2022-11-15T09:39:27-08:00 2022-06-30 680260103 REGALIA & ASSOCIATES CPAS 103 TOWN COUNTRY DR STE K DANVILLE CA 94526 990 2021-07-01 201836547 Spark Program Inc SPAR 3124704300 67 E Madison 2101 Chicago IL 60603 Erika Alcibar Interim ED 8186067211 2022-11-15 true Robin Keefe 999009999 Douglas W Regalia P00186389 9253140390 2 AAL1 IAL1 FAL1 2021 2022-09-23 18:48:47Z Robin Keefe 67 E Madison 2101 Chicago IL 60603 1838454 false X www.sparkprogram.org X 2004 CA Spark engages communities to provide career exploration and self-discovery opportunities that help middle school students understand, experience and pursue what's possible 8 8 31 940 0 1731958 1744564 78912 77938 0 -17922 1810870 1804580 44493 22921 0 1336504 1249485 0 445526 460050 451242 1841047 1723648 -30177 80932 771612 540092 312731 72458 458881 467634 Spark engages communities to provide career exploration and self-discovery opportunities that help middle school students understand, experience and pursue what's possible false false 898248 22921 77938 As young teens transition to young adults, its the best time to show them whats possible. Its also a time when 7th, 8th, and 9th grade students from underserved communities risk academic disengagement. Sparks proven model intervenes early to reach students in the middle grades at this critical inflection point. Spark emboldens students to succeed in high school and beyond by connecting them with mentors in leading workplaces and inspiring their academic journey.One-to-one mentorships are supplemented with skill building, workshops and resources for students and their families. Spark mentors and partners also benefit with volunteers gaining leadership experience, businesses connecting with local communities and schools gaining experiential learning opportunities. Together, Spark and its partners empower the next generation to perform better in school, graduate on time and succeed in career and life. 898248 true true false false false false false false false false true false false false true true true false false false false false false false true false false true false false false false false false false false false false false false false false false false false false false true 16 0 true 31 true false false false false false true true false 0 false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false CA IL X X Jessica Freiburg 7084068605 6611 W North Avenue Oak Park IL 60302 Robin Keefe CEO 40.00 0.00 X 132560 0 11849 Lance Russel CFO 40.00 0.00 X 16226 0 1238 Mary-Ragan MacGill Board Chair 5.00 0.00 X X 0 0 0 Charles Calloway Vice Chair 5.00 0.00 X X 0 0 0 Ben Rowe Treasurer 1.00 0.00 X X 0 0 0 Garen Corbett Director 1.00 0.00 X 0 0 0 Griffin Gordon Director 1.00 0.00 X 0 0 0 Renee Mendez Director 2.00 0.00 X 0 0 0 Britton Picciolini Director 1.00 0.00 X 0 0 0 Alicia Winckler Director 1.00 0.00 X 0 0 0 148786 13087 1 false false false 0 59068 439866 1245630 2504 1744564 Program service fees 611710 77938 77938 77938 0 0 0 0 0 15952 59068 33874 -17922 0 0 0 1804580 77938 22921 22921 0 0 0 167500 96253 16214 55033 0 824200 473622 79781 270797 0 172974 95109 40249 37616 84811 50705 8788 25318 0 0 101215 101215 0 0 0 136987 12069 102515 22403 3558 1309 2149 100 24375 22837 1460 78 31188 14492 14684 2012 0 90752 70840 2714 17198 16792 12612 3140 1040 0 0 0 0 1157 765 392 18661 10689 2166 5806 Bank charges,fees and interest 9516 966 1066 7484 Volunteer Background 7152 7152 Events expense reflected on p 5368 5203 165 Printing and Publications 3393 821 2403 169 1128 648 400 80 1723648 898248 379874 445526 601517 434365 5 0 130695 43948 5349 16368 0 0 0 0 9629 22151 191647 191187 1617 460 0 0 0 0 22800 22800 771612 540092 22931 61779 10000 279800 10679 312731 72458 X 292265 417035 166616 50599 458881 467634 771612 540092 X 80932 -72179 X false true X true false X 3998534 3197347 1909335 1731958 1744564 12581738 0 0 3998534 3197347 1909335 1731958 1744564 12581738 997210 11584528 130 130 0 0 12581868 872699 0.92070 0.95020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2681 2221 460 188966 188966 460 Deferred rent 10679 10679 X 1956796 233438 233438 1723358 81222 81222 1804580 1757522 33874 33874 1723648 1723648 Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, Spark is required to report information regarding its exposure to various tax positions taken by Spark and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that Spark has adequately evaluated its current tax positions and has concluded that as of June 30,2022 Spark does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary.Spark has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and Section 23701d of the California Revenue and Taxation Code. The exemptions are subject to periodic review by the federal and state taxing authorities and management is confident that Spark continues to satisfy all federal and state statutes in order to qualify for continued tax exemption status. Spark may periodically receive unrelated business income (such as sublease rental income) requiring Spark to file separate tax returns under federal and state statutes. Under such conditions, Spark calculates and accrues the applicable taxes. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Net assets released from restrictions $199564 Event expenses $33874 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Restricted Contributions $81222 Part XII, Line 2d: Other expenses and losses per audited F/S Event Expense $33874 X X X X X X X false CA IL Golf Tournament 75020 59068 15952 12229 21645 75020 59068 15952 12229 21645 33874 -17922 true Devices for Students 663 Johanna Avenue 4 Sunnyvale CA 94085 201836547 22921 0 Program support 0 1 Grantmaker's Description of How Grants are Used Spark requires ongoing feedback in the form of oral and written reports in order to monitor the progess of grant funds disbursed. Statement Note 1 Sublease Rental Expenses------------------------Allocable Rental expense $ 6,159Allocable Insurance expense 190Allocable Depreciation expense 1,613 --------Total allocable expenses $ 7,962 ========NOTE FOR 2018-------------One note for next year. We revised our mission statement with our whole rebranding. Therefore our FY18 (and going forward) 990 should have the new wording: Spark engages communities to provide career exploration and self-discovery opportunities that help middle school students understand, experience and pursue whats possible. Form 990, Part VI, Line 11b: Form 990 Review Process FORM 990 IS PREPARED BY AN OUTSIDE TAX PROFESSIONAL. THE FORM IS THEN REVIEWED BYTHE ORGANIZATION'S MANAGEMENT, A MEMBER OF THE BOARD OF DIRECTORS, AND THE Chief Executive Officer. AFTER A FULL REVIEW, THE FINAL VERSION OF THE TAX RETURN IS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S VOTING BODY. A REPRESENTATIVE OF MANAGEMENT AUTHORIZES THE FINAL FORM 990 WHICH IS THEN E-FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts MEMBERS OF THE BOARD OF DIRECTORS REVIEW ALL POTENTIAL CONFLICTS OF INTEREST ATLEAST ANNUALLY. ALL PERSONNEL AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE (INWRITING) POTENTIAL CONFLICTS AND ANY RELATED PARTY AFFILIATIONS. LOANS BETWEEN THEORGANIZATION AND MEMBERS OF MANAGEMENT AND THE BOARD ARE STRICTLY PROHIBITED. THEORGANIZATION SEEKS FULL TRANSPARENCY ON ALL RELATIONSHIPS. ANY POTENTIAL CONFLICTS (IN FACT OR APPEARANCE) ARE DISCUSSED OPENLY AND RESOLVED IN ACCORDANCE WITH THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE COMPENSATION OF ALL HIGH-LEVEL PERSONNEL PERIODICALLY IN ACCORDANCE WITH IRS RULES AND REGULATIONS. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES. EVERY EFFORT IS MADE TO ENSURE THAT THE PROCESS IS THOROUGH AND TRANSPARENT IN ACCORDANCE WITH BEST PRACTICES AND THE ORGANIZATION'S POLICIES AND PROCEDURES. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees COMPENSATION OF OTHER HIGH-LEVEL PERSONNEL AND KEY EMPLOYEES IS REVIEWED PERIODICALLY BY MEMBERS OF MANAGEMENT. EFFORTS ARE MADE TO SECURE COMPENSATION DATA FROM INDUSTRY SOURCES IN ORDER TO DETERMINE COMPETITIVENESS AND APPROPRIATENESS OF SALARIES AND ALL RELATED BENEFITS. ALL DECISIONS ARE THEN DOCUMENTED IN PERSONNEL FILES. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND OTHER LEGALFILINGS ARE MAINTAINED IN A SECURE ENVIRONMENT AND HELD AVAILABLE FOR INSPECTION BYTAX AUTHORITIES AND THE GENERAL PUBLIC. TAX RETURNS ARE POSTED ANNUALLY TOWWW.GUIDESTAR.ORG (WHERE THEY ARE AVAILABLE FOR VIEWING AS ELECTRONIC COPIES) AND ARE ALSO AVAILABLE UPON REQUEST FROM THE ORGANIZATION'S OFFICEs IN CHICAGO, ILLINOIS AND SAN FRANCISCO, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Decreases Cancellation of grants = -$72000 Other Changes In Net Assets Or Fund Balances - Other Increases Change in unamortized discount = $2325 Other Changes In Net Assets Or Fund Balances - Other Decreases In kind event expenses = -$2504