Civic Intelligence

Spark Central

990 • Fiscal year 2021 • EIN 46-5367850

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 29, 2022

1214 W Summit ParkwaySpokane, WA 99201

(509) 279-0299

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.00x

Higher debt load relative to assets than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

32nd percentile

0.00x

Higher debt load relative to revenue than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

32nd percentile

2.1%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

50th percentile

9.4%

Faster asset growth than 50% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$582,860

Up $49,949 (+9.4%) from 2020

Net Assets

Up

$582,380

Up $50,411 (+9.5%) from 2020

Liabilities

Down

$480

Down $462 (-49%) from 2020

Revenue

Down

$378,018

Down $97,240 (-20%) from 2020

Expenses

Up

$369,989

Up $45,012 (+14%) from 2020

Net Income

Down

$8,029

Down $142,252 (-95%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $33,106Liabilities 2016: $02016Assets 2017: $91,640Liabilities 2017: $3,302Net Assets 2017: $88,3382017Assets 2018: $241,616Liabilities 2018: $0Net Assets 2018: $241,6162018Assets 2019: $345,204Liabilities 2019: $403Net Assets 2019: $344,8012019Assets 2020: $532,911Liabilities 2020: $942Net Assets 2020: $531,9692020Assets 2021: $582,860Liabilities 2021: $480Net Assets 2021: $582,3802021Assets 2022: $574,820Liabilities 2022: $533Net Assets 2022: $574,2872022Assets 2023: $762,921Liabilities 2023: $1,665Net Assets 2023: $761,2562023Assets 2024: $629,158Liabilities 2024: $1,804Net Assets 2024: $627,3542024

Highlighted filing

2021

Assets$582,860
Liabilities$480
Net Assets$582,380

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $135,694Expenses 2016: $124,852Net Income 2016: $10,8422016Revenue 2017: $330,862Expenses 2017: $277,631Net Income 2017: $53,2312017Revenue 2018: $419,718Expenses 2018: $266,440Net Income 2018: $153,2782018Revenue 2019: $414,552Expenses 2019: $311,367Net Income 2019: $103,1852019Revenue 2020: $475,258Expenses 2020: $324,977Net Income 2020: $150,2812020Revenue 2021: $378,018Expenses 2021: $369,989Net Income 2021: $8,0292021Revenue 2022: $454,445Expenses 2022: $462,538Net Income 2022: -$8,0932022Revenue 2023: $598,970Expenses 2023: $412,001Net Income 2023: $186,9692023Revenue 2024: $372,153Expenses 2024: $506,055Net Income 2024: -$133,9022024

Highlighted filing

2021

Revenue$378,018
Expenses$369,989
Net Income$8,029
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 29, 2022
Return Version
2021v4.2
Gross Receipts
$408,485
Mission and Program Overview

Mission

To ignite the creativity, innovation, and imagination necessary for people to forge the path to their best future.

To ignite creativity so people can forge the path to their best future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$531,969$582,380▲ $50,411
Savings and Temporary Cash Investments$304,842$307,258▲ $2,416
Cash and Non-Interest-Bearing Accounts$195,735$250,099▲ $54,364
Accounts Receivable$20,000$20,000→ $0
Land, Buildings, and Equipment, Net$12,334$5,503▼ $6,831
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$532,911$582,860▲ $49,949
Liabilities
Other Liabilities$942$480▼ $462
Total Liabilities$942$480▼ $462
Net Assets / Fund Balance
Total Net Assets Fund Balance$531,969$582,380▲ $50,411
Total Liabilities and Net Assets / Fund Balance$532,911$582,860▲ $49,949

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,503$43,974$49,477
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$299,047
Program Service Revenue
$90
Investment Income
$3,609
Other Revenue
$75,272
All Other Contributions
$55,682
Change in Net Assets
$8,029
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,831
Other Expenses$110,158
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$183,584$45,896-$229,480
Payroll Taxes$15,209$3,802-$19,011
Occupancy$13,721$3,430-$17,151
Advertising$4,681$8,787-$13,468
Office Expenses$9,723$2,431-$12,154
Fees for Services Accounting$9,628$2,407-$12,035
Other Employee Benefits$9,072$2,268-$11,340
Information Technology$8,215--$8,215
Fees for Services Management$6,320$1,580-$7,900
Depreciation Depletion$5,465$1,366-$6,831
Insurance$2,027$507-$2,534
Other Expenses$27,588$2,054-$2,054
Interest$182$46-$228
Total Functional Expenses$295,415$74,574$0$369,989
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$105,739
Fundraising Direct Expenses$30,467
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spark Salon$105,739$105,739$30,467$75,272
Total Events$105,739$105,739$30,467$75,272
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$480
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 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
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 Form 990 is provided to members of the board for approval prior to authorization of electronic filing by the CPA firm preparing the form.

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

Conflict of interest policy is regularly and consistently reviewed during board meetings and enforcement is dealt with on a case by case basis.

Form 990, Part VI, Section C, line 19

The organization makes application documents and Form 990 available by request.

Filing and Contact Details

Filer

Filer Name
Spark Central
EIN
46-5367850
Phone
5092790299
Address
1214 W Summit Parkway, Spokane, WA 99201

Signing Officer

Name
Michelle Starry
Title
President
Phone
5092790299
Signed
2022-03-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Starry
Formed
2014
Legal Domicile
Wa
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
284

Preparer

Firm
Fruci & Associates PS
Address
PO Box 2163, Spokane, WA 99210-2163
Preparer
Zoe Ann Foltz CPA
Phone
5096249223
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Forgiveness of PPP loan 42,382.

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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0582380
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0304842
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0307258
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0299047
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0350067
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0337415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0356338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0226233
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01569100
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt03609
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04749
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03657
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0493
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt012529
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0105830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0100442
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt073480
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt062887
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt063628
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0406267
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt03609
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04749
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03657
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0493
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt012529
IRS990ScheduleA/InvestmentIncomeCYPct00.00630
IRS990ScheduleA/InvestmentIncomePYPct00.00530
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99370
IRS990ScheduleA/PublicSupportPY509Pct00.99470
IRS990ScheduleA/PublicSupportTotal509Amt01975367
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0404877
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0450509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0410895
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0419225
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0289861
IRS990ScheduleA/Total509Grp/TotalAmt01975367
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0408486
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0455258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0414552
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0419718
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0289882
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01987896
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/OtherLandBuildingsGrp/BookValueAmt05503
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043974
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt049477
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0480
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05503
IRS990ScheduleD/TotalLiabilityAmt0480
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt030467
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spark Salon
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0105739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0105739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0105739
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0105739
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt075272
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt030467
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt030467
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is provided to members of the board for approval prior to authorization of electronic filing by the CPA firm preparing the form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest policy is regularly and consistently reviewed during board meetings and enforcement is dealt with on a case by case basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization makes application documents and Form 990 available by request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Forgiveness of PPP loan 42,382.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0532911
IRS990/TotalAssetsEOYAmt0582860
IRS990/TotalAssetsGrp/BOYAmt0532911
IRS990/TotalAssetsGrp/EOYAmt0582860
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0299047
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074574
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0295415
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369989
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0942
IRS990/TotalLiabilitiesEOYAmt0480
IRS990/TotalLiabilitiesGrp/BOYAmt0942

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