Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 71-0236920 • 501(c)3 • Fort Smith, AR
Profile
Making life healthier - for our patients and our entire community, including charity care, community benefit services, research and community building efforts.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
60th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
8th percentile
Higher net margin than 8% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
21st percentile
Faster asset growth than 21% of similar nonprofits.
Revenue Growth
17th percentile
Faster revenue growth than 17% of similar nonprofits.
Assets
Down$78,048
Down $62,946 (-45%) from 2023
Liabilities
Down$0
Down $950 (-100%) from 2023
Net Assets
Down$78,048
Down $61,996 (-44%) from 2023
Revenue
Down$43,333
Down $52,405 (-55%) from 2023
Expenses
Down$105,329
Down $53,324 (-34%) from 2023
Net Income
Up-$61,996
Up $919 (+1.5%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Making life healthier - for our patients and our entire community, including charity care, community benefit services, research and community building efforts.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $140,994 | $78,048 | ▼ $62,946 |
| Total Assets | $140,994 | $78,048 | ▼ $62,946 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $950 | $0 | ▼ $950 |
| Total Liabilities | $950 | $0 | ▼ $950 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $140,044 | $78,048 | ▼ $61,996 |
| Total Net Assets Fund Balance | $140,044 | $78,048 | ▼ $61,996 |
| Total Liabilities and Net Assets / Fund Balance | $140,994 | $78,048 | ▼ $62,946 |
| Name | Title |
|---|---|
| John Taylor | Chairman |
| Benny Gooden | Vice-chairman |
| Thomas Webb | Executive Director |
| Mike Carroll | Trustee |
| Jeff Beauchamp | Secretary & Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $100,000 |
| Other Expenses | $5,329 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $100,000 | - | - | $100,000 |
| Fees for Services Accounting | - | $3,900 | - | $3,900 |
| Insurance | - | $3,457 | - | $3,457 |
| Fees for Services Legal | - | $135 | - | $135 |
| Other Expenses | $-8,557 | $48 | - | $-8,557 |
| Total Functional Expenses | $91,443 | $13,886 | $0 | $105,329 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Arkansas Colleges of Health Education | Fort Smith, AR | 501(c)(3) | Ache Advancement | $100,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The organization's sole member is sparks health system, the parent of the organization.”
“The organization's sole member is sparks health system. The sparks health system board of trustees are also trustees of the organization.”
“The form 990 is prepared by an outside independent accounting firm and is reviewed by the board.”
“The organization annually requests conflict of interest forms to determine if any potential conflicts exist and takes appropriate action depending upon the nature of the conflict.”
“The organization's governing documents, conflict of interest policy, and financial statements are avaialble to the public upon request.”
“The organization operated a short-term acute care hospital. Due to financial shortcomings, the organization sold the fixed assets and inventory on november 30, 2009 to health management associates and retained the patient accounts receivable and liabilities. Subsequent to the sale date, the organization has worked to liquidate the accounts receivable and pay-off any liabilities which were generally related to the unwinding of the old business of the hospital. The organization technically did not operate a functioning hospital in the current tax year and therefore, the schedule h form was not prepared.”
“The process for reviewing the 990 has not changed since the prior year.”
“The foundation accounts for uncertain tax positions in accordance with the provisions of fasb codification topic income taxes. Fasb codification topic income taxes clarifies the accounting for uncertainty in income taxes and requires the foundation to recognize in their financial statements, the impact of a tax position taken or expected to be taken in a tax return, if that position is more likely than not to be sustained under audit, based on the technical merits of the position. Management has assessed the tax positions of the foundation and determined that no positions exist that require adjustment or disclosure under the provisions of fasb codification topic income taxes. The foundation files informational return of organization exempt from income tax (form 990) in the u.s. Federal jurisdiction and does not file any state returns.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 950 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAKING LIFE HEALTHIER - FOR OUR PATIENTS AND OUR ENTIRE COMMUNITY, INCLUDING CHARITY CARE, COMMUNITY BENEFIT SERVICES, RESEARCH AND COMMUNITY BUILDING EFFORTS. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CHRIS BROWN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4793082243 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 10366 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT SMITH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 72917 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 140994 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 78048 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 100000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 5329 |
| IRS990/CYOtherRevenueAmt | 0 | 43333 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -61996 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 105329 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 43333 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | SPARKS IS A COMMUNITY HOSPITAL THAT SOLD THE FIXED ASSETS AND INVENTORY TO HEALTH MANAGEMENT ASSOCIATES (HMA) ON NOVEMBER 30, 2009 AND RETAINED THE PATIENT ACCOUNTS RECEIVABLE AND LIABILITIES. SPARKS CONTINUES TO UNWIND THE OLD BUSINESS BY LIQUIDATING THE A/R AND PAYING OFF THE LIABILITIES. ON APRIL 28, 2014 THE BOARD PASSED A RESOLUTION TO CONTRIBUTE UP TO $50,000,000 AS A RESTRICTED CONTRIBUTION IN SUPPORT OF DEVELOPING AN INSTITUTION OF HEALTH EDUCATION. ALL ASSETS THAT REMAIN FOLLOWING THE COMPLETED UNWINDING OF THE OLD HOSPITAL BUSINESS WILL BE GIFTED TO SUPPORT AN INSTITUTION OF HEALTH EDUCATION.AS NOTED IN PREVIOUS FILINGS, THE ORGANIZATION EXPECTS TO DISSOLVE FOLLOWING COMPLETE UNWINDING OF ALL BUSINESS AND ANY REMAINING ASSETS WILL BE GIFTED TO ARKANSAS COLLEGES OF HEALTH EDUCATION IN SUPPORT OF AN INSTITUTION OF HEALTH EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | FORT SMITH REGIONAL HEALTHCARE FOUNDATION |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 91443 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 3900 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3900 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 135 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 135 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN TAYLOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BENNY GOODEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE CARROLL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF BEAUCHAMP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | THOMAS WEBB |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY & TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantAmt | 0 | 100000 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 100000 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 100000 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 43333 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3457 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3457 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AR |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | MAKING LIFE HEALTHIER - FOR OUR PATIENTS AND OUR ENTIRE COMMUNITY, INCLUDING CHARITY CARE, COMMUNITY BENEFIT SERVICES, RESEARCH AND COMMUNITY BUILDING EFFORTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 140044 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 78048 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 140044 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 78048 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | REIMBURSEMENTS - MEDICA |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | TAXES |
| IRS990/OtherExpensesGrp/Desc | 3 | BAD DEBT EXPENSE (NET O |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6256 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 90 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 48 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | -8557 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 6256 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 90 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | -8557 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MINERAL ROYALTIES AND |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 43333 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 43333 |
| IRS990/OtherRevenueTotalAmt | 0 | 43333 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | THOMAS WEBB |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 150000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 2178 |
| IRS990/PYOtherRevenueAmt | 0 | 95738 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -62915 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 6475 |
| IRS990/PYTotalExpensesAmt | 0 | 158653 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 95738 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -61996 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 43333 |
| IRS990ScheduleA/HospitalInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. FASB CODIFICATION TOPIC INCOME TAXES CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AND REQUIRES THE FOUNDATION TO RECOGNIZE IN THEIR FINANCIAL STATEMENTS, THE IMPACT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, IF THAT POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UNDER AUDIT, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ASSESSED THE TAX POSITIONS OF THE FOUNDATION AND DETERMINED THAT NO POSITIONS EXIST THAT REQUIRE ADJUSTMENT OR DISCLOSURE UNDER THE PROVISIONS OF FASB CODIFICATION TOPIC INCOME TAXES. THE FOUNDATION FILES INFORMATIONAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) IN THE U.S. FEDERAL JURISDICTION AND DOES NOT FILE ANY STATE RETURNS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 100000 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | ACHE ADVANCEMENT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | ARKANSAS COLLEGES OF HEALTH EDUCATION |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 465138928 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 7000 CHAD COLLEY BLVD |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | FORT SMITH |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 72916 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ORGANIZATIONS REQUESTING GRANTS AND SCHOLARSHIPS FROM THE SPARKS REGIONAL MEDICAL CENTER GO THROUGH A SET PROCESS INCLUDING ANALYSIS OF THE INTENDED USE OF THE FUNDS AND APPROVAL OF ANY AMOUNTS DISTRIBUTED BY THE SPARKS REGIONAL MEDICAL CENTER. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION OPERATED A SHORT-TERM ACUTE CARE HOSPITAL. DUE TO FINANCIAL SHORTCOMINGS, THE ORGANIZATION SOLD THE FIXED ASSETS AND INVENTORY ON NOVEMBER 30, 2009 TO HEALTH MANAGEMENT ASSOCIATES AND RETAINED THE PATIENT ACCOUNTS RECEIVABLE AND LIABILITIES. SUBSEQUENT TO THE SALE DATE, THE ORGANIZATION HAS WORKED TO LIQUIDATE THE ACCOUNTS RECEIVABLE AND PAY-OFF ANY LIABILITIES WHICH WERE GENERALLY RELATED TO THE UNWINDING OF THE OLD BUSINESS OF THE HOSPITAL. THE ORGANIZATION TECHNICALLY DID NOT OPERATE A FUNCTIONING HOSPITAL IN THE CURRENT TAX YEAR AND THEREFORE, THE SCHEDULE H FORM WAS NOT PREPARED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION'S SOLE MEMBER IS SPARKS HEALTH SYSTEM, THE PARENT OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S SOLE MEMBER IS SPARKS HEALTH SYSTEM. THE SPARKS HEALTH SYSTEM BOARD OF TRUSTEES ARE ALSO TRUSTEES OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY AN OUTSIDE INDEPENDENT ACCOUNTING FIRM AND IS REVIEWED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION ANNUALLY REQUESTS CONFLICT OF INTEREST FORMS TO DETERMINE IF ANY POTENTIAL CONFLICTS EXIST AND TAKES APPROPRIATE ACTION DEPENDING UPON THE NATURE OF THE CONFLICT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAIALBLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PROCESS FOR REVIEWING THE 990 HAS NOT CHANGED SINCE THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART IV, LINE 20A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | SPARKS HEALTH SYSTEM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 710846701 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | AR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PARENT ORG |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 10366 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | FORT SMITH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 72917 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 140994 |
| IRS990/TotalAssetsEOYAmt | 0 | 78048 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 140994 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 78048 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 13886 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 91443 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 105329 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 950 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 950 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 140044 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 78048 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 91443 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 43333 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 43333 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 140994 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 78048 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | P O BOX 10366 |
| IRS990/USAddress/CityNm | 0 | FORT SMITH |
| IRS990/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/USAddress/ZIPCd | 0 | 72917 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | THOMAS WEBB |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4793082243 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SPARKS REGIONAL MEDICAL CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPAR |
| ReturnHeader/Filer/EIN | 0 | 710236920 |
| ReturnHeader/Filer/PhoneNum | 0 | 4793082243 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 10366 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FORT SMITH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 72917 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 710355269 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LANDMARK PLC CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3101 S 70TH STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FORT SMITH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 72903 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4794845740 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DEANA A INFIELD |
| ReturnHeader/ReturnTs | 0 | 2025-05-14T10:46:52-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
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