Civic Intelligence

Southern Polytechnic Applied Research Corporation

990 • Fiscal year 2019 • EIN 45-2222487

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 11, 2020

Organization ProfileWWW.KENNESAW.EDU/KSURSF/REPORTS.HTML
1100 S Marietta PkwyMarietta, GA 30060

(678) 915-3156

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2019

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2019

Top Officer Pay

99th percentile

$189,108

Higher top officer pay than 99% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

3rd percentile

-91%

Faster asset growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$15,970

Down $169,614 (-91%) from 2018

Net Assets

Down

$15,970

Down $10,843 (-40%) from 2018

Liabilities

Down

$0

Down $158,771 (-100%) from 2018

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $1,815 (-100%) from 2018

Expenses

Up

$10,843

Up $9,348 (+625%) from 2018

Net Income

Down

-$10,843

Down $11,163 (-3488%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $601,388Liabilities 2012: $340,048Net Assets 2012: $261,3402012Assets 2013: $1,234,328Liabilities 2013: $569,648Net Assets 2013: $664,6802013Assets 2014: $1,299,411Liabilities 2014: $810,085Net Assets 2014: $489,3262014Assets 2015: $1,861,623Liabilities 2015: $1,142,406Net Assets 2015: $719,2172015Assets 2016: $938,500Liabilities 2016: $377,710Net Assets 2016: $560,7902016Assets 2017: $769,821Liabilities 2017: $743,328Net Assets 2017: $26,4932017Assets 2018: $185,584Liabilities 2018: $158,771Net Assets 2018: $26,8132018Assets 2019: $15,970Liabilities 2019: $0Net Assets 2019: $15,9702019

Highlighted filing

2019

Assets$15,970
Liabilities$0
Net Assets$15,970
Open 2019 Filing

Operations Trend

Revenue Growth1st percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $814,238Expenses 2012: $552,898Net Income 2012: $261,3402012Expenses 2013: $1,077,1982013Revenue 2014: $1,552,924Expenses 2014: $1,728,278Net Income 2014: -$175,3542014Revenue 2015: $2,392,461Expenses 2015: $2,162,570Net Income 2015: $229,8912015Revenue 2016: $257,964Expenses 2016: $416,391Net Income 2016: -$158,4272016Revenue 2017: $171,408Expenses 2017: $230,586Net Income 2017: -$59,1782017Revenue 2018: $1,815Expenses 2018: $1,495Net Income 2018: $3202018Revenue 2019: $0Expenses 2019: $10,843Net Income 2019: -$10,8432019

Highlighted filing

2019

Revenue$0
Expenses$10,843
Net Income-$10,843
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 11, 2020
Return Version
2018v3.2
Gross Receipts
$0
Mission and Program Overview

Mission

Our mission is to support ksu-marietta campus faculty in research, development and the application of technology within their areas of expertis. Our support includes the identification of opportunities, development or proposals and the administration of grants and contracts.

See schedule o for complete description.southern polytechnic applied research corporation ("sparc") is organized to fulfill broad scientific, literary, educational, and charitable purposes and operates to enhance the mission of ksu of teaching, applied research, and public service. Sparc contributes to the applied research function of ksu by securing research contracts, grants, and awards from individuals, institutions, private organizations, and government agencies for the performance of applied research. Sparc administers grants and contracts to assure compliance with ksu, state, and federal requirements as well as the terms of the specific grant or contract. Sparc also identifies, protects and manages intellectual property for ksu that may arise as a result of work done under grants or contracts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$185,584$15,970▼ $169,614
Total Assets$185,584$15,970▼ $169,614
Liabilities
Other Liabilities$158,771$0▼ $158,771
Accounts Payable and Accrued Expenses-$0-
Total Liabilities$158,771$0▼ $158,771
Net Assets / Fund Balance
Unrestricted Net Assets$26,813$15,970▼ $10,843
Total Net Assets Fund Balance$26,813$15,970▼ $10,843
Total Liabilities and Net Assets / Fund Balance$185,584$15,970▼ $169,614
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
Rich ColeDirector
Ron DempseyDirector
Ron KogerDirector
Russ HuntDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,843

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$9,963
Other Expenses$880
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$9,963--$9,963
Other Expenses-$880-$880
Total Functional Expenses$9,963$880$0$10,843

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$10,843
Total Expenses per Audited Statements$10,843
Total Expenses per Form 990$10,843
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Kennesaw State UniversityKennesaw, GA-Higher Education$9,963
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$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
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
No
Other officer compensation reviewed
No
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

“The current board reviews and approves form 990 prior to filing.”

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

“The organization requires that board members and officers sign a conflict of interest policy.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request or on the kennesaw state university website.”

Filing and Contact Details

Filer

Filer Name
Southern Polytechnic Applied Research
EIN
45-2222487
Phone
6789153156
Address
1100 S MARIETTA PKWY, MARIETTA, GA 30060

Signing Officer

Name
Phaedra Corso
Title
COO
Phone
6789153156
Signed
2020-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phaedra Corso
Formed
2011
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Mauldin & Jenkins LLC
Address
200 GALLERIA PKWY SE STE 1700, ATLANTA, GA 30339-5946
Preparer
Aleisa Howell
Phone
7709558600
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“During 2015 the georgia board of regents voted to consolidate southern polytechnic state university into kennesaw state university, and southern polytechnic applied research corporation with kennesaw state university research and service foundation, inc. With the financial consolidation. Financial operations will be consolidated with kennesaw state university. Further the organization has dissolved effective 7.09.2019.”

Form 990 Part V Lines 2A & B

“Sparc has no employees. The individuals that support sparc are employed and paid by kennesaw state university, a related entity. The university is the paymaster and files all required forms.”

Financial Statement Notes

PART X, LINE 2:

“The research corporation evaluated the research corporation's tax positions and concluded that the research corporation had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions on accounting for uncertainty in income taxes.”

Raw XML Appendix391 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/ActivityOrMissionDesc0SEE SCHEDULE O FOR COMPLETE DESCRIPTION.SOUTHERN POLYTECHNIC APPLIED RESEARCH CORPORATION ("SPARC") IS ORGANIZED TO FULFILL BROAD SCIENTIFIC, LITERARY, EDUCATIONAL, AND CHARITABLE PURPOSES AND OPERATES TO ENHANCE THE MISSION OF KSU OF TEACHING, APPLIED RESEARCH, AND PUBLIC SERVICE. SPARC CONTRIBUTES TO THE APPLIED RESEARCH FUNCTION OF KSU BY SECURING RESEARCH CONTRACTS, GRANTS, AND AWARDS FROM INDIVIDUALS, INSTITUTIONS, PRIVATE ORGANIZATIONS, AND GOVERNMENT AGENCIES FOR THE PERFORMANCE OF APPLIED RESEARCH. SPARC ADMINISTERS GRANTS AND CONTRACTS TO ASSURE COMPLIANCE WITH KSU, STATE, AND FEDERAL REQUIREMENTS AS WELL AS THE TERMS OF THE SPECIFIC GRANT OR CONTRACT. SPARC ALSO IDENTIFIES, PROTECTS AND MANAGES INTELLECTUAL PROPERTY FOR KSU THAT MAY ARISE AS A RESULT OF WORK DONE UNDER GRANTS OR CONTRACTS.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE RESEARCH CORPORATION EVALUATED THE RESEARCH CORPORATION'S TAX POSITIONS AND CONCLUDED THAT THE RESEARCH CORPORATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2015 THE GEORGIA BOARD OF REGENTS VOTED TO CONSOLIDATE SOUTHERN POLYTECHNIC STATE UNIVERSITY INTO KENNESAW STATE UNIVERSITY, AND SOUTHERN POLYTECHNIC APPLIED RESEARCH CORPORATION WITH KENNESAW STATE UNIVERSITY RESEARCH AND SERVICE FOUNDATION, INC. WITH THE FINANCIAL CONSOLIDATION. FINANCIAL OPERATIONS WILL BE CONSOLIDATED WITH KENNESAW STATE UNIVERSITY. FURTHER THE ORGANIZATION HAS DISSOLVED EFFECTIVE 7.09.2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SPARC HAS NO EMPLOYEES. THE INDIVIDUALS THAT SUPPORT SPARC ARE EMPLOYED AND PAID BY KENNESAW STATE UNIVERSITY, A RELATED ENTITY. THE UNIVERSITY IS THE PAYMASTER AND FILES ALL REQUIRED FORMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CURRENT BOARD REVIEWS AND APPROVES FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION REQUIRES THAT BOARD MEMBERS AND OFFICERS SIGN A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST OR ON THE KENNESAW STATE UNIVERSITY WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 PART V LINES 2A & B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/ReturnTs02020-07-15T18:45:41-05:00
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ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,970
Liabilities
$0
Net assets
$15,970
Revenue
$0
Expenses
$10,843
Net income
-$10,843
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.00$0.02$0.00$0.01$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.16$0.03$0.00$0.00$0.00
2017Summary only. Only limited summary data is available for this year.$0.77$0.74$0.03$0.17$0.23$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.38$0.56$0.26$0.42$0.16
2015Detailed filing. Detailed filing data is available for this year.$1.86$1.14$0.72$2.39$2.16$0.23
2014Detailed filing. Detailed filing data is available for this year.$1.30$0.81$0.49$1.55$1.73$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.57$0.66$1.08
2012Summary only. Only limited summary data is available for this year.$0.60$0.34$0.26$0.81$0.55$0.26