Civic Intelligence

Spark Capital

EIN 84-3169340 • 501(c)3 • Omaha, NE

Profile

Spark capital was organized and is operated exclusively for the benefit of, or to carry out the purposes of, spark as a supporting organization. The organization will provide financial and educational services to economically distressed communities in and around omaha, nebraska and council bluffs, iowa in order to promote social welfare and to combat community deterioration.

1111 North 13 Street 311Omaha, NE 68102

www.sparkcdi.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.57x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

2.87x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

93rd percentile

65%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$148,980

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

96th percentile

106%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

86th percentile

59%

Faster revenue growth than 86% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$9,846,771

Up $5,765,170 (+141%) from 2022

Liabilities

Up

$5,581,713

Up $4,564,476 (+449%) from 2022

Net Assets

Up

$4,265,058

Up $1,200,694 (+39%) from 2022

Operations
Liabilities / Revenue93rd percentileNet Margin93rd percentile

Revenue

Up

$1,944,808

Up $522,863 (+37%) from 2022

Expenses

Up

$684,512

Up $340,095 (+99%) from 2022

Net Income

Up

$1,260,296

Up $182,768 (+17%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2021: $2,607,218Liabilities 2021: $579,882Net Assets 2021: $2,027,3362021Assets 2022: $4,081,601Liabilities 2022: $1,017,237Net Assets 2022: $3,064,3642022Assets 2024: $9,846,771Liabilities 2024: $5,581,713Net Assets 2024: $4,265,0582024

Highlighted filing

2024

Assets$9,846,771
Liabilities$5,581,713
Net Assets$4,265,058
Open 2024 Filing

Operations Trend

Revenue Growth86th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2021: $759,503Expenses 2021: $297,672Net Income 2021: $461,8312021Revenue 2022: $1,421,945Expenses 2022: $344,417Net Income 2022: $1,077,5282022Revenue 2024: $1,944,808Expenses 2024: $684,512Net Income 2024: $1,260,2962024

Highlighted filing

2024

Revenue$1,944,808
Expenses$684,512
Net Income$1,260,296
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,846,771
Liabilities
$5,581,713
Net assets
$4,265,058
Revenue
$1,944,808
Expenses
$684,512
Net income
$1,260,296
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.85$5.58$4.27$1.94$0.68$1.26
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$1.02$3.06$1.42$0.34$1.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.58$2.03$0.76$0.30$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 15, 2025
Return Version
2024v5.2
Gross Receipts
$1,944,808
Mission and Program Overview

Mission

Spark capital was organized and is operated exclusively for the benefit of, or to carry out the purposes of, spark as a supporting organization. The organization will provide financial and educational services to economically distressed communities in and around omaha, nebraska and council bluffs, iowa in order to promote social welfare and to combat community deterioration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,163,877$6,811,850▲ $3,647,973
Investments Program Related$1,237,528$2,440,781▲ $1,203,253
Cash and Non-Interest-Bearing Accounts$333,470$528,720▲ $195,250
Accounts Receivable$28,758$26,000▼ $2,758
Total Assets$4,775,707$9,846,771▲ $5,071,064
Other Assets Total$12,074$39,420▲ $27,346
Liabilities
Other Liabilities$311,317$4,660,383▲ $4,349,066
Mortgage Notes Payable Secured by Investment Property$900,000$900,000→ $0
Accounts Payable and Accrued Expenses$32,919$21,330▼ $11,589
Total Liabilities$1,244,236$5,581,713▲ $4,337,477
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,531,471$4,264,058▲ $732,587
Net Assets With Donor Restrictions-$1,000-
Total Net Assets Fund Balance$3,531,471$4,265,058▲ $733,587
Total Liabilities and Net Assets / Fund Balance$4,775,707$9,846,771▲ $5,071,064

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$2,440,781--
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Buey Ray TutChief Executive OfficerPT$148,980$148,980
Angela SmithSenior DirectorPT$141,897$141,897

Board Members and Trustees

NameTitle
Suzi SterbaPresident
Bridget HadleyMember
Cheryl WestonMember
Cristina Castro-matukewiczMember
Gabbie Kott-mccartyMember
Louis SmithMember
Oj SpoonerSecretary
Daniel PadillaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,660,326
Program Service Revenue
$147,312
Investment Income
$137,170
Other Revenue
$0
All Other Contributions
$1,598,056
Change in Net Assets
$1,260,296
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$493,763
Other Expenses$190,749
Total Fundraising Expense$62,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,006$24,270$25,130$273,406
Current Officers, Directors, Trustees, and Key Employees$115,883$12,555$13,000$141,438
Fees for Services Other$41,645$4,512$4,672$50,829
Other Employee Benefits$32,933$3,568$3,695$40,196
Interest$28,862$3,127$3,238$35,227
Payroll Taxes$25,294$2,740$2,837$30,871
Conferences and Meetings$23,955$2,595$2,687$29,237
Fees for Services Accounting$18,994$2,058$2,131$23,183
Occupancy$13,585$1,472$1,524$16,581
Information Technology$11,764$1,275$1,320$14,359
Office Expenses$9,319$1,010$1,045$11,374
Pension Plan Contributions$6,433$697$722$7,852
Insurance$4,178$453$469$5,100
Advertising$1,653$179$185$2,017
Fees for Services Legal$705$76$79$860
Other Expenses$17$2$2$21
Total Functional Expenses$560,833$60,763$62,916$684,512
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
Refundable Advance$4,044,236
Due to Spark$616,147
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
No
Other officer compensation reviewed
No
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 capital 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 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 discuss conflicts and recuse themselves from discussion and voting as appropriate.”

Form 990, Part VI, Section C, Line 19

“Upon request, spark's board of directors and executive director are available to provide governing documents and financial statements to the public.”

FORM 990, PART VI, LINE 15:

“The organization has no employees of its own, but shares employees with spark. The process for determining compensation is set by the spark board of directors.”

Filing and Contact Details

Filer

Filer Name
Spark Capital
EIN
84-3169340
Phone
4028194885
Address
1111 NORTH 13 STREET 311, OMAHA, NE 68102

Signing Officer

Name
Buey Tut
Title
CEO
Phone
4028194885
Signed
2025-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Buey Tut
Formed
2019
Legal Domicile
Ne
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
30

Preparer

Firm
Frankel 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 provision for loan losses -526,709.”

FORM 990, PART XII, LINE 2C:

“The organization did not change either its oversight process or selection process during the year.”

Financial Statement Notes

PART X, LINE 2:

“Spark capital 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 a private foundation. Spark capital 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 capital 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 510 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/NetAssetsOrFundBalancesBOYAmt03531471
IRS990/NetAssetsOrFundBalancesEOYAmt04265058
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03531471
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04264058
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt01524
IRS990/OccupancyGrp/ManagementAndGeneralAmt01472
IRS990/OccupancyGrp/ProgramServicesAmt013585
IRS990/OccupancyGrp/TotalAmt016581
IRS990/OfficeExpensesGrp/FundraisingAmt01045
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01010
IRS990/OfficeExpensesGrp/ProgramServicesAmt09319
IRS990/OfficeExpensesGrp/TotalAmt011374
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012074
IRS990/OtherAssetsTotalGrp/EOYAmt039420
IRS990/OtherChangesInNetAssetsAmt0-526709
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03695
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03568
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032933
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040196
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP DUES
IRS990/OtherExpensesGrp/Desc1OTHER FEES
IRS990/OtherExpensesGrp/FundraisingAmt0180
IRS990/OtherExpensesGrp/FundraisingAmt12
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0174
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12
IRS990/OtherExpensesGrp/ProgramServicesAmt01607
IRS990/OtherExpensesGrp/ProgramServicesAmt117
IRS990/OtherExpensesGrp/TotalAmt01961
IRS990/OtherExpensesGrp/TotalAmt121
IRS990/OtherLiabilitiesGrp/BOYAmt0311317
IRS990/OtherLiabilitiesGrp/EOYAmt04660383
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025130
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024270
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0224006
IRS990/OtherSalariesAndWagesGrp/TotalAmt0273406
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02837
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02740
IRS990/PayrollTaxesGrp/ProgramServicesAmt025294
IRS990/PayrollTaxesGrp/TotalAmt030871
IRS990/PensionPlanContributionsGrp/FundraisingAmt0722
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0697
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06433
IRS990/PensionPlanContributionsGrp/TotalAmt07852
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BUEY TUT
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0522220
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0LOAN FUND FEES & INTER
IRS990/ProgramServiceRevenueGrp/Desc1ACADEMY PARTICIPANT FE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0135336
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0135336
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111976
IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATIONAL SERVICES WILL BE PROVIDED IN THE FORM OF TECHNICAL ASSISTANCE TO INDIVIDUALS SEEKING TO FORM ORGANIZATIONS AND ESTABLISHED ORGANIZATIONS THAT PLAN TO DEVELOP POOR AND DISTRESSED COMMUNITIES BY PROVIDING HOUSING AND AMENITIES FOR LOW- AND MODERATE-INCOME POPULATIONS. THROUGH SPARK CAPITAL'S PROVISION OF TECHNICAL ASSISTANCE, RECIPIENT INDIVIDUALS AND ORGANIZATIONS WILL BE BETTER EQUIPPED TO FORM COMMUNITY DEVELOPMENT PROJECTS IN THE TARGETED ECONOMICALLY DISADVANTAGED AREAS, RESULTING IN COMMUNITY BENEFIT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt045595
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt011976
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01076476
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt074417
IRS990/PYOtherExpensesAmt0229045
IRS990/PYOtherRevenueAmt04258
IRS990/PYProgramServiceRevenueAmt067440
IRS990/PYRevenuesLessExpensesAmt0585714
IRS990/PYSalariesCompEmpBnftPaidAmt0407832
IRS990/PYTotalExpensesAmt0636877
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01222591
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01260296
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt0135336
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03163877
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06811850
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0813057920
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0SPARK
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
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/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt02440781
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0LOAN FUNDING
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0616147
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14044236
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO SPARK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE ADVANCE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPARK CAPITAL 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 A PRIVATE FOUNDATION. SPARK CAPITAL 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 CAPITAL 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/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt02440781
IRS990ScheduleD/TotalLiabilityAmt04660383
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SPARK CAPITAL 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 WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. BOARD MEMBERS ALSO OPENLY AND REGULARLY DISCUSS CONFLICTS AND RECUSE THEMSELVES FROM DISCUSSION AND VOTING AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST, SPARK'S BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR ARE AVAILABLE TO PROVIDE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS NO EMPLOYEES OF ITS OWN, BUT SHARES EMPLOYEES WITH SPARK. THE PROCESS FOR DETERMINING COMPENSATION IS SET BY THE SPARK BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN PROVISION FOR LOAN LOSSES -526,709.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE 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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, LINE 15:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0SPARK
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1SPARK
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0FABRIC LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1SPARKING DEVELOPMENT
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0861875364
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1332384860
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt00
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0NE
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1NE
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0REAL ESTATE HOLDING COMPANY
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1REAL ESTATE HOLDING COMPANY
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt00
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt01111 N 13TH STREET STE 311
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt11111 N 13TH STREET STE 311

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