Civic Intelligence

Spark

990 • Fiscal year 2021 • EIN 81-3057920

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

Organization ProfileWWW.SPARKCDI.ORG
1111 North 13 Street 311Omaha, NE 68102

(402) 800-1242

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

26th percentile

0.01x

Higher debt load relative to revenue than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

96th percentile

79%

Higher net margin than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$150,754

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

41st percentile

5.2%

Faster asset growth than 41% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

26th percentile

-3.9%

Faster revenue growth than 26% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets29th percentile

Assets

Up

$2,470,063

Up $122,030 (+5.2%) from 2020

Net Assets

Up

$2,447,112

Up $225,945 (+10%) from 2020

Liabilities

Down

$22,951

Down $103,915 (-82%) from 2020

Revenue And Expenses
Liabilities / Revenue26th percentileNet Margin96th percentile

Revenue

Down

$2,256,574

Down $90,569 (-3.9%) from 2020

Expenses

Down

$465,126

Down $111,013 (-19%) from 2020

Net Income

Up

$1,791,448

Up $20,444 (+1.2%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth41st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2017: $279,386Liabilities 2017: $15,466Net Assets 2017: $263,9202017Assets 2018: $1,018,401Liabilities 2018: $484,751Net Assets 2018: $533,6502018Assets 2019: $471,838Liabilities 2019: $21,675Net Assets 2019: $450,1632019Assets 2020: $2,348,033Liabilities 2020: $126,866Net Assets 2020: $2,221,1672020Assets 2021: $2,470,063Liabilities 2021: $22,951Net Assets 2021: $2,447,1122021Assets 2022: $2,864,842Liabilities 2022: $51,037Net Assets 2022: $2,813,8052022Assets 2023: $2,599,787Liabilities 2023: $71,480Net Assets 2023: $2,528,3072023Assets 2024: $7,506,474Liabilities 2024: $4,771,410Net Assets 2024: $2,735,0642024

Highlighted filing

2021

Assets$2,470,063
Liabilities$22,951
Net Assets$2,447,112
Open 2021 Filing

Operations Trend

Revenue Growth26th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $370,751Expenses 2017: $106,831Net Income 2017: $263,9202017Revenue 2018: $498,189Expenses 2018: $228,459Net Income 2018: $269,7302018Revenue 2019: $389,588Expenses 2019: $473,075Net Income 2019: -$83,4872019Revenue 2020: $2,347,143Expenses 2020: $576,139Net Income 2020: $1,771,0042020Revenue 2021: $2,256,574Expenses 2021: $465,126Net Income 2021: $1,791,4482021Revenue 2022: $853,160Expenses 2022: $743,103Net Income 2022: $110,0572022Revenue 2023: $758,136Expenses 2023: $1,076,799Net Income 2023: -$318,6632023Revenue 2024: $1,457,261Expenses 2024: $1,255,706Net Income 2024: $201,5552024

Highlighted filing

2021

Revenue$2,256,574
Expenses$465,126
Net Income$1,791,448
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$2,256,574
Mission and Program Overview

Mission

Organization was established to champion community development by forming and leading partnerships that create, implement and evaluate holistic revitalization projects.

Organization was established to champion community development by forming and leading partnershps that create, implement, and evaluate holistic revitalization projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$0$1,000,000▲ $1,000,000
Land, Buildings, and Equipment, Net$5,899$492,772▲ $486,873
Savings and Temporary Cash Investments$418,537$441,638▲ $23,101
Cash and Non-Interest-Bearing Accounts$1,344,188$321,527▼ $1,022,661
Total Assets$1,768,624$2,470,063▲ $701,439
Other Assets Total$0$214,126▲ $214,126
Liabilities
Accounts Payable and Accrued Expenses$14,000$21,951▲ $7,951
Other Liabilities$1,098,960$1,000▼ $1,097,960
Total Liabilities$1,112,960$22,951▼ $1,090,009
Net Assets / Fund Balance
Net Assets With Donor Restrictions$301,517$1,977,593▲ $1,676,076
Net Assets Without Donor Restrictions$354,147$469,519▲ $115,372
Total Net Assets Fund Balance$655,664$2,447,112▲ $1,791,448
Total Liabilities and Net Assets / Fund Balance$1,768,624$2,470,063▲ $701,439

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$438,119$5,546$443,665
Land$51,198-$51,198
Equipment$3,455$14,492$17,947
Other Assets Org$214,126--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamie Grayson-berglundExecutive DirectorPT$115,631$35,123$150,754

Board Members and Trustees

NameTitle
Carmen TapioPresident
Cammy WatkinsVice President
Alec GorynskiDirector
Annette SmithDirector
Kristin WilliamsDirector
Sergio SosaDirector
Dr Athena RamosDirector as of July 2021
Nancy PridalDirector as of July 2021
Andrea KatholSecretary
Oj SpoonerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,248,721
Program Service Revenue
$0
Investment Income
$164
Other Revenue
$7,689
All Other Contributions
$2,176,243
Change in Net Assets
$1,791,448

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Residential1$494,863Fair Market Value (FMV)
Total Noncash Contributions1$494,863-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$320,186
Other Expenses$144,940
Total Fundraising Expense$24,045
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$113,166$14,146$14,146$141,458
Other Salaries and Wages$127,326$8,487$3,454$139,267
Office Expenses$38,671$3,794$2,882$45,347
Fees for Services Other-$20,922-$20,922
Payroll Taxes$17,644$1,628$1,236$20,508
Other Employee Benefits$16,278$1,134$524$17,936
Fees for Services Accounting-$16,265-$16,265
Occupancy$9,558$938$712$11,208
Insurance$8,569$841$639$10,049
Depreciation Depletion-$7,990-$7,990
Information Technology-$7,729-$7,729
Conferences and Meetings$5,198$511$388$6,097
Advertising-$5,000-$5,000
Pension Plan Contributions$998$19-$1,017
Other Expenses$844$83$64$991
Fees for Services Legal-$727-$727
Total Functional Expenses$350,867$90,214$24,045$465,126
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposit$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 B, Line 11B

“Spark will provide a complete copy of form 990 in electronic format via email to all board members for their review, prior to filing the form 990 with the irs.”

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

“Each board member is required to complete a conflict of interest form. Board members also openly and regularly disclose conflicts and recuse themselves from discussion and voting as appropriate.”

Form 990, Part VI, Section B, Line 15

“The spark board of directors established a search committee, in part comprised of members with substantial experience in hiring and deciding the compensation levels of executive directors similarly situated. In addition, an inquiry was made on the existing salary level of the executive director before an offer of compensation was made. The indicated salary level fell within a reasonable range discussed by the committee.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Spark
EIN
81-3057920
Phone
4028001242
Address
1111 NORTH 13 STREET 311, OMAHA, NE 68102

Signing Officer

Name
Carmen Tapio
Title
President
Phone
4028001242
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen Tapio
Formed
2016
Legal Domicile
Ne
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
30

Preparer

Firm
Frankel Zacharia LLC
Address
11404 WEST DODGE RD SUITE 700, OMAHA, NE 68154-2576
Preparer
Pat Calvert
Phone
4024969100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization is a not-for-profit organization as decribed in section 501(c)(3) of the internal revenue code and has received a determination letter that it is exempt from federal income taxes on related income pursuant to section 501(a) of the internal revenue code. The internal revenue service has established standards to be met to maintain the organization's tax exempt status. The organization accounts for uncertainties in accounting for income tax assets and liabilities using guidance included in fasb asc 740, income taxes. The organization recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. At december 31, 2021 and 2020, the organization has no uncertain tax positions accrued.”

Raw XML AppendixShowing 400 of 533 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/Desc0SPARK IS A 501(C) NONPROFIT ORGANIZATION THAT BRINGS A UNIQUE, COLLABORATIVE AND COMMUNITY-BASED APPROACH TO ECONOMIC DEVELOPMENT IN THE OMAHA/COUNCIL BLUFFS REGION. WE RECOGNIZE THAT PHILANTHROPIC ORGANIZATIONS, CIVIC INSITUTIONS, AND OTHER EQUITY PARTNERS HAVE THE RESOURCES TO IMPACT CHANGE WHILE COMMUNITY RESIDENTS, BUSINESS OWNERS AND OTHER STAKEHOLDERS BEST UNDERSTAND THE COMMUNITY'S NEEDS. SPARK SERVES AS A BRIDGE BETWEEN THESE VARIOUS PARTIES, LEVERAGING OUR EXPERTISE, RELATIONSHIPS AND FUNDING TO TRANSFORM NEIGHBORHOODS THROUGH A PROCESS OF HOLISTIC DEVELOPMENT. HOLISTIC DEVELOPMENT APPLIES RIGOROUS REAL ESTATE DEVELOPMENT METHODS WHILE CONSIDERING ALL THE FOUNDATIONAL ASSETS: SOCIAL, POLITICAL, ECONOMIC AND PHYSICAL, THAT ARE NECESSARY FOR COMMUNITIES TO THRIVE AND PROSPER. OUR ROLE IS TO SUPPORT AND SUPPLEMENT THE WORK OF EXISTING ORGANIZATIONS, BUILD UPON EXISTING COMMUNITY ASSETS, PROVIDE FUNDING, LEVERAGE RESOURES TO CLOSE FINANCING GAPS AND TO HELP EDUCATE AND MINIMIZE THE RISK FOR DEVELOPERS WHO WOULD OTHERWISE NOT INVEST IN THESE COMMUNITIES. MOREOVER, WE WORK HAND IN HAND WITH THE COMMUNITY TO IDENTIFY AND TRAIN COMMUNITY LEADERS TO EFFECTIVELY ADVOCATE FOR THEMSELVES BOTH NOW AND FOR FUTURE GENERATIONS.
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IRS990/Form990PartVIISectionAGrp/PersonNm0CARMEN TAPIO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR AS OF JULY 2021
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR AS OF JULY 2021
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07489
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0354147
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0469519
IRS990/NoncashContributionsAmt0494863
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0712
IRS990/OccupancyGrp/ManagementAndGeneralAmt0938
IRS990/OccupancyGrp/ProgramServicesAmt09558
IRS990/OccupancyGrp/TotalAmt011208
IRS990/OfficeExpensesGrp/FundraisingAmt02882
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03794
IRS990/OfficeExpensesGrp/ProgramServicesAmt038671
IRS990/OfficeExpensesGrp/TotalAmt045347
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0214126
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0524
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01134
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt016278
IRS990/OtherEmployeeBenefitsGrp/TotalAmt017936
IRS990/OtherExpensesGrp/Desc0PROJECT EXPENSE
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP DUES
IRS990/OtherExpensesGrp/FundraisingAmt064
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt083
IRS990/OtherExpensesGrp/ProgramServicesAmt012615
IRS990/OtherExpensesGrp/ProgramServicesAmt1844
IRS990/OtherExpensesGrp/TotalAmt012615
IRS990/OtherExpensesGrp/TotalAmt1991
IRS990/OtherLiabilitiesGrp/BOYAmt01098960
IRS990/OtherLiabilitiesGrp/EOYAmt01000
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0200
IRS990/OtherRevenueTotalAmt0200
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt03454
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt08487
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0127326
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139267
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01236
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01628
IRS990/PayrollTaxesGrp/ProgramServicesAmt017644
IRS990/PayrollTaxesGrp/TotalAmt020508
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0998
IRS990/PensionPlanContributionsGrp/TotalAmt01017
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01000000
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0CARMEN TAPIO
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0941602
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0200000
IRS990/PYInvestmentIncomeAmt026536
IRS990/PYOtherExpensesAmt0159498
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03819
IRS990/PYRevenuesLessExpensesAmt0205500
IRS990/PYSalariesCompEmpBnftPaidAmt0406959
IRS990/PYTotalExpensesAmt0766457
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0971957
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01791448
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt07489
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt07689
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0418537
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0441638
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02248721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0941602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0389946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0513854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0370751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04464874
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0164
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt026536
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01215
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0488
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt028404
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt011308
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0200
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.39610
IRS990ScheduleA/PublicSupportTotal170Amt01780067
IRS990ScheduleA/SubstantialContributorsTotAmt02684807
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02248721
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0941602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0389946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0513854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0370751
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04464874
IRS990ScheduleA/TotalSupportAmt04493478
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/BuildingsGrp/BookValueAmt0438119
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05546
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0443665
IRS990ScheduleD/EquipmentGrp/BookValueAmt03455
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014492
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt017947
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt051198
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051198
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0214126
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM SPARK CAPITAL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSIT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION AS DECRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS RECEIVED A DETERMINATION LETTER THAT IT IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE INTERNAL REVENUE SERVICE HAS ESTABLISHED STANDARDS TO BE MET TO MAINTAIN THE ORGANIZATION'S TAX EXEMPT STATUS. THE ORGANIZATION ACCOUNTS FOR UNCERTAINTIES IN ACCOUNTING FOR INCOME TAX ASSETS AND LIABILITIES USING GUIDANCE INCLUDED IN FASB ASC 740, INCOME TAXES. THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. AT DECEMBER 31, 2021 AND 2020, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS ACCRUED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0492772
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0214126
IRS990ScheduleD/TotalLiabilityAmt01000
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0115631
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount08805
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt021809
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMIE GRAYSON-BERGLUND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0150754
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/RealEstateResidentialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateResidentialGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/RealEstateResidentialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateResidentialGrp/NoncashContributionsRptF990Amt0494863
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPARK WILL PROVIDE A COMPLETE COPY OF FORM 990 IN ELECTRONIC FORMAT VIA EMAIL TO ALL BOARD MEMBERS FOR THEIR REVIEW, PRIOR TO FILING THE FORM 990 WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. BOARD MEMBERS ALSO OPENLY AND REGULARLY DISCLOSE CONFLICTS AND RECUSE THEMSELVES FROM DISCUSSION AND VOTING AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SPARK BOARD OF DIRECTORS ESTABLISHED A SEARCH COMMITTEE, IN PART COMPRISED OF MEMBERS WITH SUBSTANTIAL EXPERIENCE IN HIRING AND DECIDING THE COMPENSATION LEVELS OF EXECUTIVE DIRECTORS SIMILARLY SITUATED. IN ADDITION, AN INQUIRY WAS MADE ON THE EXISTING SALARY LEVEL OF THE EXECUTIVE DIRECTOR BEFORE AN OFFER OF COMPENSATION WAS MADE. THE INDICATED SALARY LEVEL FELL WITHIN A REASONABLE RANGE DISCUSSED BY THE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,470,063
Liabilities
$22,951
Net assets
$2,447,112
Revenue
$2,256,574
Expenses
$465,126
Net income
$1,791,448
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.51$4.77$2.74$1.46$1.26$0.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.07$2.53$0.76$1.08$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.86$0.05$2.81$0.85$0.74$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.02$2.45$2.26$0.47$1.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.13$2.22$2.35$0.58$1.77
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.47$0.02$0.45$0.39$0.47$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.48$0.53$0.50$0.23$0.27
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.02$0.26$0.37$0.11$0.26