2014-04-07T10:38:34-07:00 2013-12-31 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2013-01-01 201836547 Spark Program Inc SPAR 4156265470 251 Rhode Island Street San Francisco CA 94103 Jason Cascarino CEO 2014 2014-04-07 true Douglas W Regalia P00186389 9253140390 2013 2015-11-30 17:44:51Z Holly Depatie 251 Rhode Island Street 205 San Francisco CA 94103 3176591 false false X www.sparkprogram.org X 2004 CA Spark creates life-changing apprenticeships for youth in under-served communities across the United States. 13 12 47 866 2542247 3140413 15198 724 867 518 7379 2543489 3163857 0 0 1841287 2788117 0 499753 475906 567190 2317193 3355307 226296 -191450 616582 508083 25638 108589 590944 399494 SPARK IS THE ONLY YOUTH EMPOWERMENT PROGRAM IN THE COUNTRY THAT ADDRESSES THE DROPOUT CRISIS BY RE-ENGAGING AT-RISK MIDDLE-SCHOOL STUDENTS THROUGH HANDS-ON, INDIVIDUALIZED APPRENTICESHIPS. false false 2701762 15198 Spark matches students with one-on-one apprenticeships in a profession of their choice, from architecture to film-making, where students work with a trained mentor in a local workplace. This experience is complemented by a leadership development curriculum, empowering students to become motivated learners and leaders throughout their lives.Spark offers this program to 7th and 8th grade students, through summer and after-school programs, in the San Francisco Bay Area, Los Angeles and Chicago. At Spark, an apprenticeship is a once-in-a-lifetime learning opportunity for youth. After choosing their field, students work alongside a motivated and trained mentor who is a professional in that area. A student who dreams of becoming a fashion designer, for example, would work with an active designer in their workplace, both observing their work and completing a project together. The apprenticeship builds up to a Discovery Project, a final presentation where students choose one skill to teach back to their peers, family and community. The apprenticeship experience allows students to get a genuine taste of the work that most fascinates them, building motivation and confidence for their future personal and academic success. 2701762 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 false false false false false false false false false false false false false false false false false false false false false false true 12 0 true 47 true true false false false false false false 0 false false false false false false false false false false X 13 12 false false false false false false false true true false false true true true true true true true true false X X Chris Balme 4156265470 251 Rhode Island Street 205 San Francisco CA 94103 Chris Balme CEO 40.00 0.00 X X 136927 0 9279 Holly Depatie Chair 4.00 0.00 X X 0 0 0 Sarah Friar Vice Chair 4.00 0.00 X X 0 0 0 Rodney Prezeau Treasurer 4.00 0.00 X X 0 0 0 Nir Margalit Secretary 2.00 0.00 X 0 0 0 Raj Agrawal Director 2.00 0.00 X 0 0 0 Hilarie Koplow-McAdams Director 2.00 0.00 X 0 0 0 Zia Khan 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 James T Reese Director 2.00 0.00 X 0 0 0 Alicia Winckler Director 2.00 0.00 X 0 0 0 Karen Boehnke Chief Advancement 40.00 0.00 X 125691 0 11796 Jennifer W Bogoni Executive Director 40.00 0.00 X 105000 0 11297 Kathleen St Louis Caliento Executive Director 40.00 0.00 X 105167 0 9352 Sarah V Mayeda COO 40.00 0.00 X 102353 0 3146 Jonathan B Spack Growth Officer 40.00 0.00 X 103000 0 7802 678138 52672 7 false false false 0 30840 3109573 3140413 Program service fees 15198 15198 15198 867 867 0 0 13600 12734 866 866 866 0 0 0 0 Other Income 6513 6513 6513 3163857 21711 866 867 0 0 0 0 146206 117092 5486 23628 0 2122468 1713421 95293 313754 44557 35951 1979 6627 284474 229532 12637 42305 190412 153637 8458 28317 0 0 18754 18754 0 0 0 2882 2882 0 37106 30669 5685 752 69869 62950 2794 4125 0 181623 154438 3328 23857 176751 128399 2138 46214 0 0 0 0 24224 20546 880 2798 15972 12267 3705 Printing and Publications 20201 19925 112 164 MISCELLANEOUS 14923 14699 214 10 Bank charges and fees 9272 4785 4487 Marketing & Outreach 5368 3579 1789 -9755 1775 -12456 926 3355307 2701762 153792 499753 265944 235691 290535 31503 155000 266 9403 0 0 0 0 18578 18428 135228 86067 32362 49161 0 0 0 0 8897 8897 616582 508083 16764 52135 8874 56454 25638 108589 X 515944 189494 75000 210000 590944 399494 616582 508083 -191450 X false true X true false X 831050 1027265 1669693 2542247 3140413 9210668 0 0 831050 1027265 1669693 2542247 3140413 9210668 749040 8461628 1369 443 736 724 867 4139 0 0 9214807 34521 0.91830 0.89030 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 109048 109048 26180 86067 -59887 49161 Accrued payroll liabilities 56454 56454 X 3041591 272734 272734 2768857 395000 395000 3163857 3368041 12734 12734 3355307 3355307 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 December 31, 2013 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 $260000 Rental expenses on Form 990-T $12734 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Temporarily Restricted Contributions $395000 Part XII, Line 2d: Other expenses and losses per audited F/S Rental expenses on Form 990-T $12734 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 EXECUTIVEDIRECTOR. THIS GROUP OF INDIVIDUALS THEN DISCUSSES THE CONTENTS OF THE RETURN WITHTHE OUTSIDE TAX PROFESSIONAL. AFTER A FULL REVIEW (WITH MODIFICATIONS WHERENECESSARY), 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 ANNUALLY 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 IRS GUIDELINES 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 AT LEAST ANNUALLY 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 IT IS AVAILABLE FOR VIEWING AS AN ELECTRONIC COPY) AND ARE ALSO AVAILABLE AT THE ORGANIZATION'S OFFICE IN SAN FRANCISCO, CALIFORNIA (FOR A PHYSICAL INSPECTION).