Liabilities / Assets
81st percentile
Higher debt load relative to assets than 81% of similar nonprofits.
Sparta Chamber of Commerce
EIN 38-2497086 • 501(c)6 • Sparta, MI
Profile
Provide community activities
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.21x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
83rd percentile
Higher net margin than 83% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Down$43,814
Down $25,760 (-37%) from 2023
Liabilities
Down$9,029
Down $131,803 (-94%) from 2023
Net Assets
Up$34,785
Up $106,043 (+149%) from 2023
Revenue
Up$86,365
Up $34,228 (+66%) from 2023
Expenses
Down$66,817
Down $19,682 (-23%) from 2023
Net Income
Up$19,548
Up $53,910 (+157%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $43,814
- Liabilities
- $9,029
- Net assets
- $34,785
- Revenue
- $86,365
- Expenses
- $66,817
- Net income
- $19,548
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Jul 30, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $86,365
Mission and Program Overview
Mission
To build a sense of community amoungst the businesses in the sparta area and to provide activities that enhance the quality of life in the sparta area.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SPARTA BUCKS THROUGH GIFT CERTIFICATES PURCHASED WE HAVE BROUGHT COMMERCE TO THE LOCAL SPARTA BUSINESS OWNERS FROM AREA RESIDENTS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| AMBER MARKS | Trustee | - | $0 | - | - |
| THOMAS PENLAND | President | - | $0 | - | - |
| CARRIE OLSON | Trustee | - | $0 | - | - |
| LYNN DRISCOLL | Trustee | - | $0 | - | - |
| KONRAD RACLAWSKI | Treasurer | - | $0 | - | - |
| MARYANNE WRIGHT | Trustee | - | $0 | - | - |
| MICHELLE COOPER | Trustee | - | $0 | - | - |
| TOM CHESLEK | Trustee | - | $0 | - | - |
| KARIN KAY | Trustee | - | $0 | - | - |
| ELIZABETH MORSE | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Sparta Chamber of Commerce
- EIN
- 38-2497086
- Phone
- 6168872454
- Address
- 194 E DIVISION STREET, SPARTA, MI 49345-1331
Signing Officer
- Name
- Elizabeth Morse
- Title
- Trustee
- Phone
- 6168872454
- Signed
- 2025-07-30
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Schmidt Koning Villarreal & Assoc LLC
- Address
- 750 FRONT AVE NW SUITE 315, GRAND RAPIDS, MI 49504-4400
- Preparer
- Miles V Schmidt CPA
- Phone
- 6167420400
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses advertising 7,787 cleaning expense 2,663 computer software 1,827 office supplies 1,198 operations/square machine 1,079 telephone & communications 3,399 travel 1,610 liability insurance 450 conpoto expense 790 bank charges 88 event entertainment 2,828 volunteer food 132 misc expense 436 total 24,287”
Form 990-ez, Part I, Line 20
“Correct prior year balance 86,495”
Form 990-ez, Part II, Line 24
“Due from events 39,298 0 total 39,298 0”
Form 990-ez, Part II, Line 26
“Escrow account 51,236 7,755 equity 82,086 0 payroll liabilities 1,280 0 prepaid member dues 6,230 1,274”
Form 990-ez, Part III
“To build a sense of community amoungst the businesses in the sparta area and to provide activities that enhance the quality of life in the sparta area.”
Raw XML Appendix135 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ELIZABETH MORSE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6168872454 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 194 E DIVISION ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SPARTA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MI |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 49345 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 25276 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 43814 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 69125 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 19548 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3387 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 69574 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 43814 |
| IRS990EZ/GrossReceiptsAmt | 0 | 86365 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 265 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 5000 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -71258 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 34785 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -71258 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 34785 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | AMBER MARKS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | THOMAS PENLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | CARRIE OLSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LYNN DRISCOLL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | KONRAD RACLAWSKI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | MARYANNE WRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | MICHELLE COOPER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | TOM CHESLEK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | KARIN KAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | ELIZABETH MORSE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 39298 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 86495 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 24287 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO BUILD A SENSE OF COMMUNITY AMOUNGST THE BUSINESSES IN THE SPARTA AREA AND TO PROVIDE ACTIVITIES THAT ENHANCE THE QUALITY OF LIFE IN THE SPARTA AREA. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 16144 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 16975 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SPARTA BUCKS THROUGH GIFT CERTIFICATES PURCHASED WE HAVE BROUGHT COMMERCE TO THE LOCAL SPARTA BUSINESS OWNERS FROM AREA RESIDENTS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 22999 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 140832 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 9029 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 66817 |
| IRS990EZ/TotalRevenueAmt | 0 | 86365 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES ADVERTISING 7,787 CLEANING EXPENSE 2,663 COMPUTER SOFTWARE 1,827 OFFICE SUPPLIES 1,198 OPERATIONS/SQUARE MACHINE 1,079 TELEPHONE & COMMUNICATIONS 3,399 TRAVEL 1,610 LIABILITY INSURANCE 450 CONPOTO EXPENSE 790 BANK CHARGES 88 EVENT ENTERTAINMENT 2,828 VOLUNTEER FOOD 132 MISC EXPENSE 436 TOTAL 24,287 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CORRECT PRIOR YEAR BALANCE 86,495 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DUE FROM EVENTS 39,298 0 TOTAL 39,298 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ESCROW ACCOUNT 51,236 7,755 EQUITY 82,086 0 PAYROLL LIABILITIES 1,280 0 PREPAID MEMBER DUES 6,230 1,274 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO BUILD A SENSE OF COMMUNITY AMOUNGST THE BUSINESSES IN THE SPARTA AREA AND TO PROVIDE ACTIVITIES THAT ENHANCE THE QUALITY OF LIFE IN THE SPARTA AREA. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ELIZABETH MORSE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6168872454 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPARTA CHAMBER OF COMMERCE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPAR |
| ReturnHeader/Filer/EIN | 0 | 382497086 |
| ReturnHeader/Filer/PhoneNum | 0 | 6168872454 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 194 E DIVISION STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SPARTA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 493451331 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383581667 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SCHMIDT KONING VILLARREAL & ASSOC LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 750 FRONT AVE NW SUITE 315 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GRAND RAPIDS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MI |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 495044400 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6167420400 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MILES V SCHMIDT CPA |
| ReturnHeader/ReturnTs | 0 | 2025-08-15T09:39:50-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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