SPARC PHILADELPHIA: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SPARC PHILADELPHIA (EIN 26-4277598)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-15
IRS object ID: 202521359349310907
Schema version: 2023v6.0
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
Form 990
Schedule A
Schedule D
Schedule G
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-15T13:28:06-04:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	WITHUMSMITHBROWN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1835 MARKET STREET SUITE 1710	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	191032945	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	264277598	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Sparc Philadelpia	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% NOFRE VAQUER CEO	InCareOfNm
Business Name Control	SPAR	BusinessNameControlTxt
Phone	2152294550	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2350 W Westmoreland Street	AddressLine1Txt
City	Philadelphia	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19140	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NOFRE VAQUER	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	2152294550	PhoneNum
Signature	2024-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Richard Ruvelson	PreparerPersonNm
PTIN	P00234075	PTIN
Phone	2155462140	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NOFRE VAQUER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2350 W Westmoreland Street	AddressLine1Txt
City	Philadelphia	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19140	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,782,619	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SPARCPHILLY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2008	FormationYr
Legal Domicile State	PA	LegalDomicileStateCd
Activity Or Mission	TO COORDINATE THE ACTIVITIES OF ITS AFFILIATED 501(C)(3) ORGANIZATIONS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	12	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$68,739	PYContributionsGrantsAmt
CY Contributions Grants	$72,853	CYContributionsGrantsAmt
PY Program Service Revenue	$1,604,816	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,636,912	CYProgramServiceRevenueAmt
PY Investment Income	$168,585	PYInvestmentIncomeAmt
CY Investment Income	$235,365	CYInvestmentIncomeAmt
PY Other Revenue	$6,497	PYOtherRevenueAmt
CY Other Revenue	$3,292	CYOtherRevenueAmt
PY Total Revenue	$1,848,637	PYTotalRevenueAmt
CY Total Revenue	$1,948,422	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	$1,062,376	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,009,202	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,414	CYTotalFundraisingExpenseAmt
PY Other Expenses	$583,383	PYOtherExpensesAmt
CY Other Expenses	$627,175	CYOtherExpensesAmt
PY Total Expenses	$1,645,759	PYTotalExpensesAmt
CY Total Expenses	$1,636,377	CYTotalExpensesAmt
PY Revenues Less Expenses	$202,878	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$312,045	CYRevenuesLessExpensesAmt
Total Assets BOY	$9,973,380	TotalAssetsBOYAmt
Total Assets EOY	$10,594,470	TotalAssetsEOYAmt
Total Liabilities BOY	$3,964,029	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,040,546	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,009,351	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,553,924	NetAssetsOrFundBalancesEOYAmt
Mission	SPARC PHILADELPHIA OPERATES AS THE FINANCIAL MANAGER FOR THE ARC OF PHILADELPHIA AND SPARC SERVICES WHICH PROVIDE SERVICES TO INDIVIDUALS WITH DISABILITIES TO HELP THEM ACHIEVE INDEPENDENCE THROUGH CHOICE, SELF-DETERMINATION, INCLUSION AND COMMUNITY CONNECTIONS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$410,332	ExpenseAmt
Revenue	$1,636,912	RevenueAmt
Desc	SPARC PHILADELPHIA OPERATES AS THE FINANCIAL MANAGER FOR THE ARC OF PHILADELPHIA AND SPARC SERVICES WHICH PROVIDE SERVICES TO INDIVIDUALS WITH DISABILITIES AND HELPS THEM TO ACHIEVE INDEPENDENCE THROUGH CHOICE, SELF-DETERMINATION, INCLUSION AND COMMUNITY CONNECTIONS.	Desc
Total Program Service Expenses	$410,332	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	12	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	PA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	NOFRE VAQUER CEO	PersonNm
Phone	2152294550	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2350 W WESTMORELAND ST	AddressLine1Txt
City	PHILADELPHIA	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	19140	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
NOFRE VAQUER
CEO	8.0	32.0	Yes (X)	$0	$150,141	$45,241
LAURA PRINCIOTTA
CEO (RETIRED 07/01/23)	8.0	32.0	Yes (X)	$0	$134,193	$11,567
lee gutkin
controller	8.0	32.0	Yes (X)	$0	$91,970	$13,789
reginald FULLER
PRESIDENT	2.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
david BRIGHT
TREASURER	2.0	2.0	Yes (X)	$0	$0	$0	Yes (X)
ANN COSFOL
SECRETARY	1.0	1.0	Yes (X)	$0	$0	$0	Yes (X)
NORMA CARTER
BOARD MEMBER	1.0	3.0		$0	$0	$0	Yes (X)
roy Diamond
BOARD MEMBER	1.0	2.0		$0	$0	$0	Yes (X)
Margie Gardner
BOARD MEMBER	1.0	2.0		$0	$0	$0	Yes (X)
MICHAEL WEINGRAM
BOARD MEMBER	1.0	2.0		$0	$0	$0	Yes (X)
Ken Oakes
BOARD MEMBER	1.0	1.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$376,304	TotReportableCompRltdOrgAmt
Total Other Compensation	$70,597	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$29,229	FundraisingAmt
All Other Contributions	$43,624	AllOtherContributionsAmt
Total Contributions	$72,853	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MANAGEMENT FEES	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,636,912	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,636,912	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,636,912	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$231,837	TotalRevenueColumnAmt
Exclusion	$231,837	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,811,981	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$1,808,453	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$3,528	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,528	TotalRevenueColumnAmt
Exclusion	$3,528	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$19,486	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$29,229	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$25,744	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$6,258	TotalRevenueColumnAmt
Exclusion	-$6,258	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$9,550	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,550	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$9,550	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,948,422	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,646,462	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$229,107	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$74,701	TotalAmt
Program Services	$18,675	ProgramServicesAmt
Management And General	$56,026	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$752,195	TotalAmt
Program Services	$188,048	ProgramServicesAmt
Management And General	$564,147	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$33,101	TotalAmt
Program Services	$8,275	ProgramServicesAmt
Management And General	$24,826	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$86,056	TotalAmt
Program Services	$21,513	ProgramServicesAmt
Management And General	$64,543	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$63,149	TotalAmt
Program Services	$15,787	ProgramServicesAmt
Management And General	$47,362	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$11,795	TotalAmt
Management And General	$11,795	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,000	TotalAmt
Management And General	$25,000	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$20,786	TotalAmt
Management And General	$20,786	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$26,280	TotalAmt
Program Services	$15,769	ProgramServicesAmt
Management And General	$10,511	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$102,978	TotalAmt
Program Services	$25,744	ProgramServicesAmt
Management And General	$77,234	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$321,061	TotalAmt
Program Services	$80,265	ProgramServicesAmt
Management And General	$240,796	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$7,436	TotalAmt
Program Services	$1,859	ProgramServicesAmt
Management And General	$5,577	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$89,072	TotalAmt
Program Services	$22,268	ProgramServicesAmt
Management And General	$66,804	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS	Desc
Total	$22,767	TotalAmt
Program Services	$12,129	ProgramServicesAmt
Management And General	$7,224	ManagementAndGeneralAmt
Fundraising	$3,414	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,636,377	TotalAmt
Program Services	$410,332	ProgramServicesAmt
Management And General	$1,222,631	ManagementAndGeneralAmt
Fundraising	$3,414	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$4,524,758	BOYAmt
EOY	$4,016,329	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$158,172	BOYAmt
EOY	$232,153	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$12,940	BOYAmt
EOY	$0	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$17,486	BOYAmt
EOY	$19,650	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,818,859	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$768,603	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$305,029	BOYAmt
EOY	$1,050,256	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$4,954,995	BOYAmt
EOY	$5,276,082	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$9,973,380	BOYAmt
EOY	$10,594,470	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$192,810	BOYAmt
EOY	$163,882	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,771,219	BOYAmt
EOY	$3,876,664	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,964,029	BOYAmt
EOY	$4,040,546	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	$6,009,351	BOYAmt
EOY	$6,553,924	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,009,351	BOYAmt
EOY	$6,553,924	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,973,380	BOYAmt
EOY	$10,594,470	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$312,045	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$261,594	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	-$29,066	PriorPeriodAdjustmentsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type3 Func Int	Yes (X)	SupportingOrgType3FuncIntInd
IRS Written Determination	Yes (X)	IRSWrittenDeterminationInd
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	THE ARC OF PHILADELPHIA	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	231417534	EIN
Organization Type	7	OrganizationTypeCd
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Support	$29,066	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$29,066	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

Field	Value	IRS element (for citing)
Timely Provided Documents	Yes (true)	TimelyProvidedDocumentsInd
Officers Close Relationship	Yes (true)	OfficersCloseRelationshipInd
Supported Org Voice Investment	false	SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

Field	Value	IRS element (for citing)
Appoint Elect Majority Officer	Yes (true)	AppointElectMajorityOfficerInd
Exercise Direction Policies	Yes (true)	ExerciseDirectionPoliciesInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART 1, LINE 12	THE ORGANIZATION'S DETERMINATION LETTER DATED OCTOBER 6, 2008 STATES THAT IT IS A TYPE 1 SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3). A TYPE 1 SUPPORTING ORGANIZATION IS OPERATED, SUPERVISED, OR CONTROLLED BY ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS. HOWEVER, THE ORGANIZATION BELIEVES THAT IT IS MORE ACCURATELY DESCRIBED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION IN THAT IT IS OPERATED AS THE PARENT OF EACH OF ITS SUPPORTED ORGANIZATIONS. THE ORGANIZATION'S BYLAWS STATE THAT IT WAS FORMED TO COORDINATE THE ACTIVITIES OF THE AFFILIATED ORGANIZATIONS. IN THIS CAPACITY THE FOLLOWING ITEMS ARE SPECIFICALLY DELEGATED TO THE BOARD OF DIRECTORS OF THE ORGANIZATION TO HAVE EXCLUSIVE AUTHORITY OVER: 1) THE ELECTION OF A MAJORITY OF DIRECTORS OF ANY AFFILIATE OR REMOVAL OF ANY OFFICER OR DIRECTOR OF AN AFFILIATE ELECTED BY THIS ORGANIZATION UPON RECOMMENDATION BY THE AFFILIATE OR WHEN THE BOARD OF DIRECTORS OF THIS ORGANIZATION CONCLUDES THAT IT MUST MAKE SUCH REMOVAL; 2) THE HIRING OF THE EXECUTIVE DIRECTOR OR OTHER CHIEF EXECUTIVE EMPLOYEE OF ANY AFFILIATE; 3)THE SALE OR OTHER TRANSFER OF ANY OF THE ASSETS OF AN AFFILIATE, OR THE ACQUISITION OF THE ASSETS OR GOVERNANCE CONTROL OF ANOTHER ENTITY; 4) THE SOLICITATION, SECURING, INVESTING AND DISBURSING OF ANY PRIVATE GRANTS, CONTRIBUTIONS OR INCOME AMONG THE AFFILIATES AND THE AUTHORIZATION OF THE EXPENDITURES OF PRIVATE GRANTS, CONTRIBUTIONS OR INCOME WITHIN THE PROCESS OF ADOPTION OF THE CONSOLIDATED ANNUAL OPERATING BUDGET OR UPON SPECIAL REQUEST FROM AN AFFILIATE; AND 5) THE APPROVAL OR ENTERING INTO OF CONTRACTS OR RELATIONSHIPS WITH LEGAL, AUDITING, FINANCIAL, BANKING, AND INSURANCE PROVIDERS THAT PROVIDE SERVICES TO THE ORGANIZATION OR ANY AFFILIATE. ADDITIONALLY, THE FOLLOWING ACTIONS TAKEN BY ANY AFFILIATE SHALL NOT BECOME EFFECTIVE UNLESS AND UNTIL THE BOARD OF DIRECTORS OF THIS ORGANIZATION HAS APPROVED SUCH ACTIONS: 1) THE ADOPTION, REVISION, OR AMENDMENT OF ANY STATEMENTS OF MISSION OR VISION AS WELL AS THE ADOPTION OF ANY STRATEGIC PLANS, OR ANNUAL OPERATING BUDGETS; 2) THE AMENDING OF THE BYLAWS OR ARTICLES OF INCORPORATION; 3)THE ADOPTION OF ANY RESOLUTION OR PLAN FOR DISSOLUTION, LIQUIDATION, OR DISAFFILIATION OF AN AFFILIATE; 4) THE INCURRING OF ANY DEBT OR INTEREST BEARING OBLIGATION, OTHER THAN TRADE PAYABLES, OTHER SHORT-TERM LIABILITIES, OR OPERATING LEASES IN THE ORDINARY COURSE OF BUSINESS; 5) THE TRANSFER OF ANY AFFILIATE'S ASSETS OR LIABILITIES TO ANOTHER AFFILIATED OR NON-AFFILIATED ENTITY EXCEPT IN THE ORDINARY COURSE OF BUSINESS; 6) THE FILING OF ANY VOLUNTARY PETITION FOR BANKRUPTCY, APPOINTMENT OF A RECEIVER, MAKING OF AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR THE TAKING OF ANY OTHER INSOLVENCY MEASURE; OR 7) THE ADOPTION OF POLICIES THAT ARE APPLICABLE TO THIS ORGANIZATION OR AFFILIATES, INCLUDING FINANCIAL AND HUMAN RESOURCE POLICIES. GIVEN THE RELATIONSHIP, RIGHTS AND RESPONSIBILITIES AS DESCRIBED ABOVE, THIS ORGANIZATION IS MORE ACCURATELY DEFINED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION AND, AS SUCH, HAS MARKED THE BOX ON LINE 12C.
SECTION E, LINE 3A	THE ORGANIZATION'S BYLAWS PROVIDE THE FOLLOWING ITEMS ARE SPECIFICALLY DELEGATED TO THE BOARD OF DIRECTORS OF THE ORGANIZATION TO HAVE EXCLUSIVE AUTHORITY OVER: 1) THE ELECTION OF A MAJORITY OF DIRECTORS OF ANY AFFILIATE OR REMOVAL OF ANY OFFICER OR DIRECTOR OF AN AFFILIATE ELECTED BY THIS ORGANIZATION UPON RECOMMENDATION BY THE AFFILIATE OR WHEN THE BOARD OF DIRECTORS OF THIS ORGANIZATION CONCLUDES THAT IT MUST MAKE SUCH REMOVAL; AND 2) THE HIRING OF THE EXECUTIVE DIRECTOR OR OTHER CHIEF EXECUTIVE EMPLOYEE OF ANY AFFILIATE.
SECTION E, LINE 3B.	THE ORGANIZATION'S BYLAWS PROVIDE THAT THE FOLLOWING ACTIONS TAKEN BY ANY AFFILIATE SHALL NOT BECOME EFFECTIVE UNLESS AND UNTIL THE BOARD OF DIRECTORS OF THIS ORGANIZATION HAS APPROVED SUCH ACTIONS: 1) THE ADOPTION, REVISION, OR AMENDMENT OF ANY STATEMENTS OF MISSION OR VISION AS WELL AS THE ADOPTION OF ANY STRATEGIC PLANS, OR ANNUAL OPERATING BUDGETS; 2) THE AMENDING OF THE BYLAWS OR ARTICLES OF INCORPORATION; 3) THE ADOPTION OF ANY RESOLUTION OR PLAN FOR DISSOLUTION, LIQUIDATION, OR DISAFFILIATION OF AN AFFILIATE; 4) THE INCURRING OF ANY DEBT OR INTEREST BEARING OBLIGATION, OTHER THAN TRADE PAYABLES, OTHER SHORT-TERM LIABILITIES, OR OPERATING LEASES IN THE ORDINARY COURSE OF BUSINESS; 5) THE TRANSFER OF ANY AFFILIATE'S ASSETS OR LIABILITIES TO ANOTHER AFFILIATED OR NON-AFFILIATED ENTITY EXCEPT IN THE ORDINARY COURSE OF BUSINESS 6)THE FILING OF ANY VOLUNTARY PETITION FOR BANKRUPTCY, APPOINTMENT OF A RECEIVER, MAKING OF AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR THE TAKING OF ANY OTHER INSOLVENCY MEASURE; OR 7) THE ADOPTION OF POLICIES THAT ARE APPLICABLE TO THIS ORGANIZATION OR AFFILIATES, INCLUDING FINANCIAL AND HUMAN RESOURCE POLICIES.

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp
Land		LandGrp
Buildings		BuildingsGrp

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$656,641	OtherCostOrOtherBasisAmt
Depreciation	$454,314	DepreciationAmt
Book Value	$202,327	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$197,065	OtherCostOrOtherBasisAmt
Depreciation	$183,451	DepreciationAmt
Book Value	$13,614	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$965,153	OtherCostOrOtherBasisAmt
Depreciation	$130,838	DepreciationAmt
Book Value	$834,315	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,050,256	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	DUE TO AFFILATES	Desc
Amt	$3,876,664	Amt

Field	Value	IRS element (for citing)
Total Liability	$3,876,664	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	GAAP REQUIRES ENTITIES TO EVALUATE, MEASURE, RECOGNIZE AND DISCLOSE ANY UNCERTAIN INCOME TAX POSITIONS TAKEN ON THEIR TAX RETURNS. GAAP PRESCRIBES A MINIMUM THRESHOLD THAT A TAX POSITION IS REQUIRED TO MEET IN ORDER TO RECOGNIZED IN THE FINANCIAL STATEMENTS. SPARC BELIEVES THAT IT HAD NO UNCERTAIN TAX POSITIONS AS DEFINED IN GAAP.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GOLF OUTING	Event1Nm
Gross Receipts Event1	$48,715	GrossReceiptsEvent1Amt
Charitable Contri Event1	$29,229	CharitableContriEvent1Amt
Gross Revenue Event1	$19,486	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$18,560	RentFacilityCostsEvent1Amt
Entertainment Event1	$425	EntertainmentEvent1Amt
Other Direct Expenses Event1	$6,759	OtherDirectExpensesEvent1Amt
Other Events Total	0	OtherEventsTotalCnt
Gross Receipts Total	$48,715	GrossReceiptsTotalAmt
Charitable Contributions Tot	$29,229	CharitableContributionsTotAmt
Gross Revenue Total Events	$19,486	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$18,560	RentFcltyCostsTotalEventsAmt
Entertainment Total Events	$425	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$6,759	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$25,744	DirectExpenseSummaryEventsAmt
Net Income Summary	-$6,258	NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	NOFRE VAQUER	PersonNm
Title	CEO	TitleTxt
Compensation Based On Rltd Orgs	$150,141	CompensationBasedOnRltdOrgsAmt
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Comp Rltd Orgs	$11,968	DeferredCompRltdOrgsAmt
Nontaxable Benefits Rltd Orgs	$33,273	NontaxableBenefitsRltdOrgsAmt
Total Compensation Rltd Orgs	$195,382	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B.	GOVERNING BOARD REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BOARD FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12C	MONITORING AND ENFORCEMENT OF CONFLICT OF INTEREST POLICY EACH VOTING MEMBER OF THE BOARD OF DIRECTORS IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. THIS INFORMATION IS REVIEWED BY THE BOARD AND APPROPRIATE RESTRICTIONS ARE IMPOSED AS NEEDED ON ANY CONFLICTED MEMBER.
FORM 990, PART VI, SECTION B, LINE 15	PROCESS FOR DETERMINING COMPENSATION THE BOARD OF DIRECTORS FOR THE ORGANIZATION REVIEWS ANNUAL COMPENSATION WITH OUTSIDE SOURCES, PUBLICATIONS AND TAKES INTO CONSIDERATION CHANGING MARKET CONDITIONS TO DETERMINE THE COMPENSATION FOR OFFICERS AND KEY EMPLOYEES. THE BOARD IS COMPLETELY SEPARATE FROM THE OFFICERS AND KEY EMPLOYEES WHOSE COMPENSATION IS DETERMINED BY THEM.
FORM 990, PART VI, SECTION C, LINE 19	PUBLIC AVAILABILITY OF OTHER DOCUMENTS THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
THE ARC OF PHILADELPHIA
2350 W WESTMORELAND STREET	PHILADELPHIA	PA	19140	231417534	ADVOCACY FOR	PA	501(C)(3)	LINE 7	SPARC PHIL	Yes (true)
SPARC SERVICES
2350 W WESTMORELAND STREET	PHILADELPHIA	PA	19140	232593714	PROVIDE SERVI	PA	501(C)(3)	LINE 7	SPARC PHILAD	Yes (true)

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (true)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	Yes (true)	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SPARC Services
L	$1,506,844	MANAGEMENT FEE
THE ARC OF PHILADELPHIA
L	$130,068	MANAGEMENT FEE