SOCIAL AND PUBLIC ART RESOURCE CENTER: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- SOCIAL AND PUBLIC ART RESOURCE CENTER (EIN 51-0202490)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-12-05
- IRS object ID
- 202423409349301012
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-12-05T12:14:58-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 950858589 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HUTCHINSON AND BLOODGOOD LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 550 N BRAND BLVD 14TH FLOOR | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 91203 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 510202490 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOCIAL AND PUBLIC ART RESOURCE CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOCI | BusinessNameControlTxt |
| Phone | 3108229560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 VENICE BLVD | AddressLine1Txt |
| City | VENICE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90291 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANTHONY SALCIDO | PersonNm |
| Person Title | FINANCE CHAIR | PersonTitleTxt |
| Phone | 3108229560 | PhoneNum |
| Signature | 2024-11-23 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GEORGETTE M GREEN | PreparerPersonNm |
| PTIN | P00449497 | PTIN |
| Phone | 8186375000 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 VENICE BLVD | AddressLine1Txt |
| City | VENICE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90291 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $7,279,361 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | SPARCINLA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1976 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | THE SOCIAL AND PUBLIC ART RESOURCE CENTER'S ("SPARC") MISSION IS TO PRODUCE, PRESERVE, AND PROMOTE ACTIVITST AND SOCIALLY RELEVANT ARTWORK; TO DEVISE AND INNOVATE EXCELLENT ART PIECES THROUGH PARTICIPATORY PROCESSES; AND ULTIMATELY, TO FOSTER ARTISTIC COLLABORATIONS THAT EMPOWER COMMUNITIES WHO FACE MARGINALIZATION AND DISCRIMINATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,726,994 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,087,747 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $385,060 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $120,716 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$32,836 | PYInvestmentIncomeAmt |
| CY Investment Income | $108,714 | CYInvestmentIncomeAmt |
| PY Other Revenue | $79,288 | PYOtherRevenueAmt |
| CY Other Revenue | $155,075 | CYOtherRevenueAmt |
| PY Total Revenue | $2,158,506 | PYTotalRevenueAmt |
| CY Total Revenue | $4,472,252 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $843,517 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,260,694 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $25,511 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,964,739 | PYOtherExpensesAmt |
| CY Other Expenses | $1,376,906 | CYOtherExpensesAmt |
| PY Total Expenses | $2,808,256 | PYTotalExpensesAmt |
| CY Total Expenses | $2,637,600 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$649,750 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,834,652 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,485,491 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,673,274 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $235,939 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $545,264 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,249,552 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,128,010 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE SOCIAL AND PUBLIC ART RESOURCE CENTER'S ("SPARC") MISSION IS TO PRODUCE, PRESERVE, AND PROMOTE ACTIVITST AND SOCIALLY RELEVANT ARTWORK; TO DEVISE AND INNOVATE EXCELLENT ART PIECES THROUGH PARTICIPATORY PROCESSES; AND ULTIMATELY, TO FOSTER ARTISTIC COLLABORATIONS THAT EMPOWER COMMUNITIES WHO FACE MARGINALIZATION AND DISCRIMINATION.IONS THAT EMPOWER COMMUNITIES WHO FACE MARGINALIZATION AND DISCRIMINATION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,017,815 | ExpenseAmt |
| Desc | MURAL PRODUCTION:SPARC WORKS WITH COMMUNITIES TO CONFRONT THE MOST CRITICAL SOCIAL AND POLITICAL ISSUES OF OUR TIME, INCLUDING IMMIGRATION, LABOR, EDUCATION AND THE ENVIRONMENT. SPARC ENGAGES COMMUNITIES IN ENVISIONING AND ADVOCATING FOR SOCIAL CHANGE. OUR PUBLIC ART PROJECTS SERVE ARTISTS, COMMUNITY MEMBERS, AND ADVOCACY ORGANIZATIONS IN PRIMARILY LOW-INCOME AND WORKING CLASS MINORITY COMMUNITIES ACROSS THE U.S. | Desc |
| Total Program Service Expenses | $2,017,815 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOCIAL AND PUBLIC ART RESOURCE CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3108229560 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 685 VENICE BLVD | AddressLine1Txt |
| City | VENICE | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90291 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CLAUDIA MITCHELL-KERNAN | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JUDITH F BACA | ||||||
| ART DIRECTOR | 40.00 | Yes (X) | Yes (X) | $236,149 | $0 | $0 |
| ZOJELIA FLORES | ||||||
| BOARD CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANTHONY SALCIDO | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MERCEDES GERTZ | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MARTHA RAMIREZ-OROPEZA | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $236,149 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TURNER CONSTRUCTION COMPANY | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 190 SOUTH STATE COLLEGE BLVD 150 | AddressLine1Txt |
| City | ANAHEIM | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92806 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CONTRUCTION SUPERVISION | ServicesDesc |
| Compensation | $242,013 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $97,955 | GovernmentGrantsAmt |
| All Other Contributions | $3,989,792 | AllOtherContributionsAmt |
| Total Contributions | $4,087,747 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| PROGRAM REVENUE | $83,000 | $83,000 |
| PUBLICATIONS | $28,637 | $28,637 |
| FEES FOR SERVICES | $9,079 | $9,079 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $120,716 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144,179 | TotalRevenueColumnAmt |
| Exclusion | $144,179 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $57,590 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $57,590 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $57,590 | TotalRevenueColumnAmt |
| Exclusion | $57,590 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,729,733 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,765,198 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$35,465 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$35,465 | TotalRevenueColumnAmt |
| Exclusion | -$35,465 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $109,859 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $41,911 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $67,948 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $67,948 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OVERHEAD REIMBURSEMENT | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $29,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $29,537 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $29,537 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,472,252 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $218,201 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $166,304 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,149 | TotalAmt |
| Program Services | $184,201 | ProgramServicesAmt |
| Management And General | $49,431 | ManagementAndGeneralAmt |
| Fundraising | $2,517 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $876,793 | TotalAmt |
| Program Services | $665,912 | ProgramServicesAmt |
| Management And General | $200,663 | ManagementAndGeneralAmt |
| Fundraising | $10,218 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,908 | TotalAmt |
| Program Services | $36,047 | ProgramServicesAmt |
| Management And General | $21,581 | ManagementAndGeneralAmt |
| Fundraising | $280 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,844 | TotalAmt |
| Program Services | $48,298 | ProgramServicesAmt |
| Management And General | $40,152 | ManagementAndGeneralAmt |
| Fundraising | $1,394 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,323 | TotalAmt |
| Program Services | $40,000 | ProgramServicesAmt |
| Management And General | $39,323 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,126 | TotalAmt |
| Program Services | $242 | ProgramServicesAmt |
| Management And General | $3,884 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,946 | TotalAmt |
| Program Services | $5,473 | ProgramServicesAmt |
| Management And General | $5,473 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,121 | TotalAmt |
| Program Services | $35,923 | ProgramServicesAmt |
| Management And General | $1,198 | ManagementAndGeneralAmt |
| Fundraising | $5,000 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,704 | TotalAmt |
| Management And General | $26,704 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,271 | TotalAmt |
| Management And General | $15,271 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| PROJECT EXPENSE | $937,147 | $923,877 | $13,270 |
| COMMUNICATIONS & PUBLIC | $83,380 | $41,576 | $41,804 |
| EQUIP. RENTAL & MAINTEN | $33,608 | $1,088 | $32,520 |
| UTILITES | $29,038 | $1,094 | $27,944 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,242 | TotalAmt |
| Program Services | $34,084 | ProgramServicesAmt |
| Management And General | $75,056 | ManagementAndGeneralAmt |
| Fundraising | $6,102 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,637,600 | TotalAmt |
| Program Services | $2,017,815 | ProgramServicesAmt |
| Management And General | $594,274 | ManagementAndGeneralAmt |
| Fundraising | $25,511 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,797 | BOYAmt |
| EOY | $521,144 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $986,566 | BOYAmt |
| EOY | $3,458 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $898,900 | BOYAmt |
| EOY | $898,900 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,389 | BOYAmt |
| EOY | $2,808,543 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,229 | BOYAmt |
| EOY | $27,168 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,615 | BOYAmt |
| EOY | $10,843 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $384,352 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $371,069 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,223 | BOYAmt |
| EOY | $13,283 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,228,892 | BOYAmt |
| EOY | $2,386,655 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,880 | BOYAmt |
| EOY | $3,280 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,485,491 | BOYAmt |
| EOY | $6,673,274 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,459 | BOYAmt |
| EOY | $521,146 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,480 | BOYAmt |
| EOY | $24,118 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,939 | BOYAmt |
| EOY | $545,264 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $449,434 | BOYAmt |
| EOY | $3,044,895 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,800,118 | BOYAmt |
| EOY | $3,083,115 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,249,552 | BOYAmt |
| EOY | $6,128,010 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,485,491 | BOYAmt |
| EOY | $6,673,274 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,834,652 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $43,806 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $507,372 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,219,149 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $830,196 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,726,994 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,087,747 | CurrentTaxYearAmt |
| Total | $11,371,458 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $507,372 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,219,149 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $830,196 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,726,994 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,087,747 | CurrentTaxYearAmt |
| Total | $11,371,458 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,012,878 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,358,580 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $94,707 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $87,163 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $69,207 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $32,836 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $144,179 | CurrentTaxYearAmt |
| Total | $428,092 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $348,961 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year | $29,537 | CurrentTaxYearAmt |
| Total | $378,498 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $12,178,048 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $1,620,249 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.76850 | PublicSupportCY170Pct |
| Public Support PY170 | 0.91700 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,490 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,490 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $313,759 | OtherCostOrOtherBasisAmt |
| Depreciation | $301,605 | DepreciationAmt |
| Book Value | $12,154 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,103 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,974 | DepreciationAmt |
| Book Value | $1,129 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $13,283 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| FISCAL SPONSORSHIP | $5,950 |
| RENT DEPOSITS | $18,168 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $24,118 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,149,398 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $43,806 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $591,429 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $41,911 | OtherRevenueAmt |
| Revenue Not Reported | $677,146 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,472,252 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,472,252 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,270,940 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $591,429 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $41,911 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $633,340 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,637,600 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,637,600 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION IS A NONPROFIT CORPORATION, QUALIFYING UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND CORRESPONDING CALIFORNIA PROVISIONS. AS SUCH, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME, THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. NO PROVISION HAS BEEN MADE FOR INCOME TAXES, AS THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME. THE ORGANIZATION IS NOT CONSIDERED A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE RECOGNITION OR DISCLOSURE ON DECEMBER 31, 2023. THE ORGANIZATION'S TAX YEARS THAT ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE AGENCIES ARE THREE AND FOUR YEARS, RESPECTIVELY. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 41,911. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 41,911. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDITH F BACA | PersonNm |
| Title | ART DIRECTOR | TitleTxt |
| Base Compensation Filing Org | $236,149 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $236,149 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | LINE 2 EXPLANATION - ANTHONY SALCIDO, BOARD MEMBER AND TREASURER IS A COUSIN OF JUDITH F. BACA, THE CO-FOUNDER OF SPARC. JUDY BACA, CEO, OWNS JUDY BACA, INC. WHICH IS A VENDOR TO THE ORGANIZATION. THE CORPORATION PROVIDE ARTIST RELATED SERVICES TO THE ORGANIZATION. JUDY BACA, INC. WAS PAID $20,163 FOR SERVICES RENDERED IN 2023. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11B EXPLANATION - THE RETURNS ARE REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE CHAIR PRIOR TO PRESENTATION TO THE BOARD FOR APPROVAL AND ACCEPTANCE OF THE RETURNS PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12 | EACH BOARD, COMMITTEE MEMBER AND STALL PERSONNEL ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS AND SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | BASED ON REVIEWS OF COMPARABLE DATA FROM PUBLISHED SURVEYS OF SIMILAR SIZED ORGANIZATIONS, THE COMMITTEE ASSESSES THE COMPETITIVENESS OF THE COMPENSATION AND DETERMINES A TARGET SALARY FOR ALL HIGHLY COMPENSATED EMPLOYEES. THE BOARD APPROVES SALARY INCREASES ARE BASED ON EXTERNAL EQUITY, MERIT, PERFORMANCE, MEETING GOALS AND OTHER FACTORS. SPARC SHALL, EITHER THROUGH THE FULL BOARD OR A DESIGNATED BOARD EXECUTIVE COMMITTEE, SUCH AS THE AUDIT COMMITTEE, ANNUALL EVALUATE THE EXECUTIVE DIRECTOR ON HIS/HER PERFORMANCE, AND ASK FOR HIS/HER INPUT ON MATTERS OF PERFORMANCE AND COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | SPARC WILL PROVIDE COPIES OF THE DOCUMENTS IN RESPONSE TO AN IN-PERSON OR WRITTEN REQUEST, AND MAY CHARGE A RESONABLE FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS. IN THE CASE OF PUBLIC INSPECTION REQUESTS, SPARC WILL FULFILL SUCH REQUESTS IN A TIMELY MANNER WIHTOUT INQUIRY OF REASON FOR SUCH PUBLIC INSPECTION REQUEST. |
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