE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt0108694
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0157823
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt058710
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THERE IS A MAJOR PROJECT BEING PLANNED FOR 2025 AND 2026. FUND RAISING HAS STARTED, AND THERE ARE PLEDGES, BUT NO MONEY HAS BEEN RECEIVED.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc010 Facts and Circumstances Test Part II line 17a or 17b
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt021700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt020165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt010000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt051865
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06251
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05860
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt05462
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04995
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt04899
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt027467
IRS990ScheduleA/PrivateFoundation170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.16960
IRS990ScheduleA/PublicSupportPY170Pct00.15700
IRS990ScheduleA/PublicSupportTotal170Amt013452
IRS990ScheduleA/SubstantialContributorsTotAmt038413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt021700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt020165
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt051865
IRS990ScheduleA/TotalSupportAmt079332
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity IMPROVEMENTS TO JACKSON COUNTY CASCADES PARK Grantee JACKSON COUNTY PARKS Street 200 W GANSON City, State, Zip JACKSON, MI 49202Relationship NONE Amount 154,536
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountFOREIGN TAX 75FEES 2,472
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountASSET VALUE INCREASE 3,919
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM SPARKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02487610957
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WILLIAM SPARKS CASCADES FALLS FUND
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0300753182
ReturnHeader/Filer/InCareOfNm0% TIM SPARKS
ReturnHeader/Filer/PhoneNum02487610957
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 E LAFAYETTE STE 1301
ReturnHeader/Filer/USAddress/CityNm0DETROIT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048207
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261586024
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Markowski & Company CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02880 Spring Arbor Road
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jackson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049203
ReturnHeader/PreparerPersonGrp/PhoneNum05177829351
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD L MARKOWSKI
ReturnHeader/ReturnTs02025-07-22T17:45:15-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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