Liabilities / Assets
60th percentile
Higher debt load relative to assets than 60% of similar nonprofits.
Spark Alc Inc
EIN 83-1356457 • 501(c)3 • Bradenton, FL
Profile
EDUCATIONAL SCHOOL
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
47th percentile
Higher debt load relative to revenue than 47% of similar nonprofits.
Net Margin
57th percentile
Higher net margin than 57% of similar nonprofits.
Top Officer Pay
69th percentile
Higher top officer pay than 69% of similar nonprofits.
Top officer pay equals 10.4% of source-year revenue.
Asset Growth
5th percentile
Faster asset growth than 5% of similar nonprofits.
Revenue Growth
87th percentile
Faster revenue growth than 87% of similar nonprofits.
Balance Sheet
Assets
Down$108,059
Down $178,483 (-62%) from 2023
Liabilities
Down$5,411
Down $129,113 (-96%) from 2023
Net Assets
Down$102,648
Down $49,370 (-32%) from 2023
Revenue
Up$508,475
Up $212,881 (+72%) from 2023
Expenses
Up$469,052
Up $173,458 (+59%) from 2023
Net Income
Up$39,423
Up $39,423 from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $108,059
- Liabilities
- $5,411
- Net assets
- $102,648
- Revenue
- $508,475
- Expenses
- $469,052
- Net income
- $39,423
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2023 to Jul 31, 2024
- Signed
- Feb 12, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $508,475
Mission and Program Overview
Mission
EDUCATION
Spark ALC is a self-directed 501c3 non-profit private school in West Bradenton. We are an Agile Learning Center that provides an environment where learners take the lead in directing their own education using powerful tools for self-organization and intentional culture creation. Our students deeply engage with the world through their passions and strengths, and the learning environment embraces choice and freedom along with collaboration between peers, facilitators and the local community.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $152,018 | $102,648 | ▼ $49,370 |
| Savings and Temporary Cash Investments | - | $41,545 | - |
| Cash and Non-Interest-Bearing Accounts | $285,649 | $37,473 | ▼ $248,176 |
| Accounts Receivable | - | $19,441 | - |
| Land, Buildings, and Equipment, Net | $893 | $9,600 | ▲ $8,707 |
| Total Assets | $286,542 | $108,059 | ▼ $178,483 |
| Liabilities | |||
| Grants Payable | $134,524 | - | - |
| Other Liabilities | - | $5,411 | - |
| Total Liabilities | $134,524 | $5,411 | ▼ $129,113 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $152,018 | $102,648 | ▼ $49,370 |
| Total Liabilities and Net Assets / Fund Balance | $286,542 | $108,059 | ▼ $178,483 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $9,600 | $2,400 | $12,000 |
| Land | $0 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Dawn Leonard | President | FT | $53,125 | $53,125 |
Board Members and Trustees
| Name | Title |
|---|---|
| Amy Korenman | Secretary |
| David Winkelman | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $257
- Program Service Revenue
- $508,216
- Investment Income
- $2
- Other Revenue
- $0
- Change in Net Assets
- $39,423
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $296,424 |
| Other Expenses | $172,628 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $203,117 | $0 | $0 | $203,117 |
| Current Officers, Directors, Trustees, and Key Employees | $53,125 | $0 | $0 | $53,125 |
| All Other Expenses | $41,256 | $615 | $0 | $41,871 |
| Payroll Taxes | $40,182 | $0 | $0 | $40,182 |
| Occupancy | $20,075 | $0 | $0 | $20,075 |
| Office Expenses | $0 | $12,833 | $0 | $12,833 |
| Insurance | $7,271 | $0 | $0 | $7,271 |
| Fees for Services Legal | $3,378 | $0 | $0 | $3,378 |
| Fees for Services Accounting | $2,602 | $0 | $0 | $2,602 |
| Depreciation Depletion | $2,400 | $0 | $0 | $2,400 |
| Other Expenses | $1,560 | $0 | $0 | $1,560 |
| Advertising | $710 | $0 | $0 | $710 |
| Travel | $20 | $0 | $0 | $20 |
| Total Functional Expenses | $455,604 | $13,448 | $0 | $469,052 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Credit Card- American Express | $3,336 |
| Outstanding Payroll Check | $2,115 |
| Payroll Discrepancy Account | $-40 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- 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
Filing and Contact Details
Filer
- Filer Name
- Spark ALC Inc
- EIN
- 83-1356457
- Phone
- 9419098440
- Address
- 5405 10th Avenue Dr West, Bradenton, FL 34209
Signing Officer
- Name
- Dawn Leonard
- Title
- President
- Phone
- 9419098440
- Signed
- 2025-02-12
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2018
- Legal Domicile
- Fl
- Voting Board Members
- 2
- Independent Board Members
- 1
- Employees
- 7
- Volunteers
- 35
Preparer
- Firm
- Mischa Harte CPA PA
- Address
- 5840 Redbug Lake Rd 325, Winter Springs, FL 32708
- Preparer
- Mischa Harte
- Phone
- 4075020978
Supplemental Narrative
Additional Explanations
Pt VI, Line 1A
“There are two voting members. There are no material differences in voting right among the members of the governing body.”
Pt VI, Line 2
“Dawn Leonard (President) and David Winkelman (Treasurer)are married.”
Pt VI, Line 8A
“The Organization maintains board meeting minutes”
Pt VI, Line 8B
“The Organization maintains board meeting minutes”
Pt VI, Line 11B
“The Organizations process to review form 990 - There is a full board review of the form 990 before signing, to check for accuracy.”
Pt VI, Line 12C
“Board members complete an annual COI disclosure form to disclose conflict of interest. Minutes are kept at the board meetings. Annual reporting happens at a meeting to go over COI disclosures and how conflicts were handled. Board members do not vote when there is a specific conflict of interest on a specific topic.”
Pt VI, Line 18
“Our organization makes all required forms (including Form 1023 and Form 990) available for public inspection upon request.”
Pt VI, Line 19
“Our annual report and From 990 are public documents. Our bylaws and governance documents, in addition to our conflict of interest policy, are kept in a binder and are available for public inspection upon request.”
Pt VIII
“Grants & Contribution $257. Program Service Revenue $508,218.”
Pt X
“Total Assets $108,059. Total Liabilities $5,411 and Net Asset/Fund Balances $102,648”
Pt VI, Line 15A
“An independent committee reviews the budget and pay for directors and key employees, compares wages to other private and public schools, and signs off on all compensation before the school year starts. Changes made to the initial budget and compensation have to be approved by the board.”
Pt VI, Line 15B
“An independent committee reviews the budget and pay for directors and key employees, compares wages to other private and public schools, and signs off on all compensation before the school year starts. Changes made to the initial budget and compensation have to be approved by the board.”
Raw XML Appendix398 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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| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 12000 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | -40 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 2115 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Credit Card- American Express |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Payroll Discrepancy Account |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | Outstanding Payroll Check |
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| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | true |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | There are two voting members. There are no material differences in voting right among the members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Dawn Leonard (President) and David Winkelman (Treasurer)are married. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Organization maintains board meeting minutes |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Organization maintains board meeting minutes |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Organizations process to review form 990 - There is a full board review of the form 990 before signing, to check for accuracy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Board members complete an annual COI disclosure form to disclose conflict of interest. Minutes are kept at the board meetings. Annual reporting happens at a meeting to go over COI disclosures and how conflicts were handled. Board members do not vote when there is a specific conflict of interest on a specific topic. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Our organization makes all required forms (including Form 1023 and Form 990) available for public inspection upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Our annual report and From 990 are public documents. Our bylaws and governance documents, in addition to our conflict of interest policy, are kept in a binder and are available for public inspection upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Grants & Contribution $257. Program Service Revenue $508,218. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Total Assets $108,059. Total Liabilities $5,411 and Net Asset/Fund Balances $102,648 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | An independent committee reviews the budget and pay for directors and key employees, compares wages to other private and public schools, and signs off on all compensation before the school year starts. Changes made to the initial budget and compensation have to be approved by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | An independent committee reviews the budget and pay for directors and key employees, compares wages to other private and public schools, and signs off on all compensation before the school year starts. Changes made to the initial budget and compensation have to be approved by the board. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 1a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 8a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Pt VI, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Pt VI, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Pt VIII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Pt X |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Pt VI, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Pt VI, Line 15b |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 5411 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 5411 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 152018 |
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| IRS990/USAddress/AddressLine1Txt | 0 | 5405 10th Avenue Dr West |
| IRS990/USAddress/CityNm | 0 | Bradenton |
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| IRS990/WebsiteAddressTxt | 0 | https://sparkalc.org |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Dawn Leonard |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9419098440 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-02-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Spark ALC Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SPAR |
| ReturnHeader/Filer/EIN | 0 | 831356457 |
| ReturnHeader/Filer/PhoneNum | 0 | 9419098440 |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | Bradenton |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 34209 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 920614339 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Mischa Harte CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5840 Redbug Lake Rd 325 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Winter Springs |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 32708 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4075020978 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Mischa Harte |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2025-02-27T05:54:15-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-07-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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