2026-03-05T17:06:26-06:00 2025-06-30 WITHUMSMITHBROWN PC 1835 MARKET STREET SUITE 1710 PHILADELPHIA PA 191032945 990 2024-07-01 264277598 Sparc Philadelphia % NOFRE VAQUER CEO SPAR 2152294550 2350 W Westmoreland Street Philadelphia PA 19140 NOFRE VAQUER CEO 2152294550 2026-03-04 true true Israel Tannenbaum P01589203 2155462140 2024 2025-03-06 01:10:19Z NOFRE VAQUER 2350 W Westmoreland Street Philadelphia PA 19140 3561710 false X WWW.SPARCPHILLY.ORG X 2008 PA TO COORDINATE THE ACTIVITIES OF ITS AFFILIATED 501(C)(3) ORGANIZATIONS. 8 8 15 8 0 0 72853 76164 1636912 1669652 235365 361827 3292 3827 1948422 2111470 0 0 0 0 1009202 1127159 0 0 8922 627175 622236 1636377 1749395 312045 362075 10594470 11229912 4040546 4056044 6553924 7173868 X 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. false false 428736 1669652 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. 428736 true true false false false false false false false false true false false false true true false true false false false false false false true false false false false true false false false false false false false false false false false false false true true false false false true 2 0 true 15 true false false false false false true true false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true true false PA X NOFRE VAQUER CEO 2152294550 2350 W WESTMORELAND ST PHILADELPHIA PA 19140 NOFRE VAQUER CHIEF EXECUTIVE OFFICER 8.0 32.0 X 32109 128435 47461 Mia MCGuire CHIEF OPERATING OFFICER 8.0 32.0 X 26377 105507 11585 lee gutkin controller 8.0 32.0 X 19265 77060 16791 reginald FULLER PRESIDENT 2.0 0.0 X X 0 0 0 david BRIGHT TREASURER 2.0 2.0 X X 0 0 0 ANN COSFOL SECRETARY 1.0 1.0 X X 0 0 0 NORMA CARTER BOARD MEMBER 1.0 2.0 X 0 0 0 roy Diamond BOARD MEMBER 1.0 2.0 X 0 0 0 Margie Gardner BOARD MEMBER 1.0 2.0 X 0 0 0 MICHAEL WEINGRAM BOARD MEMBER 1.0 2.0 X 0 0 0 Ken Oakes BOARD MEMBER 1.0 1.0 X 0 0 0 77751 311002 75837 0 false true false 0 42240 33924 76164 MANAGEMENT FEES 900099 1669652 1669652 1669652 257468 257468 0 0 0 0 0 1526069 1421710 104359 104359 104359 28160 42240 28530 -370 -370 0 0 0 0 0 0 OTHER INCOME 900099 4197 4197 4197 2111470 1669652 0 365654 0 0 0 0 96147 24037 72110 0 853208 213302 639906 41462 10365 31097 66587 16647 49940 69755 17439 52316 0 60 60 17387 17387 0 0 29803 29803 30472 11980 18492 0 114293 28573 85720 0 0 332887 83222 249665 4546 1136 3410 0 0 0 0 60104 15026 45078 0 MISCELLANEOUS 32684 7009 16753 8922 1749395 428736 1311737 8922 X 4016329 3435405 232153 512921 0 0 0 0 0 0 0 0 0 0 0 0 19650 20509 2569645 831131 1050256 1738514 5276082 5522563 0 0 0 0 0 0 0 0 10594470 11229912 163882 159649 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3876664 3896395 4040546 4056044 X 6553924 7173868 0 0 6553924 7173868 10594470 11229912 X 362075 287516 -29647 X false true X true false X X X 1 THE ARC OF PHILADELPHIA 231417534 7 true 29647 0 1 29647 0 true false false false false false false false false false false false false false false true true false X true true 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 743392 509581 233811 205673 187469 18204 1620580 134081 1486499 1738514 0 DUE TO AFFILATES 3896395 3896395 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 70400 42240 28160 19200 3479 5851 0 70400 42240 28160 19200 3479 5851 28530 -370 X X false false false false false false false false false NOFRE VAQUER CHIEF EXECUTIVE OFFICER 32109 128435 0 0 0 0 2519 10075 6973 27894 41601 166404 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 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. THE ARC OF PHILADELPHIA 2350 W WESTMORELAND STREET PHILADELPHIA PA 19140 231417534 ADVOCACY PA 501(C)(3) LINE 7 SPARC PHIL true SPARC SERVICES 2350 W WESTMORELAND STREET PHILADELPHIA PA 19140 232593714 SERVICES PA 501(C)(3) LINE 7 SPARC PHIL true false false false false false true false false false false true true false true true true true true false SPARC Services L 1536984 Cost THE ARC OF PHILADELPHIA L 132669 Cost THE ARC OF PHILADELPHIA R 29647 Cash