SOCIAL AND PUBLIC ART RESOURCE CENTER: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- SOCIAL AND PUBLIC ART RESOURCE CENTER (EIN 51-0202490)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-16
- IRS object ID
- 202013219349309586
- Schema version
- 2019v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-16T10:45:03-08:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 562330778 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | David A Feldman CPA Inc | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5800 Hannum Avenue Ste E | AddressLine1Txt |
| City | Culver City | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 90230 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | 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 Salcico | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Signature | 2020-11-16 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | David A Feldman CPA | PreparerPersonNm |
| PTIN | P00023578 | PTIN |
| Phone | 3108269116 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | 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 | $690,052 | GrossReceiptsAmt |
| Group Return For Affiliates | false | 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 | SPARCs mission is to produce, preserve, and promote activist 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 or discrimination. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 24 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $636,932 | PYContributionsGrantsAmt |
| CY Contributions Grants | $188,783 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $351,015 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $318,589 | CYProgramServiceRevenueAmt |
| PY Investment Income | $65 | PYInvestmentIncomeAmt |
| CY Investment Income | $183 | CYInvestmentIncomeAmt |
| PY Other Revenue | $94,552 | PYOtherRevenueAmt |
| CY Other Revenue | $109,750 | CYOtherRevenueAmt |
| PY Total Revenue | $1,082,564 | PYTotalRevenueAmt |
| CY Total Revenue | $617,305 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $269,096 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $248,890 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $26,729 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $358,652 | PYOtherExpensesAmt |
| CY Other Expenses | $362,920 | CYOtherExpensesAmt |
| PY Total Expenses | $627,748 | PYTotalExpensesAmt |
| CY Total Expenses | $611,810 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $454,816 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,495 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,578,605 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,252,817 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $599,966 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $618,023 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,978,639 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,634,794 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SPARCs mission is to produce, preserve, and promote activist 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 or discrimination. | MissionDesc |
| Significant New Program Srvc | Yes (true) | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $282,681 | ExpenseAmt |
| Revenue | $145,264 | RevenueAmt |
| 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. In 2019, public art projects included:1)The Central Valley Mural: SPARC Artists continued a multi-year project to develop 8 murals in 8 cities in the Central Valley on health and wellness. In 2019, SPARC completed designs for 8 murals and installed a completed mural in Lamont, CA.2)Po Pico Middle School Mural: SPARC Teaching Artists worked with 60 8th grade students at Pico Middle School to digitally compose, transfer, and paint an original Namesake Mural on campus in 10-weeks that honors the legacy of Po Pico. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $72,029 | ExpenseAmt |
| Revenue | $105,047 | RevenueAmt |
| Desc | Arts Education: The SPARC arts education program leverages the power of the arts to support K-12 Title 1 LAUSD schools. Teaching Artists work with SPARC artists and administrators to develop innovative curriculum that encourages students to learn about culture, identity, community, and social justice. Each arts module encourages students to exercise agency and to imagine ways to inspire meaningful change within their schools, neighborhoods, and cities. In 2019, SPARC served 510 K-12 students in Los Angeles. We worked with 17 classrooms between 4 Los Angeles schools. SPARC Teachng Artists led workshops in 6 artistic disciplines. The 2019 SPARC Arts Education Program employed 6 Teaching Artists and 5 Teaching Assistants. SPARC provided 10-week arts education programs at the following school sites:1)Po Pico Middle School2)Marina Del Rey Middle School3)Phoenix Continuation High School4)Ecole Claire Fontaine Preschool | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $20,121 | ExpenseAmt |
| Revenue | $39,902 | RevenueAmt |
| Desc | Mural Preservation: The SPARC Mural Rescue Program restores and preserves historic murals by artists of color that honor the Civil Rights Era and movements for justice; this includes Noni Olabisis To Protect and Serve, Alice Patricks Women Do Get Weary But They Dont Give Up, and Mary-Linn Hughes and Reginald Zacharys Love is for Everyone. In 2019, mural preservation projects included:1) Home is Little Tokyo by Tony Osumi2) Endangered Species by Emily Winters | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $45,806 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Revenue | $22,175 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $420,637 | 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 | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | Yes (true) | 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 | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 24 | 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 |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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 | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | CA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Carlos Rogel Exec Director | PersonNm |
| 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 | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Carlos Rogel | |||||||
| Executive Dir. | 40.00 | 0.00 | Yes (X) | $64,942 | $0 | $0 | |
| Judith F Baca | |||||||
| Art Director | 30.00 | 0.00 | Yes (X) | $42,916 | $0 | $0 | Yes (X) |
| Wayne Winborne | |||||||
| CEO/Co-Chair | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Zojeila I Flores | |||||||
| Co-Chair | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Mercedes Gertz | |||||||
| Director | 10.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Christina Schlesinger | |||||||
| Secretary | 5.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $107,858 | TotalReportableCompFromOrgAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $188,783 | AllOtherContributionsAmt |
| Total Contributions | $188,783 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| Fee for Service | $312,389 | $312,389 |
| Grant income for intern | $6,200 | $6,200 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $318,589 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $183 | TotalRevenueColumnAmt |
| Exclusion | $183 | 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 |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $94,524 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $94,524 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $94,524 | TotalRevenueColumnAmt |
| Exclusion | $94,524 | ExclusionAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
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 | $87,973 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $72,747 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,226 | TotalRevenueColumnAmt |
| Exclusion | $15,226 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $617,305 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $318,589 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $109,933 | 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 | $102,025 | TotalAmt |
| Program Services | $71,035 | ProgramServicesAmt |
| Management And General | $25,727 | ManagementAndGeneralAmt |
| Fundraising | $5,263 | FundraisingAmt |
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 | $112,114 | TotalAmt |
| Program Services | $78,059 | ProgramServicesAmt |
| Management And General | $28,273 | ManagementAndGeneralAmt |
| Fundraising | $5,782 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,224 | TotalAmt |
| Program Services | $2,535 | ProgramServicesAmt |
| Management And General | $5,351 | ManagementAndGeneralAmt |
| Fundraising | $338 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,527 | TotalAmt |
| Program Services | $13,205 | ProgramServicesAmt |
| Management And General | $10,670 | ManagementAndGeneralAmt |
| Fundraising | $2,652 | FundraisingAmt |
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 | $16,197 | TotalAmt |
| Program Services | $4,120 | ProgramServicesAmt |
| Management And General | $12,077 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,753 | TotalAmt |
| Program Services | $13,101 | ProgramServicesAmt |
| Management And General | $18,014 | ManagementAndGeneralAmt |
| Fundraising | $1,638 | FundraisingAmt |
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 | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,256 | TotalAmt |
| Program Services | $421 | ProgramServicesAmt |
| Fundraising | $835 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,842 | TotalAmt |
| Program Services | $34,243 | ProgramServicesAmt |
| Management And General | $13,859 | ManagementAndGeneralAmt |
| Fundraising | $740 | FundraisingAmt |
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 | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,678 | TotalAmt |
| Program Services | $24 | ProgramServicesAmt |
| Management And General | $1,654 | 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 | $11,995 | TotalAmt |
| Program Services | $8,996 | ProgramServicesAmt |
| Management And General | $2,999 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,138 | TotalAmt |
| Program Services | $4,847 | ProgramServicesAmt |
| Management And General | $7,883 | ManagementAndGeneralAmt |
| Fundraising | $408 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Outside services | $137,084 | $135,866 | $1,218 | |
| Equipment rental & maintenance | $22,815 | $14,402 | $7,076 | $1,337 |
| Professional fees | $20,994 | $10,056 | $8,157 | $2,781 |
| Utilities | $12,541 | $3,135 | $9,406 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,627 | TotalAmt |
| Program Services | $26,592 | ProgramServicesAmt |
| Management And General | $12,080 | ManagementAndGeneralAmt |
| Fundraising | $4,955 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $611,810 | TotalAmt |
| Program Services | $420,637 | ProgramServicesAmt |
| Management And General | $164,444 | ManagementAndGeneralAmt |
| Fundraising | $26,729 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,447 | BOYAmt |
| EOY | $201,655 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $611,291 | BOYAmt |
| EOY | $530,567 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,896,330 | BOYAmt |
| EOY | $1,442,092 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $47,373 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,229 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,797 | BOYAmt |
| EOY | $8,066 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $303,207 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $281,372 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,740 | BOYAmt |
| EOY | $21,835 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,578,605 | BOYAmt |
| EOY | $2,252,817 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $91,011 | BOYAmt |
| EOY | $117,359 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,210 | BOYAmt |
| EOY | $31,044 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $452,000 | BOYAmt |
| EOY | $452,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,745 | BOYAmt |
| EOY | $17,620 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $599,966 | BOYAmt |
| EOY | $618,023 | 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 | $134,059 | BOYAmt |
| EOY | $313,867 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,844,580 | BOYAmt |
| EOY | $1,320,927 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,978,639 | BOYAmt |
| EOY | $1,634,794 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,578,605 | BOYAmt |
| EOY | $2,252,817 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,495 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$349,340 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | 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 | $949,243 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $597,741 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $288,529 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $987,947 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,372 | CurrentTaxYearAmt |
| Total | $3,330,832 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $949,243 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $597,741 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $288,529 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $987,947 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $507,372 | CurrentTaxYearAmt |
| Total | $3,330,832 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $0 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,330,832 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $66,839 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $73,125 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $71,377 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $94,617 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $94,707 | CurrentTaxYearAmt |
| Total | $400,665 | TotalAmt |
Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $3,731,497 | TotalSupportAmt |
| Public Support CY170 | 0.89260 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,490 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,490 | DepreciationAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $231,841 | OtherCostOrOtherBasisAmt |
| Depreciation | $217,653 | DepreciationAmt |
| Book Value | $14,188 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,876 | OtherCostOrOtherBasisAmt |
| Depreciation | $36,229 | DepreciationAmt |
| Book Value | $7,647 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,835 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rent deposits | Desc |
| Amt | $17,620 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $17,620 | TotalLiabilityAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Judy Baca | PersonNm |
| Relationship With Org | Co-Founder | RelationshipWithOrgTxt |
| Loan Purpose | Working cap | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Original Principal | $40,210 | OriginalPrincipalAmt |
| Balance Due | $31,044 | BalanceDueAmt |
| Default | false | DefaultInd |
| Board Or Committee Approval | Yes (true) | BoardOrCommitteeApprovalInd |
| Written Agreement | false | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $31,044 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, Line 2: New Services | The SPARC Mural Production Program includes the design, development, printing and/or painting of fine artworks for installation or use in public spaces. The SPARC Digital Mural Lab is our key site for production. SPARC artists work in collaboration with community partners to develop new artworks. In 2019, SPARC completed designs for 8 murals in the Central Valley and installed the first mural from this series in Lamont, CA. The SPARC Mural Preservation Program conserves, restores, and protects new and historic murals. Our Mural Rescue Team partners with county, city, and state offices, artists, and business owners to protect murals in public spaces. The scope of work may include the removal of graffiti from murals, the conservation and restoration of original pigments in the mural, in-painting, and coating the mural with MuralShield to protect the artwork from vandalism and UV damage. In 2019, SPARC restored 26 murals, supported hundreds with technical information and consultations, and contracted 15 emerging and established artists to support restoration efforts locally in Los Angeles County.The SPARC Arts Education Program provides 10-week multidisciplinary arts workshops for K-12 Title 1 LAUSD schools. Teaching Artists work with SPARC artists and administrators to develop innovative curriculum that encourages students to learn about culture, identity, community, and social justice. In 2019, SPARC served 510 K-12 students in Los Angeles. We worked with 17 classrooms between 4 Los Angeles schools, and SPARC Teaching Artists led workshops in 6 artistic disciplines. The 2019 SPARC Arts Education Program employed 6 Teaching Artists and 5 Teaching Assistants.Other programs at SPARC include gallery exhibitions, public programs, and digital art and advocacy partnerships. SPARC hosts 6 gallery exhibitions annually, focusing on work that addresses social issues and artists from historically underrepresented backgrounds. Our public programs provide access to the arts for local residents and visitors. In 2019, we continued to increase attendance at public events, hosting our first outdoor Mercado in collaboration with the Venice Art Crawl and hosting our largest Da de Los Muertos event. In 2019, SPARC welcomed 8000+ guests. |
| Form 990, Part III, Line 4d: Other Program Services Description | OTHER PROGRAM SERVICES 4: Arts Education: The SPARC arts education program leverages the power of the arts to support K-12 Title 1 LAUSD schools. Teaching Artists work with SPARC artists and administrators to develop innovative curriculum that encourages students to learn about culture, identity, community, and social justice. Each arts module encourages students to exercise agency and to imagine ways to inspire meaningful change within their schools, neighborhoods, and cities. In 2019, SPARC served 510 K-12 students in Los Angeles. We worked with 17 classrooms between 4 Los Angeles schools. SPARC Teachng Artists led workshops in 6 artistic disciplines. The 2019 SPARC Arts Education Program employed 6 Teaching Artists and 5 Teaching Assistants. SPARC provided 10-week arts education programs at the following school sites:1)Po Pico Middle School2)Marina Del Rey Middle School3)Phoenix Continuation High School4)Ecole Claire Fontaine Preschool OTHER PROGRAM SERVICES 5: Gallery Exhibitions: The Durn Gallery at SPARC is a non-commercial gallery at our headquarters in Venice, CA that promotes socially engaged work by artists from groups that are underrepresented in the field; this includes people of color, women, and LGBTQ+ artists. SPARC offers free admission to the gallery and free or low-cost programs in the arts. In 2019, exhibitions included:1)Tomboys, featuring multimedia paintings by Christina Schlesinger2)July 19th, featuring photographs and video by Ellie Shakiba3)Down the Rabbit Hole, featuring drawings, photographs, and textile by Mercedes Gertz and more4)De Colores, featuring work by 9 Latinx and African-America women artists5)The Box Project, featuring work by 60+ women artists participating in collectives in Paris, Mexico City, and Los Angeles OTHER PROGRAM SERVICES 6: Public Programs: SPARC presents free and low-cost public programs that engage local residents and artists in art and cultural events. Several public programs are presented in association with gallery exhibitions at SPARC, and others are presented to honor cultural events or support local artists. In 2019, public programs included:1)Sip and Sketch Spring 2019 Series2)Big Brothers at SPARC Poetry and Art Event3)17th Annual Da de Los Muertos Celebration welcomed over 8,000 guests4)Knitting Workshop5)Yoga and Healing Workshop6)Mercado at SPARC outdoors in collaboration with the Venice Art Crawl |
| Form 990, Part VI, Line 11b: Form 990 Review Process | An independent CPA prepares the form 990 and related schdules and provides them to the Executive Director and the CFO for review and approval prior to pressenting to the Board of Directors and filing. |
| Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts | The conflict of interest policy is monitored annually by the Board of Directors. To date no conflicts have been noted. Anytime that it comes to the attention of any staff person, director, or Board Committee member,formally or informally, that there exists any transaction or other dealings that could pose a potential conflict of interest, then disclosures shall be made in writing to the Board CoChairs, who will pass the disclosure on to the entire Board or Board Committee responsible for assessing conflicts of interest. A preliminary Conflict of Interest disclosure may be made orally to the SPARC Board of Directors or Board Committee responsible for assessing conflicts of interest at a duly noticed and held regular or special meeting, where minutes are taken and madepart of SPARCs formal records if the Interested Person first becomes aware of a potential or actual Conflict of Interest at such meeting.All Directors must insist upon receiving full disclosure and must take formal action to vote on conflicted transactions. Simply discussing potential or actual conflicts of interest, without bringing the matter to a formal vote is not sufficient. If a conflict has been determined appropriate disciplinary or corrective action will be taken at that time. |
| Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management | SPARC shall, either through the full Board or a designated Board executive committee, such as the Audit Committee, annually evaluate the Executive Director on his/her performance, and ask for his/her input on matters of performance and compensation.Generally, compensation of all highly compensated employees must be supported by comparable data. The Board compares the EDs compensation with those of other similar sized exempt organizations.Additional data considered:1. Survey Evidence: Salary and benefits compensation studies by independent sources such as Guidestar.org, Salary.com, the Center for Nonprofit Managements Compensation and Benefits Report for Southern and Central California Nonprofit Organizations, or other public sources of information about non-profit executive compensation;2. Written and posted job offers for positions at similar non-profit and for-profitorganizations;3. Documented telephone calls about similar positions at both nonprofit and for-profit organizations; and4. Information obtained from the IRS Form 990 filings of similar organizations, available at Guidestar.org; and5. Accurate actual and projected revenues of SPARC. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | The following organizational documents of SPARC are available for inspection or copying at the organization's office during normal business hours at no charge, except for a nominal copying fee:1) Tax Exemption Application2) IRS Determination letter3) Articles of Incorporation4) By-Laws5) Form 990 for the most recent and prior two years. The public inspection copy of the Form 990 will not include Schedule A excess contributors or the Schedule B.The most updated versions of all of the preceding forms will be available.When responding to a public inspection request for any organizational document or Form 990 by anyone, SPARC will fulfill such request in a timely fashion without inquiring as to the reason for the public inspection request. |
| Prior Period Adjustment | The prior period adjustment consists of both With Donor Restrictions and Without Donor Restrictions for the correction of net assets that should have been released from restrictions prior to 2018.Additionally, the adjustment includes correction and write-off of a grant receivable amount for the year ended December 31, 2017. |
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