SPARC PHILADELPHIA: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
SPARC PHILADELPHIA (EIN 26-4277598)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-01-25
IRS object ID
201600259349300610
Schema version
2014v6.0
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

FieldValueIRS element (for citing)
Return2016-01-25T10:28:05-06:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN232896692PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BBD LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11835 MARKET STREET 26TH FLOORAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19103ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN264277598EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SPARC PHILADELPHIABusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSPARBusinessNameControlTxt
Phone2152294550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12350 W WESTMORELAND STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19140ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURA PRINCIOTTAPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone2152294550PhoneNum
Signature2016-01-25SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJENNIFER SOLOTPreparerPersonNm
PTINP00749373PTIN
Phone2155677770PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-04-25 22:37:26ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLAURA PRINCIOTTAPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12350 W WESTMORELAND STREETAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19140ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,121,479GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SPARCPHILLY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2008FormationYr
Legal Domicile StatePALegalDomicileStateCd
Activity Or MissionTO COORDINATE THE ACTIVITIES OF ITS AFFILIATED 501(C)(3) ORGANIZATIONS.ActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee15TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$60,744PYContributionsGrantsAmt
CY Contributions Grants$190,617CYContributionsGrantsAmt
PY Program Service Revenue$1,020,000PYProgramServiceRevenueAmt
CY Program Service Revenue$1,730,001CYProgramServiceRevenueAmt
PY Investment Income$59,575PYInvestmentIncomeAmt
CY Investment Income$77,199CYInvestmentIncomeAmt
PY Other Revenue$8,239PYOtherRevenueAmt
CY Other Revenue-$4,312CYOtherRevenueAmt
PY Total Revenue$1,148,558PYTotalRevenueAmt
CY Total Revenue$1,993,505CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$683,643PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$924,377CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$26,531CYTotalFundraisingExpenseAmt
PY Other Expenses$264,922PYOtherExpensesAmt
CY Other Expenses$445,786CYOtherExpensesAmt
PY Total Expenses$948,565PYTotalExpensesAmt
CY Total Expenses$1,370,163CYTotalExpensesAmt
PY Revenues Less Expenses$199,993PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$623,342CYRevenuesLessExpensesAmt
Total Assets BOY$3,041,290TotalAssetsBOYAmt
Total Assets EOY$3,685,833TotalAssetsEOYAmt
Total Liabilities BOY$110,368TotalLiabilitiesBOYAmt
Total Liabilities EOY$211,477TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,930,922NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,474,356NetAssetsOrFundBalancesEOYAmt
MissionSPARC 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$328,555ExpenseAmt
Revenue$1,730,001RevenueAmt
DescSPARC 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$328,555TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (1)DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee15EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo ContributionsYes (1)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (1)QuidProQuoContriDisclInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldPAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL PLUNKETT CHIEF FINANCIAL OFFICERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2152294550PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12350 W WESTMORELAND STAddressLine1Txt
CityPHILADELPHIACityNm
State AbbreviationPAStateAbbreviationCd
ZIP19140ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt
PAUL W BERENATO SR
PRESIDENT2.00Yes (X)Yes (X)$0$0$0
REGINALD FULLER
TREASURER2.00Yes (X)Yes (X)$0$0$0
ANN COSFOL
SECRETARY2.00Yes (X)Yes (X)$0$0$01.00
NORMA CARTER ESQ
BOARD MEMBER1.00Yes (X)$0$0$03.00
MATTHEW HAGARTY
BOARD MEMBER1.00Yes (X)$0$0$0
NICHOLAS QUERCETTI
BOARD MEMBER1.00Yes (X)$0$0$02.00
MICHAEL WEINGRAM
BOARD MEMBER1.00Yes (X)$0$0$02.00
DAVID BRIGHT
BOARD MEMBER1.00Yes (X)$0$0$02.00
JUDITH GRAN UNTIL 53015
BOARD MEMBER1.00Yes (X)$0$0$0
HEATHER GIORDANELLA
BOARD MEMBER1.00Yes (X)$0$0$0
LAURA PRINCIOTTA
CHIEF EXECUTIVE OFFICER8.00Yes (X)$27,224$108,896$22,16932.00
NOFRE VAQUER
CHIEF OPERATING OFFICER8.00Yes (X)$16,644$66,577$19,60732.00
CHRISTINE OSTROWSKI
CHIEF FINANCIAL OFFICER8.00Yes (X)$20,132$80,528$4,05632.00
FieldValueIRS element (for citing)
Total Reportable Comp From Org$64,000TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$256,001TotReportableCompRltdOrgAmt
Total Other Compensation$45,832TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Federated Campaigns$119FederatedCampaignsAmt
Fundraising$32,819FundraisingAmt
All Other Contributions$157,679AllOtherContributionsAmt
Noncash Contributions$140,000NoncashContributionsAmt
Total Contributions$190,617TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMANAGEMENT FEESDesc
Business900099BusinessCd
Total Revenue Column$1,730,001TotalRevenueColumnAmt
Related Or Exempt Func Income$1,730,001RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,730,001TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$66,703TotalRevenueColumnAmt
Exclusion$66,703ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,100,844SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,090,348SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$10,496SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,496TotalRevenueColumnAmt
Exclusion$10,496ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$33,314FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$32,819ContriRptFundraisingEventAmt
Fundraising Direct Expenses$37,626FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$4,312TotalRevenueColumnAmt
Exclusion-$4,312ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,993,505TotalRevenueColumnAmt
Related Or Exempt Func Income$1,730,001RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$72,887ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$77,917TotalAmt
Program Services$19,479ProgramServicesAmt
Management And General$58,438ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$713,763TotalAmt
Program Services$178,441ProgramServicesAmt
Management And General$535,322ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$30,511TotalAmt
Program Services$7,628ProgramServicesAmt
Management And General$22,883ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$35,025TotalAmt
Program Services$8,770ProgramServicesAmt
Management And General$26,255ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$67,161TotalAmt
Program Services$16,776ProgramServicesAmt
Management And General$50,385ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$20,019TotalAmt
Management And General$20,019ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$28,811TotalAmt
Program Services$7,203ProgramServicesAmt
Management And General$21,608ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$16,474TotalAmt
Program Services$4,119ProgramServicesAmt
Management And General$12,355ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$22,238TotalAmt
Program Services$5,560ProgramServicesAmt
Management And General$16,678ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$91,515TotalAmt
Program Services$22,878ProgramServicesAmt
Management And General$68,637ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$189,530TotalAmt
Program Services$47,382ProgramServicesAmt
Management And General$142,148ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$35,739TotalAmt
Program Services$8,935ProgramServicesAmt
Management And General$26,804ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,391TotalAmt
Management And General$9,391ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$5,229TotalAmt
Program Services$1,307ProgramServicesAmt
Management And General$3,922ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtFundraisingFundraisingAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EVENTS$26,531$26,531
MISC$309$77$232

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,370,163TotalAmt
Program Services$328,555ProgramServicesAmt
Management And General$1,015,077ManagementAndGeneralAmt
Fundraising$26,531FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$451,440BOYAmt
EOY$148,159EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$213,472BOYAmt
EOY$547,299EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,858BOYAmt
EOY$5,435EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$184,311LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$9,391LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$174,920EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,371,520BOYAmt
EOY$2,810,020EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,041,290BOYAmt
EOY$3,685,833EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$84,807BOYAmt
EOY$133,493EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$25,561BOYAmt
EOY$77,984EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$110,368BOYAmt
EOY$211,477EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,930,922BOYAmt
EOY$3,474,356EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,930,922BOYAmt
EOY$3,474,356EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,041,290BOYAmt
EOY$3,685,833EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$623,342ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$34,908NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$45,000OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type2Yes (X)SupportingOrgType2Ind
Supported Organizations2SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp (2 entries)

EINEINOrganization TypeOrganizationTypeCdGoverning Document ListedGoverningDocumentListedIndSupportSupportAmtOther SupportOtherSupportAmt
THE ARC OF PHILADELPHIA
2314175347Yes (1)$61,256$0
SPARC SERVICES
2325937147Yes (1)$0$0
FieldValueIRS element (for citing)
Supported Organizations Total2SupportedOrganizationsTotalCnt
Support Sum$61,256SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (1)ListedByNameGoverningDocInd
Suprt Org No IRS Determination0SuprtOrgNoIRSDeterminationInd
Supported Org Section C4560SupportedOrgSectionC456Ind
Supported Org Not Organized US0SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org0OrganizationChangeSuprtOrgInd
Support Non Supported Org0SupportNonSupportedOrgInd
Payment Substantial Contribtr0PaymentSubstantialContribtrInd
Loan Disqualified Person0LoanDisqualifiedPersonInd
Controlled Disqualified Prsn0ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int0DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int0DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules0ExcessBusinessHoldingsRulesInd
Contribution Controller0ContributionControllerInd
Contribution Family0ContributionFamilyInd
Contribution35 Controlled0Contribution35ControlledInd
FieldValueIRS element (for citing)
Majority Dir Trst Supported OrgYes (1)MajorityDirTrstSupportedOrgInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$184,311OtherCostOrOtherBasisAmt
Depreciation$9,391DepreciationAmt
Book Value$174,920BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$174,920TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
DUE TO SPARC SERVICES$54,675
DUE TO ARC OF PHILADELPHIA$23,309
FieldValueIRS element (for citing)
Total Liability$77,984TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationGAAP 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

FieldValueIRS element (for citing)
Event1GOLF OUTTINGEvent1Nm
Gross Receipts Event1$55,005GrossReceiptsEvent1Amt
Charitable Contri Event1$29,703CharitableContriEvent1Amt
Gross Revenue Event1$25,302GrossRevenueEvent1Amt
Other Direct Expenses Event1$29,666OtherDirectExpensesEvent1Amt
Event2DANCE EVENTSEvent2Nm
Gross Receipts Event2$11,128GrossReceiptsEvent2Amt
Charitable Contri Event2$3,116CharitableContriEvent2Amt
Gross Revenue Event2$8,012GrossRevenueEvent2Amt
Other Direct Expenses Event2$7,960OtherDirectExpensesEvent2Amt
Gross Receipts Total$66,133GrossReceiptsTotalAmt
Charitable Contributions Tot$32,819CharitableContributionsTotAmt
Gross Revenue Total Events$33,314GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$37,626OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$37,626DirectExpenseSummaryEventsAmt
Net Income Summary-$4,312NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLAURA PRINCIOTTAPersonNm
TitleCHIEF EXECUTIVE OFFICERTitleTxt
Base Compensation Filing Org$27,224BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$108,896CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$2,266DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$9,062DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$2,168NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$8,673NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$31,658TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$126,631TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescHR SOFTWAREDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$140,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFAIR MARKET VALUEMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Form8283 Received0Form8283ReceivedCnt
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11GOVERNING BOARD REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A COPY OF FINAL FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BOARD FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CMONITORING 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.
FORM 990, PART VI, SECTION B, LINE 15PROCESS 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 19PUBLIC 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.
FORM 990, PART VII, SECTION A, HOURS DEVOTED TO RELATED ORGANIZATIONS:THE FOLLOWING INDIVIDUALS ARE OFFICERS AND VOLUNTEER BOARD MEMBERS OF RELATED ORGANIZATIONS. HOURS DEVOTED TO THE RELATED ORGANIZATIONS PER WEEK ARE AS FOLLOWS: (1) LAURA PRINCIOTTA - CHIEF EXECUTIVE OFFICER OF SPARC SERVICES (28 HOURS PER WEEK) AND ARC (4 HOURS PER WEEK) (2) NOFRE VAQUER - CHIEF OPERATING OFFICER OF SPARC SERVICES (28 HOURS PER WEEK) AND ARC (4 HOURS PER WEEK) (3) CHRISTINE OSTROWSKI - CHIEF FINANCIAL OFFICER OF SPARC SERVICES (28 HOURS PER WEEK) AND ARC (4 HOURS PER WEEK) (4) ANN COSFOL - BOARD MEMBER OF ARC (1.0 HOUR PER WEEK) (5) NORMA CARTER, ESQ - BOARD MEMBER OF SPARC SERVICES (1 HOUR PER WEEK) AND ARC (2.0 HOURS PER WEEK) (6) NICHOLAS QUERCETTI - BOARD MEMBER OF ARC (1.0 HOUR PER WEEK) AND SPARC SERVICES (1.0 HOUR PER WEEK) (7) DAVID BRIGHT - TREASURER OF SPARC SERVICES (2.0 HOUR PER WEEK) (8) MICHAEL WEINGRAM - CHAIRMAN OF SPARC SERVICES (2.0 HOUR PER WEEK)
FORM 990, PART XI, LINE 9:EQUITY TRANSFERRED TO ARC OF PHILADELPHIA -45,000.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
THE ARC OF PHILADELPHIA
2350 W WESTMORELAND STREETPHILADELPHIAPA19140231417534ADVOCACY FOR MENTALLY CHALLENGED PEOPLEPA501(C)(3)LINE 7SPARC PHILADELPHIAYes (1)
SPARC SERVICES
2350 W WESTMORELAND STREETPHILADELPHIAPA19140232593714PROVIDE SERVICE FOR THE DEVELOPMENTALLY DISABLEDPA501(C)(3)LINE 7SPARC PHILADELPHIAYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (1)TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
THE ARC OF PHILADELPHIA
L$51,990MANAGEMENT FEE AGREEMENT
SPARC SERVICES
L$1,687,101MANAGEMENT FEE AGREEMENT

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