SPARC PHILADELPHIA: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SPARC PHILADELPHIA (EIN 26-4277598)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-03-05
- IRS object ID
- 202620649349301132
- Schema version
- 2024v5.2
- 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 | 2026-03-05T17:06:26-06:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WITHUMSMITHBROWN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1835 MARKET STREET SUITE 1710 | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 191032945 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 264277598 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Sparc Philadelphia | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % NOFRE VAQUER CEO | InCareOfNm |
| Business Name Control | SPAR | BusinessNameControlTxt |
| Phone | 2152294550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 W Westmoreland Street | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19140 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NOFRE VAQUER | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 2152294550 | PhoneNum |
| Signature | 2026-03-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Israel Tannenbaum | PreparerPersonNm |
| PTIN | P01589203 | PTIN |
| Phone | 2155462140 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NOFRE VAQUER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 W Westmoreland Street | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19140 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,561,710 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SPARCPHILLY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO COORDINATE THE ACTIVITIES OF ITS AFFILIATED 501(C)(3) ORGANIZATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Volunteers | 8 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $72,853 | PYContributionsGrantsAmt |
| CY Contributions Grants | $76,164 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,636,912 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,669,652 | CYProgramServiceRevenueAmt |
| PY Investment Income | $235,365 | PYInvestmentIncomeAmt |
| CY Investment Income | $361,827 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,292 | PYOtherRevenueAmt |
| CY Other Revenue | $3,827 | CYOtherRevenueAmt |
| PY Total Revenue | $1,948,422 | PYTotalRevenueAmt |
| CY Total Revenue | $2,111,470 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,009,202 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,127,159 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $8,922 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $627,175 | PYOtherExpensesAmt |
| CY Other Expenses | $622,236 | CYOtherExpensesAmt |
| PY Total Expenses | $1,636,377 | PYTotalExpensesAmt |
| CY Total Expenses | $1,749,395 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $312,045 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $362,075 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,594,470 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,229,912 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,040,546 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,056,044 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,553,924 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,173,868 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SPARC PHILADELPHIA OPERATES AS THE FINANCIAL MANAGER FOR THE ARC OF PHILADELPHIA AND SPARC SERVICES WHICH PROVIDE SERVICES TO INDIVIDUALS WITH DISABILITIES TO HELP THEM ACHIEVE INDEPENDENCE THROUGH CHOICE, SELF-DETERMINATION, INCLUSION AND COMMUNITY CONNECTIONS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $428,736 | ExpenseAmt |
| Revenue | $1,669,652 | RevenueAmt |
| Desc | SPARC 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 | $428,736 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | 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 | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (true) | 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 | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | 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 | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 15 | 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 | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | 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 | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NOFRE VAQUER CEO | PersonNm |
| Phone | 2152294550 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2350 W WESTMORELAND ST | AddressLine1Txt |
| City | PHILADELPHIA | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19140 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 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 |
|---|---|---|---|---|---|---|---|
| NOFRE VAQUER | |||||||
| CHIEF EXECUTIVE OFFICER | 8.0 | 32.0 | Yes (X) | $32,109 | $128,435 | $47,461 | |
| Mia MCGuire | |||||||
| CHIEF OPERATING OFFICER | 8.0 | 32.0 | Yes (X) | $26,377 | $105,507 | $11,585 | |
| lee gutkin | |||||||
| controller | 8.0 | 32.0 | Yes (X) | $19,265 | $77,060 | $16,791 | |
| reginald FULLER | |||||||
| PRESIDENT | 2.0 | 0.0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| david BRIGHT | |||||||
| TREASURER | 2.0 | 2.0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ANN COSFOL | |||||||
| SECRETARY | 1.0 | 1.0 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| NORMA CARTER | |||||||
| BOARD MEMBER | 1.0 | 2.0 | $0 | $0 | $0 | Yes (X) | |
| roy Diamond | |||||||
| BOARD MEMBER | 1.0 | 2.0 | $0 | $0 | $0 | Yes (X) | |
| Margie Gardner | |||||||
| BOARD MEMBER | 1.0 | 2.0 | $0 | $0 | $0 | Yes (X) | |
| MICHAEL WEINGRAM | |||||||
| BOARD MEMBER | 1.0 | 2.0 | $0 | $0 | $0 | Yes (X) | |
| Ken Oakes | |||||||
| BOARD MEMBER | 1.0 | 1.0 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $77,751 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $311,002 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $75,837 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $42,240 | FundraisingAmt |
| All Other Contributions | $33,924 | AllOtherContributionsAmt |
| Total Contributions | $76,164 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MANAGEMENT FEES | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,669,652 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,669,652 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,669,652 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $257,468 | TotalRevenueColumnAmt |
| Exclusion | $257,468 | 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 |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,526,069 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,421,710 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $104,359 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104,359 | TotalRevenueColumnAmt |
| Exclusion | $104,359 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $28,160 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $42,240 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $28,530 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$370 | TotalRevenueColumnAmt |
| Exclusion | -$370 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
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 | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $4,197 | TotalRevenueColumnAmt |
| Exclusion | $4,197 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,197 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,111,470 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,669,652 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $365,654 | 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 | $96,147 | TotalAmt |
| Program Services | $24,037 | ProgramServicesAmt |
| Management And General | $72,110 | ManagementAndGeneralAmt |
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 | $853,208 | TotalAmt |
| Program Services | $213,302 | ProgramServicesAmt |
| Management And General | $639,906 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,462 | TotalAmt |
| Program Services | $10,365 | ProgramServicesAmt |
| Management And General | $31,097 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,587 | TotalAmt |
| Program Services | $16,647 | ProgramServicesAmt |
| Management And General | $49,940 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $69,755 | TotalAmt |
| Program Services | $17,439 | ProgramServicesAmt |
| Management And General | $52,316 | ManagementAndGeneralAmt |
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 | $60 | TotalAmt |
| Management And General | $60 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,387 | TotalAmt |
| Management And General | $17,387 | ManagementAndGeneralAmt |
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 | $29,803 | TotalAmt |
| Management And General | $29,803 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,472 | TotalAmt |
| Program Services | $11,980 | ProgramServicesAmt |
| Management And General | $18,492 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $114,293 | TotalAmt |
| Program Services | $28,573 | ProgramServicesAmt |
| Management And General | $85,720 | ManagementAndGeneralAmt |
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 | $332,887 | TotalAmt |
| Program Services | $83,222 | ProgramServicesAmt |
| Management And General | $249,665 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,546 | TotalAmt |
| Program Services | $1,136 | ProgramServicesAmt |
| Management And General | $3,410 | 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 | $60,104 | TotalAmt |
| Program Services | $15,026 | ProgramServicesAmt |
| Management And General | $45,078 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total | $32,684 | TotalAmt |
| Program Services | $7,009 | ProgramServicesAmt |
| Management And General | $16,753 | ManagementAndGeneralAmt |
| Fundraising | $8,922 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,749,395 | TotalAmt |
| Program Services | $428,736 | ProgramServicesAmt |
| Management And General | $1,311,737 | ManagementAndGeneralAmt |
| Fundraising | $8,922 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,016,329 | BOYAmt |
| EOY | $3,435,405 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $232,153 | BOYAmt |
| EOY | $512,921 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,650 | BOYAmt |
| EOY | $20,509 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,569,645 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $831,131 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,050,256 | BOYAmt |
| EOY | $1,738,514 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,276,082 | BOYAmt |
| EOY | $5,522,563 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,594,470 | BOYAmt |
| EOY | $11,229,912 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,882 | BOYAmt |
| EOY | $159,649 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,876,664 | BOYAmt |
| EOY | $3,896,395 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,040,546 | BOYAmt |
| EOY | $4,056,044 | 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 | $6,553,924 | BOYAmt |
| EOY | $7,173,868 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,553,924 | BOYAmt |
| EOY | $7,173,868 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,594,470 | BOYAmt |
| EOY | $11,229,912 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $362,075 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $287,516 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$29,647 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| IRS Written Determination | Yes (X) | IRSWrittenDeterminationInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ARC OF PHILADELPHIA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231417534 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $29,647 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $29,647 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (true) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (true) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | false | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Parent Supported Org | Yes (X) | ParentSupportedOrgInd |
| Appoint Elect Majority Officer | Yes (true) | AppointElectMajorityOfficerInd |
| Exercise Direction Policies | Yes (true) | ExerciseDirectionPoliciesInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART 1, LINE 12: | THE ORGANIZATION'S DETERMINATION LETTER DATED OCTOBER 6, 2008 STATES THAT IT IS A TYPE 1 SUPPORTING ORGANIZATION UNDER SECTION 509(A)(3). A TYPE 1 SUPPORTING ORGANIZATION IS OPERATED, SUPERVISED, OR CONTROLLED BY ONE OR MORE PUBLICLY SUPPORTED ORGANIZATIONS. HOWEVER, THE ORGANIZATION BELIEVES THAT IT IS MORE ACCURATELY DESCRIBED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION IN THAT IT IS OPERATED AS THE PARENT OF EACH OF ITS SUPPORTED ORGANIZATIONS. THE ORGANIZATION'S BYLAWS STATE THAT IT WAS FORMED TO COORDINATE THE ACTIVITIES OF THE AFFILIATED ORGANIZATIONS. IN THIS CAPACITY THE FOLLOWING ITEMS ARE SPECIFICALLY DELEGATED TO THE BOARD OF DIRECTORS OF THE ORGANIZATION TO HAVE EXCLUSIVE AUTHORITY OVER: 1) THE ELECTION OF A MAJORITY OF DIRECTORS OF ANY AFFILIATE OR REMOVAL OF ANY OFFICER OR DIRECTOR OF AN AFFILIATE ELECTED BY THIS ORGANIZATION UPON RECOMMENDATION BY THE AFFILIATE OR WHEN THE BOARD OF DIRECTORS OF THIS ORGANIZATION CONCLUDES THAT IT MUST MAKE SUCH REMOVAL; 2) THE HIRING OF THE EXECUTIVE DIRECTOR OR OTHER CHIEF EXECUTIVE EMPLOYEE OF ANY AFFILIATE; 3) THE SALE OR OTHER TRANSFER OF ANY OF THE ASSETS OF AN AFFILIATE, OR THE ACQUISITION OF THE ASSETS OR GOVERNANCE CONTROL OF ANOTHER ENTITY; 4) THE SOLICITATION, SECURING, INVESTING AND DISBURSING OF ANY PRIVATE GRANTS, CONTRIBUTIONS OR INCOME AMONG THE AFFILIATES AND THE AUTHORIZATION OF THE EXPENDITURES OF PRIVATE GRANTS, CONTRIBUTIONS OR INCOME WITHIN THE PROCESS OF ADOPTION OF THE CONSOLIDATED ANNUAL OPERATING BUDGET OR UPON SPECIAL REQUEST FROM AN AFFILIATE; AND 5) THE APPROVAL OR ENTERING INTO OF CONTRACTS OR RELATIONSHIPS WITH LEGAL, AUDITING, FINANCIAL, BANKING, AND INSURANCE PROVIDERS THAT PROVIDE SERVICES TO THE ORGANIZATION OR ANY AFFILIATE. ADDITIONALLY, THE FOLLOWING ACTIONS TAKEN BY ANY AFFILIATE SHALL NOT BECOME EFFECTIVE UNLESS AND UNTIL THE BOARD OF DIRECTORS OF THIS ORGANIZATION HAS APPROVED SUCH ACTIONS: 1) THE ADOPTION, REVISION, OR AMENDMENT OF ANY STATEMENTS OF MISSION OR VISION AS WELL AS THE ADOPTION OF ANY STRATEGIC PLANS, OR ANNUAL OPERATING BUDGETS; 2) THE AMENDING OF THE BYLAWS OR ARTICLES OF INCORPORATION; 3) THE ADOPTION OF ANY RESOLUTION OR PLAN FOR DISSOLUTION, LIQUIDATION, OR DISAFFILIATION OF AN AFFILIATE; 4) THE INCURRING OF ANY DEBT OR INTEREST BEARING OBLIGATION, OTHER THAN TRADE PAYABLES, OTHER SHORT-TERM LIABILITIES, OR OPERATING LEASES IN THE ORDINARY COURSE OF BUSINESS; 5) THE TRANSFER OF ANY AFFILIATE'S ASSETS OR LIABILITIES TO ANOTHER AFFILIATED OR NON-AFFILIATED ENTITY EXCEPT IN THE ORDINARY COURSE OF BUSINESS; 6) THE FILING OF ANY VOLUNTARY PETITION FOR BANKRUPTCY, APPOINTMENT OF A RECEIVER, MAKING OF AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR THE TAKING OF ANY OTHER INSOLVENCY MEASURE; OR 7) THE ADOPTION OF POLICIES THAT ARE APPLICABLE TO THIS ORGANIZATION OR AFFILIATES, INCLUDING FINANCIAL AND HUMAN RESOURCE POLICIES. GIVEN THE RELATIONSHIP, RIGHTS AND RESPONSIBILITIES AS DESCRIBED ABOVE, THIS ORGANIZATION IS MORE ACCURATELY DEFINED AS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION AND, AS SUCH, HAS MARKED THE BOX ON LINE 12C. |
| SECTION E, LINE 3A: | THE ORGANIZATION'S BYLAWS PROVIDE THE FOLLOWING ITEMS ARE SPECIFICALLY DELEGATED TO THE BOARD OF DIRECTORS OF THE ORGANIZATION TO HAVE EXCLUSIVE AUTHORITY OVER: 1) THE ELECTION OF A MAJORITY OF DIRECTORS OF ANY AFFILIATE OR REMOVAL OF ANY OFFICER OR DIRECTOR OF AN AFFILIATE ELECTED BY THIS ORGANIZATION UPON RECOMMENDATION BY THE AFFILIATE OR WHEN THE BOARD OF DIRECTORS OF THIS ORGANIZATION CONCLUDES THAT IT MUST MAKE SUCH REMOVAL; AND 2) THE HIRING OF THE EXECUTIVE DIRECTOR OR OTHER CHIEF EXECUTIVE EMPLOYEE OF ANY AFFILIATE. |
| SECTION E, LINE 3B: | THE ORGANIZATION'S BYLAWS PROVIDE THAT THE FOLLOWING ACTIONS TAKEN BY ANY AFFILIATE SHALL NOT BECOME EFFECTIVE UNLESS AND UNTIL THE BOARD OF DIRECTORS OF THIS ORGANIZATION HAS APPROVED SUCH ACTIONS: 1) THE ADOPTION, REVISION, OR AMENDMENT OF ANY STATEMENTS OF MISSION OR VISION AS WELL AS THE ADOPTION OF ANY STRATEGIC PLANS, OR ANNUAL OPERATING BUDGETS; 2) THE AMENDING OF THE BYLAWS OR ARTICLES OF INCORPORATION; 3) THE ADOPTION OF ANY RESOLUTION OR PLAN FOR DISSOLUTION, LIQUIDATION, OR DISAFFILIATION OF AN AFFILIATE; 4) THE INCURRING OF ANY DEBT OR INTEREST BEARING OBLIGATION, OTHER THAN TRADE PAYABLES, OTHER SHORT-TERM LIABILITIES, OR OPERATING LEASES IN THE ORDINARY COURSE OF BUSINESS; 5) THE TRANSFER OF ANY AFFILIATE'S ASSETS OR LIABILITIES TO ANOTHER AFFILIATED OR NON-AFFILIATED ENTITY EXCEPT IN THE ORDINARY COURSE OF BUSINESS 6) THE FILING OF ANY VOLUNTARY PETITION FOR BANKRUPTCY, APPOINTMENT OF A RECEIVER, MAKING OF AN ASSIGNMENT FOR THE BENEFIT OF CREDITORS OR THE TAKING OF ANY OTHER INSOLVENCY MEASURE; OR 7) THE ADOPTION OF POLICIES THAT ARE APPLICABLE TO THIS ORGANIZATION OR AFFILIATES, INCLUDING FINANCIAL AND HUMAN RESOURCE POLICIES. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amounts | ArtPublicExhibitionAmountsGrp | |
| Held Works Art | HeldWorksArtGrp | |
| CY Minus3 Yr Endwmt Fund | CYMinus3YrEndwmtFundGrp | |
| CY Minus4 Yr Endwmt Fund | CYMinus4YrEndwmtFundGrp | |
| Land | LandGrp | |
| Buildings | BuildingsGrp |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $743,392 | OtherCostOrOtherBasisAmt |
| Depreciation | $509,581 | DepreciationAmt |
| Book Value | $233,811 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $205,673 | OtherCostOrOtherBasisAmt |
| Depreciation | $187,469 | DepreciationAmt |
| Book Value | $18,204 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,620,580 | OtherCostOrOtherBasisAmt |
| Depreciation | $134,081 | DepreciationAmt |
| Book Value | $1,486,499 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,738,514 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILATES | Desc |
| Amt | $3,896,395 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $3,896,395 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | GAAP 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF OUTING | Event1Nm |
| Gross Receipts Event1 | $70,400 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $42,240 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $28,160 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $19,200 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $3,479 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $5,851 | OtherDirectExpensesEvent1Amt |
| Other Events Total | 0 | OtherEventsTotalCnt |
| Gross Receipts Total | $70,400 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $42,240 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $28,160 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $19,200 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,479 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,851 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $28,530 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$370 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NOFRE VAQUER | PersonNm |
| Title | CHIEF EXECUTIVE OFFICER | TitleTxt |
| Base Compensation Filing Org | $32,109 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $128,435 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $2,519 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $10,075 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $6,973 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $27,894 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $41,601 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $166,404 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B: | GOVERNING BOARD REVIEW OF FORM 990 PRIOR TO ITS FILING WITH THE IRS, A COPY OF THE FORM 990 IS PROVIDED TO EACH VOTING MEMBER OF THE GOVERNING BOARD FOR REVIEW. |
| FORM 990, PART VI, SECTION B, LINE 12C: | MONITORING 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 AND APPROPRIATE RESTRICTIONS ARE IMPOSED AS NEEDED ON ANY CONFLICTED MEMBER. |
| FORM 990, PART VI, SECTION B, LINE 15: | PROCESS FOR DETERMINING COMPENSATION A RELATED ORGANIZATION'S BOARD OF DIRECTORS 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 19: | PUBLIC 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 XI, Line 9: | Transfer to Arc of Philadelphia -$29,647 |
| Form 990, Part VII: | All employees are compensated by a related entity, SpArc Services. A portion of the salaries and other related expenses are allocated to SpArc Philadelphia and SpArc Philadelphia reimburses SpArc Services for the expenses. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| THE ARC OF PHILADELPHIA | ||||||||||
| 2350 W WESTMORELAND STREET | PHILADELPHIA | PA | 19140 | 231417534 | ADVOCACY | PA | 501(C)(3) | LINE 7 | SPARC PHIL | Yes (true) |
| SPARC SERVICES | ||||||||||
| 2350 W WESTMORELAND STREET | PHILADELPHIA | PA | 19140 | 232593714 | SERVICES | PA | 501(C)(3) | LINE 7 | SPARC PHIL | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | Yes (true) | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (true) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (3 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SPARC Services | ||
| L | $1,536,984 | Cost |
| THE ARC OF PHILADELPHIA | ||
| L | $132,669 | Cost |
| THE ARC OF PHILADELPHIA | ||
| R | $29,647 | Cash |
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