2023-11-14T17:27:01-06:00 2022-12-31 450250958 EIDE BAILLY LLP 2950 E HARMONY RD STE 290 FORT COLLINS CO 805283429 990 2022-01-01 474615131 MINDSPARK LEARNING MIND 3039635390 455 S PIERCE ST LAKEWOOD CO 80226 DONINIQUE BRAVO SENIOR VP OPERATIONS & PEOPLE 3039635390 2023-11-14 1 DONINIQUE BRAVO 999009999 0 KYLE FRITCH CPA P01313374 9702238825 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KELLIE LAUTH 455 S PIERCE ST LAKEWOOD CO 80226 2101827 0 X WWW.MINDSPARK.ORG X 2015 CO TO TEACH AND INSPIRE EDUCATORS IN EMERGING PRACTICES FOR A 21ST CENTURY WORKFORCE. 9 8 36 9 0 0 946715 1092735 707104 953148 35 6600 0 49344 1653854 2101827 2705 0 0 0 2384198 2445808 0 0 434951 1732085 1809248 4118988 4255056 -2465134 -2153229 4593245 2552082 620594 907752 3972651 1644330 X TO TEACH AND INSPIRE EDUCATORS IN EMERGING PRACTICES FOR A 21ST CENTURY WORKFORCE. 0 0 2976407 714709 PROFESSIONAL LEARNING EXPERIENCES: IN-PERSON WORK SESSIONS HELD AT OUR LEARNING FACILITY, IN SCHOOLS OR AT OTHER LOCATIONS CONVENIENT TO THE EDUCATORS WE SERVE.IN-SCHOOL CONSULTING: HIGHLY CUSTOMIZED SESSIONS DEVELOPED TO ADDRESS INDIVIDUAL AREAS OF NEED, FROM REDESIGNING CLASSROOMS FOR GREATER IMPACT, TO USING TECHNOLOGY MORE EFFECTIVELY IN THE CLASSROOM, TO SOLVING PROBLEMS THROUGH DESIGN THINKING, TO A VARIETY OF OTHER NEEDS AS IDENTIFIED BY OUR COLLECTIVE TEAMS.LEADERSHIP INNOVATION PROGRAMS: HIGHLY COLLABORATIVE, COHORT-DRIVEN PROGRAMS BASED ON RESEARCH AND PROVEN PRACTICES DESIGNED FOR SCHOOL LEADERS TO MAKE SIGNIFICANT IMPACT BY LEVERAGING LEARNING, SUCCESSES, AND FAILURES FROM BUSINESS AND OTHER SECTORS IN ADDITION TO EDUCATION. YEAR TO DATE MINDSPARK HAS WORKED WITH OVER 2,574 DISTRICTS, 7,741 SCHOOLS, 37,174 EDUCATORS, IMPACTING 1,145,220 STUDENTS. 95920 54656 WE PROVIDE 11,000 SQUARE-FOOT SPACE DESIGNED FOR EDUCATORS AS A CENTER FOR CREATIVITY, COLLABORATION, AND INNOVATION. THE SPACE SERVES AS HEADQUARTERS TO MINDSPARK LEARNING AND IS THE SITE OF ONGOING PROFESSIONAL LEARNING OFFERED BY OUR ORGANIZATION. OUR SPACE IS ALSO AVAILABLE FOR USE BY EDUCATORS, SCHOOLS, DISTRICTS, EDUCATION-BASED ORGANIZATIONS, AND OTHER NON-PROFIT AND FOR-PROFIT GROUPS, WITH THE ULTIMATE GOAL OF CONNECTING LEADING INDUSTRY AND BUSINESS TO EDUCATION. 22796 183301 OUR WORKSHOPS, TRAININGS, INSTITUTES, AND MEMBERSHIPS TO OUR FACILITY PROVIDE PROFESSIONAL DEVELOPMENT TOPICS INCLUDING DESIGN THINKING, EDTECH, MINDFULNESS AND SOCIAL EMOTIONAL LEARNING OPPORTUNITIES. 3095123 1 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 28 0 1 36 1 0 0 0 0 0 0 0 0 0 0 0 0 X 9 8 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 CO X THE ORGANIZATION 3039635390 455 S PIERCE ST LAKEWOOD CO 80226 JOHN FARNAM CHAIR 5.00 X X 0 0 0 MIKE PAPI SECRETARY & TREASURER 2.00 X X 0 0 0 ADEEB KHAN BOARD MEMBER 1.00 X 0 0 0 BRIDGET COUGHLIN PHD BOARD MEMBER 1.00 X 0 0 0 CARRIE MORGRIDGE BOARD MEMBER 1.00 X 0 0 0 JOHN MORGRIDGE BOARD MEMBER 1.00 X 0 0 0 DAN MORRIS BOARD MEMBER 1.00 X 0 0 0 GEOF ROCHESTER BOARD MEMBER/MARKETING CONSULTANT 12.00 X 49500 0 0 SARAH MEULI BOARD MEMBER 1.00 X 0 0 0 KELLIE LAUTH CHIEF EXECUTIVE OFFICER 40.00 X 165600 0 8054 BRENT SMITH CHIEF FINANCIAL OFFICER (THRU 8/22) 40.00 X 144334 0 16738 MELISSA SAYRE CFO FROM 922 CHIEF IMPACT OFFICER (THRU 9/22) 40.00 X 128946 0 11105 MELISSA RISTEFF CHIEF STRATEGY OFFICER 40.00 X 135600 0 14261 CARRIE ROMERO-BRUGGER CHIEF DESIGN OFFICER 40.00 X 120600 0 0 744580 0 50158 5 0 1 0 0 1092735 1092735 SERVICE FEES 611710 880446 880446 COMMUNITY SPACE RENTAL 611710 55216 55216 SALES 611710 9893 9893 STEMPATH 611710 7593 7593 953148 6600 6600 REFUND/REIMBURSEMENTS 900099 49826 49826 DECREASE IN COURAGION 900099 -482 -482 49344 2101827 952666 0 56426 X 574327 94650 357675 122002 1546086 1332486 59322 154278 87931 62290 14997 10644 65308 58931 6377 172156 117238 32710 22208 501453 399629 101824 148713 111535 14871 22307 132424 90181 25160 17083 55350 37693 10517 7140 109088 74289 20726 14073 191272 143454 28691 19127 15025 10232 2855 1938 80681 61652 11334 7695 27972 19049 5314 3609 EVENTS 308140 308140 DUES & SUBSCRIPTIONS 97944 66700 18609 12635 MEALS AND ENTERTAINMENT 63401 43176 12046 8179 STAFF DEVELOPMENT 43847 29860 8331 5656 33938 33938 4255056 3095123 724982 434951 192631 257490 517 367 3463272 1462857 149188 24210 6284 476760 387802 52921 88958 734716 533174 178742 4593245 2552082 100921 231861 94545 181549 425128 494342 620594 907752 X 594179 -258304 3378472 1902634 3972651 1644330 4593245 2552082 -2153229 -175092 0 X 0 1 X 1 0 X 11887307 529630 1015568 946715 1092735 15471955 11887307 529630 1015568 946715 1092735 15471955 12434526 3037429 496 4924 31 35 6600 12086 15484041 4781255 0.19620 0.15350 X SCHEDULE A, PART II, SECTION C, LINE 17A:MINDSPARK LEARNING FAILS TO MEET THE PUBLIC SUPPORT TEST FOR THE YEAR ENDED DECEMBER 31, 2022. HOWEVER, BASED ON THE FOLLOWING FACTS AND CIRCUMSTANCES, THE ORGANIZATION SHOULD CONTINUE TO BE RECOGNIZED AS A PUBLICLY SUPPORTED ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 509(A)(1).TEN-PERCENT OF SUPPORT:THE TOTAL AMOUNT OF PUBLIC SUPPORT FOR THE ORGANIZATION DURING THE ABOVE-MENTIONED PERIOD IS 19.62%. THEREFORE, THE TOTAL PUBLIC SUPPORT IS GREATER THAN THE REQUIRED 10%.ATTRACTION OF PUBLIC SUPPORT:THE ORGANIZATION DOES NOT RECEIVE MORE THAN 33 1/3% OF ITS SUPPORT FROM GOVERNMENT UNITS OR FROM CONTRIBUTIONS FROM THE GENERAL PUBLIC DUE TO THE FACT THAT IN CALENDAR YEAR 2018 THE ORGANIZATION RECEIVED A SIZEABLE CONTRIBUTION FROM ONE DONOR THAT MATERIALLY AFFECTED ITS PUBLIC SUPPORT TEST. ALTHOUGH MINDSPARK LEARNING CONSISTENTLY RECEIVES CONTRIBUTIONS FROM DIFFERENT PUBLIC SOURCES EACH YEAR, THE 33 1/3% SUPPORT TEST COULD NOT BE MET. THE ORGANIZATION HAS IMPLEMENTED NEW STRATEGIES TO HELP BROADEN THE PUBLIC SUPPORT OF THE ORGANIZATION. MINDSPARK LEARNING HAS RECEIVED DONATIONS FROM MULTIPLE ORGANIZATIONS AND INDIVIDUALS. IN THE LAST YEAR, THE ORGANIZATION HAS STEPPED UP ATTEMPTS TO SOLICIT MORE DONATIONS FROM THE GENERAL PUBLIC BY INCLUDING A DONATIONS LINK ON OUR WEBSITE AND DIRECTLY ASKING MORE PUBLIC COMPANIES FOR DONATIONS IN THE COURSE OF OUR WORK. MINDSPARK LEARNING HAS DEDICATED STAFF THAT FOCUS PRIMARILY ON FUNDRAISING EFFORTS TO BRING IN DONATIONS FROM PRIVATE COMPANIES, INDIVIDUALS, AND GOVERNMENTAL ENTITIES ON A REGULAR BASIS. MINDSPARK LEARNING CURRENTLY HAS RESOURCES IN PLACE TO ACCEPT PUBLIC DONATIONS. MINDSPARK PARTICIPATES IN AND RUNS CAMPAIGNS TOWARD LARGER FUNDRAISING EFFORTS, INCLUDING CO GIVES DAY AND GIVING TUESDAY. MINDSPARK LEARNING WILL CONTINUE TO IMPLEMENT THESE STRATEGIES TO HELP BROADEN ITS PUBLIC SUPPORT.SOURCES OF SUPPORT:MINDSPARK LEARNING HISTORICALLY HAS RECEIVED SUPPORT FROM ONE MAJOR PRIVATE FOUNDATION, THE MORGRIDGE FAMILY FOUNDATION. THE ORGANIZATION ALSO RECEIVES SUPPORT FROM VARIOUS PUBLIC DONORS. HOWEVER, BECAUSE OF THE SIZE OF THE PRIVATE FOUNDATION'S DONATIONS, THE ORGANIZATION FAILED TO MEET THE 33 1/3% REQUIREMENT FOR PUBLIC SUPPORT. ANNUALLY 100% OF OUR BOARD AND STAFF ARE VESTED IN THE ORGANIZATION WHICH ALSO HELPS DIVERSIFY THE NUMBER OF DONORS. MINDSPARK HAS A CONTRACTED GRANTS COORDINATOR TO SPECIFICALLY FOCUS ON GRANT WRITING FOR THE ORGANIZATION TO FURTHER DIVERSIFY FUNDING SOURCES. IN 2020, DUE TO COVID, MINDSPARK PIVOTED TO OFFER ITS SERVICES FOR FREE TO EDUCATORS AND SCHOOLS. AS A RESULT OF OUR PROGRAMMING, WE WERE ABLE TO GROW OUR IMPACT SUBSTANTIALLY IN 2022. WE SERVED 38,586 EDUCATORS AND 7,606 SCHOOLS, BENEFITING 1,207,580 STUDENTS. THIS HAD A DIRECT IMPACT ON DONORSHIP.REPRESENTATIVE GOVERNING BODY:MINDSPARK LEARNING IS CURRENTLY SERVED BY A DIVERSE GOVERNING BODY THAT REPRESENTS THE INTEREST OF THE EDUCATION INDUSTRY; IT DOES NOT REPRESENT THE INTERESTS OF THE DONORS OF MINDSPARK LEARNING. THESE REPRESENTATIVES ENSURE THAT THE ORGANIZATION MEETS THE NEEDS OF THE EDUCATION INDUSTRY. THE ORGANIZATION HAS CURRENTLY IMPLEMENTED A REVIEW OF ITS GOVERNANCE MODEL TO IDENTIFY NEW PROSPECTIVE DIRECTORS/GOVERNORS TO REPRESENT A BROADER RANGE OF THE EDUCATION INDUSTRY AND THE GENERAL PUBLIC. BASED ON THE ABOVE FACTS AND CIRCUMSTANCES, MINDSPARK LEARNING SHOULD CONTINUE TO BE CONSIDERED AS PUBLICLY SUPPORTED UNDER INTERNAL REVENUE CODE SECTION 509(A)(1). SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 476760 387802 88958 88958 CERTIFICATES OF DEPOSITS 516310 C INVESTMENT IN COURAGION CORPORATION 16864 C 533174 X 2370099 268272 268272 2101827 0 2101827 4523328 268272 268272 4255056 0 4255056 PART X, LINE 2: MINDSPARK IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM ACTIVITIES NOT DIRECTLY RELATED TO MINDSPARK'S TAX EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)(II) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). MINDSPARK APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. AFTER EVALUATING THE TAX POSITIONS TAKEN, NONE ARE CONSIDERED TO BE UNCERTAIN, THEREFORE, NO AMOUNTS HAVE BEEN RECOGNIZED AS OF DECEMBER 31, 2022 AND 2021. X X 1 0 0 0 0 0 0 0 0 KELLIE LAUTH CHIEF EXECUTIVE OFFICER 165600 0 0 0 0 0 0 0 8295 0 173895 0 0 0 BRENT SMITH CHIEF FINANCIAL OFFICER (THRU 8/22) 109334 0 0 0 35000 0 0 0 16877 0 161211 0 0 0 MELISSA RISTEFF CHIEF STRATEGY OFFICER 135600 0 0 0 0 0 5424 0 9035 0 150059 0 0 0 PART I, LINE 4A BRENT SMITH, FORMER CHIEF FINANCIAL OFFICER - SEVERANCE PAYMENT OF $35,000 MADE AS REQUIRED UNDER AGREEMENT WITH EMPLOYER UPON DEPARTURE FROM EMPLOYMENT. FORM 990, PART VI, SECTION A, LINE 2 JOHN MORGRIDGE AND CARRIE MORGRIDGE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE CHIEF EXECUTIVE OFFICER AND SENIOR VP OPERATIONS AND PEOPLE AND PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY COVERS ALL DIRECTORS AND EMPLOYEES OF THE ORGANIZATION. ALL ARE REQUIRED TO REVIEW THE POLICY ANNUALLY AND SIGN A DISCLOSURE STATEMENT. IF ANY CONFLICTS ARISE, THE DISINTERESTED BOARD MEMBERS WOULD DISCUSS AND VOTE ON DUE DILIGENCE STEPS AND CHANGE OF CIRCUMSTANCES TO AVOID SUCH CONFLICT. IF THE BOARD DETERMINES THAT A CONFLICT OF INTEREST HAS FAILED TO BE DISCLOSED, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION FOR THE CEO/PRESIDENT IS ANNUALLY REVIEWED BY THE BOARD OF DIRECTORS IN AN EXECUTIVE SESSION. THE CEO'S PERFORMANCE, GROWTH OF THE ORGANIZATION, AND OVERALL OPERATIONAL INTEGRITY IS REVIEWED BY THE BOARD OF DIRECTORS AND ANY AND ALL EVIDENCE (PERFORMANCE REVIEW, ORGANIZATION ANNUAL REPORT, IMPACT REPORTS, AND STAFF SURVEYS) ARE CONSIDERED BY THE BOARD. THE CEO IS NOTIFIED OF ANY COMPENSATION CHANGE IN WRITING AND THE EXECUTIVE SESSION IS CAPTURED IN THE MINUTES OF THE MEETING. THE COMPENSATION FOR THE CEO IS COMMENSURATE WITH QUALIFICATIONS AND EXPERIENCE. THE BOARD OF DIRECTORS REVIEWS ANNUAL COMPENSATION BASED ON A SALARY COMPARISON OF SIMILAR ORGANIZATIONS IN SIZE AND SCOPE AS A METRIC, BUT THE ACTUAL COMPENSATION IS BASED ON PERFORMANCE OF THE CEO. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES AVAILABLE ALL GOVERNING DOCUMENTS FOR THE PUBLIC AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G LEGAL AND PROFESSIONAL: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 101,824. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,824. CONTRACTORS: PROGRAM SERVICE EXPENSES 399,629. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 399,629. COURAGION CORPORATION 455 S PIERCE STREET LAKEWOOD CO 80226 472731568 EDUCATION TECHNOLOGY CO MINDSPARK LEARNING C 24569 16864 1.00000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0