SPARK (EIN 752388253) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

ELIZABETH HOWLEY

Phone

8323930911

Tax Period

2024-07-01 to 2025-06-30

SPARK, founded in 1991, is a community nonprofit in the Recreation & Sports sector that reported $4.6M in total revenue in fiscal year 2024. Revenue decreased 20% compared to the prior year. Expenses of $4.0M left a modest 14% surplus.

Mission

DEVELOP PUBLIC PARKS AT AREA SCHOOLS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,418,904

Program Service Revenue $867,811

Investment Income $354,232

Other Revenue $0

TOTAL REVENUE $4,640,947

Expense Breakdown

Grants Paid $0

Salaries & Benefits $314,748

Fundraising Expenses $121,678

Program Expenses $3,751,317

Other Expenses $3,696,792

TOTAL EXPENSES $4,011,540

Year-over-Year Comparison

	2024	2023	Change
Revenue	$4,640,947	$5,792,485	-0.2%
Expenses	$4,011,540	$4,347,192	-0.1%
Net Income	$629,407	$1,445,293	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$137,906

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARK LEE	PRESIDENT	0.50	Officer Director	$0	$0	$0
SUSAN SAMPLE	VICE PRESIDENT	0.25	Officer Director	$0	$0	$0
MICHELE FRAGA	SECRETARY	0.25	Officer Director	$0	$0	$0
THOMAS HORTON	TREASURER	0.25	Officer Director	$0	$0	$0
CARLA WYATT	DIRECTOR	0.25	Director	$0	$0	$0
CHRIS GONZALEZ	DIRECTOR	0.25	Director	$0	$0	$0
ANNE SUNG	DIRECTOR	0.25	Director	$0	$0	$0
EVANS ATTWELL	DIRECTOR	0.25	Director	$0	$0	$0
KATHLEEN OWNBY	EXECUTIVE DIRECTOR	40.00	Officer	$137,906	$0	$137,906

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$4,640,947	$4,011,540	$7,415,934	$629,407
2024	$5,792,485	$4,347,192	$8,353,164	$1,445,293
2023	$4,343,836	$3,205,542	$4,596,986	$1,138,294
2022	$3,269,886	$3,579,966	$2,148,796	$-310,080
2021	$2,542,429	$2,638,614	$2,953,866	$-96,185
2020	$2,475,895	$3,032,924	$2,985,533	$-557,029
2019	$3,548,073	$2,806,932	$2,334,466	$741,141

SPARK