Civic Intelligence

Spark Development Network Inc.

990 • Fiscal year 2015 • EIN 45-3936247

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 21, 2016

24654 N Lk Pleasant Pkwy 103 No 192Peoria, AZ 85383

(623) 777-3377

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

91st percentile

46%

Higher net margin than 91% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$10,653

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2015

Assets

$71,086

No earlier filing loaded for comparison.

Net Assets

$71,086

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$143,605

No earlier filing loaded for comparison.

Expenses

$77,272

No earlier filing loaded for comparison.

Net Income

$66,333

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $71,086Liabilities 2015: $0Net Assets 2015: $71,0862015Assets 2016: $211,468Liabilities 2016: $894Net Assets 2016: $210,5742016Assets 2017: $578,163Liabilities 2017: $461Net Assets 2017: $577,7022017Assets 2018: $889,388Liabilities 2018: $2,599Net Assets 2018: $886,7892018Assets 2019: $1,486,344Liabilities 2019: $93Net Assets 2019: $1,486,2512019Assets 2020: $1,310,457Liabilities 2020: $0Net Assets 2020: $1,310,4572020Assets 2021: $1,813,326Liabilities 2021: $5,485Net Assets 2021: $1,807,8412021Assets 2022: $1,840,124Liabilities 2022: $7,735Net Assets 2022: $1,832,3892022Assets 2023: $2,870,055Liabilities 2023: $93,991Net Assets 2023: $2,776,0642023Assets 2024: $5,420,449Liabilities 2024: $21,852Net Assets 2024: $5,398,5972024

Highlighted filing

2015

Assets$71,086
Liabilities$0
Net Assets$71,086

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $143,605Expenses 2015: $77,272Net Income 2015: $66,3332015Revenue 2016: $346,911Expenses 2016: $207,423Net Income 2016: $139,4882016Revenue 2017: $985,135Expenses 2017: $618,007Net Income 2017: $367,1282017Revenue 2018: $1,489,089Expenses 2018: $1,180,002Net Income 2018: $309,0872018Revenue 2019: $2,229,591Expenses 2019: $1,630,129Net Income 2019: $599,4622019Revenue 2020: $2,133,044Expenses 2020: $2,308,838Net Income 2020: -$175,7942020Revenue 2021: $3,393,339Expenses 2021: $2,895,955Net Income 2021: $497,3842021Revenue 2022: $5,535,451Expenses 2022: $5,510,903Net Income 2022: $24,5482022Revenue 2023: $5,519,311Expenses 2023: $4,575,636Net Income 2023: $943,6752023Revenue 2024: $6,855,351Expenses 2024: $4,367,147Net Income 2024: $2,488,2042024

Highlighted filing

2015

Revenue$143,605
Expenses$77,272
Net Income$66,333
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 21, 2016
Return Version
2015v2.1
Gross Receipts
$143,605
Mission and Program Overview

Mission

Spark development network (spark) is an organization that promotes collaboration, innovation and openness for church technology. We're tired of watching churches struggle to afford the quality software they need to fulfill their vision. We're passionate (see schedule o) about bringing the latest technology, matched with great design, to free open-source solutions for churches.

Open software for churches: we are dedicated to quality software that is innovative, open and free to all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,753$66,997▲ $62,244
Land, Buildings, and Equipment, Net$0$4,089▲ $4,089
Total Assets$4,753$71,086▲ $66,333
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$4,753$71,086▲ $66,333
Total Net Assets Fund Balance$4,753$71,086▲ $66,333
Total Liabilities and Net Assets / Fund Balance$4,753$71,086▲ $66,333

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,089$183$4,272
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Emily FormanTreasurerPT$9,789$864$10,653
David TurnerVice- PresidentFT-$989$989
Jon EdmistonPresidentFT-$989$989

Board Members and Trustees

NameTitle
Jeremy HoffDirector
Tony BurgarelloDirector
Nick AirdoSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$84,671
Program Service Revenue
$58,934
Investment Income
$0
Other Revenue
$0
All Other Contributions
$84,671
Change in Net Assets
$66,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,762
Salaries, Compensation, and Employee Benefits$12,632
Grants and Similar Amounts Paid$1,878
Total Fundraising Expense$1,783
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$31,325--$31,325
Current Officers, Directors, Trustees, and Key Employees$5,247$6,768$617$12,632
Information Technology$10,069--$10,069
Conferences and Meetings$7,147$159-$7,306
Office Expenses$610$3,900$656$5,166
Fees for Services Legal$2,605--$2,605
Advertising$2,016-$142$2,158
Occupancy$1,417$303$304$2,024
Grants to Domestic Orgs$1,878--$1,878
Travel$1,173--$1,173
Insurance$298$63$64$425
Fees for Services Accounting-$328-$328
Depreciation Depletion-$183-$183
Total Functional Expenses$63,785$11,704$1,783$77,272
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board MembersMine Cart Studio, Llc. Is Owned by Jon Edmiston and David Turner, President and Vice President of Spark Development Network, Inc. Spark Development Network, Inc Paid Mine Cart Studio, LLC as a Contractor for Project Management, Programing and Development Work Pursuant to Its Conflict of Interest Policy.No$31,325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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 A, Line 2

Jon edmiston, president and david turner, vice president are sole members of mine cart studio llc. Spark development network engaged the services of jon edmiston and david turner through mine cart studio llc.

Form 990, Part VI, Section B, Line 11

The treasurer reviews the form 990. Balances and disclosure items are compared to internal records. Questions are submitted to the preparer, if necessary. The final 990 is presented to the board by the treasurer and approved during a regular board meeting.

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

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such a person: a. Has received a copy of the conflicts of interest policy, b. Has read and understand the policy, c. Has agreed to comply with the policy, and d. Understands the organization is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.

Form 990, Part VI, Section B, Line 15

The organization's process for determining compensation includes a review and approval by independent persons, comparability data, and recording of the discussion and the decision.

Form 990, Part VI, Section C, Line 18

The organization will make their application for recognition of exemption and annual information returns available upon request without charge except for a nominal fee for reproduction and actual postage costs. Annual information returns will be available for three years after filing.

Form 990, Part VI, Section C, Line 19

If the governing documents and conflict of interest policy of the organization are subject to federal or state public disclosure rules, these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and conflict of interest policy will be provided to the public at the discretion of management.

Filing and Contact Details

Filer

Filer Name
Spark Development Network Inc
EIN
45-3936247
Phone
6237773377
Address
24654 N LK PLEASANT PKWY 103 NO 192, PEORIA, AZ 85383

Signing Officer

Name
Emily Forman
Title
Treasurer
Phone
6237773377
Signed
2016-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Edmiston
Formed
2011
Legal Domicile
Az
Voting Board Members
6
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Monica J Stern CPA Pllc
Address
11225 NORTH 28TH DRIVE SUITE A100, PHOENIX, AZ 85029-5608
Preparer
Monica J Stern CPA
Phone
6026748226
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Computer programming: program service expenses 31,325. Management and general expenses 0. Fundraising expenses 0. Total expenses 31,325.

Raw XML Appendix369 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/Desc0UNDER THE UMBRELLA OF THE NON-PROFIT SPARK DEVELOPMENT NETWORK, ROCK BRINGS CUTTING-EDGE, INNOVATIVE TECH SOLUTIONS ON AN OPEN-SOURCE PLATFORM TO CHURCHES THAT WOULDN'T OTHERWISE HAVE ACCESS TO THIS LEVEL OF SOLUTION. ROCK SOLVES PROBLEMS SO PEOPLE CAN FOCUS ON MINISTRY. ROCK ENABLES PEOPLE TO DO WHAT THEY DO, BETTER, MORE SEAMLESSLY, AND MORE CREATIVELY. THE BASIC, FULLY FUNCTIONAL SOFTWARE IS FREE TO ANY NON-PROFIT USER.
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IRS990/MissionDesc0THE SPARK DEVELOPMENT NETWORK (SPARK) IS AN ORGANIZATION THAT PROMOTES COLLABORATION, INNOVATION AND OPENNESS FOR CHURCH TECHNOLOGY. WE'RE TIRED OF WATCHING CHURCHES STRUGGLE TO AFFORD THE QUALITY SOFTWARE THEY NEED TO FULFILL THEIR VISION. WE'RE PASSIONATE ABOUT BRINGING THE LATEST TECHNOLOGY, MATCHED WITH GREAT DESIGN, TO FREE OPEN-SOURCE SOLUTIONS FOR CHURCHES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE SPARK DEVELOPMENT NETWORK PRODUCES WRITTEN AND VIDEO DOCUMENTATION AND TRAINING MATERIALS THAT ARE ACCESSIBLE ONLINE TO PROVIDE DIRECTION TO ORGANIZATIONS THAT USE ROCK. THESE MATERIALS PROVIDE PRODUCT KNOWLEDGE, PRODUCT VISION, AND APPLICATION TIPS.
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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/OtherLandBuildingsGrp/BookValueAmt04089
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0183
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04272
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04089
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0MINE CART STUDIO LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt031325
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MINE CART STUDIO, LLC. IS OWNED BY JON EDMISTON AND DAVID TURNER, PRESIDENT AND VICE PRESIDENT OF SPARK DEVELOPMENT NETWORK, INC. SPARK DEVELOPMENT NETWORK, INC PAID MINE CART STUDIO, LLC AS A CONTRACTOR FOR PROJECT MANAGEMENT, PROGRAMING AND DEVELOPMENT WORK PURSUANT TO ITS CONFLICT OF INTEREST POLICY.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JON EDMISTON, PRESIDENT AND DAVID TURNER, VICE PRESIDENT ARE SOLE MEMBERS OF MINE CART STUDIO LLC. SPARK DEVELOPMENT NETWORK ENGAGED THE SERVICES OF JON EDMISTON AND DAVID TURNER THROUGH MINE CART STUDIO LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE FORM 990. BALANCES AND DISCLOSURE ITEMS ARE COMPARED TO INTERNAL RECORDS. QUESTIONS ARE SUBMITTED TO THE PREPARER, IF NECESSARY. THE FINAL 990 IS PRESENTED TO THE BOARD BY THE TREASURER AND APPROVED DURING A REGULAR BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH A PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTAND THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S PROCESS FOR DETERMINING COMPENSATION INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND RECORDING OF THE DISCUSSION AND THE DECISION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL MAKE THEIR APPLICATION FOR RECOGNITION OF EXEMPTION AND ANNUAL INFORMATION RETURNS AVAILABLE UPON REQUEST WITHOUT CHARGE EXCEPT FOR A NOMINAL FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS. ANNUAL INFORMATION RETURNS WILL BE AVAILABLE FOR THREE YEARS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY OF THE ORGANIZATION ARE SUBJECT TO FEDERAL OR STATE PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPUTER PROGRAMMING: PROGRAM SERVICE EXPENSES 31,325. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,325.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt071086
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IRS990/TotalAssetsGrp/EOYAmt071086
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt084671
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01783
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011704
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063785
IRS990/TotalFunctionalExpensesGrp/TotalAmt077272
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04753
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt071086
IRS990/TotalOtherCompensationAmt02842
IRS990/TotalProgramServiceExpensesAmt063785
IRS990/TotalProgramServiceRevenueAmt058934
IRS990/TotalReportableCompFromOrgAmt09789
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0143605
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04753
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt071086
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01173
IRS990/TravelGrp/TotalAmt01173
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04753
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt024654 N LK PLEASANT PKWY 103 NO 192
IRS990/USAddress/CityNm0PEORIA
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085383
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.SPARKDEVNETWORK.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0EMILY FORMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06237773377
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPARK DEVELOPMENT NETWORK INC
ReturnHeader/Filer/BusinessNameControlTxt0SPAR
ReturnHeader/Filer/EIN0453936247
ReturnHeader/Filer/PhoneNum06237773377
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770602105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MONICA J STERN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011225 NORTH 28TH DRIVE SUITE A100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0850295608
ReturnHeader/PreparerPersonGrp/PhoneNum06026748226
ReturnHeader/PreparerPersonGrp/PreparationDt02016-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONICA J STERN CPA
ReturnHeader/ReturnTs02016-10-24T10:29:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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