2016-11-21T15:45:05-08:00 2016-06-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2015-07-01 201836547 Spark Program Inc SPAR 3124704300 223 West Jackson Blvd Chicago IL 60606 Jason Cascarino CEO 2016-11-21 true Douglas W Regalia P00186389 9253140390 2015 2017-02-10 21:41:12Z Dr Adrian Haugabrook 223 West Jackson Blvd 520 Chicago IL 60606 5505461 false false X www.sparkprogram.org X 2004 CA Spark inspires 7th, 8th, and 9th graders in underserved communities to succeed in high school and beyond by engaging then with mentors and future careers 13 13 46 595 0 3791286 5351946 53076 153359 266 156 0 3844628 5505461 0 0 2542337 2865313 0 538525 886114 1024777 3428451 3890090 416177 1615371 880469 2466758 66805 56567 813664 2410191 Spark inspires 7th, 8th, and 9th graders in underserved communities to succeed in high school and beyond by engaging then with mentors and future careers false false 3152650 153359 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 itspartners empower the next generation to perform better in school, graduate on time and succeed in career and life.Contributed Services and In-kind Contributions----------------------------------------------During the year ended June 30, 2016, Spark was the recipient of a substantial amount of in-kind contributions which were recorded at their estimated fair values as revenues and expenses in its audited financial statements. The estimated value of these contributions is summarized as follows: Strategic plan consulting and development services $2,380,000Media and outreach consulting 100,000Event planning and execution support 25,000Technology-licenses and support 46,313 ---------- Total in-kind donations $2,551,313 ==========There are also many unpaid volunteers who have made significant contributions of time to various departments or programs of Spark. The value of this contributed time is not reflected in the financial statements because it is not susceptible to objective measurement or valuation. 3152650 true true false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false false false false false false true 15 0 true 46 true false false false false false false false false 0 false false false false false false false false false false X 13 13 false false false false false false false true true false false true true true true true true true true false CA X X Jason Cascarino 3124704300 223 West Jackson Blvd Suite 520 Chicago IL 60606 Dr Adrian Haugabrook Chair 8.00 0.00 X X 0 0 0 Sarah Friar Vice Chair 4.00 0.00 X X 0 0 0 Chris Balme Co-Founder 4.00 0.00 X X 0 0 0 Alicia Winckler Treasurer 4.00 0.00 X X 0 0 0 Holly Depatie Chair Emeritus 2.00 0.00 X 0 0 0 Elena Gomez Director 2.00 0.00 X 0 0 0 Hilarie Koplow-McAdams Director 2.00 0.00 X 0 0 0 Rodney Prezeau Director 2.00 0.00 X 0 0 0 James Ramo Director 2.00 0.00 X 0 0 0 Jesus Ramos Director 2.00 0.00 X 0 0 0 Alyssa Rapp Director 2.00 0.00 X 0 0 0 James T Reese MD Director 2.00 0.00 X 0 0 0 Ben Rowe Director 2.00 0.00 X 0 0 0 Jason Cascarino CEO 40.00 0.00 X 180000 0 4725 Yoon Kim VP Calif Regions 40.00 0.00 X 161000 0 559 Kathleen St Louis Caliento Executive Director 40.00 0.00 X 106231 0 5320 Jane Walsh Managing Director 40.00 0.00 X 134583 0 5498 Kelly Dwyer Chief Knowledge 40.00 0.00 X 100000 0 3967 681814 20069 4 false true false 0 171987 5179959 5351946 Program service fees 153359 153359 153359 156 156 0 0 0 0 0 0 0 0 5505461 153359 156 0 0 0 0 180000 144157 6754 29089 0 2241274 1834556 123857 282861 44163 36091 2382 5690 143561 117321 7744 18496 256315 209466 13826 33023 0 0 23652 23652 0 0 0 1530 1530 0 42424 35021 4601 2802 88376 70607 3460 14309 0 248346 199578 8315 40453 303636 278367 805 24464 0 0 0 0 38426 37527 287 612 20070 19741 329 Events 127882 78613 49269 Volunteer Background 60057 60014 43 Printing and Publications 28142 14055 715 13372 Marketing & Outreach 23054 15261 7793 19182 745 2145 16292 3890090 3152650 198915 538525 273494 608181 455 103125 480672 1523209 45237 45522 0 0 0 0 20126 24999 264298 130120 30686 134178 0 0 0 0 29799 27544 880469 2466758 35055 8642 31750 47925 66805 56567 X 299662 795759 514002 1614432 813664 2410191 880469 2466758 X 1615371 -18844 X false true X true false X 2542247 3140413 1567236 3791286 5351946 16393128 0 0 2542247 3140413 1567236 3791286 5351946 16393128 398234 15994894 724 867 83 266 156 2096 0 0 16395224 243227 0.97560 0.93350 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 238118 103940 134178 26180 26180 134178 Accrued payroll liabilities 47925 47925 X 6937500 2551313 850026 3401339 3536161 1969300 1969300 5505461 3890090 3890090 3890090 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 30,2016 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 $850026 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temp Restricted Contributions $1969300 false false false false false false false false false false Jason Cascarino CEO 180000 4725 184725 Yoon Kim VP Calif Regions 161000 559 161559 Client Note 1 Client Note 1 - Sublease Rental Expenses------------------------Allocable Rental expense $ 6,159Allocable Insurance expense 190Allocable Depreciation expense 1,613 --------Total allocable expenses $ 7,962 ======== 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. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITH THE OUTSIDE TAX PROFESSIONAL. 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 FOR A PHYSICAL INSPECTION AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA. Other Changes In Net Assets Or Fund Balances - Other Decreases Change in unamortized discount = -$18844