Spark ALC Inc

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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

2018

Legal Domicile

Phone

9419098440

Tax Period

2024-08-01 to 2025-07-31

Spark ALC Inc, founded in 2018, is a small nonprofit in the Education sector that reported $470K in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Expenses of $532K exceeded revenue, resulting in a 13% operating deficit.

Mission

Spark ALC is a self-directed 501c3 non-profit private school in West Bradenton. We are an Agile Learning Center that provides an environment where learners take the lead in directing their own education using powerful tools for self-organization and intentional culture creation. Our students deeply engage with the world through their passions and strengths, and the learning environment embraces choice and freedom along with collaboration between peers, facilitators and the local community.

Program Service Accomplishments

Program 1

Expenses: $510,318 Revenue: $467,409

Spark ALC Inc. is a self-directed Experiential Learning private school located in West Bradenton Florida.

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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 $2,324

Program Service Revenue $467,288

Investment Income $8

Other Revenue $113

TOTAL REVENUE $469,733

Expense Breakdown

Grants Paid $0

Salaries & Benefits $311,883

Fundraising Expenses $0

Program Expenses $510,318

Other Expenses $219,854

TOTAL EXPENSES $531,737

Year-over-Year Comparison

	2024	2023	Change
Revenue	$469,733	$508,475	-0.1%
Expenses	$531,737	$469,052	+0.1%
Net Income	$-62,004	$39,423	-2.6%

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

$126,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Erika Moyer	Secretary	45.00	Officer	$60,000	$0	$60,000
David Winkelman	Director	0.00	Officer	$0	$0	$0
Dawn Leonard	President/Treasurer	50.00	Officer	$66,000	$0	$66,000

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	$469,733	$531,737	$30,219	$-62,004
2024	$508,475	$469,052	$108,059	$39,423
2023	$295,594	$295,594	$286,542	No data
2022	$285,518	$148,396	$152,018	$137,122