Civic Intelligence

Spark

990 • Fiscal year 2022 • EIN 81-3057920

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

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

35th percentile

0.02x

Higher debt load relative to assets than 35% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

0.06x

Higher debt load relative to revenue than 45% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

61st percentile

13%

Higher net margin than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

87th percentile

$172,621

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 20.2% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

73rd percentile

16%

Faster asset growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

5th percentile

-62%

Faster revenue growth than 5% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,864,842

Up $394,779 (+16%) from 2021

Net Assets

Up

$2,813,805

Up $366,693 (+15%) from 2021

Liabilities

Up

$51,037

Up $28,086 (+122%) from 2021

Revenue

Down

$853,160

Down $1,403,414 (-62%) from 2021

Expenses

Up

$743,103

Up $277,977 (+60%) from 2021

Net Income

Down

$110,057

Down $1,681,391 (-94%) from 2021

Historical Trend

Balance Sheet Trend

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

2022

Assets$2,864,842
Liabilities$51,037
Net Assets$2,813,805

Operations Trend

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

2022

Revenue$853,160
Expenses$743,103
Net Income$110,057
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$903,208
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$1,000,000$1,060,713▲ $60,713
Savings and Temporary Cash Investments$441,638$849,859▲ $408,221
Land, Buildings, and Equipment, Net$492,772$490,651▼ $2,121
Cash and Non-Interest-Bearing Accounts$321,527$355,794▲ $34,267
Total Assets$2,470,063$2,864,842▲ $394,779
Other Assets Total$214,126$107,825▼ $106,301
Liabilities
Accounts Payable and Accrued Expenses$21,951$29,279▲ $7,328
Other Liabilities$1,000$21,758▲ $20,758
Total Liabilities$22,951$51,037▲ $28,086
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,977,593$2,127,764▲ $150,171
Net Assets Without Donor Restrictions$469,519$686,041▲ $216,522
Total Net Assets Fund Balance$2,447,112$2,813,805▲ $366,693
Total Liabilities and Net Assets / Fund Balance$2,470,063$2,864,842▲ $394,779

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$435,644$19,510$455,154
Land$51,198-$51,198
Equipment$3,809$16,598$20,407
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jamie Grayson-berglundExecutive DirectorPT$138,735$33,886$172,621

Board Members and Trustees

NameTitle
Carmen TapioPresident
Cammy WatkinsVice President
Annette SmithDirector
Athena RamosDirector
Nancy PridalDirector
Andrea KatholSecretary
Oj SpoonerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$868,726
Program Service Revenue
$0
Investment Income
$1,788
Other Revenue
$-17,354
All Other Contributions
$835,901
Change in Net Assets
$110,057
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$512,066
Other Expenses$203,037
Total Fundraising Expense$44,216
Grants and Similar Amounts Paid$28,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,406$32,180$19,761$276,347
Current Officers, Directors, Trustees, and Key Employees$132,777$19,041$11,692$163,510
Office Expenses$33,669$5,024$3,085$41,778
Payroll Taxes$26,475$3,797$2,331$32,603
Other Employee Benefits$25,890$3,713$2,280$31,883
Fees for Services Other-$31,555-$31,555
Occupancy$24,855$3,709$2,277$30,841
Fees for Services Accounting-$30,453-$30,453
Grants to Domestic Orgs$28,000--$28,000
Information Technology-$17,404-$17,404
Conferences and Meetings$12,473$1,861$1,143$15,477
Advertising-$12,995-$12,995
Pension Plan Contributions$6,272$899$552$7,723
Insurance$5,598$835$513$6,946
Travel$5,512$822$505$6,839
Fees for Services Legal-$4,673-$4,673
Depreciation Depletion-$2,106-$2,106
Other Expenses$914$131$77$914
Total Functional Expenses$527,689$171,198$44,216$743,103
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Spark CapitalOmaha, NE501(c)(3)To Provide Financial and Educational Services to Economically Distressed Communities$28,000
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
Credit Cards Payable$11,036
St Lease Liability$9,722
Tenant Deposit$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
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
Buey Tut
Title
CEO
Phone
4028001242
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Buey Tut
Formed
2016
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
8

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in discount on contributions 20,878.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

Spark is organized as a nebraska nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under internal revenue code section 501(c)(3), qualify for the charitable contribution deductions, and have been determined not to be private foundations. Spark is required to file a return of organization exempt from income tax (form 990) with the irs annually. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. Spark determined the entity is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. Management believes that the entity has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the consolidated finanicial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

Raw XML AppendixShowing 400 of 535 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/OtherExpensesGrp/Desc0MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc1PROJECT EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt077
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0131
IRS990/OtherExpensesGrp/ProgramServicesAmt0848
IRS990/OtherExpensesGrp/ProgramServicesAmt1914
IRS990/OtherExpensesGrp/TotalAmt01056
IRS990/OtherExpensesGrp/TotalAmt1914
IRS990/OtherLiabilitiesGrp/BOYAmt01000
IRS990/OtherLiabilitiesGrp/EOYAmt021758
IRS990/OtherRevenueMiscGrp/BusinessCd0531390
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06569
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06569
IRS990/OtherRevenueTotalAmt06569
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt019761
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032180
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0224406
IRS990/OtherSalariesAndWagesGrp/TotalAmt0276347
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02331
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03797
IRS990/PayrollTaxesGrp/ProgramServicesAmt026475
IRS990/PayrollTaxesGrp/TotalAmt032603
IRS990/PensionPlanContributionsGrp/FundraisingAmt0552
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0899
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06272
IRS990/PensionPlanContributionsGrp/TotalAmt07723
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01000000
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01060713
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BUEY TUT
IRS990/PriorPeriodAdjustmentsAmt0235758
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02248721
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0164
IRS990/PYOtherExpensesAmt0144940
IRS990/PYOtherRevenueAmt07689
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01791448
IRS990/PYSalariesCompEmpBnftPaidAmt0320186
IRS990/PYTotalExpensesAmt0465126
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02256574
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0110057
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0-23923
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06569
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0441638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0849859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0868726
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02248721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0941602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0389946
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0513854
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04962849
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01788
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0164
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt026536
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01215
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0488
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt030191
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt037433
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06569
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0200
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06769
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.37370
IRS990ScheduleA/PublicSupportPY170Pct00.39610
IRS990ScheduleA/PublicSupportTotal170Amt01868672
IRS990ScheduleA/SubstantialContributorsTotAmt03094177
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0868726
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02248721
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0941602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0389946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0513854
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04962849
IRS990ScheduleA/TotalSupportAmt04999809
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/BookValueAmt0435644
IRS990ScheduleD/BuildingsGrp/DepreciationAmt019510
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0455154
IRS990ScheduleD/EquipmentGrp/BookValueAmt03809
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016598
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020407
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt051198
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt051198
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111036
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29722
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ST LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPARK IS ORGANIZED AS A NEBRASKA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTIONS, AND HAVE BEEN DETERMINED NOT TO BE PRIVATE FOUNDATIONS. SPARK IS REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS ANNUALLY. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO THEIR EXEMPT PURPOSES. SPARK DETERMINED THE ENTITY IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MANAGEMENT BELIEVES THAT THE ENTITY HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE CONSOLIDATED FINANICIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0490651
IRS990ScheduleD/TotalLiabilityAmt021758
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt028000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE FINANCIAL AND EDUCATIONAL SERVICES TO ECONOMICALLY DISTRESSED COMMUNITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0SPARK CAPITAL
IRS990ScheduleI/RecipientTable/RecipientEIN0843169340
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01111 NORTH 13 STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0OMAHA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NE
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd068102
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SPARK CAPITAL IS A CONTROLLED ENTITY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0138735
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount06091
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt04487
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt023308
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMIE GRAYSON-BERGLUND
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0172621
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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/ExplanationTxt4CHANGE IN DISCOUNT ON CONTRIBUTIONS 20,878.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:

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