2024-03-26T12:46:18-05:00 2023-06-30 232896692 BBD LLP 1835 MARKET STREET SUITE 300 PHILADELPHIA PA 19103 990 2022-07-01 264277598 SPARC PHILADELPHIA SPAR 2152294550 2350 W WESTMORELAND STREET PHILADELPHIA PA 19140 NOFRE VAQUER CHIEF EXECUTIVE OFFICER 2152294550 2024-03-26 1 NOFRE VAQUER 999009999 0 ADAM WATSON P01367206 2155677770 2024-03-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NOFRE VAQUER 2350 W WESTMORELAND STREET PHILADELPHIA PA 19140 4127863 0 X WWW.SPARCPHILLY.ORG X 2008 PA TO COORDINATE THE ACTIVITIES OF ITS AFFILIATED 501(C)(3) ORGANIZATIONS. 8 8 11 8 0 0 446049 68739 1573351 1604816 297418 168585 3265 6497 2320083 1848637 0 0 0 0 1026541 1062376 0 0 15742 530927 583383 1557468 1645759 762615 202878 8453924 9973380 2675281 3964029 5778643 6009351 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. 0 0 411438 1604816 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. 411438 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 11 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X NOFRE VAQUER CHIEF EXECUTIVE OFFICER 2152294550 2350 W WESTMORELAND ST PHILADELPHIA PA 19140 X REGINALD FULLER PRESIDENT 2.00 X X 0 0 0 DAVID BRIGHT TREASURER 2.00 2.00 X X 0 0 0 ANN COSFOL SECRETARY 1.00 1.00 X X 0 0 0 NORMA CARTER BOARD MEMBER 1.00 3.00 X 0 0 0 ROY DIAMOND BOARD MEMBER 1.00 2.00 X 0 0 0 MARGIE GARDNER BOARD MEMBER 1.00 2.00 X 0 0 0 MICHAEL WEINGRAM BOARD MEMBER 1.00 2.00 X 0 0 0 KEN OAKES BOARD MEMBER 1.00 1.00 X 0 0 0 LAURA PRINCIOTTA CHIEF EXECUTIVE OFFICER 8.00 32.00 X 32954 131815 16810 NOFRE VAQUER CHIEF OPERATING OFFICER 8.00 32.00 X 28114 112455 39616 LEE GUTKIN CONTROLLER 8.00 32.00 X 16368 65474 12280 MIA MCGUIRE SENIOR PROGRAM DIRECTOR 8.00 32.00 X 20705 82820 5974 98141 392564 74680 0 0 1 0 0 47324 21415 68739 MANAGEMENT FEES 900099 1604816 1604816 1604816 153535 153535 2269223 2254173 15050 15050 15050 31550 47324 25053 6497 6497 1848637 1604816 0 175082 98397 24599 73798 638608 159652 478956 37491 9373 28118 228415 57103 171312 59465 14866 44599 24778 24778 38214 9553 28661 88261 22086 66175 284813 71203 213610 5706 1358 4348 112298 28074 84224 EVENTS 15742 15742 MISC 13571 13571 1645759 411438 1218579 15742 3114618 4524758 665061 158172 12940 25782 17486 982135 677106 364160 305029 4284303 4954995 8453924 9973380 151786 192810 2523495 3771219 2675281 3964029 X 5519766 6009351 258877 0 5778643 6009351 8453924 9973380 X 202878 336629 -308799 X 0 1 X 1 0 X X X 2 THE ARC OF PHILADELPHIA 231417534 7 1 28495 0 SPARC SERVICES 232593714 7 1 280304 0 2 308799 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 X 1 1 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 666061 386662 279399 181993 156363 25630 134081 134081 0 305029 DUE TO SERVICES 2407443 DUE TO ARC 1363776 3771219 X PART X, LINE 2: 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. GOLF OUTING 78874 47324 31550 25053 78874 47324 31550 25053 25053 6497 X X 0 0 0 0 0 0 0 0 0 LAURA PRINCIOTTA CHIEF EXECUTIVE OFFICER 32954 131815 0 0 0 0 1965 7860 1397 5588 36316 145263 0 0 NOFRE VAQUER CHIEF OPERATING OFFICER 28114 112455 0 0 0 0 1660 6642 6263 25051 36037 144148 0 0 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 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 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 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 THE ARC OF PHILADELPHIA (4 HOURS PER WEEK) (2) NOFRE VAQUER - CHIEF OPERATING OFFICER OF SPARC SERVICES (28 HOURS PER WEEK) AND THE ARC OF PHILADELPHIA (4 HOURS PER WEEK) (3) LEE GUTKIN - CONTROLLER (28 HOURS PER WEEK) AND THE ARC OF PHILADELPHIA (4 HOURS PER WEEK) (4) ANN COSFOL - BOARD MEMBER OF THE ARC OF PHILADELPHIA (1 HOUR PER WEEK) (5) NORMA CARTER - SECRETARY OF SPARC SERVICES (2 HOURS PER WEEK) AND A BOARD MEMBER OF THE ARC OF PHILADELPHIA (1 HOURS PER WEEK) (6) DAVID BRIGHT - TREASURER OF SPARC SERVICES (2 HOURS PER WEEK) (7) MICHAEL WEINGRAM - CHAIRMAN OF SPARC SERVICES (2 HOURS PER WEEK) (8) ROY DIAMOND - CHAIRMAN OF THE ARC OF PHILADELPHIA (2 HOURS PER WEEK) (9) MARGIE GARDNER - VICE PRESIDENT OF THE ARC OF PHILADELPHIA (2 HOURS PER WEEK) (10) KEN OAKES - BOARD MEMBER OF THE ARC OF PHILADELPHIA (1 HOUR PER WEEK) FORM 990, PART XI, LINE 9: EQUITY TRANSFERRED TO SPARC SERVICES -308,799. THE ARC OF PHILADELPHIA 2350 W WESTMORELAND STREET PHILADELPHIA PA 19140 231417534 ADVOCACY FOR MENTALLY CHALLENGED PEOPLE PA 501(C)(3) LINE 7 SPARC PHILADELPHIA 1 SPARC SERVICES 2350 W WESTMORELAND STREET PHILADELPHIA PA 19140 232593714 PROVIDE SERVICE FOR THE DEVELOPMENTALLY DISABLED PA 501(C)(3) LINE 7 SPARC PHILADELPHIA 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 0 SPARC SERVICES L 1477299 MANAGEMENT FEE AGREEMENT THE ARC OF PHILADELPHIA L 127517 MANAGEMENT FEE AGREEMENT