Civic Intelligence

Moms Closet Resource Center Inc

EIN 32-0049180 • 501(c)3 • Louisville, KY

Profile

Our purpose is breaking the poverty cycle in single parent households through higher education, while receiving support, encouragement, and guidance to enhance their opportunities toward independence.

11921 Brinley Avenue Ste 101Louisville, KY 40243

www.sparc-hope.org

Siviq Scores

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

Liabilities / Assets

65th percentile

0.08x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.02x

Higher debt load relative to revenue than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

74th percentile

$66,827

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 8.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

19th percentile

-12%

Faster asset growth than 19% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-4.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$167,285

Down $23,609 (-12%) from 2024

Liabilities

Down

$12,934

Down $24,463 (-65%) from 2024

Net Assets

Up

$154,351

Up $854 (+0.6%) from 2024

Revenue

Down

$805,259

Down $40,355 (-4.8%) from 2024

Expenses

Down

$804,405

Down $52,370 (-6.1%) from 2024

Net Income

Up

$854

Up $12,015 (+108%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $193,144Liabilities 2011: $3,213Net Assets 2011: $189,9312011Assets 2012: $193,198Liabilities 2012: $2,163Net Assets 2012: $191,0352012Assets 2013: $200,924Liabilities 2013: $2,497Net Assets 2013: $198,4272013Assets 2014: $202,749Liabilities 2014: $2,745Net Assets 2014: $200,0042014Assets 2015: $115,273Liabilities 2015: $3,442Net Assets 2015: $111,8312015Assets 2016: $96,993Liabilities 2016: $3,460Net Assets 2016: $93,5332016Assets 2020: $98,878Liabilities 2020: $24,946Net Assets 2020: $73,9322020Assets 2021: $105,088Liabilities 2021: $3,074Net Assets 2021: $102,0142021Assets 2022: $146,346Liabilities 2022: $13,450Net Assets 2022: $132,8962022Assets 2023: $183,784Liabilities 2023: $19,126Net Assets 2023: $164,6582023Assets 2024: $190,894Liabilities 2024: $37,397Net Assets 2024: $153,4972024Assets 2025: $167,285Liabilities 2025: $12,934Net Assets 2025: $154,3512025

Highlighted filing

2025

Assets$167,285
Liabilities$12,934
Net Assets$154,351

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $138,052Expenses 2011: $182,850Net Income 2011: -$44,7982011Revenue 2012: $199,260Expenses 2012: $198,156Net Income 2012: $1,1042012Revenue 2013: $231,463Expenses 2013: $224,072Net Income 2013: $7,3912013Revenue 2014: $224,025Expenses 2014: $222,448Net Income 2014: $1,5772014Revenue 2015: $261,607Expenses 2015: $350,286Net Income 2015: -$88,6792015Revenue 2016: $253,435Expenses 2016: $272,049Net Income 2016: -$18,6142016Revenue 2020: $300,150Expenses 2020: $277,789Net Income 2020: $22,3612020Revenue 2021: $344,273Expenses 2021: $316,063Net Income 2021: $28,2102021Revenue 2022: $530,582Expenses 2022: $499,456Net Income 2022: $31,1262022Revenue 2023: $680,073Expenses 2023: $648,251Net Income 2023: $31,8222023Revenue 2024: $845,614Expenses 2024: $856,775Net Income 2024: -$11,1612024Revenue 2025: $805,259Expenses 2025: $804,405Net Income 2025: $8542025

Highlighted filing

2025

Revenue$805,259
Expenses$804,405
Net Income$854

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 25, 2026
Return Version
2025v4.0
Gross Receipts
$805,259
Mission and Program Overview

Mission

Our purpose is breaking the poverty cycle in single parent households through higher education, while receiving support, encouragement, and guidance to enhance their opportunities toward independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$119,122$95,160▼ $23,962
Cash and Non-Interest-Bearing Accounts$69,377$67,630▼ $1,747
Accounts Receivable$195--
Total Assets$190,894$167,285▼ $23,609
Other Assets Total$2,200$4,495▲ $2,295
Liabilities
Deferred Revenue$33,107$9,924▼ $23,183
Accounts Payable and Accrued Expenses$4,290$3,010▼ $1,280
Total Liabilities$37,397$12,934▼ $24,463
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$144,097$144,427▲ $330
Net Assets With Donor Restrictions$9,400$9,924▲ $524
Total Net Assets Fund Balance$153,497$154,351▲ $854
Total Liabilities and Net Assets / Fund Balance$190,894$167,285▼ $23,609
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laura WingfieldExecutive DirectorFT$66,827$66,827

Board Members and Trustees

NameTitle
Mary KennedyBoard Chair
Michael HellardVice President
Belle TaylorBoard Member
Krista YockeyBoard Member
Marcy YoungBoard Member
Nikki ClevelandBoard Member
Tom KeefeBoard Member
Christy GreenwayAt Large
Rosemarie ArsenaultSecretary
Angela OhlmannTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$805,259
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$726,283
Change in Net Assets
$854

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$224,645Approx value of items
Food Inventory36,561$183,311Approx value of
Other Non Cash Contri Table426$31,731Approx value of items
Other Non Cash Contri Table135$18,300Approx value of items
Total Noncash Contributions37,122$457,987-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$641,057
Salaries, Compensation, and Employee Benefits$163,348
Total Fundraising Expense$109,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,454$10,006$34,202$89,662
Comp Disqual Persons$40,029$13,399$13,399$66,827
Other Expenses$0$0$46,994$46,994
Occupancy$28,411$8,140$6,556$43,107
Fees for Services Other$13,310$225$350$13,885
Office Expenses$110$9,050$3,794$12,954
Information Technology$167$10,744$166$11,077
Payroll Taxes$3,747$1,026$2,086$6,859
Insurance$0$3,220$0$3,220
Advertising$0$380$1,510$1,890
Conferences and Meetings$107$45$64$216
Travel$0$0$150$150
Total Functional Expenses$635,815$59,282$109,308$804,405
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$68,815$68,815$887$67,928
Breakfast of Champions$10,161$10,161$0$10,161
Total Events$78,976$78,976$44,989$33,987
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A copy of the 990 is made available to all members of the Board and the 990 is reviewed by the Treasurer, Bookkeeper and Executive Director before filing.

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

All donations and payments to vendors are reviewed to verify there is no conflict of interest with the members of the governing body.

Form 990, Part VI, Section B, Line 15

The compensation for key management is reviewed annually by the Board and executive committee. Additionally, job performance is reviewed annually.

Form 990, Part VI, Section C, Line 19

Upon request

Filing and Contact Details

Filer

Filer Name
Moms Closet Resource Center Inc
EIN
32-0049180
Phone
5022459899
Address
11921 Brinley Avenue Ste 101, Louisville, KY 40243
Doing Business As
SPARC Hope

Signing Officer

Name
Laura Wingfield
Title
Executive Director
Phone
5022459899
Signed
2026-02-25

Organization Details

Principal Officer
Laura Wingfield
Formed
2003
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
65
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

2024 was the first year the organization obtained a review.

Raw XML AppendixShowing 400 of 509 raw XML fields

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

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IRS990/OtherExpensesGrp/Desc3Fundraising
IRS990/OtherExpensesGrp/FundraisingAmt037
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt346994
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03047
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1428166
IRS990/OtherExpensesGrp/ProgramServicesAmt276314
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt03084
IRS990/OtherExpensesGrp/TotalAmt1428166
IRS990/OtherExpensesGrp/TotalAmt276314
IRS990/OtherExpensesGrp/TotalAmt346994
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt034202
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt010006
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045454
IRS990/OtherSalariesAndWagesGrp/TotalAmt089662
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02086
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01026
IRS990/PayrollTaxesGrp/ProgramServicesAmt03747
IRS990/PayrollTaxesGrp/TotalAmt06859
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Laura Wingfield
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0845614
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0642411
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-11161
IRS990/PYSalariesCompEmpBnftPaidAmt0214364
IRS990/PYTotalExpensesAmt0856775
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0845614
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0854
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0805259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0805259
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0845614
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0680073
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0530582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0300272
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03161800
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportTotal170Amt03161800
IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0805259
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0845614
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0680073
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0530582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0300272
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03161800
IRS990ScheduleA/TotalSupportAmt03161800
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DisclosedForCharitablePrpsInd01
IRS990ScheduleD/DisclosedOrgLegCtrlInd01
IRS990ScheduleD/DonorAdvisedFundsContriAmt019800
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt019276
IRS990ScheduleD/DonorAdvisedFundsHeldCnt03
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt09924
IRS990ScheduleD/FundsAndOtherAccountsContriAmt00
IRS990ScheduleD/FundsAndOtherAccountsGrantsAmt00
IRS990ScheduleD/FundsAndOtherAccountsHeldCnt00
IRS990ScheduleD/FundsAndOtherAccountsVlEOYAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt044989
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0675
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0675
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Gala
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Breakfast of Champions
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02700
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02700
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt068815
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt078976
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt068815
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt078976
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033987
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt019191
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt019191
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0887
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0887
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt021536
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt021536

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